{"id":5980,"date":"2017-01-30T20:28:07","date_gmt":"2017-01-31T03:28:07","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=5980"},"modified":"2018-04-15T05:53:39","modified_gmt":"2018-04-14T22:53:39","slug":"cach-tinh-thue-ho-kinh-doanh-ca-the-cu%cc%89a-hang-kinh-doanh","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/cach-tinh-thue-ho-kinh-doanh-ca-the-cu%cc%89a-hang-kinh-doanh\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00e1 th\u1ec3, c\u1eeda h\u00e0ng kinh doanh"},"content":{"rendered":"\n

C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00e1 th\u1ec3, c\u1eeda h\u00e0ng kinh doanh<\/p>\n

H\u01b0\u01a1\u0301ng d\u00e2\u0303n ca\u0301ch ti\u0301nh 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: Thu\u00ea\u0301 m\u00f4n ba\u0300i, thu\u00ea\u0301 GTGT, thu\u00ea\u0301 TNCN<\/strong>.<\/p>\n

I. Ca\u0301ch ti\u0301nh thu\u00ea\u0301 m\u00f4n ba\u0300i:<\/strong><\/p>\n

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 v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh:<\/p>\n\n\n\n\n\n\n
Doanh thu b\u00ecnh qu\u00e2n n\u0103m<\/strong><\/td>\nM\u1ee9c thu\u1ebf m\u00f4n b\u00e0i c\u1ea3 n\u0103m<\/strong><\/td>\n<\/tr>\n
Doanh thu tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/td>\n1.000.000 \u0111\u1ed3ng\/n\u0103m<\/td>\n<\/tr>\n
Doanh thu tr\u00ean 300 \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/td>\n500.000 \u0111\u1ed3ng\/n\u0103m<\/td>\n<\/tr>\n
Doanh thu tr\u00ean 100 \u0111\u1ebfn 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/td>\n300.000 \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: 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>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, g\u1ed3m:
\n<\/strong>1. 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

\u00bb\u00a0Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00e1 th\u1ec3, c\u1eeda h\u00e0ng kinh doanh H\u01b0\u01a1\u0301ng d\u00e2\u0303n ca\u0301ch ti\u0301nh 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: 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: […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[148],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/5980"}],"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=5980"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/5980\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=5980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=5980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=5980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}