{"id":5884,"date":"2015-08-04T11:04:35","date_gmt":"2015-08-04T11:04:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5884"},"modified":"2015-08-05T11:14:13","modified_gmt":"2015-08-05T11:14:13","slug":"ke-khai-nop-thue-doi-voi-ca-nhan-kinh-doanh-nop-thue-theo-tung-lan-phat-sinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5884","title":{"rendered":"K\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-5953\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/luu-y-khi-ke-khai-thue-300x212.jpg\" alt=\"K\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh\" width=\"263\" height=\"186\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/luu-y-khi-ke-khai-thue-300x212.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/luu-y-khi-ke-khai-thue.jpg 450w\" sizes=\"(max-width: 263px) 100vw, 263px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh ph\u1ea3i khai v\u00e0 n\u1ed9p thu\u1ebf TNCN v\u00e0 thu\u1ebf GTGT t\u00ednh tr\u00ean doanh thu. Vi\u1ec7c khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft sau \u0111\u00e2y<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Nguy\u00ean t\u1eafc khai thu\u1ebf<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0111i\u1ec1u 3, kho\u1ea3n 1, \u0111i\u1ec3m a <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/strong> c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh bao g\u1ed3m :<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ph\u00e1t sinh doanh thu kinh doanh ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c theo h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu kinh doanh c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0111i\u1ec1u 7, kho\u1ea3n 1, \u0111i\u1ec3m a Th\u00f4ng t\u01b0 92\/2015\/TT-BTC nguy\u00ean t\u1eafc khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;a) C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf t\u1eebng l\u1ea7n ph\u00e1t sinh khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh n\u1ebfu c\u00f3 t\u1ed5ng doanh thu kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, ch\u1ec9 nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh c\u00f3 doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng m\u1edbi ph\u1ea3i k\u00ea khai thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN. Nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 doanh thu th\u1ea5p \u00a0h\u01a1n 100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m, ch\u1ec9 ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. H\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 7, kho\u1ea3n 2<strong> Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong>\u00a0quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh g\u1ed3m:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; T\u1edd khai theo m\u1eabu s\u1ed1 01\/CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 (n\u1ebfu c\u00f3);<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; B\u1ea3n ch\u1ee5p bi\u00ean b\u1ea3n nghi\u1ec7m thu, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3);<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; B\u1ea3n ch\u1ee5p t\u00e0i li\u1ec7u ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 c\u1ee7a h\u00e0ng ho\u00e1 (n\u1ebfu c\u00f3) nh\u01b0: B\u1ea3ng k\u00ea thu mua h\u00e0ng n\u00f4ng s\u1ea3n n\u1ebfu l\u00e0 h\u00e0ng ho\u00e1 n\u00f4ng s\u1ea3n trong n\u01b0\u1edbc; B\u1ea3ng k\u00ea h\u00e0ng ho\u00e1 mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi n\u1ebfu l\u00e0 h\u00e0ng c\u01b0 d\u00e2n bi\u00ean gi\u1edbi nh\u1eadp kh\u1ea9u; Ho\u00e1 \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng giao cho n\u1ebfu l\u00e0 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u mua c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh trong n\u01b0\u1edbc; t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh n\u1ebfu l\u00e0 h\u00e0ng h\u00f3a do c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay th\u00ec t\u1ed5 ch\u1ee9c khai thu\u1ebf thay theo T\u1edd khai m\u1eabu s\u1ed1 01\/CNKD k\u00e8m theo Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 01-1\/BK-CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y; v\u00e0 b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng).<\/em><em>&#8220;<\/em><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3.\u00a0N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 7, kho\u1ea3n 3 <strong>Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong> n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh k\u00ea khai n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;- C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; C\u00e1 nh\u00e2n kinh doanh bu\u00f4n chuy\u1ebfn th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 n\u01a1i c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd kinh doanh.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; C\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay th\u00ec t\u1ed5 ch\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thay t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c.&#8221;<\/em><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">4. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 7, kho\u1ea3n 4, kho\u1ea3n 5 <strong>Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong> th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh k\u00ea khai n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 (ba m\u01b0\u01a1i) c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh doanh thu t\u00ednh thu\u1ebf.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-ve-thue-doi-voi-ca-nhan-kinh-doanh-nop-thue-theo-tung-lan-phat-sinh\/\">Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-doi-voi-truong-hop-ca-nhan-cho-thue-nha-co-doanh-thu-duoi-100-trieu-dongnam\/\">C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft: K\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh &#8211; c\u1eadp nh\u1eadt theo th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":6411,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[746,747],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5884"}],"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=5884"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5884\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6411"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5884"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}