{"id":354,"date":"2023-05-05T11:15:25","date_gmt":"2023-05-05T04:15:25","guid":{"rendered":"http:\/\/test122.lamweb.pro\/?p=354"},"modified":"2023-05-08T08:21:42","modified_gmt":"2023-05-08T01:21:42","slug":"doanh-nghiep-luu-y-3-chinh-sach-moi-ve-thue-nam-2023-5","status":"publish","type":"post","link":"https:\/\/ssgfood.com.vn\/ko\/doanh-nghiep-luu-y-3-chinh-sach-moi-ve-thue-nam-2023-5\/","title":{"rendered":"Doanh nghi\u1ec7p l\u01b0u \u00fd 3 ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 thu\u1ebf n\u0103m 2023"},"content":{"rendered":"

B\u01b0\u1edbc sang n\u0103m 2023, doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec3m m\u1edbi trong ch\u00ednh s\u00e1ch thu\u1ebf 2023 d\u01b0\u1edbi \u0111\u00e2y. H\u00e3y c\u00f9ng Vi\u1ec7n k\u1ebf to\u00e1n \u0111i\u1ec3m m\u1eb7t nh\u1eefng \u0111i\u1ec1u doanh nghi\u1ec7p l\u01b0u \u00fd 3 ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 thu\u1ebf n\u0103m 2023
\nThay \u0111\u1ed5i l\u1ecbch n\u1ed9p t\u1edd khai thu\u1ebf, n\u1ed9p thu\u1ebf 2023
\nNgh\u1ecb \u0111\u1ecbnh 91 c\u1ee7a ch\u00ednh ph\u1ee7 \u0111\u00e3 b\u1ed5 sung n\u1ed9i dung v\u1ec1 h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf. C\u1ee5 th\u1ec3:
\n\u201cTr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1, th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 sau ng\u00e0y ngh\u1ec9 \u0111\u00f3\u201d.
\nKhi \u0111\u00f3 b\u1ea1n c\u00f3 th\u1ec3 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a n\u0103m t\u1edbi \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:
\n1. T\u1edd khai thu\u1ebf GTGT, t\u1edd khai thu\u1ebf TNDN th\u00e1ng 12\/2022
\n\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p khai v\u00e0 n\u1ed9p thu\u1ebf theo th\u00e1ng, theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n nay, doanh nghi\u1ec7p n\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNDN ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t s\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf
\nTuy nhi\u00ean n\u0103m nay, do l\u1ecbch Ngh\u1ec9 T\u1ebft Nguy\u00ean \u0110\u00e1n t\u1eeb ng\u00e0y 20\/1 – 26\/1\/2023 n\u00ean theo Ngh\u1ecb \u0111\u1ecbnh 91, th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12\/2022 l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 sau k\u1ef3 ngh\u1ec9 T\u1ebft Nguy\u00ean \u0111\u00e1n, t\u1ee9c ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 27\/01\/2023.
\n2. N\u1ed9p thu\u1ebf TNDN t\u1ea1m t\u00ednh Q\u00fay 1\/2023
\nTheo Lu\u1eadt qu\u1ea3n l\u00fd Thu\u1ebf, h\u00e0ng qu\u00fd, doanh nghi\u1ec7p t\u1ea1m n\u1ed9p thu\u1ebf TNDN c\u1ee7a Q\u00fay \u0111\u00f3 ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.
\nDo l\u1ecbch ngh\u1ec9 l\u1ec5 gi\u1ed7 t\u1ed5 H\u00f9ng V\u01b0\u01a1ng, Ng\u00e0y Chi\u1ebfn th\u1eafng 30\/4 v\u00e0 Ng\u00e0y Qu\u1ed1c t\u1ebf lao \u0111\u1ed9ng n\u0103m 2023 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd k\u00e9o d\u00e0i 05 ng\u00e0y li\u00ean t\u1ee5c, b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 29\/4\/2023 \u0111\u1ebfn h\u1ebft ng\u00e0y 03\/5\/2023 n\u00ean th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh Qu\u00fd I\/2023 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 04\/5\/2023 (theo Ngh\u1ecb \u0111\u1ecbnh 91).
\n3. T\u1edd khai thu\u1ebf GTGT, t\u1edd khai thu\u1ebf TNCN Q\u00fay 1\/2023
\nTr\u01b0\u1eddng h\u1ee3p khai v\u00e0 n\u1ed9p t\u1edd khai theo qu\u00fd, doanh nghi\u1ec7p n\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNDN ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf
\nDo l\u1ecbch ngh\u1ec9 l\u1ec5 Gi\u1ed7 T\u1ed5 H\u00f9ng V\u01b0\u01a1ng, Ng\u00e0y Chi\u1ebfn th\u1eafng 30\/4 v\u00e0 Ng\u00e0y Qu\u1ed1c t\u1ebf lao \u0111\u1ed9ng n\u0103m 2023 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd k\u00e9o d\u00e0i 05 ng\u00e0y li\u00ean t\u1ee5c, b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 29\/4\/2023 \u0111\u1ebfn h\u1ebft ng\u00e0y 03\/5\/2023 n\u00ean th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai thu\u1ebf GTGT qu\u00fd I\/2023, T\u1edd khai thu\u1ebf TNCN Qu\u00fd I\/2023 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 04\/5\/2023.<\/p>\n

\"\"
\n4. N\u1ed9p thu\u1ebf TNDN t\u1ea1m t\u00ednh qu\u00fd 2\/2023
\nH\u00e0ng qu\u00fd, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf TNDN c\u1ee7a qu\u00fd \u0111\u00f3 ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau. N\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 sau ng\u00e0y ngh\u1ec9 \u0111\u00f3
\nDo ng\u00e0y 30\/7\/2023 l\u00e0 ng\u00e0y Ch\u1ee7 nh\u1eadt tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n n\u00ean th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh Qu\u00fd II l\u00e0 ng\u00e0y 31\/7\/2023.
\n5. T\u1edd khai thu\u1ebf GTGT, t\u1edd khai thu\u1ebf TNDN th\u00e1ng 7\/02023
\nKhi doanh nghi\u1ec7p khai v\u00e0 n\u1ed9p theo th\u00e1ng, doanh nghi\u1ec7p n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf
\nTr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1, th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 sau ng\u00e0y ngh\u1ec9 \u0111\u00f3.
\nDo ng\u00e0y 20\/7\/2023 l\u00e0 ng\u00e0y Ch\u1ee7 nh\u1eadt tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n n\u00ean th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai thu\u1ebf GTGT th\u00e1ng 7, T\u1edd khai thu\u1ebf TNCN th\u00e1ng 7 l\u00e0 ng\u00e0y 21\/8<\/p>\n","protected":false},"excerpt":{"rendered":"

B\u01b0\u1edbc sang n\u0103m 2023, doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec3m m\u1edbi trong ch\u00ednh s\u00e1ch thu\u1ebf 2023 d\u01b0\u1edbi \u0111\u00e2y. H\u00e3y c\u00f9ng Vi\u1ec7n k\u1ebf to\u00e1n \u0111i\u1ec3m m\u1eb7t nh\u1eefng \u0111i\u1ec1u doanh nghi\u1ec7p l\u01b0u \u00fd 3 ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 …<\/p>\n","protected":false},"author":1,"featured_media":349,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[1],"tags":[9,10,11],"yoast_head":"\nDoanh nghi\u1ec7p l\u01b0u \u00fd 3 ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 thu\u1ebf n\u0103m 2023 - Sen S\u00e0i G\u00f2n<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ssgfood.com.vn\/doanh-nghiep-luu-y-3-chinh-sach-moi-ve-thue-nam-2023-5\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Doanh nghi\u1ec7p l\u01b0u \u00fd 3 ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 thu\u1ebf n\u0103m 2023 - Sen S\u00e0i G\u00f2n\" \/>\n<meta property=\"og:description\" content=\"B\u01b0\u1edbc sang n\u0103m 2023, doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec3m m\u1edbi trong ch\u00ednh s\u00e1ch thu\u1ebf 2023 d\u01b0\u1edbi \u0111\u00e2y. 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