{"id":9334,"date":"2018-07-13T14:20:03","date_gmt":"2018-07-13T07:20:03","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=9334"},"modified":"2020-03-13T08:50:57","modified_gmt":"2020-03-13T01:50:57","slug":"thue-phai-nop-sau-khi-thanh-lap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thue-phai-nop-sau-khi-thanh-lap-doanh-nghiep\/","title":{"rendered":"Thu\u1ebf ph\u1ea3i n\u1ed9p sau khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"\n

Nh\u1eefng lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p sau khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/p>\n

Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m 2018 \u0111\u01b0\u1ee3c cho l\u00e0 c\u00f3 nhi\u1ec1u l\u1ee3i th\u1ebf. Trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed cho Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

B\u00ean c\u1ea1nh m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p n\u00e0o c\u0169ng ph\u1ea3i n\u1ed9p c\u00f2n c\u00f3 m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf kh\u00e1c ch\u1ec9 nh\u1eefng doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1eb7c th\u00f9 m\u1edbi ph\u1ea3i n\u1ed9p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 tr\u1ea3 l\u1eddi v\u1ec1 nh\u1eefng lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p sau khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p?<\/p>\n

1. L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><\/p>\n

Theo \u0110i\u1ec1u 4\u00a0Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP, m\u1ee9c n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a doanh nghi\u1ec7p s\u1ebd c\u0103n c\u1ee9 v\u00e0o m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n\n\n\n\n
Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/td>\nL\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 02 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng<\/td>\nL\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 03 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tuy nhi\u00ean, t\u1eeb n\u0103m 2018, theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf 2017, h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i th\u00e0nh doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf s\u1ebd \u0111\u01b0\u1ee3c\u00a0mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong 03 n\u0103m \u0111\u1ea7u<\/em>.<\/p>\n

2. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/p>\n

Theo\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008, c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n\n\n\n
Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0 \u00a0=<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 Thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0 \u00a0 \u00a0 x<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o doanh thu c\u1ee7a doanh nghi\u1ec7p trong n\u0103m.<\/p>\n\n\n\n\n\n
Doanh thu \u0111\u1ebfn 20 t\u1ef7 \u0111\u1ed3ng<\/td>\nThu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 20%<\/td>\n<\/tr>\n
Doanh thu t\u1eeb tr\u00ean 20 t\u1ef7 \u0111\u1ed3ng<\/td>\nThu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 22%;<\/td>\n<\/tr>\n
Ri\u00eang doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed t\u1ea1i Vi\u1ec7t Nam<\/td>\nThu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb 32% \u2013 50%.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ri\u00eang v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, t\u1eeb n\u0103m 2018, s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00f3 th\u1eddi h\u1ea1n m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ea5p h\u01a1n m\u1ee9c thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng n\u00eau tr\u00ean (theo Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf 2017).<\/p>\n

3.\u00a0 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/p>\n

Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2008\u00a0quy \u0111\u1ecbnh: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. Ri\u00eang doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng s\u1ebd n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra \u2013 Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp: S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = GTGT c\u1ee7a h\u00e0ng h\u00f3a x Thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00f3.<\/p>\n

Trong \u0111\u00f3, thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p dao \u0111\u1ed9ng \u1edf c\u00e1c m\u1ee9c 0% \u2013 5% \u2013 10% (t\u00f9y t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kinh doanh c\u1ee7a doanh nghi\u1ec7p).<\/p>\n

4. Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/strong><\/p>\n

Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i ch\u1ecbu c\u00e1c lo\u1ea1i thu\u1ebf n\u00e0y.<\/p>\n

Theo\u00a0Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016, hai lo\u1ea1i thu\u1ebf n\u00e0y \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 %; ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tuy\u1ec7t \u0111\u1ed1i, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf h\u1ed7n h\u1ee3p.<\/p>\n

\u2013 V\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 %: S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 % c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf.<\/p>\n

Trong \u0111\u00f3, thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf, quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1,\u00a0Th\u00f4ng t\u01b0 182\/2015\/TT-BTC.<\/p>\n

\u2013 V\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tuy\u1ec7t \u0111\u1ed1i, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf h\u1ed7n h\u1ee3p: S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o l\u01b0\u1ee3ng h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i quy \u0111\u1ecbnh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf.<\/p>\n

5. Thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/p>\n

Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean theo \u0110i\u1ec1u 2\u00a0Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean n\u0103m 2009\u00a0(nh\u01b0 khai th\u00e1c kho\u00e1ng s\u1ea3n kim lo\u1ea1i, kh\u00f4ng kim lo\u1ea1i, d\u1ea7u th\u00f4\u2026) ph\u1ea3i n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean.<\/p>\n\n\n\n
S\u1ed1 ti\u1ec1n thu\u1ebf t\u00e0i nguy\u00ean\u00a0 \u00a0=<\/td>\nS\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf<\/td>\n\u00a0 \u00a0x<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 Gi\u00e1 t\u00ednh thu\u1ebf x thu\u1ebf su\u1ea5t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

6. Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/strong><\/p>\n

Doanh nghi\u1ec7p kinh doanh c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i \u0111\u00f3ng lo\u1ea1i thu\u1ebf n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 2008\u00a0nh\u01b0: Thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia, xe \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7\u2026<\/p>\n\n\n\n
S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p =<\/td>\nGi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 x<\/td>\nThu\u1ebf su\u1ea5t thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

theo LuatVietnam<\/em><\/p>\n

\u00bb \u0110\u0103ng k\u00fd nh\u00e3n hi\u1ec7u t\u1ea1i Vi\u1ec7t Nam<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Nh\u1eefng lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p sau khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m 2018 \u0111\u01b0\u1ee3c cho l\u00e0 c\u00f3 nhi\u1ec1u l\u1ee3i th\u1ebf. Trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed cho Nh\u00e0 n\u01b0\u1edbc. B\u00ean c\u1ea1nh m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf […]<\/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\/9334"}],"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=9334"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/9334\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=9334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=9334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=9334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}