{"id":5099,"date":"2024-08-26T15:01:15","date_gmt":"2024-08-26T15:01:15","guid":{"rendered":"https:\/\/dichvuketoan.net.vn\/?p=5099"},"modified":"2024-08-26T15:01:15","modified_gmt":"2024-08-26T15:01:15","slug":"huong-dan-che-do-ke-toan-cho-ho-kinh-doanh-ca-the-moi-nhat","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/huong-dan-che-do-ke-toan-cho-ho-kinh-doanh-ca-the-moi-nhat\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh c\u00e1 th\u1ec3 m\u1edbi nh\u1ea5t"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n v\u00e0 c\u1ea1nh tranh,\u00a0k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/strong> tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a h\u1ed9 kinh doanh c\u00e1 th\u1ec3. M\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap b\u1ea1n l\u00e0m \u0111i\u1ec1u \u0111\u00f3 ch\u00ednh l\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. \u0110\u1ec3 gi\u00fap b\u1ea1n n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh cho h\u1ed9 kinh doanh c\u00e1 th\u1ec3. H\u00e3y c\u00f9ng VMA B\u1eafc Giang kh\u00e1m ph\u00e1 nh\u1eefng c\u1eadp nh\u1eadt quan tr\u1ecdng v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u1ee5 th\u1ec3 \u0111\u1ec3 b\u1ea1n c\u00f3 th\u1ec3 t\u1ef1 tin h\u01a1n trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p c\u1ee7a m\u00ecnh.<\/span><\/p>\n

\n

1. Nh\u1eefng c\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/span><\/strong><\/h2>\n

\"\"<\/p>\n

Theo quy \u0111\u1ecbnh m\u1edbi, t\u1eeb ng\u00e0y 01\/01\/2022, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u1ea7n th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC. Tuy nhi\u00ean, nhi\u1ec1u h\u1ed9 kinh doanh v\u1eabn \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh xem m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hay kh\u00f4ng, c\u0169ng nh\u01b0 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o cho \u0111\u00fang. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n l\u00e0m r\u00f5 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ec3 b\u1ea1n c\u00f3 th\u1ec3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh n\u00e0o ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n?<\/span><\/strong><\/h2>\n

\"\"<\/p>\n

Theo \u0110i\u1ec1u 2 c\u1ee7a Th\u00f4ng t\u01b0 88\/2021\/TT-BTC, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/strong><\/span><\/p>\n

    \n
  • Nh\u1eefng h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c nh\u00f3m quy m\u00f4 l\u1edbn ho\u1eb7c \u0111\u1ea1t ti\u00eau ch\u00ed c\u1ee7a doanh nghi\u1ec7p si\u00eau nh\u1ecf, v\u1edbi doanh thu v\u00e0 lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh, ph\u1ea3i n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/li>\n
  • C\u00e1c h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 quy m\u00f4 nh\u1ecf h\u01a1n, kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, nh\u01b0ng v\u1eabn c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC.<\/span><\/li>\n
  • \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 quy m\u00f4 nh\u1ecf, n\u1ebfu l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c theo t\u1eebng l\u1ea7n ph\u00e1t sinh, th\u00ec kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n

    3. T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n cho c\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh<\/span><\/strong><\/h2>\n

    \"\"<\/p>\n

    D\u1ef1a theo \u0110i\u1ec1u 3 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 88\/2021\/TT-BTC, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c n\u00eau r\u00f5 nh\u01b0 sau:<\/span><\/p>\n

      \n
    • Ch\u1ee7 h\u1ed9 kinh doanh ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh c\u00f3 quy\u1ec1n t\u1ef1 quy\u1ebft \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n. Ng\u01b0\u1eddi \u0111\u1ea3m nhi\u1ec7m c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1ec1 k\u1ebf to\u00e1n v\u00e0 c\u00f3 th\u1ec3 l\u00e0 ng\u01b0\u1eddi th\u00e2n (nh\u01b0 b\u1ed1 m\u1eb9, v\u1ee3 ch\u1ed3ng, con c\u00e1i ho\u1eb7c anh ch\u1ecb em) ho\u1eb7c nh\u00e2n vi\u00ean thu\u00ea ngo\u00e0i, nh\u01b0 qu\u1ea3n l\u00fd kinh doanh, th\u1ee7 kho, th\u1ee7 qu\u1ef9, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch mua b\u00e1n t\u00e0i s\u1ea3n, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh.<\/span><\/li>\n
    • H\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 ch\u1ecdn th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 88\/2021\/TT-BTC ho\u1eb7c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p si\u00eau nh\u1ecf, t\u00f9y thu\u1ed9c v\u00e0o nhu c\u1ea7u v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh.<\/span><\/li>\n
    • \u0110\u1ec3 b\u1ea3o qu\u1ea3n v\u00e0 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, c\u00e1c h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 41 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 t\u1eeb \u0110i\u1ec1u 9 \u0111\u1ebfn \u0110i\u1ec1u 17 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 174\/2016\/N\u0110-CP. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n

      4. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho c\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/span><\/strong><\/h2>\n

      \"\"<\/p>\n

      4.1 \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/em><\/h3>\n

      Theo \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 88\/2021\/TT-BTC, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

        \n
      • N\u1ed9i dung, quy tr\u00ecnh l\u1eadp, l\u01b0u tr\u1eef v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n theo \u0110i\u1ec1u 16, \u0110i\u1ec1u 18 v\u00e0 \u0110i\u1ec1u 19 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn chi ti\u1ebft trong Ph\u1ee5 l\u1ee5c 1, bao g\u1ed3m c\u00e1c bi\u1ec3u m\u1eabu v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
      • C\u00e1 nh\u00e2n kinh doanh v\u00e0 h\u1ed9 kinh doanh c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 v\u00e0 \u0110i\u1ec1u 18 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed, nh\u1eb1m ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a m\u00ecnh.<\/span><\/li>\n
      • N\u1ed9i dung, h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n, c\u00f9ng v\u1edbi quy tr\u00ecnh l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (bao g\u1ed3m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n

        4.2 \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n<\/span><\/em><\/h3>\n

        Theo \u0110i\u1ec1u 5 c\u1ee7a Th\u00f4ng t\u01b0 88\/2021\/TT-BTC, c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn s\u1ed5 k\u1ebf to\u00e1n cho c\u00e1 nh\u00e2n kinh doanh v\u00e0 h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

          \n
        • N\u1ed9i dung, quy tr\u00ecnh m\u1edf, ghi, kh\u00f3a s\u1ed5 v\u00e0 l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n theo \u0110i\u1ec1u 24, \u0110i\u1ec1u 25 v\u00e0 \u0110i\u1ec1u 26 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng theo h\u01b0\u1edbng d\u1eabn trong Ph\u1ee5 l\u1ee5c 2, bao g\u1ed3m c\u00e1c bi\u1ec3u m\u1eabu v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 k\u1ebf to\u00e1n k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
        • C\u00e1 nh\u00e2n kinh doanh v\u00e0 h\u1ed9 kinh doanh c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn s\u1ed5 k\u1ebf to\u00e1n tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh.<\/span><\/li>\n
        • \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, c\u00e1 nh\u00e2n kinh doanh v\u00e0 h\u1ed9 kinh doanh c\u1ea7n \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 27 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n trong vi\u1ec7c s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n, sao cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 y\u00eau c\u1ea7u c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<\/ul>\n

          <\/span>4.3 V\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf<\/em><\/span><\/h3>\n

          Theo \u0110i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 88\/2021\/TT-BTC:<\/span><\/p>\n

          Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf cho t\u1eebng l\u0129nh v\u1ef1c v\u00e0 ng\u00e0nh ngh\u1ec1 c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh ph\u1ea3i tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. C\u1ee5 th\u1ec3, \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh c\u1ea7n c\u0103n c\u1ee9 v\u00e0o h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 40\/2021\/TT-BTC.<\/span><\/p>\n

          5. X\u00e1c \u0111\u1ecbnh k\u1ef3 n\u1ed9p b\u00e1o c\u00e1o c\u1ee7a h\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/span><\/strong><\/h2>\n

          \"\"<\/p>\n

          Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 c\u1ee7a Th\u00f4ng t\u01b0 40\/2021\/TT-BTC, c\u00e1 nh\u00e2n kinh doanh v\u00e0 h\u1ed9 kinh doanh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf c\u00f3 quy\u1ec1n ch\u1ecdn k\u00ea khai thu\u1ebf theo th\u00e1ng ho\u1eb7c theo qu\u00fd.<\/span><\/p>\n

          Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh k\u1ef3 n\u1ed9p b\u00e1o c\u00e1o cho h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai d\u1ef1a tr\u00ean \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP nh\u01b0 sau:<\/strong><\/span><\/p>\n

            \n
          • K\u00ea khai theo th\u00e1ng n\u1ebfu t\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u01b0\u1ee3t qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n
          • K\u00ea khai theo qu\u00fd n\u1ebfu t\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc l\u00e0 50 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c th\u1ea5p h\u01a1n.<\/span><\/li>\n<\/ul>\n

            Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/strong><\/span><\/p>\n

              \n
            • K\u00ea khai theo th\u00e1ng: B\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. V\u00ed d\u1ee5, b\u00e1o c\u00e1o cho th\u00e1ng 9\/2022 ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p kh\u00f4ng mu\u1ed9n h\u01a1n ng\u00e0y 20\/10\/2022.<\/span><\/li>\n
            • K\u00ea khai theo qu\u00fd: B\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo ngay sau qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. V\u00ed d\u1ee5, b\u00e1o c\u00e1o cho qu\u00fd III\/2022 (bao g\u1ed3m th\u00e1ng 6, 7, 8) ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p kh\u00f4ng mu\u1ed9n h\u01a1n ng\u00e0y 30\/10\/2022 (ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd IV).<\/span><\/li>\n<\/ul>\n

              Do \u0111\u00f3, c\u00e1c h\u1ed9 kinh doanh m\u1edbi th\u00e0nh l\u1eadp ch\u1ecdn n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn k\u00ea khai theo qu\u00fd m\u00e0 kh\u00f4ng c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m nh\u01b0 c\u00e1c c\u00f4ng ty hay doanh nghi\u1ec7p.<\/span><\/p>\n

              Tr\u00ean \u0111\u00e2y, MVA B\u1eafc Giang \u0111\u00e3 cung c\u1ea5p nh\u1eefng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh c\u00e1 th\u1ec3. N\u1ebfu b\u1ea1n c\u1ea7n th\u00eam th\u00f4ng tin ho\u1eb7c c\u00f3 b\u1ea5t k\u1ef3 c\u00e2u h\u1ecfi n\u00e0o, vui l\u00f2ng \u0111\u1ec3 l\u1ea1i c\u00e2u h\u1ecfi trong ph\u1ea7n b\u00ecnh lu\u1eadn d\u01b0\u1edbi b\u00e0i vi\u1ebft ho\u1eb7c li\u00ean h\u1ec7 v\u1edbi MVA \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 nhanh ch\u00f3ng v\u00e0 t\u1eadn t\u00ecnh.<\/span><\/p>\n

              B\u1ea1n ch\u1ec9 c\u1ea7n g\u1ecdi v\u00e0 s\u1ed1 hotline:\u00a00928.81.2288<\/strong>\u00a0ho\u1eb7c\u00a00966.670.699<\/strong><\/span><\/p>\n

              ================================<\/span><\/p>\n

              D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n MVA B\u1eafc Giang<\/strong><\/span><\/p>\n

              \"\ud83c\udfe4\"<\/span>\u0110\u1ecba ch\u1ec9: S\u1ed1 02, \u0110\u01b0\u1eddng Nh\u1eadt \u0110\u1ee9c, TP. B\u1eafc Giang.<\/span><\/div>\n
              \"\ud83d\udcf2\"<\/span>\u0110i\u1ec7n tho\u1ea1i: 0928.81.2288 ho\u1eb7c 0966.670.699<\/span><\/div>\n
              \"\ud83d\udce7\"<\/span>Email: mva.bacgiang@gmail.com<\/span><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

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