{"id":2048,"date":"2023-07-05T08:44:06","date_gmt":"2023-07-05T01:44:06","guid":{"rendered":"https:\/\/bilaw.vn\/?p=2048"},"modified":"2023-08-16T21:20:18","modified_gmt":"2023-08-16T14:20:18","slug":"thu-tuc-xac-nhan-viec-thuc-hien-nghia-vu-thue-voi-ngan-sach-nha-nuoc-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/bilaw.vn\/?p=2048","title":{"rendered":"Th\u1ee7 T\u1ee5c X\u00e1c Nh\u1eadn Vi\u1ec7c Th\u1ef1c Hi\u1ec7n Ngh\u0129a V\u1ee5 Thu\u1ebf V\u1edbi Ng\u00e2n S\u00e1ch Nh\u00e0 N\u01b0\u1edbc C\u1ee7a Doanh Nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\">Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u00f4i l\u00fac s\u1ebd c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c\u00a0\u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn\u00a0kh\u00f4ng n\u1ee3 thu\u1ebf, x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u1eb1m ph\u1ee5c v\u1ee5 cho vi\u1ec7c xin c\u1ea5p c\u00e1c lo\u1ea1i gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng minh kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh \u0111\u1ec3 vay v\u1ed1n,\u2026\u00a0Th\u00f4ng qua b\u00e0i vi\u1ebft ng\u00e0y h\u00f4m nay, <a href=\"https:\/\/bilaw.vn\/\" target=\"_blank\" rel=\"noopener\">Bi\u00a0Law<\/a>\u00a0s\u1ebd gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n\u00a0\u0111\u1ecdc tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h2 style=\"text-align: justify;\"><strong>1. C\u01a1 quan x\u00e1c nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf<\/strong><\/h2>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC hi\u1ec7n nay c\u00f3 03 n\u01a1i c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c xin gi\u1ea5y x\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li>C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/li>\n<li>C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n nh\u1eadn ph\u00e2n b\u1ed5 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Theo \u0111\u00f3, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00f3 c\u00f3 tr\u1ee5 s\u1edf. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb; v\u00e0 n\u1ed9p thu\u1ebf thay n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf, n\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa ho\u1eb7c n\u01a1i \u0111\u0103ng k\u00fd t\u1ea1m tr\u00fa ho\u1eb7c n\u01a1i ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h2 style=\"text-align: justify;\"><strong>2. Th\u1ee7 t\u1ee5c xin x\u00e1c nh\u1eadn th\u1ef1c ngh\u0129a v\u1ee5 thu\u1ebf<\/strong><\/h2>\n<p style=\"text-align: justify;\"><strong><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0B\u01b0\u1edbc 1: Doanh nghi\u1ec7p g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ebfn C\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n.<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li>V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (M\u1eabu s\u1ed1 01\/\u0110NXN ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 80\/2021\/TT-BTC).<\/li>\n<li>V\u0103n b\u1ea3n u\u1ef7 quy\u1ec1n cho ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi n\u1ed9p, c\u00e1n b\u1ed9 nh\u1eadn h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 y\u00eau c\u1ea7u xu\u1ea5t tr\u00ecnh CCCD c\u1ee7a ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 B\u1ea3n sao ho\u1eb7c b\u1ea3n ch\u00ednh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Doanh nghi\u1ec7p c\u00f3 th\u1ec3 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf, g\u1eedi qua h\u1ec7 th\u1ed1ng b\u01b0u ch\u00ednh ho\u1eb7c th\u1ef1c hi\u1ec7n tr\u00ean trang website \u0111\u0103ng k\u00fd thu\u1ebf theo h\u00ecnh th\u1ee9c tr\u1ef1c tuy\u1ebfn.<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong><em>B\u01b0\u1edbc 2: C\u00e1n b\u1ed9 thu\u1ebf x\u00e1c minh v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 n\u1ee3 thu\u1ebf).<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t d\u1eef li\u1ec7u ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u01a1 quan thu\u1ebf bao g\u1ed3m:<\/p>\n<p style=\"text-align: justify;\">\u2013 S\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ee3, n\u1ed9p th\u1eeba c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n<p style=\"text-align: justify;\">\u2013 C\u00e1c vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3).<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u1edbp \u0111\u00fang v\u1edbi th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n g\u1eedi Th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u1eabu s\u1ed1 01\/TB-XNNV ban h\u00e0nh k\u00e8m theo ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 n\u00e0y cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c c\u00f3 ch\u00eanh l\u1ec7ch, c\u01a1 quan thu\u1ebf g\u1eedi Th\u00f4ng b\u00e1o y\u00eau c\u1ea7u b\u1ed5 sung th\u00f4ng tin theo m\u1eabu s\u1ed1 01\/TB-BSTT-NNT ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\"><strong><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0B\u01b0\u1edbc 3: Nh\u1eadn th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn ho\u1eb7c kh\u00f4ng x\u00e1c nh\u1eadn.<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo m\u1eabu s\u1ed1 01\/TB-XNNV ban h\u00e0nh k\u00e8m theo ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 80\/2021\/TT-BTC \u0111\u1ec3 x\u00e1c nh\u1eadn ho\u1eb7c kh\u00f4ng x\u00e1c nh\u1eadn cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o y\u00eau c\u1ea7u b\u1ed5 sung th\u00f4ng tin theo m\u1eabu s\u1ed1 01\/TB-BSTT-NNT ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin.<\/p>\n<p style=\"text-align: justify;\">Th\u1eddi gian b\u1ed5 sung th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u00ednh v\u00e0o th\u1eddi gian gi\u1ea3i quy\u1ebft v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">Sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin b\u1ed5 sung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 th\u00f4ng tin th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n g\u1eedi Th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/TB-XNNV ban h\u00e0nh k\u00e8m theo ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng, tr\u01b0\u1eddng h\u1ee3p x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 Th\u00f4ng b\u00e1o theo m\u1eabu s\u1ed1 01\/TB-XNNV ban h\u00e0nh k\u00e8m theo ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do kh\u00f4ng x\u00e1c nh\u1eadn cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">Tr\u00ean\u00a0\u0111\u00e2y l\u00e0 chia s\u1ebb c\u1ee7a <a href=\"https:\/\/bilaw.vn\/\">Bi Law Firm<\/a> v\u1ec1\u00a0tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. H\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u00f4i l\u00fac s\u1ebd c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c\u00a0\u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn\u00a0kh\u00f4ng n\u1ee3 thu\u1ebf, x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u1eb1m ph\u1ee5c v\u1ee5 cho vi\u1ec7c xin c\u1ea5p c\u00e1c lo\u1ea1i gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng minh kh\u1ea3 n\u0103ng t\u00e0i&#8230;<\/p>\n","protected":false},"author":3,"featured_media":2384,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81,18],"tags":[68,588,586],"class_list":["post-2048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-linh-vuc-tu-van","category-tin-tuc","tag-bi-law","tag-ngan-sach-nha-nuoc","tag-nghia-vu-thue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v18.2.1 (Yoast SEO v24.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Th\u1ee7 T\u1ee5c X\u00e1c Nh\u1eadn Vi\u1ec7c Th\u1ef1c Hi\u1ec7n Ngh\u0129a V\u1ee5 Thu\u1ebf V\u1edbi Ng\u00e2n S\u00e1ch Nh\u00e0 N\u01b0\u1edbc C\u1ee7a Doanh Nghi\u1ec7p - C\u00d4NG TY LU\u1eacT TNHH BI LAW<\/title>\n<meta name=\"description\" content=\"Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. 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