{"id":451,"date":"2025-09-23T10:16:54","date_gmt":"2025-09-23T03:16:54","guid":{"rendered":"https:\/\/kt247.vn\/wp\/?p=451"},"modified":"2025-09-23T14:51:05","modified_gmt":"2025-09-23T07:51:05","slug":"cac-muc-phat-ve-bao-cao-thue","status":"publish","type":"post","link":"https:\/\/kt247.vn\/wp\/?p=451","title":{"rendered":"C\u00e1c m\u1ee9c ph\u1ea1t v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf"},"content":{"rendered":"\n

C\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf GTGT,TNCN, m\u00f4n b\u00e0i, ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n

I. Nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ho\u00e1 \u0111\u01a1n<\/h2>\n\n\n\n
    \n
  1. X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n s\u1ebd tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/li>\n\n\n\n
  2. Ch\u1ec9 t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n s\u1ebd b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n khi h\u1ecd th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0 quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n\n\n\n
  3. Trong tr\u01b0\u1eddng h\u1ee3p m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n vi ph\u1ea1m h\u00e0nh ch\u00ednh nhi\u1ec1u l\u1ea7n, h\u1ecd s\u1ebd b\u1ecb x\u1eed ph\u1ea1t cho t\u1eebng h\u00e0nh vi vi ph\u1ea1m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/li>\n<\/ol>\n\n\n\n

    \u2013 N\u1ebfu v\u00e0o c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p nhi\u1ec1u h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a nhi\u1ec1u k\u1ef3 t\u00ednh thu\u1ebf kh\u00e1c nhau, nh\u01b0ng v\u1ec1 c\u00f9ng m\u1ed9t lo\u1ea1i s\u1eafc thu\u1ebf, h\u1ecd ch\u1ec9 s\u1ebd b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, v\u1edbi m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, v\u00e0 \u00e1p d\u1ee5ng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng cho vi ph\u1ea1m nhi\u1ec1u l\u1ea7n.<\/p>\n\n\n\n

    \u2013 Trong tr\u01b0\u1eddng h\u1ee3p trong s\u1ed1 c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm n\u1ed9p, c\u00f3 h\u1ed3 s\u01a1 n\u00e0o thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u1ed1n thu\u1ebf, th\u00ec h\u00e0nh vi tr\u1ed1n thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd ri\u00eang.<\/p>\n\n\n\n

    \u2013 N\u1ebfu v\u00e0o c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p nhi\u1ec1u th\u00f4ng b\u00e1o v\u00e0 b\u00e1o c\u00e1o c\u00f9ng lo\u1ea1i v\u1ec1 h\u00f3a \u0111\u01a1n, h\u1ecd s\u1ebd b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t h\u00e0nh vi ch\u1eadm n\u1ed9p th\u00f4ng b\u00e1o ho\u1eb7c b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n, v\u1edbi m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, v\u00e0 \u00e1p d\u1ee5ng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng cho vi ph\u1ea1m nhi\u1ec1u l\u1ea7n.<\/p>\n\n\n\n

    II. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai ch\u00ednh<\/h2>\n\n\n\n

    a) C\u1ea3nh b\u00e1o<\/p>\n\n\n\n

    \u2013 X\u1eed ph\u1ea1t c\u1ea3nh b\u00e1o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng nghi\u00eam tr\u1ecdng, c\u00f3 t\u00ecnh ti\u1ebft nh\u1eb9 v\u00e0 r\u01a1i v\u00e0o ph\u1ea1m vi \u00e1p d\u1ee5ng x\u1eed ph\u1ea1t c\u1ea3nh b\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n\n\n\n

    b) Ph\u1ea1t ti\u1ec1n<\/p>\n\n\n\n

    \u2013 T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 100.000.000 \u0111\u1ed3ng. C\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n, m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 50.000.000 \u0111\u1ed3ng.<\/p>\n\n\n\n

    \u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 200.000.000 \u0111\u1ed3ng, trong khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf s\u1ebd \u0111\u1ed1i di\u1ec7n v\u1edbi m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 100.000.000 \u0111\u1ed3ng.<\/p>\n\n\n\n

    III. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t ti\u1ec1n<\/h2>\n\n\n\n

    a) M\u1ee9c ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 d\u01b0\u1edbi \u0111\u00e2y \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c h\u1ed9 kinh doanh, m\u1ee9c ph\u1ea1t ti\u1ec1n s\u1ebd \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n.<\/p>\n\n\n\n

    b) Khi x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m, n\u1ebfu c\u00f3 c\u1ea3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng v\u00e0 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, th\u00ec nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng l\u00e0 m\u1ed7i t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 gi\u1ea3m tr\u1eeb m\u1ed9t t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng.<\/p>\n\n\n\n

    c) C\u00e1c t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 ho\u1eb7c t\u0103ng n\u1eb7ng \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh khung ti\u1ec1n ph\u1ea1t kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u1ea1i khi x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u1ea1t c\u1ee5 th\u1ec3 theo \u0111i\u1ec3m d kho\u1ea3n n\u00e0y.<\/p>\n\n\n\n

    d) Khi \u00e1p d\u1ee5ng ph\u1ea1t ti\u1ec1n, m\u1ee9c ph\u1ea1t ti\u1ec1n c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi m\u1ed9t h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n l\u00e0 m\u1ee9c trung b\u00ecnh c\u1ee7a khung ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh cho h\u00e0nh vi \u0111\u00f3.<\/p>\n\n\n\n

    \u2013 N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, th\u00ec m\u1ed7i t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 s\u1ebd gi\u1ea3m 10% m\u1ee9c ti\u1ec1n ph\u1ea1t trung b\u00ecnh c\u1ee7a khung ti\u1ec1n ph\u1ea1t, nh\u01b0ng m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t.<\/p>\n\n\n\n

    \u2013 N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, th\u00ec m\u1ed7i t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng s\u1ebd t\u0103ng 10% m\u1ee9c ti\u1ec1n ph\u1ea1t trung b\u00ecnh c\u1ee7a khung ti\u1ec1n ph\u1ea1t, nh\u01b0ng m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 m\u1ee9c t\u1ed1i \u0111a c\u1ee7a khung ti\u1ec1n ph\u1ea1t.<\/p>\n\n\n\n

    IV. C\u00e1c m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf<\/h2>\n\n\n\n

    C\u0103n c\u1ee9 theo \u0111i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP: Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n

      \n
    1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u00e1p d\u1ee5ng cho vi\u1ec7c ch\u1eadm n\u1ed9p t\u1edd khai t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/li>\n\n\n\n
    2. Ph\u1ea1t ti\u1ec1n c\u00f3 m\u1ee9c t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y, tr\u1eeb khi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1 \u0111\u01b0\u1ee3c n\u00eau tr\u00ean \u00e1p d\u1ee5ng.<\/li>\n\n\n\n
    3. Ph\u1ea1t ti\u1ec1n c\u00f3 m\u1ee9c t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng cho vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u1ec5 t\u1eeb 31 ng\u00e0y \u0111\u1ebfn 60 ng\u00e0y.<\/li>\n\n\n\n
    4. Ph\u1ea1t ti\u1ec1n c\u00f3 m\u1ee9c t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng cho m\u1ed9t trong nh\u1eefng h\u00e0nh vi sau \u0111\u00e2y:<\/li>\n\n\n\n
    5. a) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 h\u1ea1n t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y.<\/li>\n\n\n\n
    6. b) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 h\u1ea1n t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n\n\n\n
    7. c) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n\n\n\n
    8. d) Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n\n\n\n
    9. Ph\u1ea1t ti\u1ec1n c\u00f3 m\u1ee9c t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng cho tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf h\u01a1n 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf ho\u1eb7c thanh tra thu\u1ebf, ho\u1eb7c tr\u01b0\u1edbc khi 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 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 143 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n ph\u1ea1t, n\u1ebfu \u00e1p d\u1ee5ng theo \u0111i\u1ec3m n\u00e0y, l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf, th\u00ec s\u1ed1 ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a cho tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ebd b\u1eb1ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf, nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a khung ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 4 c\u1ee7a \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n\n\n\n

      V. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai v\u1ec1 thu\u1ebf:<\/h2>\n\n\n\n
        \n
      1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, trong tr\u01b0\u1eddng h\u1ee3p h\u1ecd ch\u1eadm n\u1ed9p t\u1edd khai th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed do s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt c\u1ee7a h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf, v\u00e0 \u0111\u00e2y x\u1ea3y ra trong t\u00ecnh hu\u1ed1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng theo kho\u1ea3n 4 c\u1ee7a \u0110i\u1ec1u 11 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh, th\u00ec trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n
      2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 c\u0169ng kh\u00f4ng c\u1ea7n tr\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf khi h\u1ecd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf do h\u1ecd \u0111\u00e3 tu\u00e2n th\u1ee7 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf, c\u0169ng nh\u01b0 c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a h\u1ecd. Tuy nhi\u00ean, ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thanh tra ho\u1eb7c ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u00e1t hi\u1ec7n b\u1ea5t k\u1ef3 sai s\u00f3t n\u00e0o trong vi\u1ec7c khai thu\u1ebf ho\u1eb7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n, nh\u01b0ng sau \u0111\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a h\u1ecd b\u1ecb ph\u00e1t hi\u1ec7n.<\/li>\n\n\n\n
      3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p h\u1ecd khai sai th\u00f4ng tin, nh\u01b0ng h\u1ecd \u0111\u00e3 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf ho\u1eb7c thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a h\u1ecd, ho\u1eb7c tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c ph\u00e1t hi\u1ec7n.<\/li>\n\n\n\n
      4. C\u00e1c c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh, ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 51 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf khi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 c\u00f3 ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/li>\n\n\n\n
      5. H\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi gian ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00f3 s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/li>\n<\/ol>\n\n\n\n

        Tr\u00ean \u0111\u00e2y KT247 \u0111\u00e3 gi\u1ea3i th\u00edch c\u0169ng nh\u01b0 h\u01b0\u1edbng d\u1eabn cho b\u1ea1n \u0111\u1ecdc chi ti\u1ebft v\u1ec1 m\u1ee9c ph\u1ea1t khi ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean vi\u00ean, lu\u1eadt s\u01b0, k\u1ef9 thu\u1eadt vi\u00ean uy t\u00edn, KT247 t\u1ef1 tin l\u00e0 \u0111\u01a1n v\u1ecb uy tin c\u00f3 th\u1ec3 gi\u1ea3i \u0111\u00e1p m\u1ecdi th\u1eafc m\u1eafc c\u1ee7a b\u1ea1n \u0111\u1ecdc.<\/p>\n\n\n\n

        T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed
        H\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi
        Cam k\u1ebft gi\u00e1 t\u1ed1t
        \u0110a d\u1ea1ng s\u1ea3n ph\u1ea9m<\/p>\n","protected":false},"excerpt":{"rendered":"

        C\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf GTGT,TNCN, m\u00f4n b\u00e0i, ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN, c\u1ee5 th\u1ec3 nh\u01b0 sau: I. Nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ho\u00e1 \u0111\u01a1n \u2013 N\u1ebfu v\u00e0o c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m,… C\u00e1c m\u1ee9c ph\u1ea1t v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[4],"tags":[37,36],"class_list":["post-451","post","type-post","status-publish","format-standard","hentry","category-thue","tag-cham-nop-to-khai","tag-muc-phat"],"yoast_head":"\nC\u00e1c m\u1ee9c ph\u1ea1t v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf - KT247 CO., LTD<\/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:\/\/kt247.vn\/wp\/?p=451\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00e1c m\u1ee9c ph\u1ea1t v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf - KT247 CO., LTD\" \/>\n<meta property=\"og:description\" content=\"C\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf GTGT,TNCN, m\u00f4n b\u00e0i, ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN, c\u1ee5 th\u1ec3 nh\u01b0 sau: I. 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