{"id":13893,"date":"2015-09-26T08:11:45","date_gmt":"2015-09-26T08:11:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13893"},"modified":"2015-09-28T03:26:43","modified_gmt":"2015-09-28T03:26:43","slug":"quyet-toan-thue-khi-chuyen-doi-loai-hinh-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13893","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-13927\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Quy\u1ebft-to\u00e1n-thu\u1ebf-khi-chuy\u1ec3n-\u0111\u1ed5i-lo\u1ea1i-h\u00ecnh-doanh-nghi\u1ec7p-\u1ea3nh-ch\u00ednh-300x205.png\" alt=\"Quy\u1ebft to\u00e1n thu\u1ebf khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p - \u1ea3nh ch\u00ednh\" width=\"300\" height=\"205\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Quy\u1ebft-to\u00e1n-thu\u1ebf-khi-chuy\u1ec3n-\u0111\u1ed5i-lo\u1ea1i-h\u00ecnh-doanh-nghi\u1ec7p-\u1ea3nh-ch\u00ednh-300x205.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Quy\u1ebft-to\u00e1n-thu\u1ebf-khi-chuy\u1ec3n-\u0111\u1ed5i-lo\u1ea1i-h\u00ecnh-doanh-nghi\u1ec7p-\u1ea3nh-ch\u00ednh.png 660w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Khi Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1eeb lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0y, sang m\u1ed9t lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c ( V\u00ed d\u1ee5 t\u1eeb\u00a0c\u00f4ng ty TNHH sang c\u00f4ng ty c\u1ed5 ph\u1ea7n) th\u00ec c\u00f3 ph\u1ea3i l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng? Th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p khi n\u00e0o?<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. Quy\u1ebft to\u00e1n thu\u1ebf\u00a0tr\u01b0\u1edbc khi chuy\u1ec3n\u00a0\u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 12, Kho\u1ea3n 4 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 156\/2013\/TT-BT<\/a>C quy \u0111\u1ecbnh v\u1ec1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>\u201ca) Khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m v\u00e0 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/em>\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 27 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy\u00a0\u0111\u1ecbnh v\u1ec1 vi\u1ec7c b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1\u00a0\u0111\u01a1n quy\u00a0\u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n khi chia, t\u00e1ch, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu; giao, b\u00e1n, kho\u00e1n, cho thu\u00ea doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh\u00a0doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu doanh nghi\u1ec7p\u00a0ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">B\u00e1o c\u00e1o s\u1eed d\u1ee5ng ho\u00e1\u00a0\u0111\u01a1n l\u1ea7n cu\u1ed1i, tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c chia t\u00e1ch, b\u00e1n kho\u00e1n, cho thu\u00ea doanh nghi\u1ec7p, chuy\u1ec3n\u00a0\u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Khai quy\u1ebft to\u00e1n thu\u1ebf khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #ff0000;\">L\u01b0u \u00fd :<\/span><\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>Khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p m\u00e0 k\u1ef3 khai thu\u1ebf cu\u1ed1i c\u00f9ng c\u00f3 th\u1eddi gian ng\u1eafn h\u01a1n 3 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c c\u1ed9ng v\u1edbi t\u1edd khai thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1,\u00a0\u0111\u1ec3\u00a0th\u00e0nh m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf\u00a0n\u0103m\u00a0cu\u1ed1i. K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m cu\u1ed1i c\u00f9ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 15 th\u00e1ng.<\/em><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>2. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf khi chuy\u1ec3n\u00a0\u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u00f4ng t\u01b0 151\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 16 S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 12, Th\u00f4ng t\u01b0 156\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c2. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh, khai quy\u1ebft to\u00e1n n\u0103m ho\u1eb7c khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chia; h\u1ee3p nh\u1ea5t; s\u00e1p nh\u1eadp; chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p; gi\u1ea3i th\u1ec3; ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p m\u00e0 b\u00ean ti\u1ebfp nh\u1eadn k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i (nh\u01b0 chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1eeb C\u00f4ng ty TNHH sang C\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i; chuy\u1ec3n \u0111\u1ed5i Doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc th\u00e0nh C\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i, doanh nghi\u1ec7p ch\u1ec9 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m theo quy \u0111\u1ecbnh.<\/em>\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0n\u1ebfu doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng ty TNHH sang C\u00f4ng ty C\u1ed5 ph\u1ea7n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, nh\u01b0ng b\u00ean ti\u1ebfp nh\u1eadn k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc th\u00e0nh C\u00f4ng ty c\u1ed5 ph\u1ea7n nh\u01b0ng b\u00ean ti\u1ebfp nh\u1eadn k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #ff0000;\">L\u01b0u \u00fd <\/span><\/strong>: <em>Doanh nghi\u1ec7p T\u01b0 nh\u00e2n chuy\u1ec3n \u0111\u1ed5i sang c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c th\u00ec ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 kh\u00f4ng thu\u1ed9c trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-cua-luat-doanh-nghiep-doi-voi-cong-ty-co-phan\/\">Quy\u00a0\u0111\u1ecbnh c\u1ee7a lu\u1eadt doanh nghi\u1ec7p\u00a0\u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-viec-mua-lai-co-phan-trong-cong-ty-co-phan\/\">Quy\u00a0\u0111\u1ecbnh v\u1ec1 vi\u1ec7c mua l\u1ea1i c\u1ed5 ph\u1ea7n trong c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/ho-so-trinh-tu-va-thu-tuc-dang-ky-hoat-dong-chi-nhanh-van-phong-dai-dien\/\">H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 v\u00e0 th\u1ee7 t\u1ee5c\u00a0\u0111\u0103ng k\u00fd ho\u1ea1t\u00a0\u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng\u00a0\u0111\u1ea1i di\u1ec7n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-doi-tuong-bi-cam-gop-von-thanh-lap-va-quan-ly-doanh-nghiep-theo-quy-dinh-hien-hanh\/\">Nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u1ea5m g\u00f3p v\u1ed1n, th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo quy\u00a0\u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-nguoi-dai-dien-theo-phap-luat-cua-doanh-nghiep\/\">Quy\u00a0\u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi\u00a0\u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khi Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1eeb lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0y, sang m\u1ed9t lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c ( V\u00ed d\u1ee5 t\u1eeb\u00a0c\u00f4ng ty TNHH sang c\u00f4ng ty c\u1ed5 ph\u1ea7n) th\u00ec c\u00f3 ph\u1ea3i l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng? Th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh..<\/p>\n","protected":false},"author":7,"featured_media":14081,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1754],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13893"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13893"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13893\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14081"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13893"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}