{"id":7744,"date":"2022-12-23T16:56:15","date_gmt":"2022-12-23T09:56:15","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7744"},"modified":"2025-11-11T11:31:07","modified_gmt":"2025-11-11T04:31:07","slug":"3-thang-dau-nam-2023-ke-toan-can-ke-khai-nop-nhung-khoan-thue-nao-de-tranh-bi-phat","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/3-thang-dau-nam-2023-ke-toan-can-ke-khai-nop-nhung-khoan-thue-nao-de-tranh-bi-phat\/","title":{"rendered":"3 TH\u00c1NG \u0110\u1ea6U N\u0102M 2023 K\u1ebe TO\u00c1N C\u1ea6N K\u00ca KHAI, N\u1ed8P NH\u1eeeNG KHO\u1ea2N THU\u1ebe N\u00c0O \u0110\u1ec2 TR\u00c1NH B\u1eca PH\u1ea0T?"},"content":{"rendered":"<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7750 size-large\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/62e3fecd-64e1-46c1-845b-952fb3358190-1024x576.jpg\" alt=\"\" width=\"1024\" height=\"576\" \/><\/p>\n<p><strong>1.N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf trong th\u00e1ng 01\/2023:<\/strong><\/p>\n<p><strong><em>1.1 L\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2023:<\/em><\/strong><\/p>\n<p>Trong n\u0103m 2022, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p thu\u1ed9c m\u1ed9t trong ba tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y<\/p>\n<ul>\n<li>M\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh,<\/li>\n<li>Ho\u1eb7c c\u00f3 th\u00e0nh l\u1eadp th\u00eam \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh,<\/li>\n<li>Ho\u1eb7c c\u00f3 thay \u0111\u1ed5i v\u1ec1 v\u1ed1n<\/li>\n<\/ul>\n<p>Th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t ng\u00e0y 30\/01\/2023.<\/p>\n<p>M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7745\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/image-2022-12-23t08-53-09-027z-300x94.png\" alt=\"\" width=\"600\" height=\"188\" \/><\/p>\n<p><strong><em>1.2 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/em><\/strong><\/p>\n<p>Th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00fd 4\/2022 l\u00e0 ng\u00e0y 30\/01\/2023.<\/p>\n<p>T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd n\u0103m 2022 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p 04 qu\u00fd th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb sau ng\u00e0y 30\/01\/2023 \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p><em>&gt;&gt;&gt; \u0110\u1ecdc th\u00eam v\u1ec1 <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\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ngh\u1ecb \u0111\u1ecbnh 126\/2022\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/a><\/em><\/p>\n<p><strong><em>1.3 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/em><\/strong><\/p>\n<p>Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7746\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/image-2022-12-23t08-55-03-641z-300x72.png\" alt=\"\" width=\"600\" height=\"145\" \/><\/p>\n<p>(*) Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf theo th\u00e1ng th\u00ec th\u1eddi h\u1ea1n khai v\u00e0 n\u1ed9p thu\u1ebf 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. Nh\u01b0 v\u1eady, th\u1eddi h\u1ea1n khai v\u00e0 n\u1ed9p thu\u1ebf cho k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12\/2022 l\u00e0 ng\u00e0y 20\/01\/2023. Tuy nhi\u00ean, ng\u00e0y 20\/01\/2023 n\u1eb1m trong l\u1ecbch ngh\u1ec9 T\u1ebft Nguy\u00ean \u0111\u00e1n 2023 t\u1eeb 20\/01\/2023 t\u1edbi 26\/01\/2013, n\u00ean th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t cho tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf theo th\u00e1ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12\/2022 l\u00e0 ng\u00e0y 27\/01\/2023.<\/p>\n<p><strong><em>1.4 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:<\/em><\/strong><\/p>\n<p>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7747\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/image-2022-12-23t09-11-41-911z-300x71.png\" alt=\"\" width=\"600\" height=\"141\" \/><\/p>\n<p><strong><em>1.5 Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u00e0i nguy\u00ean:<\/em><\/strong><\/p>\n<p>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u00f3 k\u00ea khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u00e0i nguy\u00ean (tr\u1eeb d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 12\/2022 v\u00e0 n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 27\/01\/2023.<\/p>\n<p><strong>2.N\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2022 v\u00e0 n\u1ed9p thu\u1ebf theo quy\u1ebft to\u00e1n ch\u1eadm nh\u1ea5t ng\u00e0y 31\/03\/2023<\/strong><\/p>\n<p><strong><em>2.1 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/em><\/strong><\/p>\n<p>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n (n\u1ebfu c\u00f3).<\/p>\n<p><strong><em>2.2 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/strong><\/p>\n<p>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng (kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n (n\u1ebfu c\u00f3).<\/p>\n<p><strong><em>2.3 Thu\u1ebf t\u00e0i nguy\u00ean<\/em><\/strong><\/p>\n<p>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf theo ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n v\u00e0 \u0111\u00e3 k\u00ea khai (n\u1ebfu c\u00f3).<\/p>\n<p><strong>3.M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/strong><\/p>\n<p><strong><em>3.1 \u0110\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/strong><\/p>\n<p>\u0110\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, m\u1ee9c x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7748\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/image-2022-12-23t09-01-33-636z-237x300.png\" alt=\"\" width=\"500\" height=\"632\" \/><\/p>\n<p><strong><em>3.2 \u0110\u1ed1i v\u1edbi vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/em><\/strong><\/p>\n<p>\u0110\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, m\u1ee9c x\u1eed ph\u1ea1t theo Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13\/6\/2019, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/p>\n<p>D\u1ecbp T\u1ebft Nguy\u00ean \u0111\u00e1n \u0111\u00e3 c\u1eadn k\u1ec1, tuy nhi\u00ean, c\u00e1c \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang ti\u1ebfn \u0111\u1ed9 v\u00e0 tu\u1ea7n th\u1ee7 nghi\u00eam ng\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin tr\u00ean s\u1ebd gi\u00fap \u00edch cho k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/p>\n<p>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS\u00a0mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh v\u1eeba an to\u00e0n ch\u00ednh x\u00e1c. Ph\u1ea7n m\u1ec1m cho ph\u00e9p k\u1ebf to\u00e1n doanh nghi\u1ec7p:<\/p>\n<ul>\n<li>H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i: C\u01a1 quan Thu\u1ebf; h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1,&#8230; gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng trong c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<li>\u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,\u2026<\/li>\n<li>T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: t\u00edch h\u1ee3p s\u1eb5n gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u1ed7 tr\u1ee3 import\/export d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.<\/li>\n<li>L\u00e0m vi\u1ec7c m\u1ecdi l\u00fac m\u1ecdi n\u01a1i qua internet: gi\u00fap k\u1ebf to\u00e1n vi\u00ean n\u00f3i ri\u00eang v\u00e0 ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p n\u00f3i chung c\u00f3 th\u1ec3 k\u1ecbp th\u1eddi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>&#8230;.<\/li>\n<\/ul>\n<p>\u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0o quy tr\u00ecnh qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111ang l\u00e0 xu h\u01b0\u1edbng c\u1ee7a th\u1eddi \u0111\u1ea1i c\u00f4ng ngh\u1ec7 s\u1ed1. Tham kh\u1ea3o ngay <a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS ERP<\/a> <a href=\"https:\/\/fts.com.vn\/lien-he\/\">t\u1ea1i \u0111\u00e2y<\/a> ho\u1eb7c g\u1ecdi ngay\u00a0\u00a0<strong>024 3748 0398<\/strong>\u00a0\u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo ph\u1ea7n m\u1ec1m.<\/p>\n<p>Tham kh\u1ea3o th\u00eam:<\/p>\n<p><a href=\"https:\/\/fts.com.vn\/cong-viec-ke-toan-can-lam-vao-cuoi-nam-tai-chinh-bao-gom-nhung-gi\/\">C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf trong th\u00e1ng 01\/2023: 1.1 L\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2023: Trong n\u0103m 2022, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p thu\u1ed9c m\u1ed9t trong ba tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y M\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, Ho\u1eb7c c\u00f3 th\u00e0nh l\u1eadp th\u00eam \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba [&hellip;]<\/p>\n","protected":false},"featured_media":13573,"template":"","article_category":[10],"class_list":["post-7744","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\/7744","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\/13573"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7744"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}