{"id":4014,"date":"2025-10-13T05:06:39","date_gmt":"2025-10-13T05:06:39","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4014"},"modified":"2025-10-13T05:06:39","modified_gmt":"2025-10-13T05:06:39","slug":"chinh-sach-thue-doi-voi-ho-kinh-doanh-theo-cong-van-so-3914-ct-cs-va-cong-van-so-3955-ct-cs-cua-cuc-thue","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/chinh-sach-thue-doi-voi-ho-kinh-doanh-theo-cong-van-so-3914-ct-cs-va-cong-van-so-3955-ct-cs-cua-cuc-thue\/","title":{"rendered":"Ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh theo c\u00f4ng v\u0103n s\u1ed1 3914\/CT-CS v\u00e0 c\u00f4ng v\u0103n s\u1ed1 3955\/CT-CS c\u1ee7a c\u1ee5c thu\u1ebf"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>CH\u00cdNH S\u00c1CH THU\u1ebe \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH THEO C\u00d4NG V\u0102N S\u1ed0 3914\/CT-CS V\u00c0 C\u00d4NG V\u0102N S\u1ed0 3955\/CT-CS C\u1ee6A C\u1ee4C THU\u1ebe<\/strong><\/h4>\n<p>C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 3914\/CT-CS ng\u00e0y 18\/9\/2025 v\u00e0 C\u00f4ng v\u0103n s\u1ed1 3955\/CT-CS ng\u00e0y 19\/9\/2025 gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh nh\u01b0 sau:<\/p>\n<ul>\n<li>\u0110i\u1ec1u ch\u1ec9nh doanh thu v\u00e0 m\u1ee9c thu\u1ebf kho\u00e1n<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kho\u00e1n c\u00f3 thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 kinh doanh (bao g\u1ed3m di\u1ec7n t\u00edch kinh doanh, lao \u0111\u1ed9ng s\u1eed d\u1ee5ng, doanh thu), th\u00ec ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung t\u1edd khai thu\u1ebf theo M\u1eabu s\u1ed1 01\/CNKD theoTh\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC.<\/li>\n<li>C\u0103n c\u1ee9 h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a h\u1ed9 kho\u00e1n, c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 k\u1ebft qu\u1ea3 x\u00e1c minh, ki\u1ec3m tra, thanh tra, c\u01a1 quan thu\u1ebf s\u1ebd xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf kho\u00e1n t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu kho\u00e1n thay \u0111\u1ed5i t\u1eeb 50% tr\u1edf l\u00ean so v\u1edbi doanh thu \u0111\u00e3 kho\u00e1n, th\u00ec s\u1ebd ban h\u00e0nh Th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf kho\u00e1n (theo M\u1eabu s\u1ed1 01\/TB-CNKD ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7), \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u00f3 thay \u0111\u1ed5i trong n\u0103m t\u00ednh thu\u1ebf.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh h\u1ed9 kho\u00e1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf kho\u00e1n, th\u00ec s\u1ebd ban h\u00e0nh Th\u00f4ng b\u00e1o kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf kho\u00e1n theo M\u1eabu s\u1ed1 01\/TBK\u0110C-CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 hi\u1ec7n h\u00e0nh.<\/li>\n<\/ul>\n<\/li>\n<li>Kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n, gi\u1ea3m thu\u1ebf cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khi thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/li>\n<li>V\u1ec1 c\u00e1c gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh:<\/li>\n<\/ul>\n<p>Nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed kinh ph\u00ed \u0111\u1ec3 cung c\u1ea5p mi\u1ec5n ph\u00ed c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n d\u00f9ng chung cho doanh nghi\u1ec7p nh\u1ecf, si\u00eau nh\u1ecf, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 12 Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 ng\u00e0y 17\/5\/2025 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi \u0110i\u1ec1u 9 D\u1ef1 th\u1ea3o l\u1ea7n 4 Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn kho\u1ea3n 3 \u0110i\u1ec1u 12 NQ 198.<\/p>\n<ul>\n<li>V\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a t\u1ed3n kho ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/6\/2025<\/li>\n<li>H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/li>\n<\/ul>\n<p>H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb ho\u1eb7c kinh doanh t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng, h\u1ed3 s\u01a1 ch\u1ee9ng minh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 h\u1ee3p ph\u00e1p khi \u0111\u1ec1 ngh\u1ecb c\u1ea5p, b\u00e1n l\u1ebb h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c xu\u1ea5t tr\u00ecnh khi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CH\u00cdNH S\u00c1CH THU\u1ebe \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH THEO C\u00d4NG V\u0102N S\u1ed0 3914\/CT-CS V\u00c0 C\u00d4NG V\u0102N S\u1ed0 3955\/CT-CS C\u1ee6A C\u1ee4C THU\u1ebe C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 3914\/CT-CS ng\u00e0y 18\/9\/2025 v\u00e0 C\u00f4ng v\u0103n s\u1ed1 3955\/CT-CS ng\u00e0y 19\/9\/2025 gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh nh\u01b0&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4015,"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],"tags":[],"class_list":["post-4014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4014","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=4014"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4014\/revisions"}],"predecessor-version":[{"id":4018,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4014\/revisions\/4018"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4015"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=4014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=4014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=4014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}