{"id":3374,"date":"2025-08-12T09:15:39","date_gmt":"2025-08-12T09:15:39","guid":{"rendered":"https:\/\/prv.com.vn\/?p=3374"},"modified":"2025-08-13T16:39:51","modified_gmt":"2025-08-13T16:39:51","slug":"nhung-luu-y-trong-qua-trinh-chuyen-doi-tu-ho-kinh-doanh-sang-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc-su-kien\/nhung-luu-y-trong-qua-trinh-chuyen-doi-tu-ho-kinh-doanh-sang-doanh-nghiep\/","title":{"rendered":"Nh\u1eefng l\u01b0u \u00fd trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh sang Doanh nghi\u1ec7p"},"content":{"rendered":"

I\/ NGH\u1eca QUY\u1ebeT 198\/2025\/QH15 V\u1ec0 M\u1ed8T S\u1ed0 C\u01a0 CH\u1ebe, CH\u00cdNH S\u00c1CH \u0110\u1eb6C BI\u1ec6T PH\u00c1T TRI\u1ec2N KINH T\u1ebe T\u01af NH\u00c2N – C\u1ee4 TH\u1ec2 H\u00d3A CH\u1ee6 TR\u01af\u01a0NG T\u1ea0I NGH\u1eca QUY\u1ebeT S\u1ed0 68-NQ\/TW NG\u00c0Y 04\/5\/2025 C\u1ee6A B\u1ed8 CH\u00cdNH TR\u1eca V\u1ec0 PH\u00c1T TRI\u1ec2N KINH T\u1ebe T\u01af NH\u00c2N<\/strong><\/h4>\n

A\/ T\u1ed5ng h\u1ee3p c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 h\u1ed9 kinh doanh theo Ngh\u1ecb quy\u1ebft 68-NQ\/TW v\u00e0 Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, g\u1ed3m: b\u1ecf thu\u1ebf kho\u00e1n h\u1ed9 kinh doanh, h\u1ed7 tr\u1ee3 h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i th\u00e0nh doanh nghi\u1ec7p\u2026<\/strong><\/h4>\n

Ng\u00e0y 04\/05\/2025, Ban Ch\u1ea5p h\u00e0nh Trung \u01b0\u01a1ng ban h\u00e0nh Ngh\u1ecb quy\u1ebft 68-NQ\/TW n\u0103m 2025 v\u1ec1 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n. B\u00ean c\u1ea1nh \u0111\u00f3, ng\u00e0y 17\/5\/2025, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ban h\u00e0nh\u00a0Ngh\u1ecb quy\u1ebft 198\/2025\/QH15.\u00a0 Theo \u0111\u00f3, th\u1eddi gian t\u1edbi h\u1ed9 kinh doanh (HKD) v\u00e0 c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00a0(DNNVV) s\u1ebd \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc t\u00edch c\u1ef1c h\u1ed7 tr\u1ee3 v\u1edbi 6 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i sau \u0111\u00e2y.<\/p>\n

A.1\/ H\u1ed8 KINH DOANH (HKD)<\/strong><\/p>\n

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A.2\/ C\u00c1C DOANH NGHI\u1ec6P NH\u1ece V\u00c0 V\u1eeaA (DNNVV)<\/strong><\/p>\n

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B\/ D\u01b0\u1edbi \u0111\u00e2y l\u00e0 so s\u00e1nh m\u1ed9t v\u00e0i n\u1ed9i dung gi\u1eefa H\u1ed9 kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 Doanh nghi\u1ec7p theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT):<\/strong> <\/strong><\/h4>\n

\"\"\"\"\"\"\"\"<\/p>\n

II\/ <\/strong>N\u0110 <\/strong>168\/2025\/N\u0110-CP C\u1ee6A CH\u00cdNH PH\u1ee6 V\u1ec0 \u0110\u0102NG K\u00dd DOANH NGHI\u1ec6P.<\/strong><\/h4>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2025. Trong \u0111\u00f3, quy \u0111\u1ecbnh \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p tr\u00ean c\u01a1 s\u1edf chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh. C\u1ee5 th\u1ec3:<\/p>\n

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III. H\u01af\u1edaNG D\u1eaaN X\u1eec L\u00dd K\u1ebe TO\u00c1N \u0110\u1ed0I V\u1edaI H\u00c0NG T\u1ed2N KHO, T\u00c0I S\u1ea2N KH\u00d4NG C\u00d3 H\u00d3A \u0110\u01a0N KHI H\u1ed8 KINH DOANH CHUY\u1ec2N TH\u00c0NH DOANH NGHI\u1ec6P<\/strong><\/h4>\n

1\/ Theo C\u00f4ng v\u0103n s\u1ed1 3612\/TCT-DNNCN v\u1ec1 vi\u00eac x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n khi HKD chuy\u1ec3n th\u00e0nh DN, c\u1ee5 th\u1ec3 tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng, h\u00e0ng h\u00f3a t\u1ed3n kho c\u1ee7a h\u1ed9 kinh doanh khi chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

    \n
  1. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh: ti\u1ebfp t\u1ee5c \u0111\u0103ng k\u00fd tr\u1edf th\u00e0nh v\u1ed1n \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p m\u1edbi v\u1eeba th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh<\/li>\n
  2. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh: H\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb h\u1ed9 kinh doanh c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh c\u1ee7a c\u01a1 quan th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh) khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<\/ol>\n

    =><\/strong> Tuy nhi\u00ean, \u0111\u00e2y l\u00e0 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn t\u1eeb 2019, cho \u0111\u1ebfn hi\u1ec7n t\u1ea1i ch\u01b0a c\u00f3 b\u1ea5t k\u1ef3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 n\u00e0o m\u1edbi li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 x\u1eed l\u00fd k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi vi\u1ec7c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng, h\u00e0ng h\u00f3a t\u1ed3n kho kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u1ee7a h\u1ed9 kinh doanh khi chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p.<\/p>\n

    2\/ H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd kh\u00e1c (t\u01b0 v\u1ea5n):<\/p>\n

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

    I\/ NGH\u1eca QUY\u1ebeT 198\/2025\/QH15 V\u1ec0 M\u1ed8T S\u1ed0 C\u01a0 CH\u1ebe, CH\u00cdNH S\u00c1CH \u0110\u1eb6C BI\u1ec6T PH\u00c1T TRI\u1ec2N KINH T\u1ebe T\u01af NH\u00c2N – C\u1ee4 TH\u1ec2 H\u00d3A CH\u1ee6 TR\u01af\u01a0NG T\u1ea0I NGH\u1eca QUY\u1ebeT S\u1ed0 68-NQ\/TW NG\u00c0Y 04\/5\/2025 C\u1ee6A B\u1ed8 CH\u00cdNH TR\u1eca V\u1ec0 PH\u00c1T TRI\u1ec2N KINH T\u1ebe T\u01af NH\u00c2N A\/ T\u1ed5ng h\u1ee3p c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 h\u1ed9 kinh doanh theo…<\/p>\n","protected":false},"author":4,"featured_media":3429,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53,48],"tags":[],"class_list":["post-3374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/3374","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/comments?post=3374"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/3374\/revisions"}],"predecessor-version":[{"id":3408,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/3374\/revisions\/3408"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/3429"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=3374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=3374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=3374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}