{"id":34969,"date":"2022-11-26T09:36:01","date_gmt":"2022-11-26T02:36:01","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=34969"},"modified":"2024-12-20T16:12:46","modified_gmt":"2024-12-20T09:12:46","slug":"3-322-giam-thu-tuc-tang-thuan-loi-khi-dong-thue-thu-nhap","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-324-giam-thu-tuc-tang-thuan-loi-khi-dong-thue-thu-nhap\/","title":{"rendered":"3.324. Gi\u1ea3m th\u1ee7 t\u1ee5c, t\u0103ng thu\u1eadn l\u1ee3i khi \u0111\u00f3ng thu\u1ebf thu nh\u1eadp"},"content":{"rendered":"

Gi\u1ea3m th\u1ee7 t\u1ee5c, t\u0103ng thu\u1eadn l\u1ee3i khi \u0111\u00f3ng thu\u1ebf thu nh\u1eadp<\/span><\/h4>\n
(\u0110BND) – <\/strong>Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi nhi\u1ec1u thu\u1eadn l\u1ee3i h\u01a1n cho ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p trong vi\u1ec7c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp.\u00a0<\/strong><\/h5>\n
B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><\/h5>\n

M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2022\/N\u0110-CP\u00a0\u0111\u00f3 l\u00e0 b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 k\u1ebft th\u00fac th\u1eddi h\u1ea1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p thu\u1ebf; th\u1eddi h\u1ea1n c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1; th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf. Trong \u0111\u00f3, n\u1ebfu th\u1eddi h\u1ea1n tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh, th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 sau ng\u00e0y ngh\u1ec9 \u0111\u00f3. V\u00ed d\u1ee5, th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a03 qu\u00fd r\u01a1i v\u00e0o ng\u00e0y ch\u1ee7 nh\u1eadt 30.10, th\u00ec s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh sang ng\u00e0y th\u1ee9 2 l\u00e0 31.10.<\/p>\n

\"Gi\u1ea3m

Doanh nghi\u1ec7p thu\u1eadn l\u1ee3i h\u01a1n trong n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p><\/div>\n

C\u00f9ng v\u1edbi \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung quy \u0111\u1ecbnh ng\u01b0\u1eddi khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp theo th\u00e1ng, qu\u00fd m\u00e0 trong th\u00e1ng, qu\u00fd \u0111\u00f3 kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp, th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m th\u1ee7 t\u1ee5c cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi chi tr\u1ea3 thu nh\u1eadp.<\/p>\n

Th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p\u00a0<\/strong><\/h5>\n

C\u00f9ng v\u1edbi \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a091\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i nhi\u1ec1u quy \u0111\u1ecbnh nh\u1eb1m\u00a0t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p\u00a0c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c th\u00fac \u0111\u1ea9y ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh cu\u1ed1i n\u0103m.<\/p>\n

C\u1ee5 th\u1ec3, v\u1ec1 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p,\u00a0theo quy \u0111\u1ecbnh c\u0169,\u00a0\u0111\u1ebfn ng\u00e0y 30.10 doanh nghi\u1ec7p \u0111\u00e3 ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 3 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 75% theo quy\u1ebft to\u00e1n n\u0103m. N\u1ebfu n\u1ed9p thi\u1ebfu s\u1ebd ph\u1ea3i t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p. Tuy nhi\u00ean Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a091\/2022\/N\u0110-CP\u00a0cho ph\u00e9p doanh nghi\u1ec7p \u0111\u1ebfn 30.1 n\u0103m sau m\u1edbi ph\u1ea3i t\u1ea1m n\u1ed9p 80% ti\u1ec1n thu\u1ebf c\u1ee7a 4 qu\u00fd.<\/p>\n

Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf\u00a0TP. H\u00e0 N\u1ed9i\u00a0Nguy\u1ec5n H\u1eefu\u00a0H\u00f9ng cho bi\u1ebft, nh\u01b0 v\u1eady c\u00f3 ngh\u0129a, \u0111\u1ebfn ng\u00e0y 31.10.2022 doanh nghi\u1ec7p n\u00e0o ch\u01b0a t\u1ea1m n\u1ed9p \u0111\u1ee7 75% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a03 qu\u00fd \u0111\u1ea7u n\u0103m theo quy \u0111\u1ecbnh\u00a0t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP\u00a0th\u00ec c\u0169ng kh\u00f4ng c\u1ea7n ph\u1ea3i v\u1ed9i \u0111i n\u1ed9p th\u00eam ti\u1ec1n thu\u1ebf b\u1ed5 sung, m\u00e0 doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 t\u1ea1m n\u1ed9p 4 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m. Quy \u0111\u1ecbnh n\u00e0y th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho c\u00e1c doanh nghi\u1ec7p, gi\u00fap c\u00e1c doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng c\u00e2n \u0111\u1ed1i \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n trong 2 th\u00e1ng cu\u1ed1i n\u0103m. \u0110\u1ed3ng th\u1eddi,\u00a0t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p\u00a0k\u00ea khai, n\u1ed9p thu\u1ebf m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, b\u1edfi 31.12 l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c s\u1ed1 li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u1ea3 n\u0103m.<\/p>\n

Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/span><\/a> ANVI<\/span><\/a><\/strong> – Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>\u00a0\u0111\u00e1nh gi\u00e1 Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP l\u00e0 \u0111\u1ed9ng th\u00e1i h\u1ee3p l\u00fd \u0111\u1ec3 doanh nghi\u1ec7p kh\u00f4ng lo l\u1eafng qu\u00e1 v\u00ec d\u00f2ng ti\u1ec1n, n\u1ed9p thi\u1ebfu th\u00ec ph\u1ea1t, n\u1ed9p th\u1eeba th\u00ec l\u00e0 b\u1ea5t l\u1ee3i.\u00a0<\/em><\/p>\n

\u0110\u1ea1i di\u1ec7n C\u00f4ng ty c\u1ed5 ph\u1ea7n T\u1eadp \u0111o\u00e0n Vinapro cho bi\u1ebft \u0111\u00e3 d\u1ef1 ki\u1ebfn \u0111i n\u1ed9p thu\u1ebf v\u00e0o ng\u00e0y 31.10 nh\u01b0ng sau khi c\u00f3 Ngh\u1ecb \u0111\u1ecbnh 91, doanh nghi\u1ec7p kh\u00f4ng \u0111i n\u1ed9p n\u1eefa.\u00a0Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u00e3 \u0111\u1ed9ng vi\u00ean k\u1ecbp th\u1eddi cho doanh nghi\u1ec7p trong th\u1eddi \u0111i\u1ec3m kh\u00f3 kh\u0103n hi\u1ec7n t\u1ea1i, v\u1ecb n\u00e0y n\u00f3i.<\/p>\n

S\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u1ea3i cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan thu\u1ebf<\/strong><\/h5>\n

B\u00ean c\u1ea1nh \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a091\/2022\/N\u0110-CP\u00a0b\u1ed5 sung\u00a0quy \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam) c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang h\u1ea1n cho c\u01a1 quan thu\u1ebf th\u00f4ng tin c\u1ee7a th\u01b0\u01a1ng nh\u00e2n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n, ho\u1eb7c to\u00e0n b\u1ed9 quy tr\u00ecnh mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (bao g\u1ed3m: t\u00ean ng\u01b0\u1eddi b\u00e1n h\u00e0ng, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, ho\u1eb7c ch\u1ee9ng minh nh\u00e2n d\u00e2n, ho\u1eb7c c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c h\u1ed9 chi\u1ebfu, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i li\u00ean l\u1ea1c; doanh thu b\u00e1n h\u00e0ng th\u00f4ng qua ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn c\u1ee7a s\u00e0n).<\/p>\n

Vi\u1ec7c cung c\u1ea5p th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd, ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau, th\u1ef1c hi\u1ec7n cung c\u1ea5p b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u do T\u1ed5ng c\u1ee5c Thu\u1ebf x\u00e2y d\u1ef1ng.<\/p>\n

V\u0169 Quang<\/strong><\/h5>\n

—————<\/p>\n

\u0110\u1ea1i<\/em><\/strong> bi\u1ec3u nh\u00e2n d\u00e2n (Kinh t\u1ebf) 26-11-2022:<\/em><\/strong><\/p>\n

https:\/\/daibieunhandan.vn\/kinh-te-xa-hoi\/giam-thu-tuc-tang-thuan-loi-khi-dong-thue-thu-nhap-i309313\/<\/a><\/em><\/p>\n

(39\/825) #thue #91\/2022\/N\u0110-CP<\/em>","protected":false},"excerpt":{"rendered":"

Gi\u1ea3m th\u1ee7 t\u1ee5c, t\u0103ng thu\u1eadn l\u1ee3i khi \u0111\u00f3ng thu\u1ebf thu nh\u1eadp (\u0110BND) – Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi nhi\u1ec1u thu\u1eadn l\u1ee3i h\u01a1n cho ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p trong vi\u1ec7c […]<\/p>\n","protected":false},"author":2,"featured_media":34970,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[34,38,53],"class_list":["post-34969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-doanh-nghiep","tag-luat-su-thue","tag-quan-ly-nha-nuoc"],"acf":[],"yoast_head":"\n3.324. 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