{"id":3893,"date":"2020-04-20T17:37:34","date_gmt":"2020-04-20T10:37:34","guid":{"rendered":"https:\/\/ketoantc.mitc.edu.vn\/?p=3893"},"modified":"2024-05-14T08:15:50","modified_gmt":"2024-05-14T01:15:50","slug":"3-thong-tin-quan-trong-tai-nghi-dinh-41-ve-gia-han-nop-thue-tien-thue-dat","status":"publish","type":"post","link":"https:\/\/ketoantc.mitc.edu.vn\/tin-tuc-su-kien\/3-thong-tin-quan-trong-tai-nghi-dinh-41-ve-gia-han-nop-thue-tien-thue-dat.html","title":{"rendered":"3 TH\u00d4NG TIN QUAN TR\u1eccNG T\u1ea0I NGH\u1eca \u0110\u1ecaNH 41 V\u1ec0 GIA H\u1ea0N N\u1ed8P THU\u1ebe, TI\u1ec0N THU\u00ca \u0110\u1ea4T"},"content":{"rendered":"
Ng\u00e0y 08\/4, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t. \u0110\u00e2y l\u00e0 tin vui v\u1edbi r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh. \u0110\u1ec3 b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh ph\u1ea3i bi\u1ebft r\u00f5 quy \u0111\u1ecbnh v\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 41\/2020.<\/p>\n
\n

1. Ai \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t?<\/strong><\/h2>\n

C\u0103n c\u1ee9\u00a0\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 41\/2020\/N\u0110-CP<\/a>, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t g\u1ed3m:<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t trong c\u00e1c ng\u00e0nh kinh t\u1ebf sau:<\/em><\/p>\n

– N\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n.<\/p>\n

– S\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn th\u1ef1c ph\u1ea9m; d\u1ec7t; s\u1ea3n xu\u1ea5t trang ph\u1ee5c; s\u1ea3n xu\u1ea5t da v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 li\u00ean quan; ch\u1ebf bi\u1ebfn g\u1ed7 v\u00e0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb g\u1ed7, tre, n\u1ee9a (tr\u1eeb gi\u01b0\u1eddng, t\u1ee7, b\u00e0n, gh\u1ebf); s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb r\u01a1m, r\u1ea1 v\u00e0 v\u1eadt li\u1ec7u t\u1ebft b\u1ec7n\u2026<\/p>\n

– X\u00e2y d\u1ef1ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 2. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng kinh doanh trong c\u00e1c ng\u00e0nh kinh t\u1ebf sau:<\/em><\/p>\n

– V\u1eadn t\u1ea3i kho b\u00e3i; d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa v\u00e0 \u0103n u\u1ed1ng; gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o; y t\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng\u00a0tr\u1ee3 gi\u00fap x\u00e3 h\u1ed9i; ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

– Ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 lao \u0111\u1ed9ng v\u00e0 vi\u1ec7c l\u00e0m; ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u1ea1i l\u00fd du l\u1ecbch, kinh doanh tua du l\u1ecbch v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3, li\u00ean quan \u0111\u1ebfn qu\u1ea3ng b\u00e1 v\u00e0 t\u1ed5 ch\u1ee9c tua du l\u1ecbch.<\/p>\n

– Ho\u1ea1t \u0111\u1ed9ng s\u00e1ng t\u00e1c, ngh\u1ec7 thu\u1eadt v\u00e0 gi\u1ea3i tr\u00ed; ho\u1ea1t \u0111\u1ed9ng c\u1ee7a th\u01b0 vi\u1ec7n, l\u01b0u tr\u1eef, b\u1ea3o t\u00e0ng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a kh\u00e1c; ho\u1ea1t \u0111\u1ed9ng th\u1ec3 thao, vui ch\u01a1i gi\u1ea3i tr\u00ed; ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim.<\/p>\n

Danh m\u1ee5c ng\u00e0nh kinh t\u1ebf n\u00eau t\u1ea1i tr\u01b0\u1eddng h\u1ee3p 1 v\u00e0 2 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Quy\u1ebft \u0111\u1ecbnh\u00a027\/2018\/Q\u0110-TTg<\/a>.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 3: Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n; s\u1ea3n ph\u1ea9m c\u01a1 kh\u00ed tr\u1ecdng \u0111i\u1ec3m<\/em><\/p>\n

C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh:<\/p>\n

– S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh\u00a0111\/2015\/N\u0110-CP<\/a>.<\/p>\n

– S\u1ea3n ph\u1ea9m c\u01a1 kh\u00ed tr\u1ecdng\u00a0\u0111i\u1ec3m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo\u00a0Quy\u1ebft \u0111\u1ecbnh 319\/Q\u0110-TTg<\/a>.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 4: Doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u00e0 Ngh\u1ecb \u0111\u1ecbnh\u00a039\/2018\/N\u0110-CP<\/a>.<\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 5: T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ecbu \u1ea3nh h\u01b0\u1edfng do d\u1ecbch Covid-19 theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/em><\/p>\n

Danh s\u00e1ch c\u1ee5 th\u1ec3 s\u1ebd \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1.<\/p>\n

L\u01b0u \u00fd: Ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh quy \u0111\u1ecbnh t\u1ea1i tr\u01b0\u1eddng h\u1ee3p 1, 2 v\u00e0 tr\u01b0\u1eddng h\u1ee3p 3 l\u00e0 ng\u00e0nh, l\u0129nh v\u1ef1c m\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ph\u00e1t sinh doanh thu trong n\u0103m 2019 ho\u1eb7c n\u0103m 2020.<\/p>\n

2. L\u00f9i th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t 5 th\u00e1ng<\/strong><\/h2>\n

Theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 41\/2020\/N\u0110-CP, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gia h\u1ea1n nh\u01b0 sau:<\/p>\n

2.1. Gia h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u)<\/em><\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n\n\n\n\n\n\n
\n

TT<\/strong><\/p>\n<\/td>\n

\n

\u0110\u1ed1i t\u01b0\u1ee3ng<\/strong><\/p>\n<\/td>\n

\n

K\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n<\/strong><\/p>\n<\/td>\n

\n

H\u1ea1n c\u0169<\/strong><\/p>\n<\/td>\n

\n

H\u1ea1n m\u1edbi<\/strong><\/p>\n<\/td>\n<\/tr>\n

1<\/td>\nK\u00ea khai theo th\u00e1ng<\/td>\nTh\u00e1ng 3\/2020<\/td>\n20\/4\/2020<\/td>\n\u0110\u01b0\u1ee3c gia h\u1ea1n 05 th\u00e1ng.<\/td>\n<\/tr>\n
Th\u00e1ng 4\/2020<\/td>\n20\/5\/2020<\/td>\n<\/tr>\n
Th\u00e1ng 5\/2020<\/td>\n20\/6\/2020<\/td>\n<\/tr>\n
Th\u00e1ng 6\/2020<\/td>\n20\/7\/2020<\/td>\n<\/tr>\n
2<\/td>\nK\u00ea khai theo qu\u00fd<\/td>\nQu\u00fd 1\/2020<\/td>\n30\/4\/2020<\/td>\n<\/tr>\n
Qu\u00fd 2\/2020<\/td>\n30\/7\/2020<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u01b0u \u00fd:<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n d\u1eabn \u0111\u1ebfn l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam do khai b\u1ed5 sung.<\/p>\n

– C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng, qu\u00fd theo quy \u0111\u1ecbnh, nh\u01b0ng ch\u01b0a ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p ph\u00e1t sinh tr\u00ean T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 k\u00ea khai. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a th\u00e1ng, qu\u00fd \u0111\u01b0\u1ee3c gia h\u1ea1n nh\u01b0 sau:<\/p>\n

+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 3\/2020 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/9\/2020.<\/p>\n

+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2020 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/10\/2020.<\/p>\n

+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 5\/2020 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/11\/2020.<\/p>\n

+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 6\/2020 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/12\/2020.<\/p>\n

+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 1\/2020 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/9\/2020.<\/p>\n

+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 2\/2020 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/12\/2020.<\/p>\n

2.2. Gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/em><\/strong><\/p>\n\n\n\n\n\n\n
\n

TT<\/strong><\/p>\n<\/td>\n

\n

K\u1ef3 \u0111\u01b0\u1ee3c gia h\u1ea1n<\/strong><\/p>\n<\/td>\n

\n

H\u1ea1n c\u0169<\/strong><\/p>\n<\/td>\n

\n

H\u1ea1n m\u1edbi<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2019<\/td>\n\n

H\u1ea1n quy\u1ebft to\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/3\/2020<\/p>\n<\/td>\n

\n

\u0110\u01b0\u1ee3c gia h\u1ea1n 05 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p qu\u00fd 1\/2020<\/td>\n\n

30\/4\/2020<\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p qu\u00fd 2\/2020<\/td>\n\n

30\/7\/2020<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u01b0u \u00fd:<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n c\u1ee7a n\u0103m 2019 v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p \u0111\u1ec3 n\u1ed9p cho s\u1ed1 ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c.<\/p>\n

– \u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp th\u01b0 tra so\u00e1t (M\u1eabu s\u1ed1 C1-11\/NS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 84\/2016\/TT-BTC) k\u00e8m theo ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ho\u1eb7c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn n\u1ed9i dung \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh g\u1eedi c\u01a1 quan thu\u1ebf.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf c\u00f3 c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u0169ng \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh thu\u1ed9c ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/p>\n

2.3. Gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh<\/em><\/strong><\/p>\n

Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p n\u0103m 2020 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/12\/2020.<\/p>\n

2.4. Gia h\u1ea1n ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/em><\/strong><\/p>\n

Kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 41\/2020\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi h\u1ea1n gia h\u1ea1n \u0111\u1ed1i v\u1edbi ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0 sau:<\/p>\n

– Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p k\u1ef3 \u0111\u1ea7u n\u0103m 2020 c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111ang \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ef1c ti\u1ebfp theo Quy\u1ebft \u0111\u1ecbnh, H\u1ee3p \u0111\u1ed3ng c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m th\u00ec gia h\u1ea1n l\u00e0 05 th\u00e1ng.<\/p>\n

– Quy \u0111\u1ecbnh gia h\u1ea1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u1ea3 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u Quy\u1ebft \u0111\u1ecbnh, H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t tr\u1ef1c ti\u1ebfp c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c nhau trong \u0111\u00f3 c\u00f3 ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2, 3 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 41\/2020.<\/p>\n

3. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf<\/strong><\/h2>\n

B\u01b0\u1edbc 1:\u00a0Chu\u1ea9n b\u1ecb Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n<\/a><\/p>\n

B\u01b0\u1edbc 2: G\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n<\/p>\n

N\u01a1i g\u1eedi: C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/p>\n

Th\u1eddi \u0111i\u1ec3m n\u1ed9p:<\/p>\n

– N\u1ed9p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo th\u00e1ng (ho\u1eb7c theo qu\u00fd).<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n kh\u00f4ng n\u1ed9p c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng (ho\u1eb7c theo qu\u00fd) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7\/2020.<\/p>\n

– N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n cho c\u01a1 quan thu\u1ebf sau ng\u00e0y 30\/7\/2020 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

L\u01b0u \u00fd:<\/p>\n

– Ch\u1ec9 c\u1ea7n g\u1eedi 01 l\u1ea7n cho to\u00e0n b\u1ed9 c\u00e1c k\u1ef3 c\u1ee7a c\u00e1c s\u1eafc thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n

– C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1eabn th\u1ef1c hi\u1ec7n gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u00e1c k\u1ef3 ph\u00e1t sinh \u0111\u01b0\u1ee3c gia h\u1ea1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n.<\/p>\n

– C\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

– Trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, c\u0103n c\u1ee9 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb, c\u01a1 quan thu\u1ebf kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/p>\n

K\u1ebft lu\u1eadn: Tr\u00ean \u0111\u00e2y l\u00e0 quy \u0111\u1ecbnh v\u1ec1\u00a0gia h\u1ea1n n\u1ed9p thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 41\/2020<\/strong>. Theo \u0111\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c gia h\u1ea1n 05 th\u00e1ng v\u00e0 ph\u1ea3i n\u1ed9p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb tr\u01b0\u1edbc ng\u00e0y 30\/7\/2020.<\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 08\/4, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh gia h\u1ea1n […]<\/p>\n","protected":false},"author":10,"featured_media":3894,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yst_prominent_words":[],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts\/3893"}],"collection":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/comments?post=3893"}],"version-history":[{"count":0,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts\/3893\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/media\/3894"}],"wp:attachment":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/media?parent=3893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/categories?post=3893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/tags?post=3893"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/yst_prominent_words?post=3893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}