{"id":9303,"date":"2018-07-11T16:34:40","date_gmt":"2018-07-11T09:34:40","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=9303"},"modified":"2018-07-11T16:37:07","modified_gmt":"2018-07-11T09:37:07","slug":"sau-khi-nhan-giay-phep-kinh-doanh-can-lam-gi","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/sau-khi-nhan-giay-phep-kinh-doanh-can-lam-gi\/","title":{"rendered":"Sau khi nh\u1eadn Gi\u1ea5y ph\u00e9p kinh doanh c\u1ea7n l\u00e0m g\u00ec?"},"content":{"rendered":"\n

Sau khi nh\u1eadn Gi\u1ea5y ph\u00e9p kinh doanh, Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec?<\/p>\n

Ngay sau khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00ec tr\u00ean H\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u1ee7a C\u1ed5ng th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qu\u1ed1c gia \u0111\u00e3 ghi nh\u1eadn t\u00ecnh tr\u1ea1ng l\u00e0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng v\u00e0 C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd c\u0169ng \u0111\u00e3 c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng c\u1ee7a doanh nghi\u1ec7p. Ch\u00ednh v\u00ec th\u1ebf n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng k\u1ecbp th\u1eddi tri\u1ec3n khai nh\u1eefng vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf ti\u1ebfp theo th\u00ec s\u1ebd b\u1ecb C\u01a1 quan thu\u1ebf ghi nh\u1eadn t\u00ecnh tr\u1ea1ng b\u1ecb tr\u1ec5 t\u1edd khai thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf (thu\u1ebf m\u00f4n b\u00e0i) v\u00e0 th\u1eadm ch\u00ed l\u00e0 b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Sau khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p nh\u1eefng b\u01b0\u1edbc c\u01a1 b\u1ea3n m\u00e0 doanh nghi\u1ec7p c\u1ea7n ho\u00e0n th\u00e0nh sau \u0111\u00e2y:<\/p>\n

1. MUA THI\u1ebeT B\u1eca CH\u1eee K\u00dd S\u1ed0 NEWTEL-CA (CKS):
\n\u0110\u1ec3 \u0110\u0103ng k\u00fd N\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 B\u00e1o c\u00e1o thu\u1ebf qua m\u1ea1ng internet<\/p>\n

2. NI\u00caM Y\u1ebeT B\u1ea2NG HI\u1ec6U:
\nDoanh nghi\u1ec7p ti\u1ebfn h\u00e0nh l\u00e0m b\u1ea3ng hi\u1ec7u v\u00e0 ni\u00eam y\u1ebft t\u1ea1i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh (B\u1ea3ng hi\u1ec7u kh\u00f4ng quy \u0111\u1ecbnh k\u00edch c\u1ee1 nh\u01b0ng ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng th\u00f4ng tin sau:
\nT\u00ean Doanh nghi\u1ec7p, \u0111\u1ecba ch\u1ec9, M\u00e3 s\u1ed1 Doanh nghi\u1ec7p, S\u1ed1 \u0111i\u1ec7n tho\u1ea1i).<\/p>\n

3. M\u1ede T\u00c0I KHO\u1ea2N NG\u00c2N H\u00c0NG CHO DOANH NGHI\u1ec6P:
\nH\u1ed3 s\u01a1 k\u00e8m theo khi m\u1edf TK ng\u00e2n h\u00e0ng:
\n01 b\u1ea3n c\u00f4ng ch\u1ee9ng \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn \u0110KDN\u201d
\n01 b\u1ea3n c\u00f4ng ch\u1ee9ng CMND ng\u01b0\u1eddi \u0110DPL
\n01 b\u1ea3n photo Bi\u00ean nh\u1eadn v\/v \u0111\u00e3 \u0111\u0103ng t\u1ea3i th\u00f4ng tin \u0111\u0103ng k\u00fd con d\u1ea5u<\/p>\n

Mang theo con d\u1ea5u doanh nghi\u1ec7p khi \u0111\u1ebfn l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ed3ng th\u1eddi n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n t\u1ed1i thi\u1ec3u 3.100.000 VN\u0110 (\u0110\u1ec3 sau khi tr\u00edch n\u1ed9p thu\u1ebf M\u00f4n b\u00e0i v\u1eabn \u0111\u1ea3m b\u1ea3o s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n t\u1ed1i thi\u1ec3u 1.000.000 VN\u0110<\/p>\n

4. TH\u1ef0C HI\u1ec6N \u0110\u0102NG K\u00dd N\u1ed8P THU\u1ebe \u0110I\u1ec6N T\u1eec:
\nL\u00e0 d\u1ecbch v\u1ee5 n\u1ed9p ti\u1ec1n thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean Internet th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u01a1 quan Thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, bao g\u1ed3m 02 b\u01b0\u1edbc:<\/p>\n

4.1 Sau khi c\u00f3 th\u00f4ng tin s\u1ed1 T\u00e0i kho\u1ea3n Ng\u00e2n h\u00e0ng c\u1ee7a DN\/ T\u00ean NH\/ \u0110\u1ecba ch\u1ec9 Email\/S\u1ed1 \u0110T c\u1ee7a DN, K\u1ebf to\u00e1n s\u1ebd d\u00f9ng Thi\u1ebft b\u1ecb CKS \u0111\u1ec3 \u0111\u0103ng k\u00fd k\u00edch ho\u1ea1t CKS qua m\u1ea1ng H\u1ec7 th\u1ed1ng Ng\u00e2n h\u00e0ng<\/p>\n

4.2 Y\u00eau c\u1ea7u Ng\u00e2n h\u00e0ng k\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn Doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed
\nTh\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed t\u1ea1i m\u1ed9t trong c\u00e1c Ng\u00e2n h\u00e0ng m\u00e0 DN \u0111\u00e3 \u0111\u0103ng k\u00fd m\u1edf t\u1ea3i kho\u1ea3n \u0111\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p (DN ph\u1ea3i c\u00f3 thi\u1ebft b\u1ecb ch\u1eef k\u00fd s\u1ed1 m\u1edbi \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c).<\/p>\n

5. \u0110\u0102NG K\u00dd H\u1ed2 S\u01a0 THU\u1ebe BAN \u0110\u1ea6U:
\nS\u1ed1 l\u01b0\u1ee3ng 02 b\u1ea3n cho m\u1ed7i lo\u1ea1i bi\u1ec3u m\u1eabu<\/p>\n

N\u1ed9p thu\u1ebf M\u00f4n B\u00e0i: Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf M\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0110KKD, theo m\u1eabu t\u1edd khai M\u00f4n b\u00e0i (01\/MBAI \u2013 Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156.\/2013\/TT-BTC) v\u00e0 tr\u00edch n\u1ed9p ti\u1ec1n thu\u1ebf M\u00f4n b\u00e0i t\u1eeb t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a DN v\u00e0o ng\u00e2n s\u00e1ch NN th\u00f4ng qua h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c n\u1ed9p t\u1ea1i ng\u00e2n h\u00e0ng (NH BIDV ho\u1eb7c ARIBANK) ho\u1eb7c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc (l\u1ea7n \u0111\u1ea7u)<\/p>\n

02 m\u1eabu t\u1edd khai M\u00f4n b\u00e0i (01\/MBAI \u2013 Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC)
\n02 m\u1eabu Ph\u1ee5 l\u1ee5c II-1 C\u1eadp nh\u1eadt th\u00f4ng tin s\u1ed1 t\u00e0i kho\u1ea3n (N\u1ed9p qua m\u1ea1ng \u0110KKD cho Ph\u00f2ng \u0110KKD
\n02 b\u1ea3n photo Gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh,
\n02 b\u1ea3n photo CMND Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a Doanh nghi\u1ec7p
\n02 b\u1ea3n photo gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed t\u1ea1i c\u01a1 quan thu\u1ebf
\n02 b\u1ea3n photo li\u00ean quan \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf c\u00f4ng ty l\u00e0 m\u1ed9t trong c\u00e1c gi\u1ea5y t\u1edd: gi\u1ea5y CN quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (s\u1ed5 \u0111\u1ecf) ho\u1eb7c s\u1ed5 h\u1ed9 kh\u1ea9u ho\u1eb7c H\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 v\u0103n ph\u00f2ng l\u00e0m tr\u1ee5 s\u1edf c\u00f4ng ty<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n mua h\u00f3a \u0111\u01a1n (kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in) t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng th\u00ec H\u1ed3 s\u01a1 mua H\u00f3a \u0111\u01a1n chu\u1ea9n b\u1ecb (02 b\u1ed9) g\u1ed3m:<\/p>\n

01 L\u00e0m Con d\u1ea5u vu\u00f4ng
\n02 \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n
\n02 B\u1ea3n cam k\u1ebft \u2013 M\u1eabu s\u1ed1: CK01\/AC (th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/03\/2014)
\n02 b\u1ea3n sao Th\u00f4ng b\u00e1o ch\u1ea5p thu\u1eadn \u0111\u0103ng k\u00fd DV n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed qua ng\u00e2n h\u00e0ng
\n02 Ch\u1ee9ng t\u1eeb x\u00e1c nh\u1eadn \u0111\u00e3 n\u1ed9p thu\u1ebf M\u00f4n b\u00e0i
\n02 b\u1ea3n sao gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd doanh nghi\u1ec7p
\n02 b\u1ea3n sao CMND c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt.<\/p>\n

Con d\u1ea5u vu\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u1ee7a c\u00f4ng ty \u0111\u1ec3 \u0111\u00f3ng l\u00ean h\u00f3a \u0111\u01a1n: T\u00ean doanh nghi\u1ec7p, M\u00e3 s\u1ed1 thu\u1ebf, \u0110\u1ecba ch\u1ec9 c\u00f4ng ty.<\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 2: Trong tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, n\u1ed9p c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT \u0111\u1eb7t in \u2013 H\u1ed3 s\u01a1 l\u00e0m th\u00e0nh 02 b\u1ed9 g\u1ed3m:<\/p>\n

02 b\u1ea3n C\u00f4ng v\u0103n \u0111\u1eb7t in h\u00f3a \u0111\u01a1n
\n01 b\u1ea3n gi\u1ea5y ph\u00e9p kinh doanh photo
\n01 b\u1ea3n photo th\u00f4ng b\u00e1o ch\u1ea5p thu\u1eadn \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u1ee7a C\u01a1 quan Thu\u1ebf<\/p>\n

Sau 05 ng\u00e0y l\u00e0m vi\u1ec7c, C\u01a1 quan Thu\u1ebf s\u1ebd xu\u1ed1ng ki\u1ec3m tra \u0111\u1ecba \u0111i\u1ec3m tr\u1ee5 s\u1edf ch\u00ednh c\u00f4ng ty v\u00e0 ra quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n GTGT. Sau \u0111\u00f3, C\u00e1n b\u1ed9 thu\u1ebf ph\u1ee5 tr\u00e1ch \u0111\u1ecba b\u00e0n n\u01a1i Doanh nghi\u1ec7p \u0111\u1eb7t \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh s\u1ebd li\u00ean h\u1ec7 v\u1edbi Doanh nghi\u1ec7p \u0111\u1ec3 xu\u1ed1ng Doanh nghi\u1ec7p x\u00e1c minh \u0111\u1ecba \u0111i\u1ec3m c\u0169ng nh\u01b0 xem x\u00e9t v\u1ec1 kh\u1ea3 n\u0103ng cho ph\u00e9p Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in hay kh\u00f4ng .Trong kho\u1ea3ng 05 ng\u00e0y l\u00e0m vi\u1ec7c, \u0111\u01a1n v\u1ecb \u0111\u1ebfn C\u01a1 quan Thu\u1ebf nh\u1eadn Th\u00f4ng b\u00e1o ch\u1ea5p thu\u1eadn t\u1ef1 \u0111\u1eb7t in h\u00f3a \u0111\u01a1n v\u00e0 ti\u1ebfn h\u00e0nh li\u00ean h\u1ec7 nh\u00e0 in \u0111\u1ec3 in h\u00f3a \u0111\u01a1n v\u00e0 Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u00edt nh\u1ea5t tr\u01b0\u1edbc 05 ng\u00e0y so v\u1edbi ng\u00e0y s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/p>\n

TR\u00cdCH D\u1eaaN V\u1ec0 QUY \u0110\u1ecaNH CQ THU\u1ebe X\u00c9T DUY\u1ec6T \u0110\u01af\u1ee2C IN\/ MUA H\u00d3A \u0110\u01a0N CHO DOANH NGHI\u1ec6P
\nC\u0103n c\u1ee9 Kho\u1ea3n 2, \u0110i\u1ec1u 11, Ch\u01b0\u01a1ng II, Th\u00f4ng t\u01b0 39\/2014-TT-BTC Ng\u00e0y 31\/3\/2014<\/p>\n

2. Doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng v\u00e0 c\u00f3 m\u1ed9t trong c\u00e1c d\u1ea5u hi\u1ec7u sau:<\/p>\n

a) Kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t sau: nh\u00e0 m\u00e1y; x\u01b0\u1edfng s\u1ea3n xu\u1ea5t; kho h\u00e0ng; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; c\u1eeda h\u00e0ng v\u00e0 c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t kh\u00e1c.<\/p>\n

b) Doanh nghi\u1ec7p kinh doanh trong l\u0129nh v\u1ef1c khai th\u00e1c \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi.<\/p>\n

c) Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch qua ng\u00e2n h\u00e0ng \u0111\u00e1ng ng\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n.<\/p>\n

d) Doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c doanh nghi\u1ec7p kh\u00e1c m\u00e0 ch\u1ee7 c\u00e1c doanh nghi\u1ec7p n\u00e0y c\u00f3 m\u1ed1i quan h\u1ec7 cha m\u1eb9, v\u1ee3 ch\u1ed3ng, anh ch\u1ecb em ru\u1ed9t ho\u1eb7c quan h\u1ec7 li\u00ean k\u1ebft s\u1edf h\u1eefu ch\u00e9o chi\u1ebfm t\u1ef7 tr\u1ecdng tr\u00ean 50% tr\u00ean t\u1ed5ng doanh thu kinh doanh tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a n\u0103m quy\u1ebft to\u00e1n.<\/p>\n

\u0111) Doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh: Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh theo gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh; ngh\u1ec9 kinh doanh qu\u00e1 th\u1eddi h\u1ea1n \u0111\u00e3 th\u00f4ng b\u00e1o t\u1ea1m ngh\u1ec9 kinh doanh v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf ki\u1ec3m tra x\u00e1c nh\u1eadn doanh nghi\u1ec7p c\u00f3 s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng kh\u00f4ng k\u00ea khai thu\u1ebf; kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 kh\u00f4ng khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf ki\u1ec3m tra kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa, t\u1ea1m tr\u00fa c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ch\u1ee7 doanh nghi\u1ec7p.<\/p>\n

e) Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p b\u1ecb kh\u1edfi t\u1ed1 v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf, t\u1ed9i in, ph\u00e1t h\u00e0nh, mua b\u00e1n tr\u00e1i ph\u00e9p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thu n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

g) Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh t\u1eeb 2 l\u1ea7n tr\u1edf l\u00ean trong v\u00f2ng 12 th\u00e1ng m\u00e0 kh\u00f4ng khai b\u00e1o theo quy \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf \u1edf n\u01a1i \u0111\u0103ng k\u00fd m\u1edbi theo quy \u0111\u1ecbnh.<\/p>\n

h) Doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng kh\u00e1c theo ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u1ecbnh k\u1ef3 tr\u01b0\u1edbc ng\u00e0y 5 h\u00e0ng th\u00e1ng, r\u00e0 so\u00e1t, ki\u1ec3m tra th\u1ef1c t\u1ebf, l\u1eadp danh s\u00e1ch doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/p>\n

Ng\u00e0y 15 h\u00e0ng th\u00e1ng, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh k\u00e8m theo Danh s\u00e1ch doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf, c\u00f4ng b\u1ed1 c\u00f4ng khai \u201cDanh s\u00e1ch doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf th\u1ef1c hi\u1ec7n mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh\u201d tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho doanh nghi\u1ec7p bi\u1ebft.<\/p>\n

Sau 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p bi\u1ebft, doanh nghi\u1ec7p ph\u1ea3i d\u1eebng vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in v\u00e0 chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

C\u00c1C M\u1ee8C PH\u1ea0T N\u1ed8P CH\u1eacM T\u1edc KHAI THU\u1ebe:
\nQuy \u0111\u1ecbnh theo \u0110i\u1ec1u 9 \u2013 TT166\/2013, 15\/11\/2013<\/p>\n\n\n\n\n\n\n\n\n\n
S\u1ed0 NG\u00c0Y CH\u1eacM N\u1ed8P<\/strong><\/td>\nS\u1ed0 TI\u1ec0N PH\u1ea0T<\/strong><\/td>\n<\/tr>\n
1. T\u1eeb 1 cho \u0111\u1ebfn 5 ng\u00e0y<\/strong><\/td>\nPh\u1ea1t c\u1ea3nh c\u00e1o (N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9). T\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 nh\u01b0 vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u ti\u00ean.<\/td>\n<\/tr>\n
2. T\u1eeb 01 \u0111\u1ebfn 10 ng\u00e0y<\/strong><\/td>\n\u2013 Ph\u1ea1t ti\u1ec1n trung b\u00ecnh: 700.000\u0111
\n+ N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 t\u1ed1i thi\u1ec3u: 400.000\u0111
\n+ N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng t\u1ed1i thi\u1ec3u: 1.000.000\u0111<\/td>\n<\/tr>\n
3. T\u1eeb ng\u00e0y 10 \u0111\u1ebfn 20 ng\u00e0y<\/strong><\/td>\n\u2013 Ph\u1ea1t ti\u1ec1n trung b\u00ecnh: 1.400.000
\n+ N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: 700.000
\n+ N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: 2.000.000<\/td>\n<\/tr>\n
4. T\u1eeb ng\u00e0y 20 \u0111\u1ebfn 30 ng\u00e0y<\/strong><\/td>\n\u2013 Ph\u1ea1t ti\u1ec1n trung b\u00ecnh: 2.100.000
\n+ N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: 1.200.000
\n+ N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: 3.000.000<\/td>\n<\/tr>\n
5. T\u1eeb ng\u00e0y 30 \u0111\u1ebfn 40 ng\u00e0y<\/strong><\/td>\n\u2013 Ph\u1ea1t ti\u1ec1n trung b\u00ecnh: 2.800.000
\n+ N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: 1.600.000
\n+ N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: 4.000.000<\/td>\n<\/tr>\n
\n6. T\u1eeb ng\u00e0y 40 \u0111\u1ebfn 90 ng\u00e0y:<\/strong>\u2013 N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh 90 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p
\n\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1khai thu\u1ebf,\u0111\u00e3 t\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0o NSNN tr\u01b0\u01a1c th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp c\u00f4ng v\u0103n x\u1eed ph\u1ea1t: Theo kho\u1ea3n 9 \u0111i\u1ec1u 13 th\u00f4ng t\u01b0 166\/2013<\/td>\n		\u2013 Ph\u1ea1t ti\u1ec1n trung b\u00ecnh: 3.500.000
\n+ N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: 2.000.000+ N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: 5.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb T\u01b0 v\u1ea5n Lu\u1eadt doanh nghi\u1ec7p<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Sau khi nh\u1eadn Gi\u1ea5y ph\u00e9p kinh doanh, Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec? Ngay sau khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00ec tr\u00ean H\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u1ee7a C\u1ed5ng th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qu\u1ed1c gia \u0111\u00e3 ghi nh\u1eadn t\u00ecnh tr\u1ea1ng l\u00e0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng v\u00e0 C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/9303"}],"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=9303"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/9303\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=9303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=9303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=9303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}