{"id":8437,"date":"2018-04-15T06:08:47","date_gmt":"2018-04-14T23:08:47","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=8437"},"modified":"2018-07-07T14:23:34","modified_gmt":"2018-07-07T07:23:34","slug":"thu-tuc-dang-ky-ma-so-thue-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thu-tuc-dang-ky-ma-so-thue-ho-kinh-doanh\/","title":{"rendered":"Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf h\u1ed9 kinh doanh"},"content":{"rendered":"\n

Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf h\u1ed9 kinh doanh\u00a0theo quy \u0111\u1ecbnh trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf g\u1eedi l\u00ean chi c\u1ee5c thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong><\/p>\n

\u2013 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006; Lu\u1eadt s\u1ed1 21\/2012\/QH12 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;
\n\u2013 Lu\u1eadt, Ph\u00e1p l\u1ec7nh v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;
\n\u2013 Th\u00f4ng t\u01b0 s\u1ed1 110\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn Giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf;
\n\u2013 Th\u00f4ng t\u01b0 s\u1ed1 95\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n

\u2013 T\u01b0 v\u1ea5n \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf cho h\u1ed9 kinh doanh:
\n<\/strong>Trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf g\u1eedi l\u00ean chi c\u1ee5c thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/p>\n

Tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf h\u1ed9 kinh doanh<\/p>\n

1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf:<\/strong><\/p>\n

\u2013 T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 03-\u0110K-TCT v\u00e0 c\u00e1c b\u1ea3ng k\u00ea (n\u1ebfu c\u00f3) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 95\/2016\/TT-BTC ng\u00e0y 28\/6\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;
\n\u2013 B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh;
\n\u2013 \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i b\u1ed5 sung th\u00eam c\u00e1c gi\u1ea5y t\u1edd sau:<\/p>\n

+ B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam); b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i).<\/p>\n

+ B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c m\u1ed9t trong c\u00e1c gi\u1ea5y t\u1edd c\u00f2n hi\u1ec7u l\u1ef1c nh\u01b0 sau: Gi\u1ea5y ch\u1ee9ng minh th\u01b0 bi\u00ean gi\u1edbi, Gi\u1ea5y th\u00f4ng h\u00e0nh xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00f9ng bi\u00ean gi\u1edbi, H\u1ed9 chi\u1ebfu ho\u1eb7c Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb xu\u1ea5t nh\u1eadp c\u1ea3nh kh\u00e1c \u0111\u01b0\u1ee3c c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u);<\/p>\n

+ B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam c\u1ea5p (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u);<\/p>\n

+ B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi (\u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u).<\/p>\n

2. N\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf:<\/strong><\/p>\n

N\u1ed9p 01 b\u1ed9 h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp t\u1ea1i chi c\u1ee5c thu\u1ebf; ho\u1eb7c g\u1eedi qua h\u1ec7 th\u1ed1ng b\u01b0u ch\u00ednh; ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

3. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf:<\/strong><\/p>\n

Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/p>\n

4. K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/strong><\/p>\n

Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n

\u00bb M\u1eabu \u0111\u01a1n \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf h\u1ed9 kinh doanh\u00a0theo quy \u0111\u1ecbnh trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf g\u1eedi l\u00ean chi c\u1ee5c thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd. C\u0103n c\u1ee9 ph\u00e1p l\u00fd: […]<\/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\/8437"}],"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=8437"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/8437\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=8437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=8437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=8437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}