{"id":1131,"date":"2021-01-15T16:46:51","date_gmt":"2021-01-15T09:46:51","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1131"},"modified":"2021-07-27T09:28:38","modified_gmt":"2021-07-27T02:28:38","slug":"qua-5-nam-chua-quyet-toan-thue-thi-nhu-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/qua-5-nam-chua-quyet-toan-thue-thi-nhu-the-nao\/","title":{"rendered":"Qu\u00e1 5 n\u0103m ch\u01b0a quy\u1ebft to\u00e1n thu\u1ebf th\u00ec nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<p style=\"text-align: justify;\">Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay \u0111ang l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n 05 n\u0103m s\u1ebd quy\u1ebft to\u00e1n thu\u1ebf m\u1ed9t l\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu qu\u00e1 05 n\u0103m ch\u01b0a quy\u1ebft to\u00e1n thu\u1ebf, doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft v\u1ec1 kinh nghi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf 05 n\u0103m g\u1ea7n nh\u1ea5t, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1132\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/qua-5-nam-quyet-toan-nhu-the-nao.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/qua-5-nam-quyet-toan-nhu-the-nao.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/qua-5-nam-quyet-toan-nhu-the-nao-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/qua-5-nam-quyet-toan-nhu-the-nao-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/qua-5-nam-quyet-toan-nhu-the-nao-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/qua-5-nam-quyet-toan-nhu-the-nao-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/qua-5-nam-quyet-toan-nhu-the-nao-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/qua-5-nam-quyet-toan-nhu-the-nao-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><strong>1. Kinh nghi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf 5 n\u0103m<\/strong><\/h2>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10, Kho\u1ea3n 1 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf khai thu\u1ebf nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><em>\u201ca) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u00ednh, x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 37, \u0110i\u1ec1u 38 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/em><br \/>\n<em>b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong t\u1edd khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u00e0 n\u1ed9p \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh trong h\u1ed3 s\u01a1 khai thu\u1ebf.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3 khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf v\u00e0 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u1ef1 khai v\u00e0 ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c s\u1ed1 li\u1ec7u m\u00ecnh \u0111\u00e3 khai. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9p \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m thanh ki\u1ec3m tra thu\u1ebf. K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<p style=\"text-align: justify;\"><em>B\u01b0\u1edbc 1:<\/em> Xem x\u00e9t c\u00e1c sai s\u00f3t c\u00f3 thu\u1ed9c l\u1ed7i tr\u1ecdng y\u1ebfu hay kh\u00f4ng<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ebfu sai s\u00f3t \u0111\u00f3 kh\u00f4ng thu\u1ed9c l\u1ed7i tr\u1ecdng y\u00eau th\u00ec doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u1edf n\u0103m hi\u1ec7n t\u1ea1i<\/li>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t thu\u1ed9c l\u1ed7i tr\u1ecdng y\u1ebfu v\u00e0 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf doanh nghi\u1ec7p n\u1ed9p th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n l\u00e0m l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em>B\u01b0\u1edbc 2:<\/em> L\u00e0m l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n n\u1ebfu c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu<\/p>\n<ul>\n<li style=\"text-align: justify;\">Chu\u1ea9n h\u00f3a l\u1ea1i s\u1ed5 s\u00e1ch<\/li>\n<li style=\"text-align: justify;\">L\u00e0m l\u1ea1i k\u00ea khai b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung c\u00e1c n\u0103m c\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/li>\n<li style=\"text-align: justify;\">Th\u1ef1c hi\u1ec7n n\u1ed9p l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li style=\"text-align: justify;\">Th\u1ef1c hi\u1ec7n n\u1ed9p b\u1ed5 sung ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n n\u1ed9p ch\u1eadm (s\u1ed1 ti\u1ec1n x 0,03%, 0,05%\/ng\u00e0y) n\u1ebfu vi\u1ec7c l\u00e0m l\u1ea1i ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/li>\n<li style=\"text-align: justify;\">Chu\u1ea9n b\u1ecb v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh khi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra<\/li>\n<li style=\"text-align: justify;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1ed9p thay th\u1ebf b\u1ed5 sung m\u1ecdi t\u1edd khai khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra thu\u1ebf<\/li>\n<li style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m<\/li>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd c\u00f3 sai s\u00f3t v\u00e0 t\u1ed5ng h\u1ee3p l\u1ea1i s\u1ed1 li\u1ec7u khai b\u1ed5 sung v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a n\u0103m<\/li>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. N\u1ebfu b\u1ed5 sung h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf c\u1ea7n n\u1ed9p th\u00ec doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai th\u00e1ng, qu\u00fd v\u00e0 ti\u1ec1n n\u1ed9p ch\u1eadm n\u1ebfu c\u00f3.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>2. Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u1edbi tr\u01b0\u1eddng h\u1ee3p qu\u00e1 5 n\u0103m ch\u01b0a quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/h2>\n<p style=\"text-align: justify;\">Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 c\u00f4ng vi\u1ec7c b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 c\u00f3 ngh\u0129a v\u1ee5 ho\u00e0n th\u00e0nh v\u00e0o th\u1eddi gian \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo 01 n\u0103m, 02 n\u0103m, 03 n\u0103m hay 05 n\u0103m theo mong mu\u1ed1n c\u1ee7a doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ecdn ph\u01b0\u01a1ng \u00e1n 05 n\u0103m quy\u1ebft to\u00e1n m\u1ed9t l\u1ea7n v\u00e0 sau 05 n\u0103m n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n ch\u01b0a th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec doanh nghi\u1ec7p s\u1ebd ch\u1ecbu x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf theo t\u1eebng n\u0103m ch\u01b0a th\u1ef1c hi\u1ec7n k\u00ea khai.<\/p>\n<p style=\"text-align: justify;\">T\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC ng\u00e0y 15-11-2013 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01-01-2014 quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\"><strong><em>Th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf trong 2 n\u0103m<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">Trong th\u1eddi h\u1ea1n 02 n\u0103m doanh nghi\u1ec7p vi ph\u1ea1m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf nh\u01b0 kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd, ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf, khai kh\u00f4ng \u0111\u00fang n\u1ed9i dung t\u1edd khai,\u2026. th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m. N\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n 02 n\u0103m th\u00ec doanh nghi\u1ec7p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n 10 n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/p>\n<p style=\"text-align: justify;\"><strong><em>Th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf trong th\u1eddi gian l\u00e0 5 n\u0103m<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">Trong th\u1eddi h\u1ea1n 5 n\u0103m, doanh nghi\u1ec7p khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m; h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 th\u00ec doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai, tr\u1ed1n thu\u1ebf. Doanh nghi\u1ec7p ph\u1ea3i t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t thu\u1ebf \u0111\u1ec3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Qu\u00e1 th\u1eddi gian l\u00e0 5 n\u0103m , doanh nghi\u1ec7p s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai, tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf. Tuy nhi\u00ean doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, ti\u1ec1n thu\u1ebf tr\u1ed1n v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch. M\u1ee9c ph\u1ea1t h\u00e0nh vi k\u00ea khai thu\u1ebf sai l\u00e0 20%\/ t\u1ed5ng s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, khai sai v\u1ec1 thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\"><strong><em>Th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf trong th\u1eddi gian 10 n\u0103m<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, ti\u1ec1n thu\u1ebf tr\u1ed1n t\u1eeb trong th\u1eddi gian 10 n\u0103m. Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu c\u00f3 ph\u00e1t sinh c\u00e1c vi ph\u1ea1m trong k\u00ea khai thu\u1ebf th\u00ec doanh nghi\u1ec7p s\u1ebd ph\u1ea3i ch\u1ecbu x\u1eed ph\u1ea1t th\u00eam c\u00e1c l\u1ed7i \u0111\u00e3 m\u1eafc ph\u1ea3i.<\/p>\n<h2 style=\"text-align: justify;\"><strong>3. Doanh nghi\u1ec7p xin ho\u00e3n quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c bao l\u00e2u?<\/strong><\/h2>\n<p style=\"text-align: justify;\">Vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf trong th\u1eddi gian qu\u00e1 d\u00e0i nh\u01b0 03 n\u0103m, 05 n\u0103m khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p kh\u00f4ng \u00edt nh\u1ea7m l\u1eabn. Nhi\u1ec1u doanh nghi\u1ec7p th\u1eadm ch\u00ed c\u00f2n ph\u1ea3i n\u1ed9p c\u00e1c kho\u1ea3n ph\u00ed kh\u00f4ng nh\u1ecf v\u00ec nh\u1eefng sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf. V\u00ec v\u1eady \u0111\u1ec3 h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf b\u1eb1ng c\u00e1ch g\u1eedi y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf l\u00ean c\u01a1 quan thu\u1ebf. Khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u, c\u01a1 quan thu\u1ebf s\u1ebd d\u1ef1a v\u00e0o quy m\u00f4 kinh doanh, l\u0129nh v\u1ef1c c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n, doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0a ra th\u1eddi gian quy\u1ebft to\u00e1n thu\u1ebf ph\u00f9 h\u1ee3p.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n xin ho\u00e3n th\u1eddi gian quy\u1ebft to\u00e1n thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n g\u1eedi \u0111\u01a1n xin ho\u00e3n l\u00ean c\u01a1 quan thu\u1ebf. M\u1eabu \u0111\u01a1n xin ho\u00e3n quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 m\u1eabu \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp ra \u0111\u1ec3 xin \u0111\u01b0\u1ee3c ho\u00e3n quy\u1ebft to\u00e1n thu\u1ebf. M\u1eabu \u0111\u01a1n n\u00eau r\u00f5 th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi l\u00e0m \u0111\u01a1n, l\u00fd do xin ho\u00e3n quy\u1ebft to\u00e1n.<\/p>\n<p style=\"text-align: right;\"><em><strong>Ngu\u1ed3n: Internet<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/qua-5-nam-chua-quyet-toan-thue-thi-nhu-the-nao\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/qua-5-nam-chua-quyet-toan-thue-thi-nhu-the-nao\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/qua-5-nam-chua-quyet-toan-thue-thi-nhu-the-nao\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=Qu%C3%A1%205%20n%C4%83m%20ch%C6%B0a%20quy%E1%BA%BFt%20to%C3%A1n%20thu%E1%BA%BF%20th%C3%AC%20nh%C6%B0%20th%E1%BA%BF%20n%C3%A0o%3F&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fqua-5-nam-chua-quyet-toan-thue-thi-nhu-the-nao%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/qua-5-nam-chua-quyet-toan-thue-thi-nhu-the-nao\/', 'Qu%C3%A1%205%20n%C4%83m%20ch%C6%B0a%20quy%E1%BA%BFt%20to%C3%A1n%20thu%E1%BA%BF%20th%C3%AC%20nh%C6%B0%20th%E1%BA%BF%20n%C3%A0o%3F', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay \u0111ang l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n 05 n\u0103m s\u1ebd quy\u1ebft to\u00e1n thu\u1ebf m\u1ed9t l\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu qu\u00e1 05 n\u0103m ch\u01b0a quy\u1ebft to\u00e1n thu\u1ebf, doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft v\u1ec1 kinh nghi\u1ec7m quy\u1ebft to\u00e1n&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[100],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Qu\u00e1 5 n\u0103m ch\u01b0a quy\u1ebft to\u00e1n thu\u1ebf th\u00ec nh\u01b0 th\u1ebf n\u00e0o? - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay \u0111ang l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n 05 n\u0103m s\u1ebd quy\u1ebft to\u00e1n thu\u1ebf m\u1ed9t l\u1ea7n. 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