{"id":7377,"date":"2025-04-01T23:23:16","date_gmt":"2025-04-01T16:23:16","guid":{"rendered":"https:\/\/www.ckconitsha.com\/vn\/?p=7377"},"modified":"2025-06-28T13:45:04","modified_gmt":"2025-06-28T06:45:04","slug":"thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025","status":"publish","type":"post","link":"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/","title":{"rendered":"Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec? C\u00e1c b\u1eadc thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p m\u1edbi nh\u1ea5t 2025"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Thue_giay_phep_la_gi\" >Thu\u1ebf gi\u1ea5y ph\u00e9p l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Cac_doi_tuong_bi_danh_thue\" >C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u0111\u00e1nh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Luat_thue_cua_the_phai_duoc_thanh_toan_vao_nam_2025\" >Lu\u1eadt thu\u1ebf c\u1ee7a th\u1ebb ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0o n\u0103m 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Duoc_su_dung_de_san_xuat_va_giao_dich_hang_hoa_va_dich_vu\" >\u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 giao d\u1ecbch h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Thich_hop_cho_cac_ca_nhan_nhom_ca_nhan_va_ho_gia_dinh_de_san_xuat_va_giao_dich_hang_hoa_va_dich_vu\" >Th\u00edch h\u1ee3p cho c\u00e1c c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 gia \u0111\u00ecnh \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 giao d\u1ecbch h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Han_chot_thue_giay_phep\" >H\u1ea1n ch\u00f3t thu\u1ebf gi\u1ea5y ph\u00e9p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Cac_doanh_nghiep_hoat_dong_trong_suot_nam_duong_lich\" >C\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong su\u1ed1t n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Cac_doanh_nghiep_vua_va_nho_dang_chuyen_doi_tu_cac_gia_dinh_doanh_nghiep\" >C\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111ang chuy\u1ec3n \u0111\u1ed5i t\u1eeb c\u00e1c gia \u0111\u00ecnh doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Dan_so_gia_dinh_ca_nhan_san_xuat_va_kinh_doanh_duoc_giai_the_tro_lai_trong_cac_hoat_dong_san_xuat_va_thuong_mai\" >D\u00e2n s\u1ed1 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 tr\u1edf l\u1ea1i trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Cach_thanh_toan_phi_giay_phep\" >C\u00e1ch thanh to\u00e1n ph\u00ed gi\u1ea5y ph\u00e9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Quy_dinh_xu_phat_cho_viec_thanh_toan_thue_giay_phep_bi_tri_hoan\" >Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t cho vi\u1ec7c thanh to\u00e1n thu\u1ebf gi\u1ea5y ph\u00e9p b\u1ecb tr\u00ec ho\u00e3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Mot_so_Cau_hoi_thuong_gap_ve_thue_cap_phep\" >M\u1ed9t s\u1ed1 C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf c\u1ea5p ph\u00e9p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Lieu_cac_doanh_nghiep_vua_va_nho_co_thay_doi_tu_cac_gia_dinh_doanh_nghiep_de_duoc_mien_tru_khoi_danh_muc_the_khong\" >Li\u1ec7u c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u00f3 thay \u0111\u1ed5i t\u1eeb c\u00e1c gia \u0111\u00ecnh doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb kh\u1ecfi danh m\u1ee5c th\u1ebb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Thoi_gian_cho_thue_giay_phep_2025_la_gi\" >Th\u1eddi gian cho thu\u1ebf gi\u1ea5y ph\u00e9p 2025 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-mon-bai-la-gi-cac-bac-thue-va-thoi-han-nop-moi-nhat-2025\/#Bao_cao_thue_ban_dau_muon_nhu_the_nao\" >B\u00e1o c\u00e1o thu\u1ebf ban \u0111\u1ea7u mu\u1ed9n nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: justify\">H\u1ea7u h\u1ebft c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i tr\u1ea3 m\u1ed9t kho\u1ea3n ph\u00ed c\u1ea5p ph\u00e9p \u0111\u1ec3 ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam, \u0111i\u1ec1u n\u00e0y s\u1ebd thay \u0111\u1ed5i cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 gia \u0111\u00ecnh\/c\u00e1 nh\u00e2n. S\u1ed1 l\u01b0\u1ee3ng c\u00e1c l\u1edbp h\u1ecdc m\u00e0 m\u1ed9t doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 d\u1ef1a tr\u00ean v\u1ed1n \u0111\u00e3 \u0111\u0103ng k\u00fd, bao g\u1ed3m c\u1ea3 trong ch\u1ee9ng ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n<h2 id=\"thue-mon-bai-la-gi\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Thue_giay_phep_la_gi\"><\/span>Thu\u1ebf gi\u1ea5y ph\u00e9p l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Thu\u1ebf gi\u1ea5y ph\u00e9p (Ph\u00ed c\u1ea5p ph\u00e9p) l\u00e0 m\u1ed9t b\u1ed9 s\u01b0u t\u1eadp thu\u1ebf m\u00e0 c\u00e1c c\u00e1 nh\u00e2n, gia \u0111\u00ecnh th\u01b0\u01a1ng m\u1ea1i, c\u00e1c t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i tr\u1ea3 h\u00e0ng n\u0103m theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a gi\u1ea5y ph\u00e9p th\u01b0\u01a1ng m\u1ea1i. Thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c tr\u1ea3 cho C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp. M\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ef1a tr\u00ean v\u1ed1n ho\u1eb7c thu nh\u1eadp \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1eeb n\u0103m tr\u01b0\u1edbc ho\u1eb7c gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a n\u0103m tr\u01b0\u1edbc, t\u00f9y thu\u1ed9c v\u00e0o khu v\u1ef1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n<p style=\"text-align: justify\">Ngo\u1ea1i tr\u1eeb trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed c\u1ea5p ph\u00e9p, h\u1ea7u h\u1ebft c\u00e1c c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i tr\u1ea3 thu\u1ebf c\u1ea5p ph\u00e9p, gi\u1ed1ng nh\u01b0 m\u1ed9t th\u1ebb ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t v\u00e0 v\u1eadn h\u00e0nh.<\/p>\n<p style=\"text-align: justify\">L\u01b0u \u00fd: M\u1eb7c d\u00f9 c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a th\u1ebb (m\u1eb7c d\u00f9 v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i, nh\u01b0ng n\u00f3 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c t\u00e0i li\u1ec7u ph\u00e1p l\u00fd c\u1ee7a ti\u1ec3u bang v\u00e0o ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2017, nh\u01b0ng thu\u1eadt ng\u1eef n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng: ph\u00ed c\u1ea5p ph\u00e9p.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Thu\u1ebf gi\u1ea5y ph\u00e9p l\u00e0 g\u00ec\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/1-khai-niem-thue-mon-bai.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"doi-tuong-chiu-thue-mon-bai\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cac_doi_tuong_bi_danh_thue\"><\/span>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u0111\u00e1nh thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Theo \u0110i\u1ec1u 2 c\u1ee7a \u0110\u1ea1o lu\u1eadt 139\/2014\/ND-CP, \u0110i\u1ec1u 1 c\u1ee7a \u0110\u1ea1o lu\u1eadt 65\/2020\/TT-BTC, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ee7a th\u1ebb l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u00e0 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 giao d\u1ecbch h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, ngo\u00e0i c\u00e1c ch\u1ee7 \u0111\u1ec1 sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">C\u00e1 nh\u00e2n, c\u00e1c nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 gia \u0111\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i h\u00e0ng n\u0103m.<\/li>\n<li style=\"text-align: justify\">C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 gia \u0111\u00ecnh ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i ch\u01b0a t\u1eebng c\u00f3 thay v\u00ec c\u1ed1 \u0111\u1ecbnh<\/li>\n<li style=\"text-align: justify\">C\u00e1c c\u00e1 nh\u00e2n v\u00e0 c\u00e1c nh\u00f3m c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t mu\u1ed1i<\/li>\n<li style=\"text-align: justify\">C\u00e1c c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c v\u00e0 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c d\u1ecbch v\u1ee5 nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, \u0111\u00e1nh b\u1eaft c\u00e1, h\u1ea3i s\u1ea3n v\u00e0 th\u1ee7y s\u1ea3n.<\/li>\n<li style=\"text-align: justify\">C\u00e1c b\u00e0i vi\u1ebft v\u0103n h\u00f3a x\u00e3, b\u00e1o in, b\u00e1o, b\u00e1o, b\u00e1o \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c tin t\u1ee9c kh\u00e1c, &#8230;<\/li>\n<li style=\"text-align: justify\">H\u1ee3p t\u00e1c x\u00e3 v\u00e0 h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p<\/li>\n<li style=\"text-align: justify\">Qu\u1ef9 t\u00edn d\u1ee5ng c\u1ee7a m\u1ecdi ng\u01b0\u1eddi, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh h\u1ee3p t\u00e1c v\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i c\u00e1c khu v\u1ef1c mi\u1ec1n n\u00fai.<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u0111\u00e1nh thu\u1ebf\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/2-doi-tuong-chiu-thue-mon-bai.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"cac-bac-thue-mon-bai-phai-nop-nam-2023\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Luat_thue_cua_the_phai_duoc_thanh_toan_vao_nam_2025\"><\/span>Lu\u1eadt thu\u1ebf c\u1ee7a th\u1ebb ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0o n\u0103m 2025<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 giao d\u1ecbch h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/li>\n<li>Th\u00edch h\u1ee3p cho c\u00e1c c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 gia \u0111\u00ecnh \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 giao d\u1ecbch h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Trong \u0110i\u1ec1u 1, \u0110i\u1ec1u 1, \u0110i\u1ec1u 4, \u0110i\u1ec1u 139\/ND-CP v\u00e0 \u0110i\u1ec1u 1, \u0110i\u1ec1u 2, \u0110i\u1ec1u 2, \u0110i\u1ec1u 2, \u0110i\u1ec1u 302\/2014\/TT-BTC, ch\u1ee7 \u0111\u1ec1 c\u1ee7a thu\u1ebf th\u1ebb ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c v\u00e0 gia \u0111\u00ecnh v\u00e0o n\u0103m 2023 nh\u01b0 sau:<\/p>\n<h3 id=\"doi-voi-to-chuc-hoat-dong-san-xuat-kinh-doanh-hang-hoa-dich-vu\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Duoc_su_dung_de_san_xuat_va_giao_dich_hang_hoa_va_dich_vu\"><\/span>\u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 giao d\u1ecbch h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table cellpadding=\"5\" style=\"border-collapse:collapse;border:none;width:100%\" width=\"600\">\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">C\u00e1c lo\u1ea1i t\u1ed5 ch\u1ee9c v\u00e0 v\u1ed1n<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">Chi ph\u00ed Lotus<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>V\u1ed1n cho thu\u00ea c\u00f3 th\u1ec3 v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 v\u1ed1n \u0111\u1ea7u t\u01b0<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>3.000.000 VND m\u1ed7i n\u0103m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>V\u1ed1n nh\u01b0\u1ee3ng quy\u1ec1n ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 10 t\u1ef7 tr\u1edf xu\u1ed1ng<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>2.000.000 VND\/n\u0103m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>C\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m th\u01b0\u01a1ng m\u1ea1i, \u0111\u01a1n v\u1ecb phi th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>1.000.000 VND m\u1ed7i n\u0103m.<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<h3 id=\"doi-voi-ca-nhan-nhom-ca-nhan-ho-gia-dinh-san-xuat-kinh-doanh-hang-hoa-dich-vu\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Thich_hop_cho_cac_ca_nhan_nhom_ca_nhan_va_ho_gia_dinh_de_san_xuat_va_giao_dich_hang_hoa_va_dich_vu\"><\/span>Th\u00edch h\u1ee3p cho c\u00e1c c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 gia \u0111\u00ecnh \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 giao d\u1ecbch h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table cellpadding=\"5\" style=\"border-collapse: collapse;border: none;width: 100%\" width=\"600\">\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 gia \u0111\u00ecnh<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">Chi ph\u00ed Lotus<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>H\u01a1n 500 tri\u1ec7u doanh thu h\u00e0ng n\u0103m<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>1.000.000 VND\/n\u0103m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>Doanh thu v\u01b0\u1ee3t qu\u00e1 30 t\u1ef7 \u0111\u1ebfn 500 tri\u1ec7u m\u1ed7i n\u0103m<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>500.000 vnd\/n\u0103m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>H\u01a1n 10 t\u1ef7 \u0111\u1ebfn 300 tri\u1ec7u mond doanh thu m\u1ed7i n\u0103m<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>300.000 VND m\u1ed7i n\u0103m<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<h2 id=\"thoi-han-nop-thue-mon-bai\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Han_chot_thue_giay_phep\"><\/span>H\u1ea1n ch\u00f3t thu\u1ebf gi\u1ea5y ph\u00e9p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>C\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong su\u1ed1t n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/li>\n<li>C\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111ang chuy\u1ec3n \u0111\u1ed5i t\u1eeb c\u00e1c gia \u0111\u00ecnh doanh nghi\u1ec7p<\/li>\n<li>D\u00e2n s\u1ed1 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 tr\u1edf l\u1ea1i trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i<\/li>\n<\/ul>\n<h3 id=\"doanh-nghiep-hoat-dong-tron-nam-duong-lich\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cac_doanh_nghiep_hoat_dong_trong_suot_nam_duong_lich\"><\/span>C\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong su\u1ed1t n\u0103m d\u01b0\u01a1ng l\u1ecbch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Gi\u1edbi h\u1ea1n th\u1eddi gian thanh to\u00e1n thu\u1ebf gi\u1ea5y ph\u00e9p kh\u00f4ng mu\u1ed9n h\u01a1n ng\u00e0y 30 th\u00e1ng 1 m\u1ed7i n\u0103m.<\/p>\n<h3 id=\"doanh-nghiep-nho-va-vua-duoc-chuyen-doi-tu-ho-kinh-doanh\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cac_doanh_nghiep_vua_va_nho_dang_chuyen_doi_tu_cac_gia_dinh_doanh_nghiep\"><\/span>C\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111ang chuy\u1ec3n \u0111\u1ed5i t\u1eeb c\u00e1c gia \u0111\u00ecnh doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">C\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m th\u01b0\u01a1ng m\u1ea1i, khi tr\u00e1nh thu\u1ebf (n\u0103m th\u1ee9 t\u01b0 k\u1ec3 t\u1eeb n\u0103m th\u00e0nh l\u1eadp doanh nghi\u1ec7p), ph\u00ed c\u1ea5p ph\u00e9p nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">Tr\u01b0\u1eddng h\u1ee3p 1: V\u00e0o cu\u1ed1i kho\u1ea3ng th\u1eddi gian mi\u1ec5n ph\u00ed gi\u1ea5y ph\u00e9p trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m nay, gi\u1edbi h\u1ea1n th\u1eddi gian thanh to\u00e1n ph\u00ed gi\u1ea5y ph\u00e9p s\u1ebd kh\u00f4ng mu\u1ed9n h\u01a1n 30\/7 n\u0103m \u0111\u1ec3 ch\u1ea5m d\u1ee9t th\u1eddi gian mi\u1ec5n thu\u1ebf.<\/li>\n<li style=\"text-align: justify\">Tr\u01b0\u1eddng h\u1ee3p 2: V\u00e0o cu\u1ed1i th\u1eddi gian mi\u1ec5n thu\u1ebf trong v\u00f2ng 6 th\u00e1ng cu\u1ed1i n\u0103m, gi\u1edbi h\u1ea1n th\u1eddi gian thanh to\u00e1n ph\u00ed gi\u1ea5y ph\u00e9p l\u00e0 30\/1 n\u0103m khi th\u1eddi gian mi\u1ec5n thu\u1ebf k\u1ebft th\u00fac.<\/li>\n<\/ul>\n<h3 id=\"ho-gia-dinh-ca-nhan-nhom-ca-nhan-san-xuat-kinh-doanh-da-giai-the-ra-hoat-dong-san-xuat-kinh-doanh-tro-lai\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Dan_so_gia_dinh_ca_nhan_san_xuat_va_kinh_doanh_duoc_giai_the_tro_lai_trong_cac_hoat_dong_san_xuat_va_thuong_mai\"><\/span>D\u00e2n s\u1ed1 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 tr\u1edf l\u1ea1i trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1edfi \u0111\u1ed9ng l\u1ea1i v\u00e0 s\u1ea3n xu\u1ea5t trong v\u00f2ng 6 th\u00e1ng \u0111\u1ea7u ti\u00ean, gi\u1edbi h\u1ea1n th\u1eddi gian cho thu\u1ebf c\u1ea5p ph\u00e9p s\u1ebd kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30\/07 ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li style=\"text-align: justify\">Tr\u01b0\u1eddng h\u1ee3p 2: Ho\u1ea1t \u0111\u1ed9ng trong v\u00f2ng 6 th\u00e1ng cu\u1ed1i n\u0103m, gi\u1edbi h\u1ea1n th\u1eddi gian thanh to\u00e1n ph\u00ed c\u1ea5p ph\u00e9p l\u00e0 d\u01b0\u1edbi 30\/1 c\u1ee7a n\u0103m.<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"H\u1ea1n ch\u00f3t thu\u1ebf gi\u1ea5y ph\u00e9p\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/3-thoi-han-nop-thue-mon-bai.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"cach-nop-le-phi-mon-bai\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cach_thanh_toan_phi_giay_phep\"><\/span>C\u00e1ch thanh to\u00e1n ph\u00ed gi\u1ea5y ph\u00e9p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">C\u00f3 hai c\u00e1ch \u0111\u1ec3 n\u1ed9p thu\u1ebf c\u1ea5p ph\u00e9p:<\/p>\n<ul>\n<li style=\"text-align: justify\">Tr\u1ea3 ti\u1ec1n m\u1eb7t cho B\u1ed9 T\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc c\u1ee7a Ng\u00e2n h\u00e0ng C\u00f4ng nghi\u1ec7p v\u00e0 Th\u01b0\u01a1ng m\u1ea1i Vi\u1ec7t Nam (Ng\u00e2n h\u00e0ng Vi\u1ec7t Nam)<\/li>\n<li style=\"text-align: justify\">Tr\u00edch t\u1eeb t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a c\u00f4ng ty \u0111\u1ec3 tr\u1ea3 thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 bi\u1ec3u m\u1eabu n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ch\u1eef k\u00fd k\u1ef9 thu\u1eadt s\u1ed1.<\/li>\n<\/ul>\n<h2 id=\"quy-dinh-xu-phat-khi-nop-cham-thue-mon-bai\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Quy_dinh_xu_phat_cho_viec_thanh_toan_thue_giay_phep_bi_tri_hoan\"><\/span>Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t cho vi\u1ec7c thanh to\u00e1n thu\u1ebf gi\u1ea5y ph\u00e9p b\u1ecb tr\u00ec ho\u00e3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Theo \u0110i\u1ec1u 13 c\u1ee7a \u0110\u1ea1o lu\u1eadt 125\/2020\/ND-CP \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020, kho\u1ea3n ti\u1ec1n ph\u1ea1t cho lu\u1eadt ch\u1eadm tr\u1ec5 \u0111\u1ec3 n\u1ed9p Tuy\u00ean b\u1ed1 thu\u1ebf ki\u1ec3m tra nh\u01b0 sau:<\/p>\n<table cellpadding=\"5\" style=\"border-collapse:collapse;border:none;width:100%\" width=\"600\">\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">N\u1ebfu m\u1ed9t b\u00e1o c\u00e1o thu\u1ebf qu\u00e1 h\u1ea1n \u0111\u01b0\u1ee3c n\u1ed9p<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">\u0110\u1ecbnh d\u1ea1ng h\u00ecnh ph\u1ea1t<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>\u0110\u1ec7 tr\u00ecnh v\u01b0\u1ee3t qu\u00e1 01 \u0111\u1ebfn 5 ng\u00e0y v\u00e0 t\u00ecnh h\u00ecnh \u0111\u00e3 gi\u1ea3m nh\u1eb9<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>c\u1ea3nh b\u00e1o<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>G\u1eedi trong 1-30 ng\u00e0y<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>Ti\u1ec1n ph\u1ea1t t\u1eeb 2.000.000 VND \u0111\u1ebfn 5.000.000 VND<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>Th\u1eddi gian n\u1ed9p v\u01b0\u1ee3t qu\u00e1 31-60 ng\u00e0y<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>T\u1eeb 5.000.000 vnd \u0111\u1ebfn 8.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>Th\u1eddi gian n\u1ed9p l\u00e0 61 \u0111\u1ebfn 90 ng\u00e0y<\/p>\n<p>G\u1eedi m\u1ed9t kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean, nh\u01b0ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>Ti\u1ec1n ph\u1ea1t t\u1eeb 8.000.000 VND \u0111\u1ebfn 15.000.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>Thanh to\u00e1n t\u1eeb ng\u00e0y \u0111\u00e1o h\u1ea1n c\u1ee7a Tuy\u00ean b\u1ed1 thu\u1ebf, Thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tr\u1ea3 \u0111\u1ee7 thu\u1ebf t\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf, tr\u00ec ho\u00e3n thanh to\u00e1n, sau khi C\u1ee5c Thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a C\u1ee5c Thu\u1ebf, quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, c\u01a1 quan thu\u1ebf tr\u1ea3 thu\u1ebf theo quy \u0111\u1ecbnh trong \u0110i\u1ec1u 11<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>Ti\u1ec1n ph\u1ea1t 15.000.000 v\u00e0 VND 25.000.000<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"text-align: justify\">N\u1ebfu m\u1ed9t c\u00e1 nh\u00e2n, gia \u0111\u00ecnh kinh doanh ho\u1eb7c doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 m\u1ed9t kho\u1ea3n ph\u00ed gi\u1ea5y ph\u00e9p \u0111\u01b0\u1ee3c tr\u1ea3 mu\u1ed9n h\u01a1n th\u1eddi h\u1ea1n, th\u00ec h\u00ecnh ph\u1ea1t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify\">C\u00e1c doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh h\u00ecnh ph\u1ea1t cho thu\u1ebf b\u1ecb tr\u00ec ho\u00e3n d\u1ef1a tr\u00ean s\u1ed1 ti\u1ec1n thanh to\u00e1n b\u1ecb tr\u00ec ho\u00e3n, s\u1ed1 ng\u00e0y thanh to\u00e1n b\u1ecb tr\u00ec ho\u00e3n v\u00e0 s\u1ed1 ti\u1ec1n thanh to\u00e1n ch\u1eadm tr\u1ec5:<\/p>\n<p style=\"text-align: justify\">S\u1ed1 ti\u1ec1n ph\u1ea1t = tr\u1ea3 x 0,03% x thu\u1ebf tr\u1ec5<\/p>\n<p style=\"text-align: justify\">L\u01b0u \u00fd: T\u00ednh ng\u00e0y thanh to\u00e1n sau thu\u1ebf (bao g\u1ed3m c\u00e1c ng\u00e0y l\u1ec5 v\u00e0 ng\u00e0y l\u1ec5) t\u1eeb ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n thanh to\u00e1n thu\u1ebf.<\/p>\n<h2 id=\"mot-so-cau-hoi-thuong-gap-ve-thue-mon-bai\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Mot_so_Cau_hoi_thuong_gap_ve_thue_cap_phep\"><\/span>M\u1ed9t s\u1ed1 C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf c\u1ea5p ph\u00e9p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Li\u1ec7u c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u00f3 thay \u0111\u1ed5i t\u1eeb c\u00e1c gia \u0111\u00ecnh doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb kh\u1ecfi danh m\u1ee5c th\u1ebb kh\u00f4ng?<\/li>\n<li>Th\u1eddi gian cho thu\u1ebf gi\u1ea5y ph\u00e9p 2025 l\u00e0 g\u00ec?<\/li>\n<li>B\u00e1o c\u00e1o thu\u1ebf ban \u0111\u1ea7u mu\u1ed9n nh\u01b0 th\u1ebf n\u00e0o?<\/li>\n<\/ul>\n<h3 id=\"doanh-nghiep-vua-va-nho-chuyen-doi-tu-ho-kinh-doanh-co-duoc-mien-thue-mon-bai-khong\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Lieu_cac_doanh_nghiep_vua_va_nho_co_thay_doi_tu_cac_gia_dinh_doanh_nghiep_de_duoc_mien_tru_khoi_danh_muc_the_khong\"><\/span>Li\u1ec7u c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u00f3 thay \u0111\u1ed5i t\u1eeb c\u00e1c gia \u0111\u00ecnh doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb kh\u1ecfi danh m\u1ee5c th\u1ebb kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">C\u00f3, c\u00e1c gia \u0111\u00ecnh th\u01b0\u01a1ng m\u1ea1i tr\u1edf th\u00e0nh c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, bao g\u1ed3m c\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u1ea5p ph\u00e9p trong ba n\u0103m \u0111\u1ea7u ti\u00ean k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n<h3 id=\"thoi-han-nop-thue-mon-bai-nam-2023\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Thoi_gian_cho_thue_giay_phep_2025_la_gi\"><\/span>Th\u1eddi gian cho thu\u1ebf gi\u1ea5y ph\u00e9p 2025 l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\"><em>*S\u1eeda \u0111\u1ed5i theo \u0110i\u1ec1u 4, \u0110i\u1ec1u 5\/ND-CP, theo \u0110\u1ea1o lu\u1eadt 22\/2020\/ND-CP v\u00e0 theo \u0110i\u1ec1u 10 c\u1ee7a \u0110i\u1ec1u 1, \u0110i\u1ec1u 10, \u0110i\u1ec1u 10, \u0110i\u1ec1u 126\/2020\/ND-CP: <\/em>H\u1ea1n ch\u00f3t thanh to\u00e1n thu\u1ebf gi\u1ea5y ph\u00e9p l\u00e0 ng\u00e0y 30 th\u00e1ng 1 n\u0103m 2025. Tuy nhi\u00ean, ng\u00e0y n\u00e0y tr\u00f9ng v\u1edbi ng\u00e0y th\u1ee9 hai c\u1ee7a T\u1ebft Nguy\u00ean \u0111\u00e1n, \u0111\u00e2y l\u00e0 m\u1ed9t ng\u00e0y l\u1ec5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh. Do \u0111\u00f3, sau k\u1ef3 ngh\u1ec9 TET, th\u1eddi h\u1ea1n thu\u1ebf c\u1ea5p ph\u00e9p cu\u1ed1i c\u00f9ng \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang ng\u00e0y 3 th\u00e1ng 2 n\u0103m 2025 (l\u1ea7n th\u1ee9 hai). H\u00e3y ch\u00fa \u00fd \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n c\u1ee7a c\u00f4ng ty v\u00e0 tr\u00e1nh s\u1ef1 ch\u1eadm tr\u1ec5 trong c\u00e1c h\u00ecnh ph\u1ea1t.<\/p>\n<h3 id=\"ho-so-khai-thue-ban-dau-nop-cham-co-the-bi-xu-phat-bao-nhieu-tien\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Bao_cao_thue_ban_dau_muon_nhu_the_nao\"><\/span>B\u00e1o c\u00e1o thu\u1ebf ban \u0111\u1ea7u mu\u1ed9n nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">N\u1ebfu th\u1eddi h\u1ea1n cho b\u00e1o c\u00e1o thu\u1ebf b\u1ecb tr\u00ec ho\u00e3n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00ea duy\u1ec7t t\u1eeb 2.000.000 \u0111\u1ebfn 25.000.000 VND t\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 nghi\u00eam tr\u1ecdng v\u00e0 m\u1ee9c \u0111\u1ed9 nghi\u00eam tr\u1ecdng c\u1ee7a vi\u1ec7c gi\u1ea3m thi\u1ec3u.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"M\u1ed9t s\u1ed1 C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf c\u1ea5p ph\u00e9p\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/4-cau-hoi-thuong-gap-ve-thue-mon-bai.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<p style=\"text-align: justify\">Thu\u1ebf c\u1ea5p ph\u00e9p ti\u1ebfng Anh l\u00e0 thu\u1ebf gi\u1ea5y ph\u00e9p th\u01b0\u01a1ng m\u1ea1i (BLT), \u0111\u01b0\u1ee3c d\u1ecbch l\u00e0 gi\u1ea5y ph\u00e9p kinh doanh, \u0111i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 ph\u1ea3i tr\u1ea3 thu\u1ebf khi ti\u1ebfn h\u00e0nh kinh doanh. T\u1ea1i Vi\u1ec7t Nam, trong t\u00e0i li\u1ec7u hi\u1ec7n t\u1ea1i, thu\u1eadt ng\u1eef &#8220;ph\u00ed c\u1ea5p ph\u00e9p&#8221; \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay v\u00ec &#8220;thu\u1ebf lopon&#8221;. Thanh to\u00e1n thu\u1ebf v\u00e0 minh b\u1ea1ch kinh doanh l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c v\u00e0 doanh nghi\u1ec7p.<\/p>\n<p>Ngu\u1ed3n: <a href=\"https:\/\/www.ckconitsha.com\/vn\/\">https:\/\/www.ckconitsha.com\/vn\/<\/a> T\u00e1c gi\u1ea3: <a href=\"https:\/\/www.ckconitsha.com\/vn\/author\/nguyenlandung\">Nguy\u1ec5n L\u00e2n d\u0169ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea7u h\u1ebft c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i tr\u1ea3 m\u1ed9t kho\u1ea3n ph\u00ed c\u1ea5p ph\u00e9p \u0111\u1ec3 ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam, \u0111i\u1ec1u n\u00e0y s\u1ebd thay \u0111\u1ed5i cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 gia \u0111\u00ecnh\/c\u00e1 nh\u00e2n. S\u1ed1 l\u01b0\u1ee3ng c\u00e1c l\u1edbp h\u1ecdc m\u00e0 m\u1ed9t&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-7377","post","type-post","status-publish","format-standard","hentry","category-kien-thuc"],"_links":{"self":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/7377","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/comments?post=7377"}],"version-history":[{"count":2,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/7377\/revisions"}],"predecessor-version":[{"id":7911,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/7377\/revisions\/7911"}],"wp:attachment":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/media?parent=7377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/categories?post=7377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/tags?post=7377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}