{"id":48245,"date":"2025-07-06T07:01:53","date_gmt":"2025-07-06T00:01:53","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=48245"},"modified":"2025-07-10T16:53:32","modified_gmt":"2025-07-10T09:53:32","slug":"4-522-cung-nop-vat-tieu-thuong-lai-thiet-thoi-hon-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-522-cung-nop-vat-tieu-thuong-lai-thiet-thoi-hon-doanh-nghiep\/","title":{"rendered":"4.522. C\u00f9ng n\u1ed9p VAT, ti\u1ec3u th\u01b0\u01a1ng l\u1ea1i thi\u1ec7t th\u00f2i h\u01a1n doanh nghi\u1ec7p."},"content":{"rendered":"

C\u00f9ng n\u1ed9p VAT, ti\u1ec3u th\u01b0\u01a1ng l\u1ea1i thi\u1ec7t th\u00f2i h\u01a1n doanh nghi\u1ec7p.<\/span><\/h4>\n
(PN<\/strong> HCM<\/strong>) – Theo quy \u0111\u1ecbnh m\u1edbi, d\u00f9 ch\u1ecdn \u0111\u00f3ng thu\u1ebf kho\u00e1n hay k\u00ea khai thu\u1ebf theo doanh thu th\u1ef1c, h\u1ed9 kinh doanh c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110i\u1ec1u \u0111\u00e1ng n\u00f3i l\u00e0 khi n\u1ed9p VAT, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, c\u00f2n h\u1ed9 kinh doanh th\u00ec kh\u00f4ng.<\/strong><\/h5>\n
Ti\u1ec3u th\u01b0\u01a1ng b\u00e1n gi\u00e1 cao \u0111\u1ec3 b\u00f9 thu\u1ebf<\/strong><\/h5>\n

Anh T. – ch\u1ee7 qu\u00e1n ph\u1edf H. tr\u00ean \u0111\u01b0\u1eddng Nguy\u1ec5n Tri Ph\u01b0\u01a1ng, ph\u01b0\u1eddng V\u01b0\u1eddn L\u00e0i, TPHCM – cho bi\u1ebft, anh ph\u1ea3i thu mua nguy\u00ean li\u1ec7u t\u1eeb nhi\u1ec1u ngu\u1ed3n: rau t\u1eeb nh\u00e0 v\u01b0\u1eddn \u1edf huy\u1ec7n H\u00f3c M\u00f4n c\u0169, h\u00e0nh t\u1ecfi t\u1eeb n\u00f4ng d\u00e2n c\u00e1c t\u1ec9nh mi\u1ec1n Trung, th\u1ecbt t\u1eeb ch\u1ee3 \u0111\u1ea7u m\u1ed1i. C\u00f3 lo\u1ea1i nguy\u00ean li\u1ec7u c\u00f3 h\u00f3a \u0111\u01a1n, c\u00f3 lo\u1ea1i ch\u1ec9 c\u00f3 gi\u1ea5y vi\u1ebft tay ho\u1eb7c kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd g\u00ec ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c.<\/p>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u1ed9 kinh doanh \u0103n u\u1ed1ng ph\u1ea3i \u0111\u00f3ng VAT 3% theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp, ngh\u0129a l\u00e0 l\u1ea5y doanh thu nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT \u0111\u1ea7u v\u00e0o nh\u01b0 doanh nghi\u1ec7p (DN). Do v\u1eady, anh T. bu\u1ed9c ph\u1ea3i t\u0103ng gi\u00e1 b\u00e1n ph\u1edf \u0111\u1ec3 b\u00f9 v\u00e0o ti\u1ec1n thu\u1ebf. Anh T. so s\u00e1nh: \u201cC\u00e1c c\u00f4ng ty cung c\u1ea5p th\u1ecbt cho t\u00f4i \u0111\u01b0\u1ee3c ho\u00e0n VAT \u0111\u1ea7u v\u00e0o, nh\u01b0ng t\u00f4i nh\u1eadp th\u1ecbt v\u1ec1 \u0111\u1ec3 b\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. C\u00f4ng ty kinh doanh ph\u1edf nh\u1eadp th\u1ecbt v\u1ec1 b\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u00ean kh\u00f4ng c\u1ea7n t\u0103ng gi\u00e1 b\u00e1n ph\u1edf. Vi\u1ec7c t\u0103ng gi\u00e1 b\u00e1n l\u00e0m gi\u1ea3m s\u1ee9c c\u1ea1nh tranh c\u1ee7a h\u1ed9 kinh doanh nh\u01b0 t\u00f4i, nh\u01b0ng n\u1ebfu kh\u00f4ng t\u0103ng gi\u00e1 th\u00ec kh\u00f4ng bi\u1ebft l\u1ea5y g\u00ec \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed \u0111\u1ea7u v\u00e0o\u201d.<\/p>\n

\"C\u00f9ng

C\u00e1c h\u1ed9 kinh doanh \u0111ang g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n khi th\u1ef1c hi\u1ec7n thu\u1ebf VAT – \u1ea2NH: T.HOA (ch\u1ee5p t\u1ea1i trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i Taka, ph\u01b0\u1eddng C\u1ea7u \u00d4ng L\u00e3nh, TPHCM)<\/p><\/div>\n

T\u1ea1i s\u1ea1p D11-13, t\u1ea7ng tr\u1ec7t ch\u1ee3 An \u0110\u00f4ng (ph\u01b0\u1eddng An \u0110\u00f4ng, TPHCM), c\u00e1c lo\u1ea1i m\u1eaft k\u00ednh th\u1eddi trang \u0111ang \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 50% nh\u01b0ng s\u1ee9c mua v\u1eabn k\u00e9m. B\u00e0 Tr\u1ea7n Th\u1ecb Thu Th\u00f9y – ch\u1ee7 s\u1ea1p – cho bi\u1ebft, b\u00e0 gi\u1ea3m gi\u00e1 s\u00e2u \u0111\u1ec3 thanh l\u00fd h\u00e0ng v\u00e0 \u0111\u00f3ng s\u1ea1p do vi\u1ec7c duy tr\u00ec h\u1ed9 kinh doanh c\u00e1 th\u1ec3 ng\u00e0y c\u00e0ng kh\u00f3 kh\u0103n, trong khi mu\u1ed1n chuy\u1ec3n th\u00e0nh DN c\u0169ng kh\u00f4ng d\u1ec5 d\u00e0ng g\u00ec.<\/p>\n

B\u00e0 cho bi\u1ebft, tr\u01b0\u1edbc \u0111\u00e2y, s\u1ea1p c\u1ee7a b\u00e0 \u0111\u1ea1t doanh thu h\u01a1n 1 t\u1ec9 \u0111\u1ed3ng\/n\u0103m, \u0111\u00f3ng thu\u1ebf kho\u00e1n c\u1ed1 \u0111\u1ecbnh g\u1ea7n 5,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. T\u1eeb khi c\u00f3 d\u1ecbch COVID-19 (n\u0103m 2020 tr\u1edf \u0111i), doanh thu gi\u1ea3m c\u00f2n 309 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m nh\u01b0ng m\u1ee9c thu\u1ebf ph\u1ea3i \u0111\u00f3ng v\u1eabn kh\u00f4ng thay \u0111\u1ed5i. Hi\u1ec7n t\u1ea1i, m\u1ed7i th\u00e1ng, b\u00e0 ph\u1ea3i tr\u1ea3 g\u1ea7n 10 tri\u1ec7u \u0111\u1ed3ng cho c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, ch\u01b0a k\u1ec3 l\u01b0\u01a1ng nh\u00e2n vi\u00ean. Th\u1ebf nh\u01b0ng, ng\u00e0nh thu\u1ebf v\u1eabn y\u00eau c\u1ea7u b\u00e0 trang b\u1ecb m\u00e1y \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. B\u00e0 n\u00f3i: \u201cNg\u00e0nh thu\u1ebf gi\u1ea3i th\u00edch r\u1eb1ng, m\u1ee9c thu\u1ebf kho\u00e1n c\u0169 v\u1eabn \u00e1p d\u1ee5ng \u0111\u1ebfn h\u1ebft n\u0103m 2025; t\u1eeb n\u0103m 2026 m\u1edbi chuy\u1ec3n sang thu thu\u1ebf tr\u00ean doanh thu th\u1ef1c t\u1ebf, n\u1ebfu d\u01b0\u1edbi 1 t\u1ec9 \u0111\u1ed3ng th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Nh\u01b0 v\u1eady, ch\u1ec9 c\u00f2n v\u00e0i th\u00e1ng m\u00e0 l\u1ea1i b\u1eaft h\u1ed9 \u0111ang kinh doanh b\u1ebft b\u00e1t ph\u1ea3i trang b\u1ecb m\u00e1y m\u00f3c c\u1ea3 ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng l\u00e0 b\u1ea5t h\u1ee3p l\u00fd\u201d.<\/p>\n

Theo ghi nh\u1eadn c\u1ee7a ch\u00fang t\u00f4i, \u1edf ch\u1ee3 An \u0110\u00f4ng, nhi\u1ec1u ti\u1ec3u th\u01b0\u01a1ng \u0111\u00e3 ngh\u0129 \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i s\u1ea1p th\u00e0nh DN \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n VAT. Tuy nhi\u00ean, v\u1edbi nh\u1eefng ti\u1ec3u th\u01b0\u01a1ng \u0111\u00e3 l\u1edbn tu\u1ed5i v\u00e0 g\u1eafn b\u00f3 h\u00e0ng ch\u1ee5c n\u0103m v\u1edbi ch\u1ee3 truy\u1ec1n th\u1ed1ng nh\u01b0 b\u00e0 Th\u00f9y, vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i n\u00e0y kh\u00f4ng h\u1ec1 \u0111\u01a1n gi\u1ea3n. B\u00e0 Th\u00f9y kh\u1eb3ng \u0111\u1ecbnh, h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i th\u00e0nh DN ph\u1ea3i tr\u1ea3i qua nhi\u1ec1u b\u01b0\u1edbc, c\u1ea7n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn v\u00e0 h\u1ed7 tr\u1ee3 r\u1ea5t nhi\u1ec1u.<\/p>\n

T\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u1ed9 kinh doanh chuy\u1ec3n th\u00e0nh doanh nghi\u1ec7p<\/strong><\/h5>\n

Ngh\u1ecb quy\u1ebft 68 c\u1ee7a B\u1ed9 Ch\u00ednh tr\u1ecb v\u1ec1 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n khuy\u1ebfn kh\u00edch chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh h\u1ed9 kinh doanh sang DN si\u00eau nh\u1ecf, x\u00f3a b\u1ecf h\u00ecnh th\u1ee9c thu\u1ebf kho\u00e1n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh ch\u1eadm nh\u1ea5t trong n\u0103m 2026.<\/p>\n

Ti\u1ebfn s\u0129 Phan Ph\u01b0\u01a1ng Nam – Ph\u00f3 tr\u01b0\u1edfng khoa Lu\u1eadt th\u01b0\u01a1ng m\u1ea1i, Tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc Lu\u1eadt TPHCM – cho bi\u1ebft, nhi\u1ec1u h\u1ed9 kinh doanh c\u00e1 th\u1ec3 v\u1eabn \u0111ang n\u1ed9p thu\u1ebf kho\u00e1n ho\u1eb7c VAT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o, d\u1eabn \u0111\u1ebfn gia t\u0103ng chi ph\u00ed, gi\u1ea3m s\u1ee9c c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n

Khi chuy\u1ec3n \u0111\u1ed5i th\u00e0nh DN, h\u1ecd s\u1ebd c\u00f3 \u0111\u01b0\u1ee3c nhi\u1ec1u l\u1ee3i \u00edch h\u01a1n, nh\u1ea5t l\u00e0 v\u1ec1 thu\u1ebf, nh\u01b0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn. DN s\u1ebd n\u1ed9p thu\u1ebf thu nh\u1eadp DN d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf, n\u1ebfu kinh doanh l\u1ed7 th\u00ec kh\u00f4ng c\u1ea7n \u0111\u00f3ng thu\u1ebf n\u00e0y v\u00e0 tr\u1eeb kho\u1ea3n l\u1ed7 n\u00e0y v\u00e0o l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c n\u0103m sau. DN qu\u1ea3n l\u00fd s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra ch\u1eb7t ch\u1ebd h\u01a1n, t\u1ea1o \u0111\u01b0\u1ee3c uy t\u00edn \u0111\u1ec3 ti\u1ebfp c\u1eadn v\u1ed1n vay, m\u1edf r\u1ed9ng quy m\u00f4 kinh doanh. Vi\u1ec7c t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn thay v\u00ec doanh thu s\u1ebd mang l\u1ea1i nhi\u1ec1u l\u1ee3i th\u1ebf t\u00e0i ch\u00ednh h\u01a1n.<\/p>\n

Theo \u00f4ng, d\u00f9 c\u00f3 nhi\u1ec1u l\u1ee3i \u00edch, qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i v\u00e0 v\u1eadn h\u00e0nh theo m\u00f4 h\u00ecnh DN v\u1eabn c\u00f2n nhi\u1ec1u r\u00e0o c\u1ea3n khi\u1ebfn c\u00e1c h\u1ed9 kinh doanh e ng\u1ea1i, nh\u01b0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh khi \u0111\u0103ng k\u00fd, k\u00ea khai, qu\u1ea3n l\u00fd thu\u1ebf\u2026 \u0111\u00f2i h\u1ecfi ch\u1ee7 h\u1ed9 ph\u1ea3i c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n

\u0110\u1ec3 h\u1ed9 kinh doanh m\u1ea1nh d\u1ea1n chuy\u1ec3n \u0111\u1ed5i th\u00e0nh DN, c\u1ea7n c\u00e1c gi\u1ea3i ph\u00e1p nh\u01b0 \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00e1c th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd kinh doanh v\u00e0 k\u00ea khai; x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng ho\u1eb7c h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho c\u00e1c h\u1ed9 kinh doanh th\u00f4ng qua c\u00e1c hi\u1ec7p h\u1ed9i; t\u1ea1o c\u01a1 ch\u1ebf k\u1ebft n\u1ed1i c\u00e1c DN nh\u1ecf v\u1edbi c\u00e1c c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c sinh vi\u00ean m\u1edbi ra tr\u01b0\u1eddng \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u1edbi chi ph\u00ed h\u1ee3p l\u00fd, nh\u1ea5t l\u00e0 trong giai \u0111o\u1ea1n \u0111\u1ea7u; \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c v\u00e0 quy \u0111\u1ecbnh k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n h\u01a1n, ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 \u0111\u1eb7c th\u00f9 c\u1ee7a DN nh\u1ecf, si\u00eau nh\u1ecf, ch\u1eb3ng h\u1ea1n ch\u1ec9 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i kho\u1ea3n thu, chi ch\u00ednh.<\/p>\n

C\u0169ng theo \u00f4ng, \u0111\u1ec3 khuy\u1ebfn kh\u00edch h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i th\u00e0nh DN, c\u1ea7n thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh VAT theo h\u01b0\u1edbng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. C\u00f3 th\u1ec3 cho ph\u00e9p h\u1ed9 kinh doanh t\u00ednh VAT b\u1eb1ng c\u00e1ch l\u1ea5y gi\u00e1 b\u00e1n ra tr\u1eeb gi\u00e1 mua v\u00e0o, sau \u0111\u00f3 nh\u00e2n v\u1edbi t\u1ec9 l\u1ec7 thu thu\u1ebf theo ng\u00e0nh ngh\u1ec1. \u201c\u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ecd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p kinh doanh kh\u00f4ng c\u00f3 l\u00e3i ho\u1eb7c b\u1ecb l\u1ed7, \u0111\u1ed3ng th\u1eddi khuy\u1ebfn kh\u00edch vi\u1ec7c l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o\u201d – \u00f4ng \u0111\u1ec1 xu\u1ea5t.<\/p>\n

Theo B\u1ed9 T\u00e0i ch\u00ednh, t\u00ednh \u0111\u1ebfn cu\u1ed1i n\u0103m 2024, c\u1ea3 n\u01b0\u1edbc c\u00f3 kho\u1ea3ng 3,6 tri\u1ec7u h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd thu\u1ebf, trong \u0111\u00f3 c\u00f3 2,2 tri\u1ec7u h\u1ed9 ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh, t\u1ed5ng thu ng\u00e2n s\u00e1ch g\u1ea7n 26.000 t\u1ec9 \u0111\u1ed3ng. \u0110\u00e1ng ch\u00fa \u00fd, nhi\u1ec1u h\u1ed9 kinh doanh c\u00f3 doanh thu t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u00e1c DN nh\u1ecf v\u00e0 si\u00eau nh\u1ecf: h\u01a1n 4.000 h\u1ed9 \u0111\u1ea1t doanh thu tr\u00ean 10 t\u1ec9 \u0111\u1ed3ng\/n\u0103m, trong \u0111\u00f3 c\u00f3 860 h\u1ed9 \u0111\u1ea1t doanh thu tr\u00ean 30 t\u1ec9 \u0111\u1ed3ng\/n\u0103m.<\/p>\n

C\u1ea7n l\u1ed9 tr\u00ecnh, th\u1eddi gian \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i<\/em><\/strong><\/span><\/h5>\n

H\u1ed9, c\u00e1 nh\u00e2n kinh doanh hi\u1ec7n nay kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o, trong khi DN l\u1ea1i \u0111\u01b0\u1ee3c. S\u1ef1 thi\u1ec7t th\u00f2i n\u00e0y khi\u1ebfn h\u1ecd ph\u1ea3i ch\u1ecbu to\u00e0n b\u1ed9 g\u00e1nh n\u1eb7ng thu\u1ebf tr\u00ean doanh thu. Tr\u00ean th\u1ebf gi\u1edbi, kh\u00f4ng c\u00f3 d\u1ea1ng th\u1ee9c kinh doanh nh\u01b0 h\u1ed9 kinh doanh \u1edf Vi\u1ec7t Nam. \u0110\u00e3 l\u00e0 kinh doanh th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p l\u00fd r\u00f5 r\u00e0ng. Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ngay m\u00e0 c\u1ea7n 3-5 n\u0103m, th\u1eadm ch\u00ed 10 n\u0103m.<\/em><\/span><\/p>\n

Vi\u1ec7c chuy\u1ec3n t\u1eeb h\u1ed9 kinh doanh th\u00e0nh DN c\u1ea7n m\u1ed9t l\u1ed9 tr\u00ecnh c\u1ee5 th\u1ec3. \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 quy m\u00f4 l\u1edbn, kh\u00f4ng n\u00ean cho ph\u00e9p h\u1ecd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi d\u1ea1ng h\u1ed9 kinh doanh hay \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c thu\u1ebf kho\u00e1n b\u1edfi \u0111i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng, nh\u00e3n hi\u1ec7u v\u00e0 ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a. Ng\u01b0\u1ee3c l\u1ea1i, v\u1edbi h\u1ed9 kinh doanh nh\u1ecf – k\u1ec3 c\u1ea3 nh\u1eefng h\u1ed9 c\u00f3 doanh thu tr\u00ean 1 t\u1ec9 \u0111\u1ed3ng\/n\u0103m – vi\u1ec7c \u00e9p bu\u1ed9c chuy\u1ec3n \u0111\u1ed5i ngay l\u1eadp t\u1ee9c th\u00e0nh DN l\u00e0 kh\u00f4ng kh\u1ea3 thi b\u1edfi \u0111\u00e2y l\u00e0 m\u00f4 h\u00ecnh \u0111\u00e3 t\u1ed3n t\u1ea1i h\u00e0ng ch\u1ee5c n\u0103m. Thay v\u00e0o \u0111\u00f3, n\u00ean c\u00f3 m\u1ed9t lo\u1ea1i h\u00ecnh m\u1edbi, n\u1eb1m gi\u1eefa h\u1ed9 kinh doanh v\u00e0 DN, c\u00f3 th\u1ec3 g\u1ecdi l\u00e0 \u201cDN h\u1ed9 kinh doanh\u201d ho\u1eb7c \u201cDN chuy\u1ec3n \u0111\u1ed5i\u201d. M\u00f4 h\u00ecnh n\u00e0y kh\u00f4ng n\u00ean b\u1ecb \u00e1p \u0111\u1eb7t qu\u00e1 nhi\u1ec1u quy \u0111\u1ecbnh nh\u01b0 v\u1edbi DN si\u00eau nh\u1ecf.<\/em><\/span><\/p>\n

\u0110i\u1ec3m m\u1ea5u ch\u1ed1t l\u00e0 c\u1ea7n c\u00f3 m\u1ed9t l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i t\u1eebng n\u0103m, k\u00e8m theo s\u1ef1 h\u1ed7 tr\u1ee3 \u0111a chi\u1ec1u t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u1ec1 thu\u1ebf, ph\u00e1p l\u00fd, h\u00e0nh ch\u00ednh, ti\u1ebfp th\u1ecb, \u0111\u00e0o t\u1ea1o, nh\u00e2n s\u1ef1, lao \u0111\u1ed9ng v\u00e0 b\u1ea3o hi\u1ec3m. C\u1ea7n th\u00e0nh l\u1eadp \u0111\u1ed9i ng\u0169 h\u1ed7 tr\u1ee3, l\u00e0m gi\u00fap c\u00e1c th\u1ee7 t\u1ee5c cho ng\u01b0\u1eddi d\u00e2n b\u1edfi \u0111a s\u1ed1 h\u1ed9 kinh doanh c\u00f2n m\u01a1 h\u1ed3 v\u1ec1 c\u00e1c quy \u0111\u1ecbnh. T\u00f4i \u1ee7ng h\u1ed9 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i, nh\u01b0ng kh\u00f4ng n\u00ean chuy\u1ec3n \u0111\u1ed5i nhanh, g\u1ea5p nh\u01b0 th\u1ebf. N\u1ebfu h\u00e0nh ch\u00ednh b\u1ecb \u00e9p bu\u1ed9c qu\u00e1 nhanh, s\u1ed1 h\u1ed9 kinh doanh \u0111\u00f3ng c\u1eeda s\u1ebd c\u00e0ng nhi\u1ec1u.<\/em><\/span><\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a>, <\/span><\/em><\/strong>Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i qu\u1ed1c t\u1ebf Vi\u1ec7t Nam (VIAC)<\/em><\/strong><\/span><\/h6>\n
Thanh Hoa<\/strong><\/h6>\n

—————<\/p>\n

Ph\u1ee5<\/em><\/strong> n\u1eef TP HCM <\/em><\/strong>(T\u00e0i<\/em><\/strong> ch\u00ednh<\/em><\/strong>) ng\u00e0y <\/em><\/strong>06-7<\/em><\/strong>-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/www.phunuonline.com.vn\/cung-nop-vat-tieu-thuong-lai-thiet-thoi-hon-doanh-nghiep-a1554214.html<\/a><\/em><\/p>\n

(<\/em>371\/1.610<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

C\u00f9ng n\u1ed9p VAT, ti\u1ec3u th\u01b0\u01a1ng l\u1ea1i thi\u1ec7t th\u00f2i h\u01a1n doanh nghi\u1ec7p. (PN HCM) – Theo quy \u0111\u1ecbnh m\u1edbi, d\u00f9 ch\u1ecdn \u0111\u00f3ng thu\u1ebf kho\u00e1n hay k\u00ea khai thu\u1ebf theo doanh thu th\u1ef1c, h\u1ed9 kinh doanh c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110i\u1ec1u \u0111\u00e1ng n\u00f3i l\u00e0 khi n\u1ed9p […]<\/p>\n","protected":false},"author":2,"featured_media":48246,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[34,38],"class_list":["post-48245","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-doanh-nghiep","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.522. 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