{"id":8774,"date":"2024-11-28T16:30:28","date_gmt":"2024-11-28T09:30:28","guid":{"rendered":"https:\/\/onesme.vn\/blog\/?p=8774"},"modified":"2025-11-27T17:35:58","modified_gmt":"2025-11-27T10:35:58","slug":"thue-mon-bai-la-gi-nhung-dieu-can-biet-ve-thue-mon-bai","status":"publish","type":"post","link":"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/thue-mon-bai-la-gi-nhung-dieu-can-biet-ve-thue-mon-bai.html","title":{"rendered":"Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec? Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 thu\u1ebf m\u00f4n b\u00e0i"},"content":{"rendered":"<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">T\u00ecm hi\u1ec3u thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec, b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1ch k\u00ea khai, n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i chi ti\u1ebft nh\u1ea5t n\u0103m 2024.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p cho b\u1ea1n th\u00f4ng tin chi ti\u1ebft v\u1ec1 thu\u1ebf m\u00f4n b\u00e0i, bao g\u1ed3m b\u1ea3n ch\u1ea5t, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, c\u00e1ch k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_43 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" area-label=\"ez-toc-toggle-icon-1\"><label for=\"item-6a033ec289eda\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-6a033ec289eda\"><\/a><\/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:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/thue-mon-bai-la-gi-nhung-dieu-can-biet-ve-thue-mon-bai.html\/#Ban_chat_cua_thue_mon_bai\" title=\"B\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf m\u00f4n b\u00e0i\">B\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf m\u00f4n b\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/thue-mon-bai-la-gi-nhung-dieu-can-biet-ve-thue-mon-bai.html\/#Doi_tuong_chiu_thue_mon_bai\" title=\"\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf m\u00f4n b\u00e0i\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf m\u00f4n b\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/thue-mon-bai-la-gi-nhung-dieu-can-biet-ve-thue-mon-bai.html\/#Ho_so_khai_thue_mon_bai\" title=\"H\u1ed3 s\u01a1 khai thu\u1ebf m\u00f4n b\u00e0i\">H\u1ed3 s\u01a1 khai thu\u1ebf m\u00f4n b\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/thue-mon-bai-la-gi-nhung-dieu-can-biet-ve-thue-mon-bai.html\/#Thoi_han_nop_to_khai_thue_mon_bai\" title=\"Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i\">Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_cua_thue_mon_bai\"><\/span><span style=\"font-family: verdana, geneva, sans-serif; font-size: 18pt;\"><b>B\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf m\u00f4n b\u00e0i<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5 tr\u00ean \u0111\u1ecba b\u00e0n Vi\u1ec7t Nam. Thu\u1ebf m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean lo\u1ea1i h\u00ecnh kinh doanh, ng\u00e0nh ngh\u1ec1, \u0111\u1ecba \u0111i\u1ec3m kinh doanh v\u00e0 quy m\u00f4 c\u1ee7a c\u01a1 s\u1edf kinh doanh, thay v\u00ec d\u1ef1a tr\u00ean thu nh\u1eadp hay l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Thu\u1ebf m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng trong c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u1ee7a Vi\u1ec7t Nam. Tr\u01b0\u1edbc \u0111\u00e2y, thu\u1eadt ng\u1eef \u201cthu\u1ebf m\u00f4n b\u00e0i\u201d \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u00e1p l\u1ec7nh 10-LCT\/H\u0110NN7 n\u0103m 1983. Tuy nhi\u00ean, t\u1eeb ng\u00e0y 01\/01\/2017, thu\u1eadt ng\u1eef n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng \u201cl\u1ec7 ph\u00ed m\u00f4n b\u00e0i\u201d theo Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 302\/2016\/TT-BTC12.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">N\u1ed9p thu\u1ebf m\u00f4n b\u00e0i \u0111\u00fang h\u1ea1n l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a m\u1ecdi c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 ch\u1ee9c kinh t\u1ebf:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b><i>T\u1ea1o ngu\u1ed3n thu \u1ed5n \u0111\u1ecbnh cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/i><\/b><span style=\"font-weight: 400;\">: Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 m\u1ed9t ngu\u1ed3n thu quan tr\u1ecdng \u0111\u1ec3 nh\u00e0 n\u01b0\u1edbc chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f4ng c\u1ed9ng, ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i v\u00e0 n\u00e2ng cao \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi d\u00e2n.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8904\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-4-3.jpg\" alt=\"\" width=\"800\" height=\"500\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-4-3.jpg 800w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-4-3-300x188.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-4-3-768x480.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-4-3-150x94.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-4-3-696x435.jpg 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><i><span style=\"font-weight: 400;\">\u00a0Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 m\u1ed9t ngu\u1ed3n thu quan tr\u1ecdng cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/i><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b><i>\u0110i\u1ec1u ti\u1ebft ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/i><\/b><span style=\"font-weight: 400;\">: Thu\u1ebf m\u00f4n b\u00e0i c\u00f3 t\u00e1c d\u1ee5ng \u0111i\u1ec1u ti\u1ebft ho\u1ea1t \u0111\u1ed9ng kinh doanh, h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng kinh doanh t\u1ef1 ph\u00e1t, g\u00f3p ph\u1ea7n t\u1ea1o m\u00f4i tr\u01b0\u1eddng kinh doanh l\u00e0nh m\u1ea1nh.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b><i>Khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n c\u00e1c ng\u00e0nh ngh\u1ec1 \u01b0u ti\u00ean<\/i><\/b><span style=\"font-weight: 400;\">: Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ec3 khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n c\u00e1c ng\u00e0nh ngh\u1ec1 \u01b0u ti\u00ean, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c ng\u00e0nh ngh\u1ec1 n\u00e0y ph\u00e1t tri\u1ec3n.<\/span><\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_thue_mon_bai\"><\/span><span style=\"font-family: verdana, geneva, sans-serif; font-size: 18pt;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf m\u00f4n b\u00e0i<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 65\/2020\/TT-BTC, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf m\u00f4n b\u00e0i bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b><i>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/i><\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, doanh nghi\u1ec7p t\u01b0 nh\u00e2n, v\u00e0 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c. \u0110\u00e2y l\u00e0 nh\u1eefng t\u1ed5 ch\u1ee9c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b><i>T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3<\/i><\/b><span style=\"font-weight: 400;\">: C\u00e1c h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3. Nh\u1eefng t\u1ed5 ch\u1ee9c n\u00e0y th\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc t\u1ef1 nguy\u1ec7n, h\u1ee3p t\u00e1c v\u00e0 c\u00f9ng c\u00f3 l\u1ee3i.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b><i>\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/i><\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 ngo\u00e0i c\u00f4ng l\u1eadp, ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 gi\u00e1o d\u1ee5c, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao, v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 c\u00f4ng kh\u00e1c.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b><i>T\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n<\/i><\/b><span style=\"font-weight: 400;\">: C\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3ng g\u00f3p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua vi\u1ec7c n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8905\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-2-2.jpg\" alt=\"\" width=\"800\" height=\"500\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-2-2.jpg 800w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-2-2-300x188.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-2-2-768x480.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-2-2-150x94.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-2-2-696x435.jpg 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><i><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf m\u00f4n b\u00e0i l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a m\u1ecdi c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 ch\u1ee9c kinh t\u1ebf<\/span><\/i><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b><i>T\u1ed5 ch\u1ee9c kh\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/i><\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng thu\u1ed9c c\u00e1c nh\u00f3m tr\u00ean nh\u01b0ng v\u1eabn tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. Nh\u1eefng t\u1ed5 ch\u1ee9c n\u00e0y c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b><i>Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c n\u00eau b\u00ean tr\u00ean (n\u1ebfu c\u00f3)<\/i><\/b><span style=\"font-weight: 400;\">: C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i n\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd h\u01a1n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean to\u00e0n qu\u1ed1c.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b><i>C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/i><\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m c\u00e1c h\u1ed9 kinh doanh c\u00e1 th\u1ec3, nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 c\u00e1 nh\u00e2n kinh doanh. Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y th\u01b0\u1eddng c\u00f3 quy m\u00f4 kinh doanh nh\u1ecf l\u1ebb nh\u01b0ng v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u00e0 minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_khai_thue_mon_bai\"><\/span><span style=\"font-family: verdana, geneva, sans-serif; font-size: 18pt;\"><b>H\u1ed3 s\u01a1 khai thu\u1ebf m\u00f4n b\u00e0i<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo M\u1ee5c 10 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo\u202fNgh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (thu\u1ebf m\u00f4n b\u00e0i) g\u1ed3m:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">g\u1ed3m c\u00e1c th\u00e0nh ph\u1ea7n sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b><i>T\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/i><\/b><span style=\"font-weight: 400;\">: \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng nh\u1ea5t trong h\u1ed3 s\u01a1 khai thu\u1ebf m\u00f4n b\u00e0i. T\u1edd khai n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp theo M\u1eabu 01\/LPMB quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC; y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 doanh nghi\u1ec7p, bao g\u1ed3m t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9, v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b><i>Gi\u1ea5y \u1ee7y quy\u1ec1n<\/i><\/b><span style=\"font-weight: 400;\">: Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p t\u1edd khai kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, c\u1ea7n c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n h\u1ee3p l\u1ec7. Gi\u1ea5y \u1ee7y quy\u1ec1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd b\u1edfi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, k\u00e8m theo d\u1ea5u c\u1ee7a doanh nghi\u1ec7p n\u1ebfu c\u00f3.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8906\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-3-2.jpg\" alt=\"\" width=\"800\" height=\"500\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-3-2.jpg 800w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-3-2-300x188.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-3-2-768x480.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-3-2-150x94.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/11\/thue-mon-bai-la-gi-onesme-3-2-696x435.jpg 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><i><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/span><\/i><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Vi\u1ec7c k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd. Doanh nghi\u1ec7p c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf m\u00f4n b\u00e0i \u0111\u00fang h\u1ea1n \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t v\u00e0 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh di\u1ec5n ra thu\u1eadn l\u1ee3i.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_thue_mon_bai\"><\/span><span style=\"font-family: verdana, geneva, sans-serif; font-size: 18pt;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (thu\u1ebf m\u00f4n b\u00e0i) \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp: Bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n t\u1eeb h\u1ed9 kinh doanh, ho\u1eb7c doanh nghi\u1ec7p c\u00f3 th\u00e0nh l\u1eadp th\u00eam \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. C\u00e1c doanh nghi\u1ec7p n\u00e0y ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 n\u0103m sau n\u0103m th\u00e0nh l\u1eadp ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh: Kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. C\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0m c\u0103n c\u1ee9 t\u00ednh s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p. Sau \u0111\u00f3, c\u01a1 quan thu\u1ebf s\u1ebd th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec, b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1ch k\u00ea khai, n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd, c\u00e1c doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ea7n n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i. Hy v\u1ecdng b\u00e0i vi\u1ebft tr\u00ean \u0111\u00e3 cung c\u1ea5p cho b\u1ea1n nh\u1eefng th\u00f4ng tin h\u1eefu \u00edch v\u1ec1 thu\u1ebf m\u00f4n b\u00e0i n\u0103m 2024.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">_______<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><span style=\"font-weight: 400;\">Website: <\/span><a href=\"https:\/\/onesme.vn\"><span style=\"font-weight: 400;\">https:\/\/onesme.vn<\/span><\/a><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Hotline: 1800 1260<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><span style=\"font-weight: 400;\">Email: <\/span><a href=\"mailto:onesme@vnpt.vn\"><span style=\"font-weight: 400;\">onesme@vnpt.vn<\/span><\/a><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span><\/span><\/p>\n<p><strong>Xem th\u00eam:\u00a0<\/strong><\/p>\n<div class=\"banner-news container-fuild \">\n<div class=\"container\">\n<div class=\"col-12 col-lg-8\">\n<p><a href=\"https:\/\/vnpt.com.vn\/tin-tuc\/thuc-day-chuyen-doi-so-nganh-nong-nghiep-bang-he-thong-thong-tin-chuyen-nganh-vnpt-aims.html\" target=\"_blank\" rel=\"noopener\"><strong>Th\u00fac \u0111\u1ea9y chuy\u1ec3n \u0111\u1ed5i s\u1ed1 ng\u00e0nh n\u00f4ng nghi\u1ec7p b\u1eb1ng h\u1ec7 th\u1ed1ng th\u00f4ng tin chuy\u00ean ng\u00e0nh VNPT AIMS<\/strong><\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>T\u00ecm hi\u1ec3u thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec, b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1ch k\u00ea khai, n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i chi ti\u1ebft nh\u1ea5t n\u0103m 2024. Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p cho b\u1ea1n th\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":39,"featured_media":8907,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[49,103,256,147],"class_list":{"0":"post-8774","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-tin-tuc-su-kien","8":"tag-onesme","9":"tag-sme","10":"tag-thue-mon-bai-la-gi","11":"tag-vnpt"},"_links":{"self":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/8774","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/users\/39"}],"replies":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/comments?post=8774"}],"version-history":[{"count":9,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/8774\/revisions"}],"predecessor-version":[{"id":9882,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/8774\/revisions\/9882"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media\/8907"}],"wp:attachment":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media?parent=8774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/categories?post=8774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/tags?post=8774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}