{"id":7668,"date":"2022-12-14T14:41:36","date_gmt":"2022-12-14T07:41:36","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7668"},"modified":"2025-11-11T13:25:13","modified_gmt":"2025-11-11T06:25:13","slug":"nhung-luu-y-ve-thoi-han-nop-cac-loai-thue-cua-doanh-nghiep-nam-2022-de-tranh-bi-phat","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-luu-y-ve-thoi-han-nop-cac-loai-thue-cua-doanh-nghiep-nam-2022-de-tranh-bi-phat\/","title":{"rendered":"NH\u1eeeNG L\u01afU \u00dd V\u1ec0 TH\u1edcI H\u1ea0N N\u1ed8P C\u00c1C LO\u1ea0I THU\u1ebe C\u1ee6A DOANH NGHI\u1ec6P N\u0102M 2022 \u0110\u1ec2 TR\u00c1NH B\u1eca PH\u1ea0T"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh nghi\u1ec7p s\u1ebd ph\u00e1t sinh c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p kh\u00e1c nhau nh\u01b0: thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT ho\u1eb7c VAT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)\u2026 v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c. M\u1ed7i s\u1eafc thu\u1ebf l\u1ea1i c\u00f3 m\u1ed9t quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf kh\u00e1c nhau, \u0111\u1ec3 gi\u00fap cho c\u00e1c doanh nghi\u1ec7p n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n v\u00e0 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m v\u00ec n\u1ed9p ch\u1eadm FTS s\u1ebd chia s\u1ebb m\u1ed9t s\u1ed1 th\u00f4ng tin h\u1eefu \u00edch qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7669 size-large\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/279bfefc-8c96-40b4-b76a-743cd35e2d4e-1024x509.jpg\" alt=\"\" width=\"1024\" height=\"509\" \/><\/p>\n<p><strong>1.Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT\u00a0<\/strong><\/p>\n<p><strong>1.1 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT\u00a0<\/strong><\/p>\n<p>Theo \u0110i\u1ec1u 44, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT\u00a0nh\u01b0 sau, \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, theo qu\u00fd:<\/p>\n<ul>\n<li>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai v\u00e0 n\u1ed9p theo th\u00e1ng;<\/li>\n<li>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai v\u00e0 n\u1ed9p theo qu\u00fd.<\/li>\n<\/ul>\n<p><strong>1.2 Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT\u00a0<\/strong><\/p>\n<p>C\u0103n c\u1ee9 theo \u0110i\u1ec1u 55, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p><strong>a, Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT theo th\u00e1ng<\/strong><\/p>\n<p>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p>V\u00ed d\u1ee5: Ng\u00e0y 20\/04\/2022 l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT c\u1ee7a th\u00e1ng 03\/2022.<\/p>\n<p><strong>b, Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT theo qu\u00fd<\/strong><\/p>\n<p>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p>V\u00ed d\u1ee5: Ng\u00e0y 31\/07\/2022 l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT c\u1ee7a qu\u00fd II\/2022, nh\u01b0ng ng\u00e0y 31\/07\/2022 (ng\u00e0y ch\u1ee7 nh\u1eadt) l\u00e0 ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n n\u00ean th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c l\u00f9i l\u1ea1i \u0111\u1ebfn ng\u00e0y ti\u1ebfp sau ng\u00e0y ngh\u1ec9 \u0111\u00f3 l\u00e0 ng\u00e0y 01\/08\/2022.<\/p>\n<p><strong>c, Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/strong><\/p>\n<p>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p>V\u00ed d\u1ee5: Doanh nghi\u1ec7p ph\u00e1t sinh thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ng\u00e0y 15\/03\/2022 th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean) l\u00e0 ng\u00e0y 24\/03\/2022.<\/p>\n<p><strong>d, Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p>V\u00ed d\u1ee5: Sau k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf, c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u00e0 truy thu thu\u1ebf, th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh ph\u1ea1t th\u01b0\u1eddng l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/p>\n<p><strong>e) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT khi n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1\u00a0k\u00ea khai thu\u1ebf\u00a0do sai s\u00f3t<\/strong><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t.<\/p>\n<p>V\u00ed d\u1ee5: Qu\u00fd III\/2022, ph\u00e1t hi\u1ec7n t\u1edd khai thu\u1ebf GTGT qu\u00fd IV\/2021 sai s\u00f3t l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00ec ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd IV\/2021 (t\u1ee9c l\u00e0 ng\u00e0y 31\/01\/2022).<\/p>\n<p><strong>2.Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/p>\n<p><strong>2.1 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m<\/strong><\/p>\n<p>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/p>\n<p><strong>2.2 Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf TNDN<\/strong><\/p>\n<p>C\u0103n c\u1ee9 theo \u0110i\u1ec1u 55, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf TNDN nh\u01b0 sau:<\/p>\n<p>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n<p>\u0110\u1ed1i v\u1edbi thu\u1ebf TNDN th\u00ec t\u1ea1m n\u1ed9p theo qu\u00fd, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/p>\n<p>V\u00ed d\u1ee5<em>:\u00a0<\/em>K\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u1ee7a doanh nghi\u1ec7p theo n\u0103m d\u01b0\u01a1ng l\u1ecbch b\u1eaft \u0111\u1ea7u t\u1eeb 01\/01\/2021 \u0111\u1ebfn ng\u00e0y 31\/12\/2021 th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf TNDN n\u0103m 2021 l\u00e0 31\/03\/2022 (n\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p).<\/p>\n<p>K\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u1ee7a doanh nghi\u1ec7p t\u1eeb 01\/04\/2021 \u0111\u1ebfn 31\/03\/2022 th\u00ec th\u1eddi h\u1ea1n n\u1ed9p\u00a0quy\u1ebft to\u00e1n thu\u1ebf\u00a0TNDN n\u0103m 2021 l\u00e0 30\/06\/2022 (n\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p).<\/p>\n<p><strong>3.Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/p>\n<p><strong>3.1 Th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNCN theo th\u00e1ng\/qu\u00fd<\/strong><\/p>\n<p>C\u0103n c\u1ee9 theo Kho\u1ea3n 1 \u0110i\u1ec1u 44 v\u00e0 \u0110i\u1ec1u 55, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n khai thu\u1ebf c\u0169ng ch\u00ednh l\u00e0 th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNCN theo th\u00e1ng\/qu\u00fd nh\u01b0 sau:<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf TNCN theo th\u00e1ng: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<li>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf TNCN theo qu\u00fd: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<\/ul>\n<p><strong>3.2 Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n\u00a0<\/strong><\/p>\n<p>Theo Kho\u1ea3n 4 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf cho thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c trong n\u0103m nh\u01b0 sau:<\/p>\n<ul>\n<li>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m; ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m. V\u00ed d\u1ee5 \u0111\u1ed1i v\u1edbi n\u0103m 2021 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/3\/2022.<\/li>\n<li>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf. V\u00ed d\u1ee5 \u0111\u1ed1i v\u1edbi n\u0103m 2021 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4\/2022 (n\u1ebfu ng\u00e0y 30\/04 tr\u00f9ng ng\u00e0y ngh\u1ec9 l\u1ec5 s\u1ebd \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh).<\/li>\n<\/ul>\n<p>* L\u01b0u \u00fd v\u1ec1 khai thu\u1ebf theo th\u00e1ng\/qu\u00fd v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p thu\u1ebf TNCN theo quy\u1ebft to\u00e1n thu\u1ebf n\u0103m:<\/p>\n<p>\u2013\u00a0Vi\u1ec7c khai v\u00e0 n\u1ed9p thu\u1ebf theo th\u00e1ng ho\u1eb7c theo qu\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean c\u0103n c\u1ee9 thu nh\u1eadp trong th\u00e1ng\/qu\u00fd.<\/p>\n<p>\u2013\u00a0Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00ednh thu\u1ebf: N\u1ebfu n\u1ed9p th\u1eeba ho\u1eb7c ch\u01b0a t\u1edbi m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf th\u00ec s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n, ri\u00eang tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p \u0111\u1ee7 th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu. N\u1ebfu trong n\u0103m m\u00e0 \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u00e1t sinh chi tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN cho b\u1ea5t k\u1ef3 c\u00e1 nh\u00e2n n\u00e0o s\u1ebd kh\u00f4ng ph\u1ea3i khai, n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n<p><strong>4.Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/strong><\/p>\n<ul>\n<li><em>\u0110\u1ed1i v\u1edbi d\u1ea7u th\u00f4, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf TNDN theo l\u1ea7n xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4<\/em>:\u00a0\u00a0Th\u1eddi h\u1ea1n l\u00e0 35 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y xu\u1ea5t b\u00e1n \u0111\u1ed1i v\u1edbi d\u1ea7u th\u00f4 b\u00e1n n\u1ed9i \u0111\u1ecba ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi d\u1ea7u th\u00f4 xu\u1ea5t kh\u1ea9u.<\/li>\n<li><em>\u0110\u1ed1i v\u1edbi kh\u00ed thi\u00ean nhi\u00ean, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf TNDN<\/em>: Th\u1eddi h\u1ea1n n\u1ed9p theo th\u00e1ng.<\/li>\n<li><em>\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1eeb \u0111\u1ea5t, ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc, t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, l\u1ec7 ph\u00ed m\u00f4n b\u00e0i:<\/em>Th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/li>\n<li><em>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/em>: Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u; tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p sau khi th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n<\/ul>\n<p>+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf khai b\u1ed5 sung, n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan ban \u0111\u1ea7u.<\/p>\n<p>+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ph\u1ea3i ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p; h\u00e0ng h\u00f3a ch\u01b0a c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan; h\u00e0ng h\u00f3a c\u00f3 kho\u1ea3n th\u1ef1c thanh to\u00e1n, h\u00e0ng h\u00f3a c\u00f3 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng v\u00e0o tr\u1ecb gi\u00e1 h\u1ea3i quan ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>* L\u01b0u \u00fd:<\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p>N\u1ebfu tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n do thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd th\u00ec \u0111\u01b0\u1ee3c th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n<p>Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf kh\u00f4ng qu\u00e1 30 ng\u00e0y \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, khai thu\u1ebf qu\u00fd, khai thu\u1ebf n\u0103m, khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf; 60 ng\u00e0y \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n<p><em>M\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf khi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n<\/em>: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf s\u1ebd b\u1ecb t\u00ednh m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p b\u1eb1ng 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ch\u1eadm n\u1ed9p.<\/p>\n<p><strong><em>5.\u0110\u1ecba \u0111i\u1ec3m v\u00e0 h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf<\/em><\/strong><\/p>\n<p>C\u0103n c\u1ee9 theo \u0110i\u1ec1u 56, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 quy \u0111\u1ecbnh \u0111\u1ecba \u0111i\u1ec3m v\u00e0 h\u00ecnh th\u1ee9c n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul>\n<li>T\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/li>\n<li>T\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01a1i ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf<\/li>\n<li>Th\u00f4ng qua t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ee7y nhi\u1ec7m thu thu\u1ebf<\/li>\n<li>Th\u00f4ng qua ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c v\u00e0 t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/li>\n<\/ul>\n<p>Th\u00f4ng th\u01b0\u1eddng hi\u1ec7n nay c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n ch\u1ee7 y\u1ebfu n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c n\u1ed9p th\u00f4ng qua ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c. Trong \u0111\u00f3 v\u1edbi doanh nghi\u1ec7p th\u00ec ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed online qua trang thu\u1ebf \u0111i\u1ec7n t\u1eed\u00a0<u><a href=\"https:\/\/thuedientu.gdt.gov.vn\/\">https:\/\/thuedientu.gdt.gov.vn\/<\/a><\/u>\u00a0c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf.<\/p>\n<p>V\u1edbi nh\u1eefng chia s\u1ebb tr\u00ean, <a href=\"https:\/\/fts.com.vn\/\">FTS<\/a> hy v\u1ecdng s\u1ebd gi\u00fap \u00edch cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n tr\u00e1nh b\u1ecb ph\u1ea1t cho \u0111\u01a1n v\u1ecb m\u00ecnh.<\/p>\n<p>Anh\/ ch\u1ecb k\u1ebf to\u00e1n vi\u00ean quan t\u00e2m t\u1edbi gi\u1ea3i ph\u00e1p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0o ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c c\u00f3 th\u1ec3 <a href=\"https:\/\/fts.com.vn\/lien-he\/\">\u0111\u0103ng k\u00fd nh\u1eadn demo v\u00e0 t\u01b0 v\u1ea5n<\/a> theo hotline 024 3748 0398.<\/p>\n<p>B\u00e0i vi\u1ebft tham kh\u1ea3o th\u00eam:<\/p>\n<p><a href=\"https:\/\/fts.com.vn\/nghi-dinh-91-2022-nd-cp-sua-doi-bo-sung-nghi-dinh-126-2020-nd-cp-ve-quan-ly-thue\/\">NGH\u1eca \u0110\u1ecaNH 91\/2022\/N\u0110-CP: S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG NGH\u1eca \u0110\u1ecaNH 126\/2020\/N\u0110-CP V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh nghi\u1ec7p s\u1ebd ph\u00e1t sinh c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p kh\u00e1c nhau nh\u01b0: thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT ho\u1eb7c VAT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)\u2026 v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c. M\u1ed7i s\u1eafc thu\u1ebf l\u1ea1i c\u00f3 m\u1ed9t quy \u0111\u1ecbnh v\u1ec1 [&hellip;]<\/p>\n","protected":false},"featured_media":13586,"template":"","article_category":[10],"class_list":["post-7668","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7668","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13586"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7668"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}