{"id":18832,"date":"2015-11-26T11:05:32","date_gmt":"2015-11-26T11:05:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18832"},"modified":"2016-12-06T08:26:26","modified_gmt":"2016-12-06T08:26:26","slug":"doanh-nghiep-tam-ngung-kinh-doanh-co-phai-nop-thue-mon-bai-bctc-quyet-toan-thue-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18832","title":{"rendered":"Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, BCTC, Quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?"},"content":{"rendered":"

\"Doanh<\/h2>\n

S\u1eafp t\u1edbi m\u00f9a quy\u1ebft to\u00e1n v\u00e0 n\u1ed9p b\u00e1o c\u00e1o n\u0103m. C\u00e1c doanh nghi\u1ec7p t\u1ea1m d\u1eebng kinh doanh s\u1ebd c\u00f3 nh\u1eefng th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p m\u00ecnh th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> s\u1ebd chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, BCTC, Quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/strong><\/span><\/p>\n

1. N\u1ed9p ti\u1ec1n thu\u1ebf m\u00f4n b\u00e0i<\/span><\/h2>\n

Theo \u0110i\u1ec3m 1, M\u1ee5c II, Th\u00f4ng t\u01b0 s\u1ed1 96\/2002\/TT-BTC <\/a>ng\u00e0y 24\/10\/2002 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n

“C\u01a1 s\u1edf kinh doanh \u0111ang 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 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 thu\u1ebf M\u00f4n b\u00e0i c\u1ea3 n\u0103m. C\u01a1 s\u1edf \u0111ang s\u1ea3n xu\u1ea5t kinh doanh n\u1ed9p thu\u1ebf M\u00f4n b\u00e0i ngay th\u00e1ng \u0111\u1ea7u n\u0103m d\u01b0\u01a1ng l\u1ecbch; c\u01a1 s\u1edf m\u1edbi ra kinh doanh n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i ngay trong th\u00e1ng \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/em><\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh c\u00f3 th\u1ef1c t\u1ebf kinh doanh nh\u01b0ng kh\u00f4ng k\u00ea khai \u0111\u0103ng k\u00fd thu\u1ebf, ph\u1ea3i n\u1ed9p m\u1ee9c thu\u1ebf M\u00f4n b\u00e0i c\u1ea3 n\u0103m kh\u00f4ng ph\u00e2n bi\u1ec7t th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n l\u00e0 c\u1ee7a 6 th\u00e1ng \u0111\u1ea7u n\u0103m hay 6 th\u00e1ng cu\u1ed1i n\u0103m.”<\/em>;<\/span><\/p>\n

Theo \u0111i\u1ec1u 10, Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a>\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, n\u1ebfu\u00a0ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf vi\u1ec7c t\u1ea1m ng\u1eebng kinh doanh th\u00ec k\u00ea khai, n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh c\u1ea3 n\u0103m d\u01b0\u01a1ng l\u1ecbch (01\/01 \u0111\u1ebfn 31\/12) th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch t\u1ea1m ng\u1eebng kinh doanh.<\/span><\/p>\n

– N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ra kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n trong 06 th\u00e1ng \u0111\u1ea7u n\u0103m n\u1ed9p m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i c\u1ea3 n\u0103m; n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ra kinh doanh trong 06 th\u00e1ng cu\u1ed1i n\u0103m n\u1ed9p 50% m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh 12 th\u00e1ng, kh\u00f4ng tr\u00f9ng v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch (th\u1eddi gian t\u1ea1m ngh\u1ec9 kinh doanh k\u00e9o d\u00e0i trong 02 n\u0103m d\u01b0\u01a1ng l\u1ecbch) th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i c\u1ea3 n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u1ee9 nh\u1ea5t.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u1ee9 2, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ra kinh doanh trong 06 th\u00e1ng \u0111\u1ea7u n\u0103m n\u1ed9p m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i c\u1ea3 n\u0103m; n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ra kinh doanh trong 06 th\u00e1ng cu\u1ed1i n\u0103m n\u1ed9p 50% m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/span><\/p>\n

2. N\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/h2>\n

Theo \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a> ng\u00e0y 10\/10\/2014 v\u00e0 \u0110i\u1ec1u 14. S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m \u0111, Kho\u1ea3n 1, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0111) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.”<\/em><\/span><\/p>\n

H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n

Theo Kho\u1ea3n 3 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/strong> ng\u00e0y 10\/10\/2014 quy \u0111\u1ecbnh h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n

“b) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:<\/em><\/span><\/p>\n

– T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN theo m\u1eabu s\u1ed1 03\/TNDN.<\/em><\/span><\/p>\n

– B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \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.<\/em><\/span><\/p>\n

– M\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y (tu\u1ef3 theo th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).<\/em>“<\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean:<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh c\u1ea3 n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh (01\/01 \u0111\u1ebfn 31\/12), kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf \u00a0thu\u1ebf GTGT, TNCN, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh 12 th\u00e1ng, kh\u00f4ng tr\u00f9ng v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch (th\u1eddi gian t\u1ea1m ngh\u1ec9 kinh doanh k\u00e9o d\u00e0i trong 02 n\u0103m d\u01b0\u01a1ng l\u1ecbch) th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN, thu\u1ebf TNDN v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a c\u1ea3 2 n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam:\u00a0N\u1ed9p l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u1ef1c hi\u1ec7n B\u00e1o c\u00e1o v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee5 th\u1ec3 cho c\u00e1c doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, BCTC, quy\u1ebft to\u00e1n thu\u1ebf?<\/p>\n","protected":false},"author":7,"featured_media":19041,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2275],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18832"}],"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=18832"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18832\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19041"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18832"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}