{"id":8103,"date":"2015-08-12T04:35:17","date_gmt":"2015-08-12T04:35:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8103"},"modified":"2015-08-25T03:50:26","modified_gmt":"2015-08-25T03:50:26","slug":"trong-thoi-gian-tam-ngung-kinh-doanh-co-phai-nop-to-khai-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8103","title":{"rendered":"Trong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai kh\u00f4ng"},"content":{"rendered":"

\"Trong<\/a><\/h2>\n

Trong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh, doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u00ean kh\u00f4ng ph\u00e1t sinh c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p. V\u1eady doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i t\u1edd khai thu\u1ebf khi t\u1ea1m ng\u1eebng kinh doanh kh\u00f4ng? K\u1ebf to\u00e1n Centax <\/a><\/strong>xin chia s\u1ebb nh\u1eefng v\u1ea5n\u00a0\u0111\u1ec1 c\u1ea7n l\u01b0u\u00a0\u00fd khi k\u00ea khai n\u1ed9p thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh c\u1ee7a c\u00e1c doanh nghi\u1ec7p\u00a0\u1edf b\u00e0i vi\u1ebft sau<\/span><\/p>\n

\u00a0<\/strong>C\u0103n c\u1ee9 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m \u0111, Kho\u1ea3n 1, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><\/strong> \u00a0quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf, khai thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u00a0<\/em>\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.\u201d<\/em><\/span><\/p>\n

\u00a0<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec:<\/strong><\/span><\/p>\n

\u00a0<\/strong>– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh v\u00e0 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 kinh doanh nh\u01b0 thu\u1ebf GTGT, thu\u1ebf TNCN.<\/span><\/p>\n

– N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ngh\u1ec9 kinh doanh tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch t\u1ee9c l\u00e0 ngh\u1ec9 t\u1eeb ng\u00e0y 01\/01\/N \u0111\u1ebfn ng\u00e0y 31\/12\/N th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/p>\n

– N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ngh\u1ec9 kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch t\u1ee9c l\u00e0 th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh\u00a0 l\u00e0 m\u1ed9t v\u00e0i th\u00e1ng trong n\u0103m \u0111\u00f3 ho\u1eb7c th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh li\u00ean quan \u0111\u1ebfn 2 n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/p>\n

– Nh\u1eefng lo\u1ea1i h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n

+ Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

+ Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

+ C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c ph\u1ea3i quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m ( n\u1ebfu c\u00f3).<\/span><\/p>\n

Tr\u01b0\u1edbc khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng kinh doanh ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh n\u01a1i doanh nghi\u1ec7p, h\u1ed9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u01a1 quan thu\u1ebf . H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i l\u00e0m tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n theo d\u00f5i b\u00e0i vi\u1ebft sau<\/span><\/p>\n

L\u01b0u \u00fd<\/strong> : Trong th\u1eddi gian \u0111ang t\u1ea1m d\u1eebng kinh doanh, n\u1ebfu doanh nghi\u1ec7p kinh doanh tr\u1edf l\u1ea1i tr\u01b0\u1edbc th\u1eddi gian, th\u00ec ngo\u00e0i vi\u1ec7c ph\u1ea3i ti\u1ebfp t\u1ee5c k\u00ea khai thu\u1ebf, c\u00f2n ph\u1ea3i l\u00e0m c\u00f4ng v\u0103n th\u00f4ng b\u00e1o cho C\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft.<\/span><\/p>\n

Doanh nghi\u1ec7p mu\u1ed1n t\u1ea1m ng\u1eebng kinh doanh ph\u1ea3i l\u00e0m nh\u1eefng th\u1ee7 t\u1ee5c g\u00ec?<\/a><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Trong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh, doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u00ean kh\u00f4ng ph\u00e1t sinh c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p. V\u1eady doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i t\u1edd khai thu\u1ebf khi t\u1ea1m ng\u1eebng kinh doanh kh\u00f4ng? K\u1ebf to\u00e1n Centax xin chia s\u1ebb nh\u1eefng v\u1ea5n\u00a0\u0111\u1ec1 c\u1ea7n l\u01b0u\u00a0\u00fd khi k\u00ea khai..<\/p>\n","protected":false},"author":7,"featured_media":10271,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[979],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8103"}],"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=8103"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8103\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10271"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8103"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}