{"id":52278,"date":"2024-08-05T09:25:10","date_gmt":"2024-08-05T02:25:10","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=52278"},"modified":"2025-04-23T14:22:46","modified_gmt":"2025-04-23T07:22:46","slug":"thue-la-gi","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/thue-la-gi\/","title":{"rendered":"Thu\u1ebf L\u00e0 G\u00ec? M\u1ee5c \u0110\u00edch V\u00e0 \u0110\u1eb7c \u0110i\u1ec3m C\u1ee7a Thu\u1ebf L\u00e0 G\u00ec?"},"content":{"rendered":"\n<div class=\"kk-star-ratings\n     kksr-valign-top     kksr-align-left    \"\n    data-payload=\"{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;52278&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;count&quot;:&quot;0&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.5&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;\\u0110\\u00e1nh gi\\u00e1 post&quot;,&quot;legend&quot;:&quot;4.5\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;22&quot;,&quot;width&quot;:&quot;119&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;}\">\n    \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 119px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n    \n<div class=\"kksr-legend\">\n            <span class=\"kksr-muted\">\u0110\u00e1nh gi\u00e1 post<\/span>\n    <\/div>\n<\/div>\n<p><strong><em>Thu\u1ebf l\u00e0 g\u00ec<\/em><\/strong><em>? <\/em><em>Hi\u1ec3u \u0111\u00fang thu\u1ebf s\u1ebd gi\u00fap b\u1ea1n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. B\u1ecf t\u00fai ki\u1ebfn th\u1ee9c c\u1ef1c hay v\u1ec1 thu\u1ebf v\u1edbi th\u00f4ng tin \u0111\u01b0\u1ee3c JobsGO chia s\u1ebb trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9!<\/em><\/p>\n<div id=\"toc_container\" class=\"toc_light_blue no_bullets\"><p class=\"toc_title\">M\u1ee5c l\u1ee5c<\/p><ul class=\"toc_list\"><li><a href=\"#1_Thue_La_Gi_Cac_Thuat_Ngu_Lien_Quan_Den_Thue\">1. Thu\u1ebf L\u00e0 G\u00ec? C\u00e1c Thu\u1eadt Ng\u1eef Li\u00ean Quan \u0110\u1ebfn Thu\u1ebf<\/a><ul><li><a href=\"#11_Khai_Niem_Thue\">1.1. Kh\u00e1i Ni\u1ec7m Thu\u1ebf<\/a><\/li><li><a href=\"#12_Thanh_Tra_Thue\">1.2. Thanh Tra Thu\u1ebf<\/a><\/li><li><a href=\"#13_Dang_Ky_Thue\">1.3. \u0110\u0103ng K\u00fd Thu\u1ebf<\/a><\/li><li><a href=\"#14_Khau_Tru_Thue\">1.4. Kh\u1ea5u Tr\u1eeb Thu\u1ebf<\/a><\/li><li><a href=\"#15_Thue_Suat\">1.5. Thu\u1ebf Su\u1ea5t<\/a><\/li><li><a href=\"#16_Bao_Cao_Thue\">1.6. B\u00e1o C\u00e1o Thu\u1ebf<\/a><\/li><li><a href=\"#17_Thue_Phu_Thu_Surcharge\">1.7. Thu\u1ebf Ph\u1ee5 Thu Surcharge<\/a><\/li><\/ul><\/li><li><a href=\"#2_Dac_Diem_Cua_Thue\">2. \u0110\u1eb7c \u0110i\u1ec3m C\u1ee7a Thu\u1ebf<\/a><ul><li><a href=\"#21_Thue_Co_Tinh_Chat_Bat_Buoc\">2.1. Thu\u1ebf C\u00f3 T\u00ednh Ch\u1ea5t B\u1eaft Bu\u1ed9c<\/a><\/li><li><a href=\"#22_Thue_Co_Tinh_Chat_Quyen_Luc\">2.2. Thu\u1ebf C\u00f3 T\u00ednh Ch\u1ea5t Quy\u1ec1n L\u1ef1c<\/a><\/li><li><a href=\"#23_Thue_Khong_Hoan_Tra_Truc_Tiep_Khong_Mang_Tinh_Doi_Gia\">2.3. Thu\u1ebf Kh\u00f4ng Ho\u00e0n Tr\u1ea3 Tr\u1ef1c Ti\u1ebfp, Kh\u00f4ng Mang T\u00ednh \u0110\u1ed1i Gi\u00e1<\/a><\/li><li><a href=\"#24_Thue_Co_Tinh_Chat_Vinh_Vien\">2.4. Thu\u1ebf C\u00f3 T\u00ednh Ch\u1ea5t V\u0129nh Vi\u1ec5n<\/a><\/li><\/ul><\/li><li><a href=\"#3_Thue_Co_Vai_Tro_Nhu_The_Nao\">3. Thu\u1ebf C\u00f3 Vai Tr\u00f2 Nh\u01b0 Th\u1ebf N\u00e0o?<\/a><\/li><li><a href=\"#4_Phan_Loai_Thue_Dua_Vao_Nhung_Tieu_Chi_Nao\">4. Ph\u00e2n Lo\u1ea1i Thu\u1ebf D\u1ef1a V\u00e0o Nh\u1eefng Ti\u00eau Ch\u00ed N\u00e0o?<\/a><ul><li><a href=\"#41_Dua_Vao_Cach_Thu_Thue\">4.1. D\u1ef1a V\u00e0o C\u00e1ch Thu Thu\u1ebf<\/a><\/li><li><a href=\"#42_Dua_Vao_Tinh_Chat_Hanh_Chinh\">4.2. D\u1ef1a V\u00e0o T\u00ednh Ch\u1ea5t H\u00e0nh Ch\u00ednh<\/a><\/li><li><a href=\"#43_Dua_Vao_Tinh_Chat_Kinh_Te\">4.3. D\u1ef1a V\u00e0o T\u00ednh Ch\u1ea5t Kinh T\u1ebf<\/a><\/li><\/ul><\/li><li><a href=\"#5_Cac_Loai_Thue_Pho_Bien_Hien_Nay\">5. C\u00e1c Lo\u1ea1i Thu\u1ebf Ph\u1ed5 Bi\u1ebfn Hi\u1ec7n Nay<\/a><ul><li><a href=\"#51_Thue_Thu_Nhap_Ca_Nhan\">5.1. Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n<\/a><\/li><li><a href=\"#52_Thue_Gia_Tri_Gia_Tang\">5.2. Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng<\/a><\/li><li><a href=\"#53_Thue_Tieu_Thu_Dac_Biet\">5.3. Thu\u1ebf Ti\u00eau Th\u1ee5 \u0110\u1eb7c Bi\u1ec7t<\/a><\/li><li><a href=\"#54_Thue_Thu_Nhap_Doanh_Nghiep\">5.4. Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p<\/a><\/li><li><a href=\"#55_Thue_Su_Dung_Dat\">5.5. Thu\u1ebf S\u1eed D\u1ee5ng \u0110\u1ea5t<\/a><\/li><li><a href=\"#56_Thue_Xuat_Nhap_Khau\">5.6. Thu\u1ebf Xu\u1ea5t Nh\u1eadp Kh\u1ea9u<\/a><\/li><li><a href=\"#57_Thue_Tai_Nguyen\">5.7. Thu\u1ebf T\u00e0i Nguy\u00ean<\/a><\/li><li><a href=\"#58_Thue_Bao_Ve_Moi_Truong\">5.8. Thu\u1ebf B\u1ea3o V\u1ec7 M\u00f4i Tr\u01b0\u1eddng<\/a><\/li><li><a href=\"#59_Le_Phi_Mon_Bai\">5.9. L\u1ec7 Ph\u00ed M\u00f4n B\u00e0i<\/a><\/li><li><a href=\"#510_Le_Phi_Truoc_Ba\">5.10. L\u1ec7 Ph\u00ed Tr\u01b0\u1edbc B\u1ea1<\/a><\/li><\/ul><\/li><li><a href=\"#6_Danh_Sach_Cac_Luat_Lien_Quan_Den_Thue_Tai_Viet_Nam\">6. Danh S\u00e1ch C\u00e1c Lu\u1eadt Li\u00ean Quan \u0110\u1ebfn Thu\u1ebf T\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li><a href=\"#7_Ca_Nhan_To_Chuc_Viet_Nam_Cham_Nop_Thue_Bi_Xu_Phat_Nhu_The_Nao\">7. C\u00e1 Nh\u00e2n, T\u1ed5 Ch\u1ee9c Vi\u1ec7t Nam Ch\u1eadm N\u1ed9p Thu\u1ebf B\u1ecb X\u1eed Ph\u1ea1t Nh\u01b0 Th\u1ebf N\u00e0o?<\/a><ul><li><a href=\"#71_Nop_Tien_Cham_Nop\">7.1. N\u1ed9p Ti\u1ec1n Ch\u1eadm N\u1ed9p<\/a><\/li><li><a href=\"#72_Xu_Phat_Hanh_Chinh\">7.2. X\u1eed Ph\u1ea1t H\u00e0nh Ch\u00ednh<\/a><\/li><\/ul><\/li><li><a href=\"#8_Ca_Nhan_To_Chuc_Viet_Nam_Nop_Thue_O_Dau_Theo_Hinh_Thuc_Nao\">8. C\u00e1 Nh\u00e2n, T\u1ed5 Ch\u1ee9c Vi\u1ec7t Nam N\u1ed9p Thu\u1ebf \u1ede \u0110\u00e2u? Theo H\u00ecnh Th\u1ee9c N\u00e0o?<\/a><\/li><li><a href=\"#9_Tron_Thue_Bi_Xu_Ly_Nhu_The_Nao\">9. Tr\u1ed1n Thu\u1ebf B\u1ecb X\u1eed L\u00fd Nh\u01b0 Th\u1ebf N\u00e0o?<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1_Thue_La_Gi_Cac_Thuat_Ngu_Lien_Quan_Den_Thue\"><strong>1. Thu\u1ebf L\u00e0 G\u00ec? C\u00e1c Thu\u1eadt Ng\u1eef Li\u00ean Quan \u0110\u1ebfn Thu\u1ebf<\/strong><\/span><\/h2>\n<h3><span id=\"11_Khai_Niem_Thue\"><strong>1.1. Kh\u00e1i Ni\u1ec7m Thu\u1ebf<\/strong><\/span><\/h3>\n<p>Tr\u00ean th\u1ebf gi\u1edbi ch\u01b0a c\u00f3 s\u1ef1 th\u1ed1ng nh\u1ea5t v\u1ec1 kh\u00e1i ni\u1ec7m thu\u1ebf. M\u1ed7i nh\u00e0 kinh t\u1ebf v\u1edbi g\u00f3c nh\u00ecn kh\u00e1c nhau l\u1ea1i c\u00f3 nh\u1eefng c\u00e1ch \u0111\u1ecbnh ngh\u0129a ri\u00eang. V\u1eady, kh\u00e1i ni\u1ec7m ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u1ec1 <a rel=\"nofollow\" href=\"https:\/\/en.wikipedia.org\/wiki\/Tax\"><strong>thu\u1ebf l\u00e0 g\u00ec<\/strong><\/a>?<\/p>\n<figure id=\"attachment_76805\" aria-describedby=\"caption-attachment-76805\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-76805 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten.png\" alt=\"Kh\u00e1i ni\u1ec7m thu\u1ebf l\u00e0 g\u00ec?\" width=\"800\" height=\"450\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-300x169.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-150x84.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-768x432.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-76805\" class=\"wp-caption-text\"><center><em>Kh\u00e1i ni\u1ec7m thu\u1ebf l\u00e0 g\u00ec?<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<blockquote id=\"kh\u00e1i_ni\u1ec7m_thu\u1ebf\" cite=\"https:\/\/jobsgo.vn\/blog\/thue-la-gi\/#dac_trung_cua_thue\"><p><strong>Thu\u1ebf<\/strong> l\u00e0 m\u1ed9t kho\u1ea3n thu mang t\u00ednh b\u1eaft bu\u1ed9c c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c n\u1ed9p thu\u1ebf l\u00e0 nh\u1eb1m m\u1ee5c \u0111\u00edch chi ti\u00eau cho nh\u1eefng l\u1ee3i \u00edch chung c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p><\/blockquote>\n<p>Thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u ti\u00ean v\u00e0o th\u1eddi c\u1ed5 \u0111\u1ea1i kho\u1ea3ng 3000-2900 TCN t\u1ea1i Ai C\u1eadp. Khi \u0111\u00f3, n\u1ebfu kh\u00f4ng n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb ph\u1ea1t r\u1ea5t n\u1eb7ng. Ng\u00e0y nay, vi\u1ec7c n\u1ed9p thu\u1ebf l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, tr\u1ed1n n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh t\u1ea1i t\u1eebng qu\u1ed1c gia.<\/p>\n<h3><span id=\"12_Thanh_Tra_Thue\"><strong>1.2. Thanh Tra Thu\u1ebf<\/strong><\/span><\/h3>\n<p><strong>Thanh tra thu\u1ebf<\/strong> ch\u00ednh l\u00e0 ng\u01b0\u1eddi \u0111\u1ea3m nh\u1eadn nhi\u1ec7m v\u1ee5 ki\u1ec3m tra v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p. Vi\u1ec7c ki\u1ec3m tra n\u00e0y s\u1ebd d\u1ef1a tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc t\u1eeb quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt ban h\u00e0nh.<\/p>\n<h3><span id=\"13_Dang_Ky_Thue\"><strong>1.3. \u0110\u0103ng K\u00fd Thu\u1ebf<\/strong><\/span><\/h3>\n<p><strong>\u0110\u0103ng k\u00fd thu\u1ebf<\/strong> l\u00e0 ngh\u0129a v\u1ee5 ph\u1ea3i th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 n\u00e0y s\u1ebd s\u1eed d\u1ee5ng \u0111\u1ec3 n\u1ed9p thu\u1ebf v\u1ec1 sau.<\/p>\n<h3><span id=\"14_Khau_Tru_Thue\"><strong>1.4. Kh\u1ea5u Tr\u1eeb Thu\u1ebf<\/strong><\/span><\/h3>\n<p><strong>Kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong> l\u00e0 m\u1ed9t kho\u1ea3n gi\u1ea3m tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i tr\u1ea3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c doanh nghi\u1ec7p t\u1eeb s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n ban \u0111\u1ea7u. Khi t\u00ednh to\u00e1n thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed, chi ph\u00ed \u0111\u1ea7u t\u01b0, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c \u0111\u1ec3 gi\u1ea3m b\u1edbt s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i tr\u1ea3.<\/p>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/jobsgo.vn\/blog\/thu-nhap-chiu-thue-la-gi\/\" target=\"_blank\" rel=\"noopener\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 g\u00ec<\/a>? Nh\u1eefng th\u00f4ng tin v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/p>\n<h3><span id=\"15_Thue_Suat\"><strong>1.5. Thu\u1ebf Su\u1ea5t<\/strong><\/span><\/h3>\n<p><strong>Thu\u1ebf su\u1ea5t<\/strong> l\u00e0 m\u1ee9c ph\u1ea7n tr\u0103m (%) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00ean gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u1ec3 t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i tr\u1ea3. Thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c nhau nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf doanh thu, vv.<\/p>\n<p>Thu\u1ebf su\u1ea5t th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng lo\u1ea1i thu\u1ebf v\u00e0 t\u1eebng kho\u1ea3ng th\u1eddi gian.<\/p>\n<figure id=\"attachment_76806\" aria-describedby=\"caption-attachment-76806\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-76806 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-1.png\" alt=\"Thu\u1ebf su\u1ea5t l\u00e0 g\u00ec?\" width=\"800\" height=\"533\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-1.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-1-300x200.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-1-150x100.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-1-768x512.png 768w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-1-120x80.png 120w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-1-360x240.png 360w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-1-600x400.png 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-76806\" class=\"wp-caption-text\"><center><em>Thu\u1ebf su\u1ea5t l\u00e0 g\u00ec?<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h3><span id=\"16_Bao_Cao_Thue\"><strong>1.6. B\u00e1o C\u00e1o Thu\u1ebf<\/strong><\/span><\/h3>\n<p>B\u00e1o c\u00e1o thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u00ean b\u1edfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n trong doanh nghi\u1ec7p. B\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp theo th\u1eddi gian quy \u0111\u1ecbnh v\u1edbi n\u1ed9i dung c\u00f3 li\u00ean quan \u0111\u1ebfn thu\u1ebf.<\/p>\n<h3><span id=\"17_Thue_Phu_Thu_Surcharge\"><strong>1.7. Thu\u1ebf Ph\u1ee5 Thu Surcharge<\/strong><\/span><\/h3>\n<p>Thu\u1ebf ph\u1ee5 thu Surcharge l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u00eam v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00ednh khi m\u1ee9c thu\u1ebf ch\u00ednh v\u01b0\u1ee3t qu\u00e1 m\u1ed9t m\u1ee9c gi\u1edbi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh. Thu\u1ebf ph\u1ee5 thu n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng trong v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a nh\u01b0: Ph\u1ee5 ph\u00ed v\u1eadn chuy\u1ec3n, ph\u1ee5 ph\u00ed d\u1ee1 h\u00e0ng,&#8230;<\/p>\n<h2><span id=\"2_Dac_Diem_Cua_Thue\"><strong>2. \u0110\u1eb7c \u0110i\u1ec3m C\u1ee7a Thu\u1ebf<\/strong><\/span><\/h2>\n<p>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a <strong>thu\u1ebf l\u00e0 g\u00ec?<\/strong> C\u1ee5 th\u1ec3 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u01a1 b\u1ea3n c\u1ee7a thu\u1ebf nh\u01b0 sau:<\/p>\n<figure id=\"attachment_76807\" aria-describedby=\"caption-attachment-76807\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-76807 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-2.png\" alt=\"\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf\" width=\"800\" height=\"523\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-2.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-2-300x196.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-2-150x98.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-2-768x502.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-76807\" class=\"wp-caption-text\"><center><em>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h3><span id=\"21_Thue_Co_Tinh_Chat_Bat_Buoc\"><strong>2.1. Thu\u1ebf C\u00f3 T\u00ednh Ch\u1ea5t B\u1eaft Bu\u1ed9c<\/strong><\/span><\/h3>\n<p>Thu\u1ebf l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n m\u00e0 t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1c nh\u00e2n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u00f3ng g\u00f3p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Thu\u1ebf kh\u00e1c ho\u00e0n to\u00e0n v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c huy \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>Khi m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, th\u00ec d\u00f9 c\u00f3 mu\u1ed1n hay kh\u00f4ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf. H\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n, doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p.<\/p>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ea1i di\u1ec7n cho Nh\u00e0 n\u01b0\u1edbc thu thu\u1ebf c\u0169ng mang t\u00ednh b\u1eaft bu\u1ed9c. C\u01a1 quan n\u00e0y s\u1ebd ph\u1ea3i \u0111\u1ea3m b\u1ea3o thu thu\u1ebf \u0111\u00fang h\u1ea1n, \u0111\u1ee7 ch\u1ee7 th\u1ec3 v\u00e0 b\u00ecnh \u0111\u1eb3ng.<\/p>\n<h3><span id=\"22_Thue_Co_Tinh_Chat_Quyen_Luc\"><strong>2.2. Thu\u1ebf C\u00f3 T\u00ednh Ch\u1ea5t Quy\u1ec1n L\u1ef1c<\/strong><\/span><\/h3>\n<p>Nh\u00e0 n\u01b0\u1edbc ch\u00ednh l\u00e0 c\u01a1 quan quy\u1ec1n l\u1ef1c quy\u1ebft \u0111\u1ecbnh thu thu\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n. B\u1edfi 90% Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1u c\u00f3 ngu\u1ed3n thu t\u1eeb thu\u1ebf. Thu\u1ebf gi\u00fap Nh\u00e0 n\u01b0\u1edbc c\u00f3 ti\u1ec1m l\u1ef1c kinh t\u1ebf \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c ch\u1ee9c n\u0103ng.<\/p>\n<p>Vi\u1ec7c thu thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng nhi\u1ec1u c\u01a1 quan quy\u1ec1n l\u1ef1c trong b\u1ed9 m\u00e1y nh\u00e0 n\u01b0\u1edbc nh\u01b0: T\u1ed5ng c\u1ee5c thu\u1ebf, c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng. C\u00e1c c\u01a1 quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thu thu\u1ebf n\u1ebfu kh\u00f4ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/p>\n<h3><span id=\"23_Thue_Khong_Hoan_Tra_Truc_Tiep_Khong_Mang_Tinh_Doi_Gia\"><strong>2.3. Thu\u1ebf Kh\u00f4ng Ho\u00e0n Tr\u1ea3 Tr\u1ef1c Ti\u1ebfp, Kh\u00f4ng Mang T\u00ednh \u0110\u1ed1i Gi\u00e1<\/strong><\/span><\/h3>\n<p>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh d\u00f9 \u0111\u00e3 ho\u1eb7c ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng n\u00e0o v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf. Thu\u1ebf kh\u00f4ng ho\u00e0n tr\u1ea3 tr\u1ef1c ti\u1ebfp, thay v\u00e0o \u0111\u00f3 Nh\u00e0 n\u01b0\u1edbc s\u1ebd d\u00f9ng ng\u00e2n s\u00e1ch n\u00e0y chi ti\u00eau x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh, c\u00e1c d\u1ef1 \u00e1n ph\u1ee5c v\u1ee5 c\u1ed9ng \u0111\u1ed3ng, trong \u0111\u00f3 ng\u01b0\u1eddi h\u01b0\u1edfng th\u1ee5 c\u00f3 c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<h3><span id=\"24_Thue_Co_Tinh_Chat_Vinh_Vien\"><strong>2.4. Thu\u1ebf C\u00f3 T\u00ednh Ch\u1ea5t V\u0129nh Vi\u1ec5n<\/strong><\/span><\/h3>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf cho nh\u00e0 n\u01b0\u1edbc, n\u00f3 kh\u00f4ng ph\u1ea3i kho\u1ea3n vay n\u00ean kh\u00f4ng c\u00f3 t\u00ednh ch\u1ea5t ho\u00e0n tr\u1ea3. Ngu\u1ed3n thu t\u1eeb thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng an sinh x\u00e3 h\u1ed9i.<\/p>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/jobsgo.vn\/blog\/truy-thu-thue-la-gi\/\" target=\"_blank\" rel=\"noopener\">Truy thu thu\u1ebf l\u00e0 g\u00ec<\/a>? Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 truy thu thu\u1ebf b\u1ea1n kh\u00f4ng n\u00ean b\u1ecf qua<\/strong><\/p>\n<h2><span id=\"3_Thue_Co_Vai_Tro_Nhu_The_Nao\"><strong>3. Thu\u1ebf C\u00f3 Vai Tr\u00f2 Nh\u01b0 Th\u1ebf N\u00e0o?<\/strong><\/span><\/h2>\n<figure id=\"attachment_76808\" aria-describedby=\"caption-attachment-76808\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-76808 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-3.png\" alt=\"Thu\u1ebf c\u00f3 vai tr\u00f2 nh\u01b0 th\u1ebf n\u00e0o?\" width=\"800\" height=\"542\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-3.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-3-300x203.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-3-150x102.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-3-768x520.png 768w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-3-120x80.png 120w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-76808\" class=\"wp-caption-text\"><center><em>Thu\u1ebf c\u00f3 vai tr\u00f2 nh\u01b0 th\u1ebf n\u00e0o?<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<p>Vai tr\u00f2 c\u1ee7a <strong>thu\u1ebf l\u00e0 g\u00ec?<\/strong> Thu\u1ebf l\u00e0 ngu\u1ed3n thu ch\u00ednh c\u1ee7a Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, v\u00ec v\u1eady n\u00f3 c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng v\u1edbi \u0111\u1eddi s\u1ed1ng. Chi ti\u1ebft nh\u01b0 sau:<\/p>\n<ul>\n<li aria-level=\"1\">Thu\u1ebf s\u1ebd gi\u00fap Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc t\u0103ng ngu\u1ed3n thu nh\u1eadp, t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 an sinh, ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i cho c\u1ed9ng \u0111\u1ed3ng. Thu\u1ebf c\u0169ng l\u00e0 ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng c\u00f4ng c\u1ed9ng ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi d\u00e2n.<\/li>\n<li aria-level=\"1\">N\u1ed9p thu\u1ebf gi\u00fap kho\u1ea3ng c\u00e1ch gi\u00e0u ngh\u00e8o trong x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng, qua \u0111\u00f3 gi\u1ea3m t\u00ecnh tr\u1ea1ng ph\u00e2n bi\u1ec7t t\u1ea7ng l\u1edbp trong x\u00e3 h\u1ed9i. B\u1edfi nh\u1eefng ng\u01b0\u1eddi ph\u1ea3i n\u1ed9p thu\u1ebf th\u01b0\u1eddng l\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 thu nh\u1eadp cao h\u01a1n ho\u1eb7c b\u1eb1ng m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li aria-level=\"1\">Vi\u1ec7c \u0111\u00f3ng thu\u1ebf cho Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u00f2n gi\u00fap n\u1ec1n kinh t\u1ebf n\u01b0\u1edbc nh\u00e0 \u0111\u01b0\u1ee3c t\u0103ng tr\u01b0\u1edfng, th\u1ee9c \u0111\u1ea7y ngu\u1ed3n l\u1ef1c x\u00e3 h\u1ed9i, t\u0103ng hi\u1ec7u su\u1ea5t c\u00f4ng vi\u1ec7c v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n,..<\/li>\n<li aria-level=\"1\">Khi n\u1ed9p thu\u1ebf, c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f2n ph\u1ea3i k\u00ea khai minh b\u1ea1ch c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 ngu\u1ed3n thu. T\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 c\u00f4ng b\u1eb1ng c\u1ee7a m\u1ecdi ng\u01b0\u1eddi trong x\u00e3 h\u1ed9i.<\/li>\n<\/ul>\n<h2><span id=\"4_Phan_Loai_Thue_Dua_Vao_Nhung_Tieu_Chi_Nao\"><strong>4. Ph\u00e2n Lo\u1ea1i Thu\u1ebf D\u1ef1a V\u00e0o Nh\u1eefng Ti\u00eau Ch\u00ed N\u00e0o?<\/strong><\/span><\/h2>\n<p>T\u00f9y thu\u1ed9c v\u00e0o ti\u00eau ch\u00ed kh\u00e1c nhau m\u00e0 thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i kh\u00e1c nhau. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<figure id=\"attachment_76809\" aria-describedby=\"caption-attachment-76809\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-76809 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-1-1.png\" alt=\"Ph\u00e2n lo\u1ea1i thu\u1ebf\" width=\"800\" height=\"480\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-1-1.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-1-1-300x180.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-1-1-150x90.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-1-1-768x461.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-76809\" class=\"wp-caption-text\"><center><em>Ph\u00e2n lo\u1ea1i thu\u1ebf<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h3><span id=\"41_Dua_Vao_Cach_Thu_Thue\"><strong>4.1. D\u1ef1a V\u00e0o C\u00e1ch Thu Thu\u1ebf<\/strong><\/span><\/h3>\n<p>D\u1ef1a v\u00e0o c\u00e1ch thu thu\u1ebf, thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh c\u00e1c lo\u1ea1i sau:<\/p>\n<ul>\n<li aria-level=\"1\">Thu\u1ebf tr\u1ef1c thu: \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c thu tr\u1ef1c ti\u1ebfp t\u1eeb thu nh\u1eadp c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u00ednh l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf. Kho\u1ea3n thu n\u00e0y ch\u00ednh l\u00e0 \u0111\u1ed9ng l\u1ef1c \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n trong x\u00e3 h\u1ed9i. C\u00e1c lo\u1ea1i thu\u1ebf tr\u1ef1c thu nh\u01b0: Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, thu\u1ebf chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<li aria-level=\"1\">Thu\u1ebf gi\u00e1n thu: Thu\u1ebf n\u00e0y Nh\u00e0 n\u01b0\u1edbc thu t\u1eeb ng\u01b0\u1eddi kinh doanh d\u1ecbch v\u1ee5\/h\u00e0ng h\u00f3a, ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t. Thu\u1ebf gi\u00e1n thu l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 t\u1ea1o n\u00ean gi\u00e1 c\u1ea3 d\u1ecbch v\u1ee5\/h\u00e0ng h\u00f3a do ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, ng\u01b0\u1eddi kinh doanh ph\u1ea3i n\u1ed9p cho nh\u00e0 n\u01b0\u1edbc. Khi \u0111\u00f3, ng\u01b0\u1eddi mua h\u00e0ng ch\u00ednh l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf. N\u00f3 bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf nh\u01b0: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u,..<\/li>\n<\/ul>\n<h3><span id=\"42_Dua_Vao_Tinh_Chat_Hanh_Chinh\"><strong>4.2. D\u1ef1a V\u00e0o T\u00ednh Ch\u1ea5t H\u00e0nh Ch\u00ednh<\/strong><\/span><\/h3>\n<p>Theo t\u00ednh ch\u1ea5t h\u00e0nh ch\u00ednh, thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/p>\n<ul>\n<li aria-level=\"1\">Thu\u1ebf Nh\u00e0 n\u01b0\u1edbc: d\u00f9ng \u0111\u1ec3 n\u1ed9p cho Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Khi \u0111\u00e3 n\u1ed9p thu\u1ebf th\u00ec kho\u1ea3n ti\u1ec1n n\u00e0y kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u00ednh l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf. N\u00f3 bao g\u1ed3m: Thu\u1ebf nh\u00e0 \u0111\u1ea5t, thu\u1ebf TNCN,..<\/li>\n<li aria-level=\"1\">Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng: d\u00f9ng \u0111\u1ec3 n\u1ed9p cho Ng\u00e2n s\u00e1ch \u0110\u1ecba ph\u01b0\u01a1ng. Lo\u1ea1i thu\u1ebf n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n<h3><span id=\"43_Dua_Vao_Tinh_Chat_Kinh_Te\"><strong>4.3. D\u1ef1a V\u00e0o T\u00ednh Ch\u1ea5t Kinh T\u1ebf<\/strong><\/span><\/h3>\n<p>Theo t\u00ednh ch\u1ea5t kinh t\u1ebf, thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh:<\/p>\n<ul>\n<li aria-level=\"1\">Theo y\u1ebfu t\u1ed1 kinh t\u1ebf ch\u1ecbu thu\u1ebf c\u00f3: Thu\u1ebf t\u00e0i s\u1ea3n ti\u00eau d\u00f9ng, thu\u1ebf t\u00e0i s\u1ea3n, thu\u1ebf thu nh\u1eadp, thu\u1ebf doanh nghi\u1ec7p. Ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf l\u00e0 ng\u01b0\u1eddi mua s\u1eafm v\u00e0 s\u1eed d\u1ee5ng c\u00e1c s\u1ea3n ph\u1ea9m ti\u00eau d\u00f9ng, t\u00e0i s\u1ea3n, ng\u01b0\u1eddi c\u00f3 nhu nh\u1eadp t\u1eeb m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf \u0111\u1ec3 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng. Thu\u1ebf \u0111\u01b0\u1ee3c thu s\u1ebd n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0 kh\u00f4ng ho\u00e0n tr\u1ea3 tr\u1ef1c ti\u1ebfp.<\/li>\n<li aria-level=\"1\">Theo l\u0129nh v\u1ef1c kinh t\u1ebf ch\u1ecbu thu\u1ebf: Thu\u1ebf b\u1ea3o hi\u1ec3m, thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n,&#8230; Ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf l\u00e0 ng\u01b0\u1eddi tham gia mua b\u00e1n, s\u1eed d\u1ee5ng b\u1ea3o hi\u1ec3m, b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<li aria-level=\"1\">Theo t\u00e1c nh\u00e2n kinh t\u1ebf ch\u1ecbu thu\u1ebf: <a href=\"https:\/\/jobsgo.vn\/blog\/thue-mon-bai-la-gi\/\" target=\"_blank\" rel=\"noopener\"><strong>Thu\u1ebf m\u00f4n b\u00e0i<\/strong><\/a>, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf s\u1ea3n ph\u1ea9m\/h\u00e0ng h\u00f3a, thu\u1ebf h\u1ed9 gia \u0111\u00ecnh, thu\u1ebf t\u00e0i nguy\u00ean,&#8230;<\/li>\n<\/ul>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/jobsgo.vn\/blog\/cach-tinh-thue-thu-nhap-ca-nhan\/\" target=\"_blank\" rel=\"noopener\">C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a> (TNCN) &#8211; Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t 2023<\/strong><\/p>\n<h2><span id=\"5_Cac_Loai_Thue_Pho_Bien_Hien_Nay\"><strong>5. C\u00e1c Lo\u1ea1i Thu\u1ebf Ph\u1ed5 Bi\u1ebfn Hi\u1ec7n Nay<\/strong><\/span><\/h2>\n<p>JobsGO s\u1ebd gi\u1edbi thi\u1ec7u \u0111\u1ebfn 10 lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay. Chi ti\u1ebft nh\u01b0 sau:<\/p>\n<figure id=\"attachment_76810\" aria-describedby=\"caption-attachment-76810\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-76810 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-2-1.png\" alt=\"C\u00e1c lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn hi\u1ec7n nay\" width=\"800\" height=\"480\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-2-1.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-2-1-300x180.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-2-1-150x90.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/04\/Thiet-ke-chua-co-ten-2-1-768x461.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-76810\" class=\"wp-caption-text\"><center><em>C\u00e1c lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn hi\u1ec7n nay<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h3><span id=\"51_Thue_Thu_Nhap_Ca_Nhan\"><strong>5.1. <a href=\"https:\/\/jobsgo.vn\/blog\/thue-thu-nhap-ca-nhan\/\" target=\"_blank\" rel=\"noopener\">Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n<\/a><\/strong><\/span><\/h3>\n<p>Lo\u1ea1i thu\u1ebf n\u00e0y s\u1ebd thu tr\u1ef1c ti\u1ebfp v\u00e0o c\u00e1c c\u00e1 nh\u00e2n c\u00f3 m\u1ee9c thu nh\u1eadp b\u1eb1ng ho\u1eb7c cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh n\u1ed9p thu\u1ebf c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf s\u1ebd l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u00f4ng d\u00e2n \u0111ang sinh s\u1ed1ng tr\u00ean l\u00e3nh th\u1ed5 n\u01b0\u1edbc ta v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<h3><span id=\"52_Thue_Gia_Tri_Gia_Tang\"><strong>5.2. Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng<\/strong><\/span><\/h3>\n<p><span class=\"ng-star-inserted\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u00ednh l\u00e0 VAT.\u00a0<\/span><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">V\u1eady <a href=\"https:\/\/jobsgo.vn\/blog\/thue-vat-la-gi\/\"><span data-sheets-root=\"1\">thu\u1ebf vat l\u00e0 g\u00ec<\/span><\/a>?<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0<\/span><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Thu\u1ebf VAT l\u00e0 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/strong><span class=\"ng-star-inserted\">, \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1eeb s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng. N\u00f3 l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu, ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf n\u00e0y th\u00f4ng qua gi\u00e1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Doanh nghi\u1ec7p c\u00f3 2 c\u00e1ch k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0: K\u00ea khai tr\u1ef1c ti\u1ebfp v\u00e0 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h3><span id=\"53_Thue_Tieu_Thu_Dac_Biet\"><strong>5.3. Thu\u1ebf Ti\u00eau Th\u1ee5 \u0110\u1eb7c Bi\u1ec7t<\/strong><\/span><\/h3>\n<p>Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u00e1p d\u1ee5ng cho c\u00e1c ng\u00e0nh h\u00e0ng, d\u1ecbch v\u1ee5 xa x\u1ec9, ch\u1eb3ng h\u1ea1n nh\u01b0 \u00f4 t\u00f4, r\u01b0\u1ee3u, thu\u1ed1c l\u00e1,&#8230; Thu\u1ebf n\u00e0y kh\u00f4ng c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng b\u1edfi h\u1ecd s\u1ebd ph\u1ea3i mua s\u1ea3n ph\u1ea9m v\u1edbi m\u1ee9c gi\u00e1 cao h\u01a1n, nh\u01b0ng n\u00f3 l\u1ea1i v\u00f4 c\u00f9ng quan tr\u1ecdng v\u1edbi vi\u1ec7c \u0111i\u1ec1u ti\u1ebft ngu\u1ed3n cung s\u1ea3n ph\u1ea9m trong th\u1ecb tr\u01b0\u1eddng.<\/p>\n<h3><span id=\"54_Thue_Thu_Nhap_Doanh_Nghiep\"><strong>5.4. Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p<\/strong><\/span><\/h3>\n<p><span class=\"ng-star-inserted\">\u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf m\u00e0 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i n\u1ed9p tr\u1ef1c ti\u1ebfp cho Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc d\u1ef1a v\u00e0o t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a to\u00e0n doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.\u00a0<\/span><a href=\"https:\/\/jobsgo.vn\/blog\/cit-la-thue-gi\/\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Cit l\u00e0 thu\u1ebf g\u00ec<\/span><\/strong><\/a><span class=\"ng-star-inserted\">?\u00a0<\/span><span class=\"ng-star-inserted\">CIT l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a Corporate Income Tax<\/span><span class=\"ng-star-inserted\">, ch\u00ednh l\u00e0 Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p n\u00e0y.<\/span><\/p>\n<h3><span id=\"55_Thue_Su_Dung_Dat\"><strong>5.5. Thu\u1ebf S\u1eed D\u1ee5ng \u0110\u1ea5t<\/strong><\/span><\/h3>\n<p>Thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c thu \u0111\u1ed1i v\u1edbi ch\u1ee7 s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 Nh\u00e0 n\u01b0\u1edbc giao cho.<\/p>\n<h3><span id=\"56_Thue_Xuat_Nhap_Khau\"><strong>5.6. Thu\u1ebf Xu\u1ea5t Nh\u1eadp Kh\u1ea9u<\/strong><\/span><\/h3>\n<p>Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i. M\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb c\u1ee7a m\u1eb7t h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111i.<\/p>\n<h3><span id=\"57_Thue_Tai_Nguyen\"><strong>5.7. Thu\u1ebf T\u00e0i Nguy\u00ean<\/strong><\/span><\/h3>\n<p>Kho\u1ea3n thu\u1ebf n\u00e0y thu t\u1eeb doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c khai th\u00e1c t\u00e0i nguy\u00ean. M\u1ee9c thu\u1ebf \u0111\u00f3ng d\u1ef1a v\u00e0o s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c.<\/p>\n<h3><span id=\"58_Thue_Bao_Ve_Moi_Truong\"><strong>5.8. Thu\u1ebf B\u1ea3o V\u1ec7 M\u00f4i Tr\u01b0\u1eddng<\/strong><\/span><\/h3>\n<p>Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc thu nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111i\u1ec1u ti\u1ebft c\u00e1c ho\u1ea1t \u0111\u1ed9ng g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng s\u1ed1ng, m\u00f4i tr\u01b0\u1eddng t\u1ef1 nhi\u00ean.<\/p>\n<p>Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/p>\n<h3><span id=\"59_Le_Phi_Mon_Bai\"><strong>5.9. L\u1ec7 Ph\u00ed M\u00f4n B\u00e0i<\/strong><\/span><\/h3>\n<p>N\u00f3 c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 thu\u1ebf m\u00f4n b\u00e0i. Lo\u1ea1i thu\u1ebf n\u00e0y doanh nghi\u1ec7p n\u1ed9p t\u1eeb \u0111\u1ea7u n\u0103m cho Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ed1ng k\u00ea s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p, c\u00f4ng ty, h\u1ed9 kinh doanh, h\u1ee3p t\u00e1c x\u00e3,&#8230;<\/p>\n<h3><span id=\"510_Le_Phi_Truoc_Ba\"><strong>5.10. L\u1ec7 Ph\u00ed Tr\u01b0\u1edbc B\u1ea1<\/strong><\/span><\/h3>\n<p>Ph\u00ed n\u00e0y s\u1ebd ph\u00e1t sinh khi sang t\u00ean, \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n. M\u1ee9c thu s\u1ebd d\u1ef1a v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n<p><strong>Xem th\u00eam: H\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/jobsgo.vn\/blog\/cach-quyet-toan-thue-tncn\/\" target=\"_blank\" rel=\"noopener\">c\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a> online m\u1edbi nh\u1ea5t<\/strong><\/p>\n<h2><span id=\"6_Danh_Sach_Cac_Luat_Lien_Quan_Den_Thue_Tai_Viet_Nam\"><strong>6. Danh S\u00e1ch C\u00e1c Lu\u1eadt Li\u00ean Quan \u0110\u1ebfn Thu\u1ebf T\u1ea1i Vi\u1ec7t Nam<\/strong><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 danh s\u00e1ch v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00e1c Lu\u1eadt Thu\u1ebf hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam. C\u1ea7n l\u01b0u \u00fd r\u1eb1ng, m\u1ed9t s\u1ed1 lu\u1eadt trong danh s\u00e1ch n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi c\u00e1c lu\u1eadt kh\u00e1c. Ch\u00ednh v\u00ec v\u1eady, khi tra c\u1ee9u \u0111i\u1ec1u lu\u1eadt, b\u1ea1n c\u1ea7n ki\u1ec3m tra k\u1ef9 n\u1ed9i dung xem lu\u1eadt c\u00f3 b\u1ecb s\u1eeda \u0111\u1ed5i, b\u1ed5 sung hay thay th\u1ebf hay kh\u00f4ng.<\/p>\n<table style=\"width: 777px;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 63px;\"><strong>TT<\/strong><\/td>\n<td style=\"text-align: center; width: 165px;\"><strong>T\u00ean v\u0103n b\u1ea3n<\/strong><\/td>\n<td style=\"text-align: center; width: 146.172px;\"><strong>Ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c<\/strong><\/td>\n<td style=\"text-align: center; width: 385.828px;\"><strong>V\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i b\u1ed5 sung<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 63px;\">1<\/td>\n<td style=\"text-align: center; width: 165px;\">Lu\u1eadt thu\u1ebf S\u1eed d\u1ee5ng \u0110\u1ea5t N\u00f4ng nghi\u1ec7p 1993<\/td>\n<td style=\"text-align: center; width: 146.172px;\">01\/01\/1994<\/td>\n<td style=\"width: 385.828px; text-align: left;\">\n<p style=\"text-align: center;\">&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 63px;\">2<\/td>\n<td style=\"text-align: center; width: 165px;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008<\/td>\n<td style=\"text-align: center; width: 146.172px;\">01\/01\/2009<\/td>\n<td style=\"width: 385.828px; text-align: left;\">\n<ul>\n<li aria-level=\"1\">Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i 2016 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2016<\/li>\n<li aria-level=\"1\">Lu\u1eadt s\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf 2014 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2015<\/li>\n<li aria-level=\"1\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i 2013 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2014.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 63px;\">3<\/td>\n<td style=\"text-align: center; width: 165px;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008<\/td>\n<td style=\"text-align: center; width: 146.172px;\">01\/01\/2009<\/td>\n<td style=\"width: 385.828px; text-align: left;\">\n<ul>\n<li aria-level=\"1\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2013 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2014<\/li>\n<li aria-level=\"1\">Lu\u1eadt S\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf 2014 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2015<\/li>\n<li aria-level=\"1\">Lu\u1eadt \u0110\u1ea7u t\u01b0 2020 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2021<\/li>\n<li aria-level=\"1\">Lu\u1eadt D\u1ea7u kh\u00ed 2022 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2023<\/li>\n<li aria-level=\"1\">Lu\u1eadt Kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh 2023 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2024<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 63px;\">4<\/td>\n<td style=\"text-align: center; width: 165px;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007<\/td>\n<td style=\"text-align: center; width: 146.172px;\">01\/01\/2009<\/td>\n<td style=\"width: 385.828px; text-align: center;\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 63px;\">5<\/td>\n<td style=\"text-align: center; width: 165px;\">Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 2008<\/td>\n<td style=\"text-align: center; width: 146.172px;\">01\/04\/2009<\/td>\n<td style=\"width: 385.828px; text-align: center;\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 63px;\">6<\/td>\n<td style=\"text-align: center; width: 165px;\">Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean 2009<\/td>\n<td style=\"text-align: center; width: 146.172px;\">01\/07\/2010<\/td>\n<td style=\"width: 385.828px; text-align: left;\">\n<ul>\n<li aria-level=\"1\">Lu\u1eadt S\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf 2014 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2015<\/li>\n<li aria-level=\"1\">Lu\u1eadt D\u1ea7u kh\u00ed 2022 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2023<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 63px;\">7<\/td>\n<td style=\"text-align: center; width: 165px;\">Lu\u1eadt Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng 2010<\/td>\n<td style=\"text-align: center; width: 146.172px;\">01\/01\/2012<\/td>\n<td style=\"width: 385.828px; text-align: left;\">\n<p style=\"text-align: center;\">&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 63px;\">8<\/td>\n<td style=\"text-align: center; width: 165px;\">Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p 2010<\/td>\n<td style=\"text-align: center; width: 146.172px;\">01\/01\/2012<\/td>\n<td style=\"width: 385.828px; text-align: left;\">\n<p style=\"text-align: center;\">&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 63px;\">9<\/td>\n<td style=\"text-align: center; width: 165px;\">Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016<\/td>\n<td style=\"text-align: center; width: 146.172px;\">01\/09\/2016<\/td>\n<td style=\"width: 385.828px; text-align: left;\">\n<p style=\"text-align: center;\">&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 63px;\">10<\/td>\n<td style=\"text-align: center; width: 165px;\">Lu\u1eadt K\u1ebf to\u00e1n 2015<\/td>\n<td style=\"text-align: center; width: 146.172px;\">01\/01\/2017<\/td>\n<td style=\"width: 385.828px; text-align: left;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2020<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 63px;\">11<\/td>\n<td style=\"text-align: center; width: 165px;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/td>\n<td style=\"text-align: center; width: 146.172px;\">01\/07\/2020<\/td>\n<td style=\"width: 385.828px; text-align: left;\">\n<p style=\"text-align: center;\">&#8211;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"7_Ca_Nhan_To_Chuc_Viet_Nam_Cham_Nop_Thue_Bi_Xu_Phat_Nhu_The_Nao\"><strong>7. C\u00e1 Nh\u00e2n, T\u1ed5 Ch\u1ee9c Vi\u1ec7t Nam Ch\u1eadm N\u1ed9p Thu\u1ebf B\u1ecb X\u1eed Ph\u1ea1t Nh\u01b0 Th\u1ebf N\u00e0o?<\/strong><\/span><\/h2>\n<p>C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam ch\u1eadm n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. C\u00e1c bi\u1ec7n ph\u00e1p x\u1eed ph\u1ea1t bao g\u1ed3m:<\/p>\n<h3><span id=\"71_Nop_Tien_Cham_Nop\"><strong>7.1. N\u1ed9p Ti\u1ec1n Ch\u1eadm N\u1ed9p<\/strong><\/span><\/h3>\n<p>Theo \u0110i\u1ec1u 59 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ch\u1eadm n\u1ed9p thu\u1ebf s\u1ebd ph\u1ea3i n\u1ed9p th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p v\u1edbi m\u1ee9c t\u00ednh v\u00e0 th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p nh\u01b0 sau:<\/p>\n<ul>\n<li aria-level=\"1\">M\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p: 0,03%\/ng\u00e0y x S\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/li>\n<li aria-level=\"1\">Th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p: T\u00ednh li\u00ean t\u1ee5c t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<h3><span id=\"72_Xu_Phat_Hanh_Chinh\"><strong>7.2. X\u1eed Ph\u1ea1t H\u00e0nh Ch\u00ednh<\/strong><\/span><\/h3>\n<p>Theo kho\u1ea3n 5 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c s\u1ebd b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li aria-level=\"1\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 h\u1ea1n tr\u00ean 90 ng\u00e0y v\u00e0 c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u00e0 \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/li>\n<li aria-level=\"1\">M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 15 tri\u1ec7u &#8211; 25 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n<p>&gt;&gt;&gt; T\u00ecm hi\u1ec3u th\u00eam: <span data-sheets-root=\"1\"><strong><a href=\"https:\/\/jobsgo.vn\/blog\/ma-so-thue-cong-ty\/\" target=\"_blank\" rel=\"noopener\">M\u00e3 s\u1ed1 thu\u1ebf c\u00f4ng ty<\/a><\/strong> \u0111\u1ec3 l\u00e0m g\u00ec?<\/span><\/p>\n<h2><span id=\"8_Ca_Nhan_To_Chuc_Viet_Nam_Nop_Thue_O_Dau_Theo_Hinh_Thuc_Nao\"><strong>8. C\u00e1 Nh\u00e2n, T\u1ed5 Ch\u1ee9c Vi\u1ec7t Nam N\u1ed9p Thu\u1ebf \u1ede \u0110\u00e2u? Theo H\u00ecnh Th\u1ee9c N\u00e0o?<\/strong><\/span><\/h2>\n<p>\u0110i\u1ec1u 56 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m v\u00e0 h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u0110i\u1ec1u 56. \u0110\u1ecba \u0111i\u1ec3m v\u00e0 h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf<\/p>\n<p>1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/p>\n<p>a) T\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/p>\n<p>b) T\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01a1i ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf;<\/p>\n<p>c) Th\u00f4ng qua t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ee7y nhi\u1ec7m thu thu\u1ebf;<\/p>\n<p>d) Th\u00f4ng qua ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c v\u00e0 t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"9_Tron_Thue_Bi_Xu_Ly_Nhu_The_Nao\"><strong>9. Tr\u1ed1n Thu\u1ebf B\u1ecb X\u1eed L\u00fd Nh\u01b0 Th\u1ebf N\u00e0o?<\/strong><\/span><\/h2>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, h\u00e0nh vi tr\u1ed1n thu\u1ebf s\u1ebd b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1edbi m\u1ee9c ph\u1ea1t ti\u1ec1n b\u1eb1ng 1 l\u1ea7n s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf t\u1edbi 3 l\u1ea7n s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf t\u00f9y theo m\u1ee9c \u0111\u1ed9 nghi\u00eam tr\u1ecdng c\u1ee7a h\u00e0nh vi.<\/p>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 2015, s\u1eeda \u0111\u1ed5i b\u1ed5 sung n\u0103m 2017, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n, th\u1eadm ch\u00ed truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1:<\/p>\n<ul>\n<li aria-level=\"1\">C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng t\u1edbi 4,5 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 3 th\u00e1ng t\u1edbi 7 n\u0103m t\u00f9y theo m\u1ee9c \u0111\u1ed9 nghi\u00eam tr\u1ecdng c\u1ee7a h\u00e0nh vi tr\u1ed1n thu\u1ebf. Ngo\u00e0i ra, c\u00e1c c\u00e1 nh\u00e2n c\u00f2n ph\u1ea3i ch\u1ecbu h\u00ecnh ph\u1ea1t b\u1ed5 sung bao g\u1ed3m ph\u1ea1t ti\u1ec1n t\u1eeb 20 tri\u1ec7u t\u1edbi 100 tri\u1ec7u, c\u1ea5m l\u00e0m c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh t\u1eeb 1 \u0111\u1ebfn 5 n\u0103m ho\u1eb7c b\u1ecb t\u1ecbch thu m\u1ed9t ph\u1ea7n\/ to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n.<\/li>\n<li aria-level=\"1\">Ph\u00e1p nh\u00e2n th\u01b0\u01a1ng m\u1ea1i ph\u1ea1t ti\u1ec1n t\u1eeb 300 tri\u1ec7u t\u1edbi 10 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng t\u1eeb 6 th\u00e1ng \u0111\u1ebfn 3 n\u0103m. Ngo\u00e0i ra, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00e0nh vi tr\u1ed1n thu\u1ebf tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu h\u00ecnh ph\u1ea1t b\u1ed5 sung g\u1ed3m ph\u1ea1t ti\u1ec1n t\u1eeb 50 tri\u1ec7u \u0111\u1ebfn 200 tri\u1ec7u \u0111\u1ed3ng, c\u1ea5m ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c nh\u1ea5t \u0111\u1ecbnh ho\u1eb7c c\u1ea5m huy \u0111\u1ed9ng v\u1ed1n t\u1eeb 1 n\u0103m \u0111\u1ebfn 3 n\u0103m.<\/li>\n<\/ul>\n<p>Qua ki\u1ebfn th\u1ee9c \u0111\u01b0\u1ee3c chia s\u1ebb trong b\u00e0i, ch\u1eafc ch\u1eafn b\u1ea1n \u0111\u00e3 hi\u1ec3u \u201c<a href=\"https:\/\/jobsgo.vn\/blog\/thue-la-gi\/\" target=\"_blank\" rel=\"noopener\"><strong>thu\u1ebf l\u00e0 g\u00ec<\/strong><\/a>?\u201d r\u1ed3i \u0111\u00fang kh\u00f4ng? B\u00ean c\u1ea1nh \u0111\u00f3 b\u1ea1n c\u00f2n n\u1eafm \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u th\u00f4ng tin b\u1ed5 \u00edch li\u00ean quan \u0111\u1ebfn thu\u1ebf. Hy v\u1ecdng n\u00f3 h\u1eefu \u00edch v\u00e0 gi\u00fap c\u00e1c b\u1ea1n r\u1ea5t nhi\u1ec1u trong c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u00e1nh gi\u00e1 post Thu\u1ebf l\u00e0 g\u00ec? Hi\u1ec3u \u0111\u00fang thu\u1ebf s\u1ebd gi\u00fap b\u1ea1n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. B\u1ecf t\u00fai ki\u1ebfn th\u1ee9c c\u1ef1c hay v\u1ec1 thu\u1ebf v\u1edbi th\u00f4ng tin \u0111\u01b0\u1ee3c JobsGO chia s\u1ebb&#8230;<\/p>\n","protected":false},"author":2109,"featured_media":76805,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"thu\u1ebf l\u00e0 g\u00ec","_yoast_wpseo_title":"Thu\u1ebf L\u00e0 G\u00ec? T\u00ecm Hi\u1ec3u Kh\u00e1i Ni\u1ec7m & \u0110\u1eb7c Tr\u01b0ng C\u1ee7a Thu\u1ebf - JobsGO Blog","_yoast_wpseo_metadesc":"Thu\u1ebf l\u00e0 g\u00ec? Thu\u1ebf l\u00e0 kho\u1ea3n thu b\u1eaft bu\u1ed9c, kh\u00f4ng b\u1ed3i ho\u00e0n tr\u1ef1c ti\u1ebfp c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c hay c\u00e1 nh\u00e2n.","_yoast_wpseo_focus_keyphrase":"","faq":"1. Quy\u1ebft To\u00e1n Thu\u1ebf L\u00e0 G\u00ec?\r\n\r\nQuy\u1ebft to\u00e1n thu\u1ebf l\u00e0 qu\u00e1 tr\u00ecnh ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p trong m\u1ed9t k\u1ef3 thu\u1ebf. Quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n v\u00e0 n\u1ed9p \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Qu\u00e1 tr\u00ecnh n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i. Quy\u1ebft to\u00e1n thu\u1ebf th\u01b0\u1eddng di\u1ec5n ra v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.\r\n\r\n2. \u01afu \u0110\u00e3i Thu\u1ebf L\u00e0 G\u00ec?\r\n\r\n<p>\u01afu \u0111&atilde;i thu\u1ebf l&agrave; c&aacute;c ch&iacute;nh s&aacute;ch, bi\u1ec7n ph&aacute;p m&agrave; nh&agrave; n\u01b0\u1edbc &aacute;p d\u1ee5ng nh\u1eb1m gi\u1ea3m b\u1edbt g&aacute;nh n\u1eb7ng thu\u1ebf cho c&aacute;c c&aacute; nh&acirc;n, t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh. C&aacute;c \u01b0u \u0111&atilde;i thu\u1ebf c&oacute; th\u1ec3 bao g\u1ed3m:<\/p> <ul> <li aria-level=\"1\">Mi\u1ec5n thu\u1ebf: Kh&ocirc;ng ph\u1ea3i n\u1ed9p m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/li> <li aria-level=\"1\">Gi\u1ea3m thu\u1ebf: Gi\u1ea3m m\u1ed9t ph\u1ea7n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li> <li aria-level=\"1\">Ho&atilde;n thu\u1ebf: Cho ph&eacute;p n\u1ed9p thu\u1ebf v&agrave;o m\u1ed9t th\u1eddi \u0111i\u1ec3m mu\u1ed9n h\u01a1n m&agrave; kh&ocirc;ng b\u1ecb ph\u1ea1t.<\/li> <\/ul> <p>\u01afu \u0111&atilde;i thu\u1ebf th\u01b0\u1eddng \u0111\u01b0\u1ee3c &aacute;p d\u1ee5ng \u0111\u1ec3 khuy\u1ebfn kh&iacute;ch \u0111\u1ea7u t\u01b0, th&uacute;c \u0111\u1ea9y ph&aacute;t tri\u1ec3n kinh t\u1ebf, b\u1ea3o v\u1ec7 m&ocirc;i tr\u01b0\u1eddng ho\u1eb7c h\u1ed7 tr\u1ee3 c&aacute;c ng&agrave;nh ngh\u1ec1, khu v\u1ef1c \u0111\u1eb7c bi\u1ec7t.<\/p>\r\n\r\n\r\n","nganh_nghe_chuc_vu_lien_quan":["K\u1ebf To\u00e1n Thu\u1ebf"]},"categories":[2038],"tags":[],"yoast_head":"\n<title>Thu\u1ebf L\u00e0 G\u00ec? T\u00ecm Hi\u1ec3u Kh\u00e1i Ni\u1ec7m &amp; \u0110\u1eb7c Tr\u01b0ng C\u1ee7a Thu\u1ebf - JobsGO Blog<\/title>\n<meta name=\"description\" content=\"Thu\u1ebf l\u00e0 g\u00ec? Thu\u1ebf l\u00e0 kho\u1ea3n thu b\u1eaft bu\u1ed9c, kh\u00f4ng b\u1ed3i ho\u00e0n tr\u1ef1c ti\u1ebfp c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c hay c\u00e1 nh\u00e2n.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jobsgo.vn\/blog\/thue-la-gi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Thu\u1ebf L\u00e0 G\u00ec? T\u00ecm Hi\u1ec3u Kh\u00e1i Ni\u1ec7m &amp; \u0110\u1eb7c Tr\u01b0ng C\u1ee7a Thu\u1ebf - JobsGO Blog\" \/>\n<meta property=\"og:description\" content=\"Thu\u1ebf l\u00e0 g\u00ec? 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