{"id":5647,"date":"2026-04-14T16:51:29","date_gmt":"2026-04-14T09:51:29","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5647"},"modified":"2026-04-14T16:51:29","modified_gmt":"2026-04-14T09:51:29","slug":"dich-vu-quyet-toan-thue-quan-2","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/dich-vu-quyet-toan-thue-quan-2\/","title":{"rendered":"D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2"},"content":{"rendered":"

D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 l\u00e0 gi\u1ea3i ph\u00e1p h\u00e0ng \u0111\u1ea7u gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u1ea1i khu v\u1ef1c t\u00e0i ch\u00ednh n\u0103ng \u0111\u1ed9ng n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh. Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p t\u1ea1i TP. Th\u1ee7 \u0110\u1ee9c (\u0111\u1eb7c bi\u1ec7t l\u00e0 khu v\u1ef1c Qu\u1eadn 2 c\u0169) t\u0103ng tr\u01b0\u1edfng h\u01a1n 15% m\u1ed7i n\u0103m, d\u1eabn \u0111\u1ebfn nhu c\u1ea7u v\u1ec1 r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch v\u00e0 gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u thu\u1ebf t\u0103ng cao \u0111\u1ed9t bi\u1ebfn trong c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/p>\n

Vi\u1ec7c th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 n\u1ed9p b\u00e1o c\u00e1o m\u00e0 c\u00f2n l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u1ed1i so\u00e1t ch\u1eb7t ch\u1ebd d\u1ef1a tr\u00ean <\/span>\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/span><\/a> \u548c <\/span>80\/2021\/TT-BTC \u901a\u51fd<\/span><\/a>. M\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c ph\u00e2n lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh t\u1eeb 10% \u0111\u1ebfn 20% tr\u00ean s\u1ed1 thu\u1ebf khai thi\u1ebfu, k\u00e8m theo ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y. H\u00e3y c\u00f9ng kh\u00e1m ph\u00e1 chi ti\u1ebft l\u1ed9 tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i doanh nghi\u1ec7p.<\/span><\/p>\n

T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 chuy\u00ean nghi\u1ec7p?<\/b><\/h2>\n
\"T\u1ea1i
T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 chuy\u00ean nghi\u1ec7p<\/figcaption><\/figure>\n

T\u1ea1i khu v\u1ef1c Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c, c\u00e1c chi c\u1ee5c thu\u1ebf \u0111ang th\u1eaft ch\u1eb7t c\u00f4ng t\u00e1c h\u1eadu ki\u1ec3m sau ho\u00e0n thu\u1ebf v\u00e0 thanh tra \u0111\u1ecbnh k\u1ef3. D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 \u0111\u00f3ng vai tr\u00f2 l\u00e0 “l\u00e1 ch\u1eafn” ph\u00e1p l\u00fd, gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc c\u01a1 quan ch\u1ee9c n\u0103ng v\u1ec1 t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

Nhi\u1ec1u k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i c\u00e1c startup ho\u1eb7c doanh nghi\u1ec7p nh\u1ecf th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n ph\u00e1p quy m\u1edbi nh\u01b0 <\/span>\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a> v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p, c\u00e1c chuy\u00ean gia ki\u1ec3m to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u, nh\u1eadn di\u1ec7n r\u1ee7i ro ti\u1ec1m \u1ea9n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf xu\u1ed1ng ki\u1ec3m tra.<\/span><\/p>\n

\u0110\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh<\/b><\/h3>\n

S\u1ef1 thay \u0111\u1ed5i li\u00ean t\u1ee5c c\u1ee7a c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1i nh\u00ecn s\u00e2u s\u1eafc v\u00e0 c\u1eadp nh\u1eadt. D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 gi\u00fap doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c \u01b0u \u0111\u00e3i <\/span>\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09<\/span><\/a> theo c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i khu c\u00f4ng ngh\u1ec7 cao ho\u1eb7c c\u00e1c ch\u00ednh s\u00e1ch gi\u1ea3m <\/span>\u589e\u503c\u7a0e\uff08VAT\uff09<\/span><\/a> theo Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

\u4f18\u5316\u5408\u7406\u7684\u7a0e\u6536\u6210\u672c<\/b><\/h3>\n

T\u1ed1i \u01b0u thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 tr\u1ed1n thu\u1ebf, m\u00e0 l\u00e0 vi\u1ec7c v\u1eadn d\u1ee5ng linh ho\u1ea1t c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. V\u00ed d\u1ee5, vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i hay c\u00e1c chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang \u0111\u1ecbnh m\u1ee9c t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC \u0111\u1ec3 kh\u00f4ng b\u1ecb lo\u1ea1i ra khi quy\u1ebft to\u00e1n.<\/span><\/p>\n

C\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 ph\u1ed5 bi\u1ebfn<\/b><\/h2>\n
\"C\u00e1c
C\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 ph\u1ed5 bi\u1ebfn<\/figcaption><\/figure>\n

Hi\u1ec7n nay, c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n cung c\u1ea5p \u0111a d\u1ea1ng c\u00e1c g\u00f3i gi\u1ea3i ph\u00e1p \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 c\u1ee7a t\u1eebng kh\u00e1ch h\u00e0ng t\u1ea1i \u0111\u1ecba b\u00e0n Qu\u1eadn 2.<\/span><\/p>\n

\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u7ed3\u7b97<\/b><\/h3>\n

\u0110\u00e2y l\u00e0 s\u1eafc thu\u1ebf quan tr\u1ecdng nh\u1ea5t m\u00e0 d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 t\u1eadp trung x\u1eed l\u00fd. Chuy\u00ean gia s\u1ebd r\u00e0 so\u00e1t doanh thu t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (n\u1ebfu c\u00f3) tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n

\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97<\/b><\/h3>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u nh\u00e2n s\u1ef1 n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa t\u1ea1i c\u00e1c khu \u0111\u00f4 th\u1ecb l\u1edbn nh\u01b0 Th\u1ea3o \u0110i\u1ec1n hay Sala, vi\u1ec7c t\u00ednh to\u00e1n thu\u1ebf TNCN r\u1ea5t ph\u1ee9c t\u1ea1p. D\u1ecbch v\u1ee5 s\u1ebd h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thay cho nh\u00e2n vi\u00ean, t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 <\/span>\u7a0e\u52a1\u7ed3\u7b97<\/span><\/a> cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i.<\/span><\/p>\n

R\u00e0 so\u00e1t v\u00e0 ho\u00e0n ch\u1ec9nh s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n tr\u01b0\u1edbc k\u1ef3 ki\u1ec3m tra<\/b><\/h3>\n

Tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c l\u00e0m vi\u1ec7c v\u1edbi \u0111o\u00e0n thanh tra, d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 s\u1ebd th\u1ef1c hi\u1ec7n m\u1ed9t \u0111\u1ee3t “t\u1ed5ng duy\u1ec7t”. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m ki\u1ec3m tra t\u00ednh logic gi\u1eefa c\u00e1c t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng\/qu\u00fd v\u1edbi s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 133 v\u00e0 3331.<\/span><\/p>\n

So s\u00e1nh r\u1ee7i ro gi\u1eefa t\u1ef1 th\u1ef1c hi\u1ec7n v\u00e0 thu\u00ea d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2<\/b><\/h2>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng th\u1ed1ng k\u00ea nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i ch\u00ednh doanh nghi\u1ec7p:<\/span><\/p>\n\n\n\n\n\n\n\n\n
B\u1ea3ng so s\u00e1nh r\u1ee7i ro gi\u1eefa t\u1ef1 th\u1ef1c hi\u1ec7n v\u00e0 thu\u00ea d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2<\/b><\/caption>\n
\u6807\u51c6<\/b><\/td>\n\u4f01\u4e1a\u81ea\u884c\u64cd\u4f5c\u3002<\/b><\/td>\nS\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2<\/b><\/td>\n<\/tr>\n
\u6cd5\u5f8b\u52a8\u6001<\/span><\/td>\nTh\u01b0\u1eddng xuy\u00ean b\u1ecb ch\u1eadm tr\u1ec5<\/span><\/td>\n\u6bcf\u65e5\u5b9e\u65f6\u66f4\u65b0<\/span><\/td>\n<\/tr>\n
\u6587\u4ef6<\/span><\/td>\nD\u1ec5 th\u1ea5t l\u1ea1c, thi\u1ebfu t\u00ednh logic<\/span><\/td>\n\u0110\u01b0\u1ee3c s\u1eafp x\u1ebfp khoa h\u1ecdc, ch\u1eb7t ch\u1ebd<\/span><\/td>\n<\/tr>\n
\u7a0e\u52a1\u89e3\u91ca<\/span><\/td>\nThi\u1ebfu kinh nghi\u1ec7m \u0111\u1ed1i \u0111\u00e1p<\/span><\/td>\nChuy\u00ean gia am hi\u1ec3u quy tr\u00ecnh l\u00e0m vi\u1ec7c<\/span><\/td>\n<\/tr>\n
\u9762\u4e34\u5904\u7f5a\u98ce\u9669<\/span><\/td>\nCao (do l\u1ed7i nghi\u1ec7p v\u1ee5)<\/span><\/td>\nTh\u1ea5p (c\u00f3 cam k\u1ebft b\u1ea3o m\u1eadt v\u00e0 tr\u00e1ch nhi\u1ec7m)<\/span><\/td>\n<\/tr>\n
\u4eba\u5458\u6210\u672c<\/span><\/td>\nL\u01b0\u01a1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng cao<\/span><\/td>\nPh\u00ed d\u1ecbch v\u1ee5 h\u1ee3p l\u00fd theo kh\u1ed1i l\u01b0\u1ee3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 chi ti\u1ebft<\/b><\/h2>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 th\u00f4ng tin chi ti\u1ebft v\u1ec1 chi ph\u00ed tri\u1ec3n khai d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 cho c\u1ea3 Thu\u1ebf TNDN v\u00e0 Thu\u1ebf TNCN, gi\u00fap qu\u00fd kh\u00e1ch d\u1ec5 d\u00e0ng \u01b0\u1edbc t\u00ednh ng\u00e2n s\u00e1ch.<\/span><\/p>\n

B\u1ea3ng gi\u00e1 quy\u1ebft to\u00e1n Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b><\/h3>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00ed <\/span>quy\u1ebft to\u00e1n Thu\u1ebf TNDN<\/span><\/a> d\u1ef1a tr\u00ean quy m\u00f4 v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1 l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 doanh nghi\u1ec7p t\u1ed1i \u01b0u ng\u00e2n s\u00e1ch. Ch\u00fang t\u00f4i cung c\u1ea5p c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 linh ho\u1ea1t, gi\u00fap \u0111\u01a1n v\u1ecb ki\u1ec3m so\u00e1t t\u1ed1t ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o – \u0111\u1ea7u ra, \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1edbp \u0111\u00fang gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 t\u1edd khai. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 tham kh\u1ea3o chi ti\u1ebft cho t\u1eebng nh\u00f3m kh\u00e1ch h\u00e0ng t\u1ea1i khu v\u1ef1c Qu\u1eadn 2:<\/span><\/p>\n\n\n\n\n\n\n\n
B\u1ea3ng gi\u00e1 quy\u1ebft to\u00e1n Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b><\/caption>\n
\u5ba2\u6237\u7fa4<\/b><\/td>\nQuy m\u00f4 h\u00f3a \u0111\u01a1n<\/b><\/td>\nDoanh thu n\u0103m (Tham kh\u1ea3o)<\/b><\/td>\nPh\u00ed tr\u1ecdn g\u00f3i (VN\u0110\/N\u0103m)<\/b><\/td>\n<\/tr>\n
Doanh nghi\u1ec7p m\u1edbi<\/span><\/td>\n< 10 h\u00f3a \u0111\u01a1n\/th\u00e1ng<\/span><\/td>\nD\u01b0\u1edbi 2 t\u1ef7 VN\u0110<\/span><\/td>\n3.000.000 – 5.000.000<\/span><\/td>\n<\/tr>\n
\u5c0f\u578b\u4f01\u4e1a<\/span><\/td>\n10 – 30 h\u00f3a \u0111\u01a1n\/th\u00e1ng<\/span><\/td>\n2 t\u1ef7 – 10 t\u1ef7 VN\u0110<\/span><\/td>\n7.000.000 – 12.000.000<\/span><\/td>\n<\/tr>\n
\u4e2d\u578b\u4f01\u4e1a<\/span><\/td>\n30 – 100 h\u00f3a \u0111\u01a1n\/th\u00e1ng<\/span><\/td>\n10 t\u1ef7 – 50 t\u1ef7 VN\u0110<\/span><\/td>\n15.000.000 – 25.000.000<\/span><\/td>\n<\/tr>\n
\u5927\u578b\u4f01\u4e1a<\/span><\/td>\nTr\u00ean 100 h\u00f3a \u0111\u01a1n\/th\u00e1ng<\/span><\/td>\nTr\u00ean 50 t\u1ef7 VN\u0110<\/span><\/td>\nT\u1eeb 30.000.000 (Kh\u1ea3o s\u00e1t)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n

\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a <\/b>B\u1ea3ng gi\u00e1 quy\u1ebft to\u00e1n to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/a><\/em><\/p>\n<\/blockquote>\n

B\u1ea3ng gi\u00e1 quy\u1ebft to\u00e1n Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/b><\/h3>\n

\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u670d\u52a1<\/span><\/a> th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u1ec3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thay cho nh\u00e2n vi\u00ean ho\u1eb7c cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u ngu\u1ed3n.<\/span><\/p>\n\n\n\n\n\n\n\n
B\u1ea3ng gi\u00e1 quy\u1ebft to\u00e1n Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/b><\/caption>\n
\u5b9a\u5c45\u70b9<\/b><\/td>\nS\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1<\/b><\/td>\n\u0110\u1eb7c \u0111i\u1ec3m lao \u0111\u1ed9ng<\/b><\/td>\nPh\u00ed d\u1ecbch v\u1ee5 (VN\u0110\/Ng\u01b0\u1eddi)<\/b><\/td>\n<\/tr>\n
\u1ee6y quy\u1ec1n qua c\u00f4ng ty<\/span><\/td>\n< 20 ng\u01b0\u1eddi<\/span><\/td>\nNh\u00e2n s\u1ef1 Vi\u1ec7t Nam<\/span><\/td>\n300.000 – 500.000<\/span><\/td>\n<\/tr>\n
Nh\u00e2n s\u1ef1 n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\nC\u00e1 nh\u00e2n \u0111\u01a1n l\u1ebb<\/span><\/td>\nChuy\u00ean gia\/Lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n3.000.000 – 7.000.000<\/span><\/td>\n<\/tr>\n
\u4e2a\u4eba\u81ea\u6211\u8bc4\u4f30<\/span><\/td>\nC\u00e1 nh\u00e2n \u0111\u01a1n l\u1ebb<\/span><\/td>\nThu nh\u1eadp nhi\u1ec1u n\u01a1i\/Ho\u00e0n thu\u1ebf<\/span><\/td>\n1.500.000 – 3.000.000<\/span><\/td>\n<\/tr>\n
G\u00f3i s\u1ed1 l\u01b0\u1ee3ng l\u1edbn<\/span><\/td>\nTr\u00ean 50 ng\u01b0\u1eddi<\/span><\/td>\nC\u00f4ng nh\u00e2n vi\u00ean quy m\u00f4 l\u1edbn<\/span><\/td>\nChi\u1ebft kh\u1ea5u 20 – 30%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n

\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a<\/b> B\u1ea3ng gi\u00e1 quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/b><\/a><\/em><\/p>\n<\/blockquote>\n

L\u01b0u \u00fd: B\u1ea3ng gi\u00e1 \u0111\u00e3 bao g\u1ed3m r\u00e0 so\u00e1t h\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh, t\u00ednh to\u00e1n thu\u1ebf ch\u00ednh x\u00e1c v\u00e0 ho\u00e0n thi\u1ec7n t\u1edd khai g\u1eedi c\u01a1 quan thu\u1ebf Qu\u1eadn 2.<\/span><\/i><\/p>\n

\u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7 <\/span><\/a><\/div><\/span><\/p>\n

Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 t\u1ea1i MAN<\/b><\/h2>\n
\"Quy
Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 t\u1ea1i MAN<\/figcaption><\/figure>\n

\u0110\u1ec3 mang l\u1ea1i hi\u1ec7u qu\u1ea3 cao nh\u1ea5t, ch\u00fang t\u00f4i \u00e1p d\u1ee5ng quy tr\u00ecnh 6 b\u01b0\u1edbc chu\u1ea9n ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf, \u0111\u1ea3m b\u1ea3o m\u1ecdi s\u1ed1 li\u1ec7u \u0111\u1ec1u c\u00f3 b\u1eb1ng ch\u1ee9ng x\u00e1c th\u1ef1c.<\/span><\/p>\n

B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t th\u1ef1c tr\u1ea1ng v\u00e0 thu th\u1eadp d\u1eef li\u1ec7u<\/b><\/h3>\n

Chuy\u00ean vi\u00ean d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 s\u1ebd tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c \u0111\u1ec3 ti\u1ebfp nh\u1eadn h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 c\u00e1c th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n

B\u01b0\u1edbc 2: Ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o – \u0111\u1ea7u ra<\/b><\/h3>\n

Ch\u00fang t\u00f4i s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb doanh nghi\u1ec7p b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh ho\u1eb7c h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p theo danh s\u00e1ch c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\u6b65\u9aa4\u4e09\uff1a\u7ea0\u6b63\u4f1a\u8ba1\u9519\u8bef<\/b><\/h3>\n

C\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n sai t\u00e0i kho\u1ea3n ho\u1eb7c sai k\u1ef3 k\u1ebf to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng qua c\u00e1c b\u00fat to\u00e1n truy thu ho\u1eb7c ho\u00e0n nh\u1eadp, \u0111\u1ea3m b\u1ea3o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u1edbp \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/span><\/p>\n

X\u1eed l\u00fd h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/h4>\n

Ki\u1ec3m tra bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, b\u1ea3ng tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC. \u0110\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110\u1ed1i so\u00e1t c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p<\/b><\/h4>\n

Vi\u1ec7c g\u1eedi th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 l\u00e0 b\u01b0\u1edbc kh\u00f4ng th\u1ec3 thi\u1ebfu trong d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh hi\u1ec7n h\u1eefu c\u1ee7a c\u00e1c giao d\u1ecbch l\u1edbn, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u1ea3o.<\/span><\/p>\n

B\u01b0\u1edbc 4: Thi\u1ebft l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/h3>\n

D\u1ecbch v\u1ee5 s\u1ebd l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (M\u1eabu 03\/TNDN), TNCN (M\u1eabu 05\/QTT-TNCN) v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c mi\u1ec5n gi\u1ea3m thu\u1ebf \u0111i k\u00e8m.<\/span><\/p>\n

B\u01b0\u1edbc 5: \u0110\u1ea1i di\u1ec7n doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf<\/b><\/h3>\n

\u0110\u00e2y l\u00e0 gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i c\u1ee7a d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2. Chuy\u00ean gia s\u1ebd \u0111\u1ee9ng ra b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u, gi\u1ea3i th\u00edch c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c kho\u1ea3n truy thu kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n

B\u01b0\u1edbc 6: B\u00e0n giao v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1<\/b><\/h3>\n

Sau khi k\u1ebft th\u00fac ki\u1ec3m tra, to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00f3ng t\u1eadp, s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean v\u00e0 b\u00e0n giao l\u1ea1i cho doanh nghi\u1ec7p k\u00e8m theo c\u00e1c khuy\u1ebfn ngh\u1ecb cho t\u01b0\u01a1ng lai.<\/span><\/p>\n

Nh\u1eefng l\u01b0u \u00fd ph\u00e1p l\u00fd quan tr\u1ecdng khi quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Qu\u1eadn 2<\/b><\/h2>\n

Theo \u0110i\u1ec1u 142 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, doanh nghi\u1ec7p c\u00f3 quy\u1ec1n t\u1ef1 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf khi ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 lu\u00f4n khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n vi\u1ec7c n\u00e0y \u0111\u1ec3 gi\u1ea3m nh\u1eb9 m\u1ee9c ph\u1ea1t.<\/span><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m<\/b><\/h3>\n

Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c ch\u1eadm n\u1ed9p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 2 tri\u1ec7u \u0111\u1ebfn 25 tri\u1ec7u \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/p>\n

C\u00e1c h\u00e0nh vi b\u1ecb coi l\u00e0 tr\u1ed1n thu\u1ebf<\/b><\/h3>\n

C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa “sai s\u00f3t nghi\u1ec7p v\u1ee5” v\u00e0 “tr\u1ed1n thu\u1ebf”. C\u00e1c h\u00e0nh vi nh\u01b0 kh\u00f4ng ghi ch\u00e9p v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu nh\u1eadp, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1 theo \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1.<\/span><\/p>\n

C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi\u1ebfn doanh nghi\u1ec7p t\u1ea1i Qu\u1eadn 2 b\u1ecb truy thu thu\u1ebf<\/b><\/h2>\n

Th\u00f4ng qua kinh nghi\u1ec7m tri\u1ec3n khai d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf Qu\u1eadn 2 cho h\u00e0ng tr\u0103m \u0111\u01a1n v\u1ecb, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y m\u1ed9t s\u1ed1 l\u1ed7i ph\u1ed5 bi\u1ebfn sau:<\/span><\/p>\n