\n| Doanh thu tr\u00ean 100 \u0111\u1ebfn 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/td>\n | 300.000 \u0111\u1ed3ng\/n\u0103m.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u2013 C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 thay \u0111\u1ed5i doanh thu th\u00ec c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m t\u00ednh l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/p>\n \u2013 T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh 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.<\/p>\n \u2013 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 (t\u1ee9c l\u00e0 t\u1eeb 1\/7) th\u00ec n\u1ed9p 50% m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m (t\u1ee9c l\u00e0 ch\u1ec9 ph\u1ea3i n\u1ed9p 1\/2).<\/p>\n Ch\u00fa \u00fd: <\/em>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh 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 l\u00e0 c\u1ee7a 6 th\u00e1ng \u0111\u1ea7u n\u0103m hay 6 th\u00e1ng cu\u1ed1i n\u0103m.<\/p>\nC\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, g\u1ed3m:<\/strong><\/p>\n1. C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.
\n2. C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean; kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.
\n3. C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t mu\u1ed1i.
\n4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y, h\u1ea3i s\u1ea3n v\u00e0 d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ngh\u1ec1 c\u00e1.<\/p>\n II. Ca\u0301ch ti\u0301nh thu\u00ea\u0301 GTGT v\u00e0 TNCN:<\/strong><\/p>\nD\u01b0\u1edbi \u0111\u00e2y K\u1ebf to\u00e1n Thi\u00ean \u01afng xin h\u01b0\u01a1ng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf kho\u00e1n g\u1ed3m (Thu\u1ebf GTGT, TNCN) \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh, chi ti\u1ebft h\u01a1n c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 xem t\u1ea1i \u0110i\u1ec1u 2,3 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC.<\/p>\n Ch\u00fa \u00fd: N\u1ebfu c\u00e1 nh\u00e2n kinh doanh c\u00f3 Doanh thu t\u1eeb 100tr\/n\u0103m tr\u1edf xu\u1ed1ng -> Th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, TNCN.
\n\u2013 C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN l\u00e0 doanh thu t\u00ednh thu\u1ebf TNCN c\u1ee7a n\u0103m.
\nTr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m (kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch) bao g\u1ed3m: c\u00e1 nh\u00e2n m\u1edbi ra kinh doanh; c\u00e1 nh\u00e2n kinh doanh th\u01b0\u1eddng xuy\u00ean theo th\u1eddi v\u1ee5; c\u00e1 nh\u00e2n ng\u1eebng\/ngh\u1ec9 kinh doanh th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN l\u00e0 doanh thu t\u00ednh thu\u1ebf TNCN c\u1ee7a m\u1ed9t n\u0103m (12 th\u00e1ng); doanh thu t\u00ednh thu\u1ebf th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m l\u00e0 doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf kinh doanh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p, n\u1ebfu kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m th\u00ec c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 th\u00e1ng ng\u1eebng\/ngh\u1ec9 kinh doanh trong n\u0103m.<\/p>\n 1. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/strong><\/p>\n\u2013 C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu.<\/p>\n a) X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/strong><\/p>\n\n\n\n| S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/td>\n | =<\/td>\n | Doanh thu t\u00ednh thu\u1ebf GTGT<\/td>\n | x<\/td>\n | T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/td>\n<\/tr>\n | \n| S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/td>\n | =<\/td>\n | Doanh thu t\u00ednh thu\u1ebf TNCN<\/td>\n | x<\/td>\n | T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n b) Doanh thu t\u00ednh thu\u1ebf<\/strong><\/p>\n\u2013 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.
\nTr\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 \u2013 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 ho\u1eb7c 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 c) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu<\/strong>
\nDANH M\u1ee4C NG\u00c0NH NGH\u1ec0 T\u00cdNH THU\u1ebe GTGT, THU\u1ebe TNCN THEO T\u1ef6 L\u1ec6 % TR\u00caN DOANH THU \u0110\u1ed0I V\u1edaI C\u00c1 NH\u00c2N KINH DOANH
\n(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n\n\n\n| \n STT<\/strong><\/p>\n<\/td>\n| \n Danh m\u1ee5c ng\u00e0nh ngh\u1ec1<\/strong><\/p>\n<\/td>\n| \n T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT<\/strong><\/p>\n<\/td>\n| \n Thu\u1ebf su\u1ea5t thu\u1ebf TNCN<\/strong><\/p>\n<\/td>\n<\/tr>\n\n1.<\/strong><\/td>\nPh\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a<\/strong><\/td>\n| <\/td>\n | <\/td>\n<\/tr>\n | \n| \u2013 Ho\u1ea1t \u0111\u1ed9ng b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a (tr\u1eeb gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng).<\/td>\n | 1%<\/strong><\/td>\n0,5%<\/strong><\/td>\n<\/tr>\n\n2.<\/strong><\/td>\nD\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/strong><\/td>\n| <\/td>\n | <\/td>\n<\/tr>\n | \n\u2013 D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa g\u1ed3m: Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa ng\u1eafn h\u1ea1n cho kh\u00e1ch du l\u1ecbch, kh\u00e1ch v\u00e3ng lai kh\u00e1c; ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa d\u00e0i h\u1ea1n cho sinh vi\u00ean, c\u00f4ng nh\u00e2n v\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng t\u1ef1; ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u1ea3 c\u01a1 s\u1edf l\u01b0u tr\u00fa, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng v\u00e0\/ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n gi\u1ea3i tr\u00ed. Ho\u1ea1t \u0111\u1ed9ng l\u01b0u tr\u00fa kh\u00f4ng bao g\u1ed3m: Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c coi nh\u01b0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa nh\u01b0 cho thu\u00ea c\u0103n h\u1ed9 h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong ng\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf c\u1ee7a Vi\u1ec7t Nam.
\n\u2013 D\u1ecbch v\u1ee5 b\u1ed1c x\u1ebfp h\u00e0ng h\u00f3a v\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kh\u00e1c li\u00ean quan \u0111\u1ebfn v\u1eadn t\u1ea3i nh\u01b0 kinh doanh b\u1ebfn b\u00e3i, b\u00e1n v\u00e9, tr\u00f4ng gi\u1eef ph\u01b0\u01a1ng ti\u1ec7n;
\n\u2013 D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, chuy\u1ec3n ph\u00e1t th\u01b0 t\u00edn v\u00e0 b\u01b0u ki\u1ec7n;
\n\u2013 D\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi, \u0111\u1ea5u gi\u00e1 v\u00e0 hoa h\u1ed3ng \u0111\u1ea1i l\u00fd;
\n\u2013 D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n; d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, h\u1ea3i quan;
\n\u2013 D\u1ecbch v\u1ee5 x\u1eed l\u00fd d\u1eef li\u1ec7u, cho thu\u00ea c\u1ed5ng th\u00f4ng tin, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, vi\u1ec5n th\u00f4ng;
\n\u2013 D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u0103n ph\u00f2ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kinh doanh kh\u00e1c;
\n\u2013 D\u1ecbch v\u1ee5 t\u1eafm h\u01a1i, massage, karaoke, v\u0169 tr\u01b0\u1eddng, bi-a, internet, game;
\n\u2013 D\u1ecbch v\u1ee5 may \u0111o, gi\u1eb7t l\u00e0; C\u1eaft t\u00f3c, l\u00e0m \u0111\u1ea7u, g\u1ed9i \u0111\u1ea7u;
\n\u2013 D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa kh\u00e1c bao g\u1ed3m: s\u1eeda ch\u1eefa m\u00e1y vi t\u00ednh v\u00e0 c\u00e1c \u0111\u1ed3 d\u00f9ng gia \u0111\u00ecnh;
\n\u2013 D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf, gi\u00e1m s\u00e1t thi c\u00f4ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n;
\n\u2013 C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c;
\n\u2013 X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p).<\/td>\n | 5%<\/strong><\/td>\n2%<\/strong><\/td>\n<\/tr>\n\n\u2013 Cho thu\u00ea t\u00e0i s\u1ea3n g\u1ed3m:
\n+\u00a0Cho thu\u00ea nh\u00e0, \u0111\u1ea5t, c\u1eeda h\u00e0ng, nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i tr\u1eeb d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa
\n+ Cho thu\u00ea\u00a0ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb kh\u00f4ng k\u00e8m theo ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n.
\n+ Cho thu\u00ea t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng k\u00e8m theo d\u1ecbch v\u1ee5<\/td>\n | 5%<\/strong><\/td>\n5%<\/strong><\/td>\n<\/tr>\n\n| \u2013 L\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p<\/td>\n | \u2013<\/strong><\/td>\n5%<\/strong><\/td>\n<\/tr>\n\n3.<\/strong><\/td>\nS\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<\/strong><\/td>\n| <\/td>\n | <\/td>\n<\/tr>\n | \n\u2013 S\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a;
\n\u2013 Khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n;
\n\u2013 V\u1eadn t\u1ea3i h\u00e0ng h\u00f3a, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch;
\n\u2013 D\u1ecbch v\u1ee5 k\u00e8m theo b\u00e1n h\u00e0ng h\u00f3a nh\u01b0 d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o, b\u1ea3o d\u01b0\u1ee1ng, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 k\u00e8m theo b\u00e1n s\u1ea3n ph\u1ea9m;
\n\u2013 D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng;
\n\u2013 D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c;
\n\u2013 X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p).<\/td>\n | 3%<\/strong><\/td>\n1,5%<\/strong><\/td>\n<\/tr>\n\n4.<\/strong><\/td>\nHo\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/strong><\/td>\n| <\/td>\n | <\/td>\n<\/tr>\n | \n| \u2013 Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t GTGT 5%;<\/td>\n | 2%<\/strong><\/td>\n1%<\/strong><\/td>\n<\/tr>\n\n| \u2013 Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%;<\/td>\n<\/tr>\n | \n| \u2013 C\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea \u1edf c\u00e1c nh\u00f3m 1, 2, 3 n\u00eau tr\u00ean.<\/td>\n<\/tr>\n | \n| \u2013 C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/td>\n | \u2013<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u2013 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. 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 c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n 2) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/strong><\/p>\n\u2013 \u0110\u1ed1i v\u1edbi doanh thu t\u00ednh thu\u1ebf kho\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 t\u1eeb ng\u00e0y 20\/11 \u0111\u1ebfn ng\u00e0y 15\/12 c\u1ee7a n\u0103m tr\u01b0\u1edbc n\u0103m t\u00ednh thu\u1ebf.<\/p>\n \u2013 \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n m\u1edbi ra kinh doanh (kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1eeb \u0111\u1ea7u n\u0103m) ho\u1eb7c c\u00e1 nh\u00e2n thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh trong n\u0103m th\u00ec th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n c\u1ee7a n\u0103m l\u00e0 trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u kinh doanh ho\u1eb7c ng\u00e0y thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh.<\/p>\n \u2013 \u0110\u1ed1i v\u1edbi doanh thu theo h\u00f3a \u0111\u01a1n th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 92.<\/em><\/p>\nIII. Ho\u0301a \u0111\u01a1n s\u01b0\u0309 du\u0323ng:<\/strong><\/p>\n\u2013 N\u1ebfu H\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd s\u01b0\u0309 du\u0323ng ho\u0301a \u0111\u01a1n ba\u0301n ha\u0300ng th\u00ec ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c mua h\u00f3a \u0111\u01a1n b\u00e1n c\u1ee7a c\u01a1 quan thu\u00ea\u0301 c\u00e2\u0301p.<\/p>\n \u00bb\u00a0C\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p<\/a><\/p>\n\u00bb\u00a0T\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Thu\u00ea\u0301 \u0111\u00f4\u0301i v\u01a1\u0301i h\u00f4\u0323 kinh doanh ca\u0301 th\u00ea\u0309, h\u00f4\u0323 khoa\u0301n, c\u01b0\u0309a ha\u0300ng kinh doanh, ca\u0301 nh\u00e2n kinh doanh theo lu\u00e2\u0323t thu\u00ea\u0301 m\u01a1\u0301i nh\u00e2\u0301t, g\u00f4\u0300m c\u00e1c lo\u1ea1i thu\u1ebf: Thu\u00ea\u0301 m\u00f4n ba\u0300i, thu\u00ea\u0301 GTGT, thu\u00ea\u0301 TNCN. I. Ca\u0301ch ti\u0301nh thu\u00ea\u0301 m\u00f4n ba\u0300i: K\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2017 theo Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP quy \u0111\u1ecbnh: M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/4714"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=4714"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/4714\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=4714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=4714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=4714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}} | | | | | | | | | | | | | | | | | | | | | | | | | | |