{"id":2925,"date":"2019-08-26T17:30:22","date_gmt":"2019-08-26T10:30:22","guid":{"rendered":"https:\/\/startbooks.misa.vn\/?p=2925"},"modified":"2019-09-05T10:41:14","modified_gmt":"2019-09-05T03:41:14","slug":"ho-kinh-doanh-ca-the-co-phai-dong-thue-khong","status":"publish","type":"post","link":"https:\/\/startbooks.misa.vn\/2925\/ho-kinh-doanh-ca-the-co-phai-dong-thue-khong\/","title":{"rendered":"H\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng?"},"content":{"rendered":"

Nhi\u1ec1u h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u0111au \u0111\u00e1u v\u1edbi c\u00e2u h\u1ecfi li\u1ec7u h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u1ee7a m\u00ecnh c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng? \u0110\u1ec3 t\u00ecm hi\u1ec3u v\u00e0 gi\u1ea3i \u0111\u00e1p c\u00e2u h\u1ecfi \u201cH\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng\u201d, d\u01b0\u1edbi \u0111\u00e2y MISA Startbooks s\u1ebd \u0111\u01b0a ra m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf ph\u00ed m\u00e0 h\u1ed9 kinh doanh ph\u1ea3i n\u1ed9p n\u0103m 2019.<\/p>\n

>>\u00a0Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf ban \u0111\u1ea7u cho C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp<\/a>
\n>>\u00a0
H\u1ec7 th\u1ed1ng File Excel cho doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/a>
\n>>\u00a0
5 quy \u0111\u1ecbnh k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u1ea7n n\u1eafm v\u1eefng<\/a><\/p>\n

H\u1ed9 kinh doanh c\u00e1 th\u1ec3 l\u00e0 g\u00ec?<\/h2>\n

H\u1ed9 kinh doanh c\u00e1 th\u1ec3 l\u00e0 c\u1ee5m t\u1eeb d\u00f9ng \u0111\u1ec3 ch\u1ec9 m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c m\u1ed9t nh\u00f3m ng\u01b0\u1eddi g\u1ed3m c\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh kinh doanh h\u1ed9i t\u1ee5 \u0111\u1ee7 nh\u1eefng ti\u00eau ch\u00ed sau:<\/p>\n

Th\u1ee9 nh\u1ea5t, l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam \u0111\u1ee7 18 tu\u1ed5i.<\/p>\n

Th\u1ee9 hai, \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00ed kinh doanh t\u1ea1i m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh.<\/p>\n

Th\u1ee9 ba, s\u1eed d\u1ee5ng s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 10 ng\u01b0\u1eddi\u2026<\/p>\n

Hi\u1ec7n nay, h\u1ed9 kinh doanh c\u00e1 th\u1ec3 t\u1ea1i Vi\u1ec7t Nam c\u00f3 s\u1ed1 l\u01b0\u1ee3ng \u0111\u00f4ng \u0111\u1ea3o v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0:<\/p>\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/h2>\n

H\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u1ea7n \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n, \u00e1p d\u1ee5ng v\u1edbi h\u1ed9 kinh doanh c\u00f3 thu nh\u1eadp >100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. V\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u00f3 thu nh\u1eadp >100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, doanh nghi\u1ec7p c\u1ea7n \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC s\u1ed1 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN m\u00e0 m\u00e0 h\u1ed9 kinh doanh ph\u1ea3i n\u1ed9p trong n\u0103m 2019 \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n

Trong \u0111\u00f3:<\/p>\n

\"thu\u1ebf<\/a><\/p>\n

– Doanh thu t\u00ednh thu\u1ebf:<\/p>\n

+ Doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 doanh thu t\u00ednh thu\u1ebf TNCN l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo doanh thu kho\u00e1n v\u00e0 doanh thu tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u00ec c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai v\u00e0 t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1\u2026<\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu t\u00ednh thu\u1ebf kho\u00e1n x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

\"H\u1ed9<\/a><\/p>\n

– T\u1ef7 l\u1ec7 thu\u1ebf GTGT v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/p>\n

+ Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: T\u1ef7 l\u1ec7 thu\u1ebf GTGT l\u00e0 1%; t\u1ef7 l\u1ec7 thu\u1ebf TNCN l\u00e0 0,5%.<\/p>\n

+ D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: T\u1ef7 l\u1ec7 thu\u1ebf GTGT l\u00e0 5%; t\u1ef7 l\u1ec7 thu\u1ebf TNCN l\u00e0 2%.<\/p>\n

+ S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: T\u1ef7 l\u1ec7 thu\u1ebf GTGT l\u00e0 3%, t\u1ef7 l\u1ec7 thu\u1ebf TNCN l\u00e0 1,5%.<\/p>\n

+ Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: T\u1ef7 l\u1ec7 thu\u1ebf GTGT l\u00e0 2%, t\u1ef7 l\u1ec7 thu\u1ebf TNCN l\u00e0 1%.<\/p>\n

L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/TT-CP l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/p>\n

\"H\u1ed9<\/a><\/p>\n

L\u01b0u \u00fd:<\/p>\n

– H\u1ed9 kinh doanh s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp, \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf trong th\u1eddi gian c\u1ee7a 6 th\u00e1ng \u0111\u1ea7u n\u0103m th\u00ec n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m; n\u1ebfu th\u00e0nh l\u1eadp, \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf trong th\u1eddi gian 6 th\u00e1ng cu\u1ed1i n\u0103m th\u00ec n\u1ed9p 50% m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/p>\n

– H\u1ed9 kinh doanh s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng kh\u00f4ng k\u00ea khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i th\u00ec ph\u1ea3i n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m, kh\u00f4ng ph\u00e2n bi\u1ec7t th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n.<\/p>\n

– H\u1ed9 kinh doanh \u0111ang s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 c\u00f3 th\u00f4ng b\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng kinh doanh c\u1ea3 n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a n\u0103m t\u1ea1m ng\u1eebng kinh doanh. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/p>\n

Ngo\u00e0i ra, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng n\u1ebfu c\u00f3 kinh s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u1ebfu s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/p>\n

>>\u00a0Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf ban \u0111\u1ea7u cho C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp<\/a>
\n>>\u00a0
H\u1ec7 th\u1ed1ng File Excel cho doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/a>
\n>>\u00a0
5 quy \u0111\u1ecbnh k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u1ea7n n\u1eafm v\u1eefng<\/a><\/p>\n

\"d\u00f9ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Nhi\u1ec1u h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u0111au \u0111\u00e1u v\u1edbi c\u00e2u h\u1ecfi li\u1ec7u h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u1ee7a m\u00ecnh c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng? \u0110\u1ec3 t\u00ecm hi\u1ec3u v\u00e0 gi\u1ea3i \u0111\u00e1p c\u00e2u h\u1ecfi \u201cH\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng\u201d, d\u01b0\u1edbi \u0111\u00e2y MISA Startbooks s\u1ebd \u0111\u01b0a ra m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf ph\u00ed m\u00e0 […]<\/p>\n","protected":false},"author":8,"featured_media":2929,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[300,405,181,211,365],"yoast_head":"\nH\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng?<\/title>\n<meta name=\"description\" content=\"Nhi\u1ec1u h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u0111au \u0111\u00e1u v\u1edbi c\u00e2u h\u1ecfi li\u1ec7u h\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u1ee7a m\u00ecnh c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng? 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