{"id":8746,"date":"2026-09-15T22:07:00","date_gmt":"2026-09-15T15:07:00","guid":{"rendered":"https:\/\/docx247.com\/?post_type=product&#038;p=8746"},"modified":"2026-09-16T11:14:02","modified_gmt":"2026-09-16T04:14:02","slug":"thue-dap-an-trac-nghiem-dai-hoc-quoc-gia-ha-noi","status":"publish","type":"product","link":"https:\/\/docx247.com\/en\/tai-lieu\/thue-dap-an-trac-nghiem-dai-hoc-quoc-gia-ha-noi\/","title":{"rendered":"Thu\u1ebf VNU \u2013 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX)"},"content":{"rendered":"<p><strong>\ud83d\udcd8 THU\u1ebe VNU \u2013 \u0110\u00c1P \u00c1N TR\u1eaeC NGHI\u1ec6M \u0110\u1ea0I H\u1eccC QU\u1ed0C GIA H\u00c0 N\u1ed8I<\/strong><\/p>\n<p><strong>\ud83d\udc41 XEM TR\u01af\u1edaC 20\u201330% N\u1ed8I DUNG<\/strong><\/p>\n<p>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a t\u00e0i li\u1ec7u 69 trang tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh t\u1ea3i b\u1ea3n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p>Ph\u1ea7n xem tr\u01b0\u1edbc gi\u00fap ki\u1ec3m tra:<\/p>\n<p>C\u1ea5u tr\u00fac t\u00e0i li\u1ec7u.<\/p>\n<p>C\u00e1ch tr\u00ecnh b\u00e0y.<\/p>\n<p>D\u1ea1ng c\u00e2u h\u1ecfi.<\/p>\n<p>C\u00e1ch b\u1ed1 tr\u00ed \u0111\u00e1p \u00e1n.<\/p>\n<p>M\u1ed9t ph\u1ea7n n\u1ed9i dung th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i li\u1ec7u.<\/p>\n<p><strong>\ud83d\udce5 NH\u1eacN FILE DOCX \u0110\u1ea6Y \u0110\u1ee6<\/strong><\/p>\n<p>Sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 t\u1ea3i file DOCX \u0111\u1ea7y \u0111\u1ee7 69 trang v\u1ec1 m\u00e1y \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp, luy\u1ec7n t\u1eadp v\u00e0 \u00f4n thi.<\/p>\n<p><strong>\ud83d\udcb3 THANH TO\u00c1N QUA VNPAY<\/strong><\/p>\n<p>Thanh to\u00e1n nhanh ch\u00f3ng, thu\u1eadn ti\u1ec7n qua VNPAY. Sau khi giao d\u1ecbch th\u00e0nh c\u00f4ng, h\u1ec7 th\u1ed1ng cung c\u1ea5p t\u00e0i li\u1ec7u \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng t\u1ea3i xu\u1ed1ng.<\/p>\n<p><strong>\ud83c\udfaf \u00d4N \u0110\u00daNG TR\u1eccNG T\u00c2M \u2013 TRA C\u1ee8U NHANH \u2013 TI\u1ebeT KI\u1ec6M TH\u1edcI GIAN<\/strong><\/p>\n<p>T\u00e0i li\u1ec7u \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Thu\u1ebf VNU \u2013 \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i g\u1ed3m 69 trang, \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb nh\u1eb1m h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng h\u00f3a ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf, h\u1ec7 th\u1ed1ng thu\u1ebf, ch\u00ednh s\u00e1ch thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, qu\u1ea3n l\u00fd thu\u1ebf, k\u00ea khai, n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf, mi\u1ec5n gi\u1ea3m thu\u1ebf, thanh tra, ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>\ud83d\udcb0 Thu\u1ebf l\u00e0 kho\u1ea3n n\u1ed9p b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i. H\u1ecdc ph\u1ea7n c\u00f3 th\u1ec3 bao qu\u00e1t l\u00fd lu\u1eadn chung v\u1ec1 thu\u1ebf, h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf, c\u00e1c s\u1eafc thu\u1ebf ch\u1ee7 y\u1ebfu, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn tu\u00e2n th\u1ee7 thu\u1ebf.<\/p>\n<p>N\u1ed9i dung h\u1ecdc t\u1eadp c\u00f3 th\u1ec3 gi\u00fap ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u b\u1ea3n ch\u1ea5t, ch\u1ee9c n\u0103ng v\u00e0 vai tr\u00f2 c\u1ee7a thu\u1ebf; ph\u00e2n bi\u1ec7t c\u00e1c s\u1eafc thu\u1ebf; x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t; \u0111\u1ed3ng th\u1eddi hi\u1ec3u quy tr\u00ecnh k\u00ea khai, n\u1ed9p, ho\u00e0n, mi\u1ec5n gi\u1ea3m v\u00e0 qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p>T\u00e0i li\u1ec7u g\u1ed3m 69 trang, ph\u00f9 h\u1ee3p \u0111\u1ec3 ng\u01b0\u1eddi h\u1ecdc chia nh\u1ecf theo t\u1eebng nh\u00f3m ki\u1ebfn th\u1ee9c, luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m, \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n v\u00e0 nh\u1eadn di\u1ec7n nh\u1eefng n\u1ed9i dung c\u00f2n ch\u01b0a ch\u1eafc tr\u01b0\u1edbc khi ki\u1ec3m tra ho\u1eb7c thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/p>\n<p><strong>\u2705 T\u00c0I LI\u1ec6U H\u1ed6 TR\u1ee2:<\/strong><\/p>\n<p>Luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m theo t\u1eebng nh\u00f3m ki\u1ebfn th\u1ee9c.<\/p>\n<p>Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n nhanh ch\u00f3ng.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c m\u00f4n Thu\u1ebf.<\/p>\n<p>C\u1ee7ng c\u1ed1 kh\u00e1i ni\u1ec7m v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf.<\/p>\n<p>\u00d4n t\u1eadp ch\u1ee9c n\u0103ng c\u1ee7a thu\u1ebf.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 vai tr\u00f2 c\u1ee7a thu\u1ebf.<\/p>\n<p>C\u1ee7ng c\u1ed1 c\u00e1c nguy\u00ean t\u1eafc \u0111\u00e1nh thu\u1ebf.<\/p>\n<p>\u00d4n t\u1eadp h\u1ec7 th\u1ed1ng thu\u1ebf.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf.<\/p>\n<p>C\u1ee7ng c\u1ed1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p>\u00d4n t\u1eadp \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf.<\/p>\n<p>C\u1ee7ng c\u1ed1 gi\u00e1 t\u00ednh thu\u1ebf.<\/p>\n<p>\u00d4n t\u1eadp thu\u1ebf su\u1ea5t.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf tr\u1ef1c thu.<\/p>\n<p>C\u1ee7ng c\u1ed1 thu\u1ebf gi\u00e1n thu.<\/p>\n<p>\u00d4n t\u1eadp thu\u1ebf l\u0169y ti\u1ebfn.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf su\u1ea5t t\u1ef7 l\u1ec7.<\/p>\n<p>C\u1ee7ng c\u1ed1 mi\u1ec5n thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf.<\/p>\n<p>\u00d4n t\u1eadp ho\u00e0n thu\u1ebf.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<p>C\u1ee7ng c\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n<p>\u00d4n t\u1eadp \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf GTGT.<\/p>\n<p>C\u1ee7ng c\u1ed1 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t GTGT.<\/p>\n<p>\u00d4n t\u1eadp ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/p>\n<p>C\u1ee7ng c\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<p>\u00d4n t\u1eadp thu\u1ebf GTGT \u0111\u1ea7u ra.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n<p>C\u1ee7ng c\u1ed1 ho\u00e0n thu\u1ebf GTGT.<\/p>\n<p>\u00d4n t\u1eadp thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf TT\u0110B.<\/p>\n<p>C\u1ee7ng c\u1ed1 gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B.<\/p>\n<p>\u00d4n t\u1eadp thu\u1ebf su\u1ea5t TT\u0110B.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/p>\n<p>C\u1ee7ng c\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u.<\/p>\n<p>\u00d4n t\u1eadp tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf su\u1ea5t xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/p>\n<p>C\u1ee7ng c\u1ed1 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a.<\/p>\n<p>\u00d4n t\u1eadp thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n<p>C\u1ee7ng c\u1ed1 thu nh\u1eadp mi\u1ec5n thu\u1ebf.<\/p>\n<p>\u00d4n t\u1eadp doanh thu t\u00ednh thu\u1ebf.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<p>C\u1ee7ng c\u1ed1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<p>\u00d4n t\u1eadp thu nh\u1eadp kh\u00e1c.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 chuy\u1ec3n l\u1ed7.<\/p>\n<p>C\u1ee7ng c\u1ed1 thu\u1ebf su\u1ea5t TNDN.<\/p>\n<p>\u00d4n t\u1eadp \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p>C\u1ee7ng c\u1ed1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/p>\n<p>\u00d4n t\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n<p>C\u1ee7ng c\u1ed1 thu nh\u1eadp t\u1eeb kinh doanh.<\/p>\n<p>\u00d4n t\u1eadp thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/p>\n<p>C\u1ee7ng c\u1ed1 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<p>\u00d4n t\u1eadp thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n<p>C\u1ee7ng c\u1ed1 thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n<p>\u00d4n t\u1eadp bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/p>\n<p>C\u1ee7ng c\u1ed1 quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n<p>\u00d4n t\u1eadp thu\u1ebf t\u00e0i nguy\u00ean.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u00e0i nguy\u00ean.<\/p>\n<p>C\u1ee7ng c\u1ed1 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf.<\/p>\n<p>\u00d4n t\u1eadp gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/p>\n<p>C\u1ee7ng c\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/p>\n<p>\u00d4n t\u1eadp l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>C\u1ee7ng c\u1ed1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n<p>\u00d4n t\u1eadp m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 khai thu\u1ebf.<\/p>\n<p>C\u1ee7ng c\u1ed1 n\u1ed9p thu\u1ebf.<\/p>\n<p>\u00d4n t\u1eadp th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/p>\n<p>C\u1ee7ng c\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n<p>\u00d4n t\u1eadp x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thanh tra thu\u1ebf.<\/p>\n<p>C\u1ee7ng c\u1ed1 ki\u1ec3m tra thu\u1ebf.<\/p>\n<p>\u00d4n t\u1eadp c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n<p>C\u1ee7ng c\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p>\u00d4n t\u1eadp tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p>C\u1ee7ng c\u1ed1 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p>\u00d4n t\u1eadp nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>R\u00e8n k\u1ef9 n\u0103ng x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p>Nh\u1eadn di\u1ec7n nh\u1eefng ph\u1ea7n ki\u1ebfn th\u1ee9c c\u00f2n y\u1ebfu.<\/p>\n<p>Ti\u1ebft ki\u1ec7m th\u1eddi gian t\u1ef1 t\u1ed5ng h\u1ee3p c\u00e2u h\u1ecfi v\u00e0 \u0111\u00e1p \u00e1n.<\/p>\n<p>H\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p><strong>\ud83d\udcc4 FILE DOCX 69 TRANG THU\u1eacN TI\u1ec6N S\u1eec D\u1ee4NG<\/strong><\/p>\n<p>T\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c cung c\u1ea5p d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng DOCX g\u1ed3m 69 trang, thu\u1eadn ti\u1ec7n \u0111\u1ec3:<\/p>\n<p>T\u1ea3i v\u00e0 l\u01b0u tr\u1eef tr\u00ean m\u00e1y t\u00ednh.<\/p>\n<p>T\u00ecm ki\u1ebfm nhanh t\u1eeb kh\u00f3a.<\/p>\n<p>Tra c\u1ee9u c\u00e2u h\u1ecfi v\u00e0 \u0111\u00e1p \u00e1n.<\/p>\n<p>Tra c\u1ee9u c\u00e1c kh\u00e1i ni\u1ec7m v\u1ec1 Thu\u1ebf.<\/p>\n<p>S\u1eed d\u1ee5ng b\u1eb1ng Microsoft Word ho\u1eb7c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 DOCX.<\/p>\n<p>\u0110\u00e1nh d\u1ea5u nh\u1eefng c\u00e2u th\u01b0\u1eddng tr\u1ea3 l\u1eddi sai.<\/p>\n<p>Chia n\u1ed9i dung th\u00e0nh t\u1eebng nh\u00f3m ki\u1ebfn th\u1ee9c \u0111\u1ec3 \u00f4n t\u1eadp.<\/p>\n<p>Ghi ch\u00fa c\u00e1c c\u00f4ng th\u1ee9c, nguy\u00ean t\u1eafc ho\u1eb7c quy \u0111\u1ecbnh c\u1ea7n xem l\u1ea1i.<\/p>\n<p>\u00d4n t\u1eadp nhi\u1ec1u l\u1ea7n khi c\u1ea7n.<\/p>\n<p><strong>\ud83c\udf93 T\u00c0I LI\u1ec6U PH\u00d9 H\u1ee2P V\u1edaI:<\/strong><\/p>\n<p>Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i \u0111ang h\u1ecdc m\u00f4n Thu\u1ebf.<\/p>\n<p>Sinh vi\u00ean ng\u00e0nh T\u00e0i ch\u00ednh \u2013 Ng\u00e2n h\u00e0ng.<\/p>\n<p>Sinh vi\u00ean ng\u00e0nh K\u1ebf to\u00e1n.<\/p>\n<p>Sinh vi\u00ean ng\u00e0nh Ki\u1ec3m to\u00e1n.<\/p>\n<p>Sinh vi\u00ean ng\u00e0nh Kinh t\u1ebf.<\/p>\n<p>Sinh vi\u00ean ng\u00e0nh Qu\u1ea3n tr\u1ecb kinh doanh.<\/p>\n<p>Sinh vi\u00ean ng\u00e0nh Kinh doanh.<\/p>\n<p>Sinh vi\u00ean c\u00e1c ng\u00e0nh c\u00f3 h\u1ecdc ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh \u2013 thu\u1ebf.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n c\u1ee7ng c\u1ed1 ki\u1ebfn th\u1ee9c v\u1ec1 h\u1ec7 th\u1ed1ng thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/p>\n<p>Sinh vi\u00ean chu\u1ea9n b\u1ecb ki\u1ec3m tra gi\u1eefa k\u1ef3.<\/p>\n<p>Sinh vi\u00ean chu\u1ea9n b\u1ecb thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/p>\n<p>Ng\u01b0\u1eddi h\u1ecdc c\u1ea7n t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p><strong>\ud83d\udd0e T\u1eea KH\u00d3A LI\u00caN QUAN:<\/strong><\/p>\n<p><strong>VNU<\/strong><\/p>\n<p>\u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/p>\n<p>Thu\u1ebf VNU<\/p>\n<p>Thu\u1ebf VNU \u0111\u00e1p \u00e1n<\/p>\n<p>m\u00f4n Thu\u1ebf VNU<\/p>\n<p>\u0111\u00e1p \u00e1n m\u00f4n Thu\u1ebf VNU<\/p>\n<p>\u0111\u00e1p \u00e1n Thu\u1ebf VNU<\/p>\n<p>tr\u1eafc nghi\u1ec7m Thu\u1ebf VNU<\/p>\n<p>\u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Thu\u1ebf VNU<\/p>\n<p>tr\u1eafc nghi\u1ec7m m\u00f4n Thu\u1ebf VNU<\/p>\n<p>Thu\u1ebf \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/p>\n<p>Thu\u1ebf \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i \u0111\u00e1p \u00e1n<\/p>\n<p>m\u00f4n Thu\u1ebf \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/p>\n<p>\u0111\u00e1p \u00e1n m\u00f4n Thu\u1ebf \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/p>\n<p>\u0111\u00e1p \u00e1n Thu\u1ebf \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/p>\n<p>tr\u1eafc nghi\u1ec7m Thu\u1ebf \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/p>\n<p>\u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Thu\u1ebf \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/p>\n<p>tr\u1eafc nghi\u1ec7m m\u00f4n Thu\u1ebf \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ud83d\udcd8 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Thu\u1ebf VNU \u2013 \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX 69 trang).<\/p>\n<p>\u2705 H\u1ed7 tr\u1ee3 luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c Thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>\ud83d\udc41 Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u.<\/p>\n<p>\ud83d\udcb3 Thanh to\u00e1n thu\u1eadn ti\u1ec7n qua VNPAY.<\/p>\n<p>\ud83d\udce5 Nh\u1eadn file DOCX \u0111\u1ea7y \u0111\u1ee7 sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng.<\/p>\n","protected":false},"featured_media":8480,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"product_brand":[314],"product_cat":[66,134,25,62],"product_tag":[6670,6671,6672,4642,6673,5431,6674,6664,6675,6665,6676,6666,6677,6667,6678,6668,6679,6669],"class_list":["post-8746","product","type-product","status-publish","has-post-thumbnail","product_brand-docx247-com","product_cat-dap-an-trac-nghiem","product_cat-dai-hoc-quoc-gia-ha-noi","product_cat-kinh-te-quan-tri","product_cat-de-cuong-on-tap-de-thi","product_tag-dap-an-trac-nghiem-thue-vnu","product_tag-trac-nghiem-mon-thue-vnu","product_tag-thue-dai-hoc-quoc-gia-ha-noi","product_tag-vnu","product_tag-thue-dai-hoc-quoc-gia-ha-noi-dap-an","product_tag-dai-hoc-quoc-gia-ha-noi","product_tag-mon-thue-dai-hoc-quoc-gia-ha-noi","product_tag-thue-vnu","product_tag-dap-an-mon-thue-dai-hoc-quoc-gia-ha-noi","product_tag-thue-vnu-dap-an","product_tag-dap-an-thue-dai-hoc-quoc-gia-ha-noi","product_tag-mon-thue-vnu","product_tag-trac-nghiem-thue-dai-hoc-quoc-gia-ha-noi","product_tag-dap-an-mon-thue-vnu","product_tag-dap-an-trac-nghiem-thue-dai-hoc-quoc-gia-ha-noi","product_tag-dap-an-thue-vnu","product_tag-trac-nghiem-mon-thue-dai-hoc-quoc-gia-ha-noi","product_tag-trac-nghiem-thue-vnu","first","instock","downloadable","virtual","purchasable","product-type-simple"],"acf":{"document_info":{"filetype":"docx","page_count":"69","other_info":[{"title":"Lo\u1ea1i t\u00e0i li\u1ec7u","description":"\u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m"},{"title":"D\u00e0nh cho","description":"Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (VNU)"},{"title":"M\u00e3 h\u1ecdc ph\u1ea7n","description":"[L\u1ea4Y M\u00c3 H\u1eccC PH\u1ea6N TH\u1ef0C T\u1ebe]"},{"title":"S\u1ed1 t\u00edn ch\u1ec9","description":"[L\u1ea4Y S\u1ed0 T\u00cdN CH\u1ec8 TH\u1ef0C T\u1ebe]"},{"title":"\u0110\u1ecbnh d\u1ea1ng t\u00e0i li\u1ec7u","description":"DOCX"},{"title":"S\u1ed1 trang","description":"69 trang"},{"title":"Xem tr\u01b0\u1edbc","description":"Kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u"},{"title":"Thanh to\u00e1n","description":"VNPAY"},{"title":"Ngu\u1ed3n","description":"DOCX247.COM"}]},"document_demo":8747,"additional_content":"<h2>Thu\u1ebf VNU \u2013 N\u1ed9i dung tr\u1ecdng t\u00e2m<\/h2>\n<p>Thu\u1ebf gi\u00fap ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u h\u1ec7 th\u1ed1ng c\u00e1c kho\u1ea3n thu b\u1eaft bu\u1ed9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, nguy\u00ean t\u1eafc x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch thu\u1ebf, c\u01a1 ch\u1ebf x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng c\u00e1c s\u1eafc thu\u1ebf ch\u1ee7 y\u1ebfu \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf.<\/p>\n<p>T\u00e0i li\u1ec7u \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Thu\u1ebf VNU g\u1ed3m 69 trang, h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra ki\u1ebfn th\u1ee9c, \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<h3>Kh\u00e1i ni\u1ec7m thu\u1ebf<\/h3>\n<p>Thu\u1ebf l\u00e0 kho\u1ea3n n\u1ed9p b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc khi ph\u00e1t sinh \u0111i\u1ec1u ki\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n<h3>2. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf<\/h3>\n<p>Thu\u1ebf th\u01b0\u1eddng c\u00f3:<\/p>\n<p>T\u00ednh b\u1eaft bu\u1ed9c.<\/p>\n<p>C\u01a1 s\u1edf ph\u00e1p l\u00fd.<\/p>\n<p>Kh\u00f4ng ho\u00e0n tr\u1ea3 tr\u1ef1c ti\u1ebfp t\u01b0\u01a1ng \u1ee9ng t\u1eebng kho\u1ea3n n\u1ed9p.<\/p>\n<p>G\u1eafn v\u1edbi quy\u1ec1n l\u1ef1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h3>3. B\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf<\/h3>\n<p>Thu\u1ebf ph\u1ea3n \u00e1nh quan h\u1ec7 ph\u00e2n ph\u1ed1i ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh gi\u1eefa Nh\u00e0 n\u01b0\u1edbc v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n trong n\u1ec1n kinh t\u1ebf.<\/p>\n<h3>4. Ch\u1ee9c n\u0103ng t\u1ea1o ngu\u1ed3n thu<\/h3>\n<p>Thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng ngu\u1ed3n thu quan tr\u1ecdng c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h3>5. Ch\u1ee9c n\u0103ng \u0111i\u1ec1u ti\u1ebft kinh t\u1ebf<\/h3>\n<p>Ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00e1c \u0111\u1ed9ng t\u1edbi:<\/p>\n<p>Ti\u00eau d\u00f9ng.<\/p>\n<p>\u0110\u1ea7u t\u01b0.<\/p>\n<p>S\u1ea3n xu\u1ea5t.<\/p>\n<p>Ti\u1ebft ki\u1ec7m.<\/p>\n<p>Ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c.<\/p>\n<h3>6. Ch\u1ee9c n\u0103ng ph\u00e2n ph\u1ed1i l\u1ea1i thu nh\u1eadp<\/h3>\n<p>Thu\u1ebf c\u00f3 th\u1ec3 g\u00f3p ph\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ph\u00e2n ph\u1ed1i thu nh\u1eadp th\u00f4ng qua c\u01a1 c\u1ea5u thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf \u00e1p d\u1ee5ng.<\/p>\n<h3>7. Vai tr\u00f2 c\u1ee7a thu\u1ebf<\/h3>\n<p>Thu\u1ebf c\u00f3 th\u1ec3:<\/p>\n<p>T\u1ea1o ngu\u1ed3n thu ng\u00e2n s\u00e1ch.<\/p>\n<p>\u0110i\u1ec1u ti\u1ebft n\u1ec1n kinh t\u1ebf.<\/p>\n<p>H\u1ed7 tr\u1ee3 ph\u00e2n ph\u1ed1i l\u1ea1i thu nh\u1eadp.<\/p>\n<p>T\u00e1c \u0111\u1ed9ng h\u00e0nh vi kinh t\u1ebf.<\/p>\n<h3>8. Nguy\u00ean t\u1eafc c\u00f4ng b\u1eb1ng<\/h3>\n<p>G\u00e1nh n\u1eb7ng thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo nh\u1eefng ti\u00eau ch\u00ed ph\u00f9 h\u1ee3p v\u1ec1 kh\u1ea3 n\u0103ng \u0111\u00f3ng g\u00f3p ho\u1eb7c l\u1ee3i \u00edch.<\/p>\n<h3>9. C\u00f4ng b\u1eb1ng ngang<\/h3>\n<p>Horizontal Equity nh\u1ea5n m\u1ea1nh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng t\u1ef1 n\u00ean ch\u1ecbu ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u0111\u1ed1i t\u01b0\u01a1ng t\u1ef1.<\/p>\n<h3>10. C\u00f4ng b\u1eb1ng d\u1ecdc<\/h3>\n<p>Vertical Equity cho r\u1eb1ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 kh\u1ea3 n\u0103ng kinh t\u1ebf kh\u00e1c nhau c\u00f3 th\u1ec3 ch\u1ecbu m\u1ee9c ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c nhau.<\/p>\n<h3>11. Nguy\u00ean t\u1eafc hi\u1ec7u qu\u1ea3<\/h3>\n<p>H\u1ec7 th\u1ed1ng thu\u1ebf c\u1ea7n h\u1ea1n ch\u1ebf nh\u1eefng m\u00e9o m\u00f3 kinh t\u1ebf kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7.<\/p>\n<h3>12. Nguy\u00ean t\u1eafc \u0111\u01a1n gi\u1ea3n<\/h3>\n<p>Quy \u0111\u1ecbnh thu\u1ebf r\u00f5 r\u00e0ng, d\u1ec5 hi\u1ec3u gi\u00fap gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 tu\u00e2n th\u1ee7.<\/p>\n<h3>13. Nguy\u00ean t\u1eafc ch\u1eafc ch\u1eafn<\/h3>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u01b0\u01a1ng \u0111\u1ed1i r\u00f5:<\/p>\n<p>Ngh\u0129a v\u1ee5.<\/p>\n<p>Th\u1eddi \u0111i\u1ec3m.<\/p>\n<p>C\u0103n c\u1ee9.<\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf.<\/p>\n<h3>14. H\u1ec7 th\u1ed1ng thu\u1ebf<\/h3>\n<p>H\u1ec7 th\u1ed1ng thu\u1ebf g\u1ed3m c\u00e1c s\u1eafc thu\u1ebf \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c v\u00e0 \u00e1p d\u1ee5ng theo ph\u00e1p lu\u1eadt c\u1ee7a m\u1ed9t qu\u1ed1c gia.<\/p>\n<h3>15. Ch\u00ednh s\u00e1ch thu\u1ebf<\/h3>\n<p>Tax Policy th\u1ec3 hi\u1ec7n \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c thi\u1ebft k\u1ebf v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng thu\u1ebf.<\/p>\n<h3>16. S\u1eafc thu\u1ebf<\/h3>\n<p>M\u1ed7i s\u1eafc thu\u1ebf th\u01b0\u1eddng quy \u0111\u1ecbnh:<\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/p>\n<p>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf.<\/p>\n<p>Thu\u1ebf su\u1ea5t.<\/p>\n<p>Mi\u1ec5n gi\u1ea3m.<\/p>\n<p>Th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n.<\/p>\n<h3>17. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h3>\n<p>Taxpayer l\u00e0 t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<h3>18. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/h3>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, thu nh\u1eadp, t\u00e0i s\u1ea3n ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a s\u1eafc thu\u1ebf.<\/p>\n<h3>19. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/h3>\n<p>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf th\u01b0\u1eddng bao g\u1ed3m:<\/p>\n<p>Gi\u00e1 t\u00ednh thu\u1ebf.<\/p>\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n<p>S\u1ea3n l\u01b0\u1ee3ng.<\/p>\n<p>Thu\u1ebf su\u1ea5t.<\/p>\n<p>Nh\u1eefng y\u1ebfu t\u1ed1 kh\u00e1c theo t\u1eebng s\u1eafc thu\u1ebf.<\/p>\n<h3>20. Gi\u00e1 t\u00ednh thu\u1ebf<\/h3>\n<p>Taxable Value l\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<h3>21. Thu\u1ebf su\u1ea5t<\/h3>\n<p>Tax Rate l\u00e0 m\u1ee9c thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u0103n c\u1ee9 t\u00ednh thu\u1ebf.<\/p>\n<h3>22. Thu\u1ebf su\u1ea5t t\u1ef7 l\u1ec7<\/h3>\n<p>Proportional Tax \u00e1p d\u1ee5ng m\u1ed9t t\u1ef7 l\u1ec7 nh\u1ea5t \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf t\u00ednh thu\u1ebf.<\/p>\n<h3>23. Thu\u1ebf l\u0169y ti\u1ebfn<\/h3>\n<p>Progressive Tax c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t t\u0103ng theo m\u1ee9c t\u0103ng c\u1ee7a c\u01a1 s\u1edf t\u00ednh thu\u1ebf theo c\u1ea5u tr\u00fac quy \u0111\u1ecbnh.<\/p>\n<h3>24. Thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/h3>\n<p>M\u1ed7i ph\u1ea7n thu nh\u1eadp thu\u1ed9c m\u1ed9t b\u1eadc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi b\u1eadc \u0111\u00f3.<\/p>\n<h3>25. Thu\u1ebf tr\u1ef1c thu<\/h3>\n<p>Thu\u1ebf tr\u1ef1c thu th\u01b0\u1eddng \u0111\u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o thu nh\u1eadp ho\u1eb7c t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<h3>26. Thu\u1ebf gi\u00e1n thu<\/h3>\n<p>Thu\u1ebf gi\u00e1n thu th\u01b0\u1eddng g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n m\u1ed9t ph\u1ea7n g\u00e1nh n\u1eb7ng qua gi\u00e1.<\/p>\n<h3>27. G\u00e1nh n\u1eb7ng thu\u1ebf<\/h3>\n<p>Tax Incidence nghi\u00ean c\u1ee9u ch\u1ee7 th\u1ec3 th\u1ef1c s\u1ef1 ch\u1ecbu t\u00e1c \u0111\u1ed9ng kinh t\u1ebf c\u1ee7a thu\u1ebf.<\/p>\n<h3>28. G\u00e1nh n\u1eb7ng thu\u1ebf ph\u00e1p l\u00fd<\/h3>\n<p>L\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi m\u1ed9t ch\u1ee7 th\u1ec3 c\u1ee5 th\u1ec3.<\/p>\n<h3>29. G\u00e1nh n\u1eb7ng thu\u1ebf kinh t\u1ebf<\/h3>\n<p>L\u00e0 ph\u1ea7n chi ph\u00ed thu\u1ebf cu\u1ed1i c\u00f9ng th\u1ef1c t\u1ebf do c\u00e1c ch\u1ee7 th\u1ec3 trong n\u1ec1n kinh t\u1ebf g\u00e1nh ch\u1ecbu.<\/p>\n<h3>30. Mi\u1ec5n thu\u1ebf<\/h3>\n<p>Tax Exemption cho ph\u00e9p m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.<\/p>\n<h3>31. Gi\u1ea3m thu\u1ebf<\/h3>\n<p>Tax Reduction l\u00e0m gi\u1ea3m m\u1ed9t ph\u1ea7n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/p>\n<h3>32. Ho\u00e0n thu\u1ebf<\/h3>\n<p>Tax Refund l\u00e0 vi\u1ec7c ho\u00e0n tr\u1ea3 m\u1ed9t kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n<h3>33. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/h3>\n<p>Thu\u1ebf GTGT l\u00e0 thu\u1ebf t\u00ednh tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng v\u00e0 ti\u00eau d\u00f9ng theo c\u01a1 ch\u1ebf ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng.<\/p>\n<h3>34. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT<\/h3>\n<p>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh kh\u00e1c.<\/p>\n<h3>35. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/h3>\n<p>M\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt x\u00e1c \u0111\u1ecbnh kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT.<\/p>\n<h3>36. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT<\/h3>\n<p>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/p>\n<h3>37. Gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/h3>\n<p>Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng lo\u1ea1i giao d\u1ecbch, h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh.<\/p>\n<h3>38. Thu\u1ebf su\u1ea5t GTGT<\/h3>\n<p>C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf t\u1eebng th\u1eddi k\u1ef3.<\/p>\n<h3>39. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/h3>\n<p>S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/p>\n<h3>40. Thu\u1ebf GTGT \u0111\u1ea7u ra<\/h3>\n<p>L\u00e0 s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra theo quy \u0111\u1ecbnh.<\/p>\n<h3>41. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/h3>\n<p>L\u00e0 s\u1ed1 thu\u1ebf GTGT li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf theo \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/p>\n<h3>42. Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/h3>\n<p>Vi\u1ec7c kh\u1ea5u tr\u1eeb ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh.<\/p>\n<h3>43. Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u1ec1 GTGT<\/h3>\n<p>Thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c doanh thu theo c\u01a1 ch\u1ebf \u00e1p d\u1ee5ng cho t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n<h3>44. Ho\u00e0n thu\u1ebf GTGT<\/h3>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo ph\u00e1p lu\u1eadt.<\/p>\n<h3>45. Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/h3>\n<p>Thu\u1ebf TT\u0110B \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c danh m\u1ee5c \u0111i\u1ec1u ti\u1ebft \u0111\u1eb7c bi\u1ec7t.<\/p>\n<h3>46. M\u1ee5c ti\u00eau c\u1ee7a thu\u1ebf TT\u0110B<\/h3>\n<p>C\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<p>\u0110i\u1ec1u ti\u1ebft ti\u00eau d\u00f9ng.<\/p>\n<p>T\u0103ng ngu\u1ed3n thu.<\/p>\n<p>\u0110\u1ecbnh h\u01b0\u1edbng h\u00e0nh vi.<\/p>\n<p>\u0110i\u1ec1u ti\u1ebft m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9.<\/p>\n<h3>47. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B<\/h3>\n<p>Ch\u1ec9 nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u1edbi thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TT\u0110B.<\/p>\n<h3>48. Gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B<\/h3>\n<p>Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u01a1 ch\u1ebf ri\u00eang c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<h3>49. Thu\u1ebf su\u1ea5t TT\u0110B<\/h3>\n<p>Thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 kh\u00e1c nhau theo t\u1eebng nh\u00f3m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5.<\/p>\n<h3>50. Thu\u1ebf xu\u1ea5t kh\u1ea9u<\/h3>\n<p>Thu\u1ebf xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<h3>51. Thu\u1ebf nh\u1eadp kh\u1ea9u<\/h3>\n<p>Thu\u1ebf nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c ph\u1ea1m vi ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<h3>52. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/h3>\n<p>C\u00f3 th\u1ec3 l\u00e0 ch\u1ee7 h\u00e0ng h\u00f3a ho\u1eb7c ch\u1ee7 th\u1ec3 c\u00f3 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/p>\n<h3>53. Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u<\/h3>\n<p>Tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p v\u00e0 nguy\u00ean t\u1eafc quy \u0111\u1ecbnh.<\/p>\n<h3>54. Thu\u1ebf su\u1ea5t xu\u1ea5t nh\u1eadp kh\u1ea9u<\/h3>\n<p>Thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 ph\u1ee5 thu\u1ed9c:<\/p>\n<p>Lo\u1ea1i h\u00e0ng h\u00f3a.<\/p>\n<p>Xu\u1ea5t x\u1ee9.<\/p>\n<p>Ch\u00ednh s\u00e1ch th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<p>\u0110i\u1ec1u \u01b0\u1edbc ho\u1eb7c th\u1ecfa thu\u1eadn \u00e1p d\u1ee5ng.<\/p>\n<h3>55. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/h3>\n<p>C\u00f3 th\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u00f3 xu\u1ea5t x\u1ee9 ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/p>\n<h3>56. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t<\/h3>\n<p>C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo c\u00e1c hi\u1ec7p \u0111\u1ecbnh ho\u1eb7c th\u1ecfa thu\u1eadn th\u01b0\u01a1ng m\u1ea1i khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n xu\u1ea5t x\u1ee9.<\/p>\n<h3>57. Xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a<\/h3>\n<p>Origin of Goods l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ed9t s\u1ed1 m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u.<\/p>\n<h3>58. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h3>\n<p>Thu\u1ebf TNDN \u0111\u00e1nh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf.<\/p>\n<h3>59. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN<\/h3>\n<p>Doanh nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1o thu nh\u1eadp c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf TNDN theo quy \u0111\u1ecbnh.<\/p>\n<h3>60. Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/h3>\n<p>Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<p>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p>Thu nh\u1eadp kh\u00e1c.<\/p>\n<p>C\u00e1c kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n<h3>61. Thu nh\u1eadp mi\u1ec5n thu\u1ebf TNDN<\/h3>\n<p>M\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt.<\/p>\n<h3>62. Doanh thu t\u00ednh thu\u1ebf TNDN<\/h3>\n<p>Doanh thu l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<h3>63. Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/h3>\n<p>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u01b0\u1eddng ph\u1ea3i:<\/p>\n<p>Li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p>C\u00f3 ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p.<\/p>\n<p>\u0110\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt.<\/p>\n<h3>64. Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/h3>\n<p>M\u1ed9t s\u1ed1 kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c thu\u1ed9c danh m\u1ee5c h\u1ea1n ch\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<h3>65. Thu nh\u1eadp kh\u00e1c<\/h3>\n<p>C\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh theo quy \u0111\u1ecbnh.<\/p>\n<h3>66. Thu nh\u1eadp t\u00ednh thu\u1ebf TNDN<\/h3>\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi \u00e1p d\u1ee5ng c\u00e1c \u0111i\u1ec1u ch\u1ec9nh, mi\u1ec5n gi\u1ea3m v\u00e0 chuy\u1ec3n l\u1ed7 ph\u00f9 h\u1ee3p.<\/p>\n<h3>67. Chuy\u1ec3n l\u1ed7<\/h3>\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang c\u00e1c k\u1ef3 sau theo \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/p>\n<h3>68. Thu\u1ebf su\u1ea5t TNDN<\/h3>\n<p>Thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n<h3>69. \u01afu \u0111\u00e3i thu\u1ebf TNDN<\/h3>\n<p>\u01afu \u0111\u00e3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo:<\/p>\n<p>Ng\u00e0nh ngh\u1ec1.<\/p>\n<p>\u0110\u1ecba b\u00e0n.<\/p>\n<p>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n<p>Th\u1eddi gian.<\/p>\n<p>\u0110i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3.<\/p>\n<h3>70. Mi\u1ec5n gi\u1ea3m thu\u1ebf TNDN<\/h3>\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i.<\/p>\n<h3>71. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/h3>\n<p>Thu\u1ebf TNCN \u0111\u00e1nh v\u00e0o m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh.<\/p>\n<h3>72. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNCN<\/h3>\n<p>Bao g\u1ed3m c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n<h3>73. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/h3>\n<p>T\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c ti\u00eau ch\u00ed v\u1ec1 th\u1eddi gian hi\u1ec7n di\u1ec7n ho\u1eb7c n\u01a1i \u1edf theo quy \u0111\u1ecbnh.<\/p>\n<h3>74. C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/h3>\n<p>C\u00e1 nh\u00e2n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ri\u00eang.<\/p>\n<h3>75. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/h3>\n<p>\u0110\u00e2y l\u00e0 nh\u00f3m thu nh\u1eadp ph\u1ed5 bi\u1ebfn thu\u1ed9c di\u1ec7n xem x\u00e9t ngh\u0129a v\u1ee5 thu\u1ebf TNCN.<\/p>\n<h3>76. Thu nh\u1eadp t\u1eeb kinh doanh<\/h3>\n<p>C\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo doanh thu, thu nh\u1eadp ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng.<\/p>\n<h3>77. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/h3>\n<p>C\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<p>Ti\u1ec1n l\u00e3i.<\/p>\n<p>C\u1ed5 t\u1ee9c.<\/p>\n<p>L\u1ee3i t\u1ee9c.<\/p>\n<p>C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u1ea7u t\u01b0 kh\u00e1c theo quy \u0111\u1ecbnh.<\/p>\n<h3>78. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/h3>\n<p>Ph\u00e1t sinh khi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n ho\u1eb7c ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh.<\/p>\n<h3>79. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/h3>\n<p>Thu nh\u1eadp t\u1eeb giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN theo c\u01a1 ch\u1ebf ri\u00eang.<\/p>\n<h3>80. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/h3>\n<p>M\u1ed9t s\u1ed1 kho\u1ea3n tr\u00fang th\u01b0\u1edfng v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<h3>81. Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n<\/h3>\n<p>Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ho\u1eb7c chuy\u1ec3n giao quy\u1ec1n s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n<h3>82. Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/h3>\n<p>Kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n c\u00f3 th\u1ec3 ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<h3>83. Thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf<\/h3>\n<p>M\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<h3>84. Thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng<\/h3>\n<p>M\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n nh\u1eadn qu\u00e0 t\u1eb7ng c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n<h3>85. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/h3>\n<p>M\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n theo \u0111i\u1ec1u ki\u1ec7n v\u00e0 ph\u1ea1m vi ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/p>\n<h3>86. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/h3>\n<p>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.<\/p>\n<h3>87. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n<p>Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed v\u00e0 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb.<\/p>\n<h3>88. Thu nh\u1eadp t\u00ednh thu\u1ebf TNCN<\/h3>\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb h\u1ee3p l\u1ec7 kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<h3>89. Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/h3>\n<p>\u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo t\u1eebng b\u1eadc thu nh\u1eadp.<\/p>\n<h3>90. Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/h3>\n<p>T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f3 th\u1ec3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi chi tr\u1ea3 theo quy \u0111\u1ecbnh.<\/p>\n<h3>91. Quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/h3>\n<p>Quy\u1ebft to\u00e1n nh\u1eb1m x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf cu\u1ed1i c\u00f9ng c\u1ee7a c\u00e1 nh\u00e2n trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n<h3>92. Thu\u1ebf t\u00e0i nguy\u00ean<\/h3>\n<p>Thu\u1ebf t\u00e0i nguy\u00ean \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c m\u1ed9t s\u1ed1 t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n<h3>93. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u00e0i nguy\u00ean<\/h3>\n<p>C\u00f3 th\u1ec3 bao g\u1ed3m m\u1ed9t s\u1ed1 lo\u1ea1i:<\/p>\n<p>Kho\u00e1ng s\u1ea3n.<\/p>\n<p>T\u00e0i nguy\u00ean r\u1eebng.<\/p>\n<p>N\u01b0\u1edbc thi\u00ean nhi\u00ean.<\/p>\n<p>T\u00e0i nguy\u00ean kh\u00e1c theo quy \u0111\u1ecbnh.<\/p>\n<h3>94. S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf<\/h3>\n<p>S\u1ea3n l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo l\u01b0\u1ee3ng t\u00e0i nguy\u00ean th\u1ef1c t\u1ebf khai th\u00e1c ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/p>\n<h3>95. Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/h3>\n<p>Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng lo\u1ea1i t\u00e0i nguy\u00ean v\u00e0 c\u01a1 ch\u1ebf \u00e1p d\u1ee5ng.<\/p>\n<h3>96. Thu\u1ebf su\u1ea5t t\u00e0i nguy\u00ean<\/h3>\n<p>Thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y lo\u1ea1i t\u00e0i nguy\u00ean.<\/p>\n<h3>97. Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/h3>\n<p>Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng.<\/p>\n<h3>98. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/h3>\n<p>Danh m\u1ee5c h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt.<\/p>\n<h3>99. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/h3>\n<p>C\u00f3 th\u1ec3 d\u1ef1a tr\u00ean:<\/p>\n<p>S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a.<\/p>\n<p>M\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i.<\/p>\n<p>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/p>\n<h3>100. L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/h3>\n<p>L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f3 th\u1ec3 ph\u00e1t sinh khi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n.<\/p>\n<h3>101. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/h3>\n<p>Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m t\u00e0i s\u1ea3n.<\/p>\n<h3>102. M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/h3>\n<p>M\u1ee9c thu c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n.<\/p>\n<h3>103. Qu\u1ea3n l\u00fd thu\u1ebf<\/h3>\n<p>Tax Administration bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n<h3>104. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf<\/h3>\n<p>Qu\u1ea3n l\u00fd thu\u1ebf c\u1ea7n b\u1ea3o \u0111\u1ea3m:<\/p>\n<p>\u0110\u00fang ph\u00e1p lu\u1eadt.<\/p>\n<p>Minh b\u1ea1ch.<\/p>\n<p>Hi\u1ec7u qu\u1ea3.<\/p>\n<p>B\u00ecnh \u0111\u1eb3ng.<\/p>\n<p>Thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<h3>105. \u0110\u0103ng k\u00fd thu\u1ebf<\/h3>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh.<\/p>\n<h3>106. M\u00e3 s\u1ed1 thu\u1ebf<\/h3>\n<p>Tax Identification Number \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 nh\u1eadn di\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd.<\/p>\n<h3>107. Khai thu\u1ebf<\/h3>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf theo bi\u1ec3u m\u1eabu v\u00e0 th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng.<\/p>\n<h3>108. H\u1ed3 s\u01a1 khai thu\u1ebf<\/h3>\n<p>H\u1ed3 s\u01a1 c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<p>T\u1edd khai.<\/p>\n<p>Ph\u1ee5 l\u1ee5c.<\/p>\n<p>T\u00e0i li\u1ec7u li\u00ean quan.<\/p>\n<p>Ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n<h3>109. Th\u1eddi h\u1ea1n khai thu\u1ebf<\/h3>\n<p>Th\u1eddi h\u1ea1n ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i thu\u1ebf, k\u1ef3 khai v\u00e0 c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd \u00e1p d\u1ee5ng.<\/p>\n<h3>110. N\u1ed9p thu\u1ebf<\/h3>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0o ng\u00e2n s\u00e1ch theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/p>\n<h3>111. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/h3>\n<p>Vi\u1ec7c n\u1ed9p thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n gi\u00fap tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00e1c ch\u1ebf t\u00e0i li\u00ean quan.<\/p>\n<h3>112. Gia h\u1ea1n n\u1ed9p thu\u1ebf<\/h3>\n<p>Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<h3>113. Ti\u1ec1n ch\u1eadm n\u1ed9p<\/h3>\n<p>Kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p c\u00f3 th\u1ec3 ph\u00e1t sinh khi ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n.<\/p>\n<h3>114. N\u1ee3 thu\u1ebf<\/h3>\n<p>Tax Arrears l\u00e0 kho\u1ea3n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 \u0111\u1ebfn h\u1ea1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<h3>115. C\u01b0\u1ee1ng ch\u1ebf thu\u1ebf<\/h3>\n<p>C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n<h3>116. Ki\u1ec3m tra thu\u1ebf<\/h3>\n<p>Tax Inspection c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan thu\u1ebf ho\u1eb7c t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<h3>117. Thanh tra thu\u1ebf<\/h3>\n<p>Thanh tra nh\u1eb1m \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 ph\u00e1t hi\u1ec7n c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n<h3>118. X\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf<\/h3>\n<p>Vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb \u00e1p d\u1ee5ng:<\/p>\n<p>Ph\u1ea1t h\u00e0nh ch\u00ednh.<\/p>\n<p>Ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n<p>Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c.<\/p>\n<p>C\u00e1c ch\u1ebf t\u00e0i kh\u00e1c theo ph\u00e1p lu\u1eadt.<\/p>\n<h3>119. H\u00f3a \u0111\u01a1n<\/h3>\n<p>H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb quan tr\u1ecdng ghi nh\u1eadn th\u00f4ng tin v\u1ec1 giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n<h3>120. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n<p>Electronic Invoice \u0111\u01b0\u1ee3c l\u1eadp, g\u1eedi, nh\u1eadn v\u00e0 l\u01b0u tr\u1eef b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/p>\n<h3>121. Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h3>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 c\u00f3 quy\u1ec1n:<\/p>\n<p>\u0110\u01b0\u1ee3c cung c\u1ea5p th\u00f4ng tin.<\/p>\n<p>\u0110\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/p>\n<p>\u0110\u01b0\u1ee3c b\u1ea3o m\u1eadt th\u00f4ng tin.<\/p>\n<p>Khi\u1ebfu n\u1ea1i.<\/p>\n<p>Y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<h3>122. Ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h3>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>\n<p>\u0110\u0103ng k\u00fd.<\/p>\n<p>K\u00ea khai.<\/p>\n<p>N\u1ed9p thu\u1ebf.<\/p>\n<p>L\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb.<\/p>\n<p>Cung c\u1ea5p th\u00f4ng tin.<\/p>\n<p>Ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n<h3>123. K\u1ef9 n\u0103ng l\u00e0m b\u00e0i tr\u1eafc nghi\u1ec7m Thu\u1ebf<\/h3>\n<p>Khi l\u00e0m b\u00e0i:<\/p>\n<p>X\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1eafc thu\u1ebf.<\/p>\n<p>X\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p>X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/p>\n<p>X\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf.<\/p>\n<p>Ph\u00e2n bi\u1ec7t gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n<p>Ph\u00e2n bi\u1ec7t thu\u1ebf tr\u1ef1c thu v\u00e0 gi\u00e1n thu.<\/p>\n<p>N\u1eafm nguy\u00ean t\u1eafc thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra.<\/p>\n<p>Ph\u00e2n bi\u1ec7t ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/p>\n<p>N\u1eafm nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n<p>Ph\u00e2n bi\u1ec7t chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<p>N\u1eafm c\u00e1c nh\u00f3m thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/p>\n<p>Ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa.<\/p>\n<p>Hi\u1ec3u gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n<p>N\u1eafm nguy\u00ean t\u1eafc k\u00ea khai, n\u1ed9p v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p>Ch\u00fa \u00fd c\u00e2u h\u1ecfi ph\u1ee5 thu\u1ed9c v\u00e0o ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/p>\n<p>T\u1ef1 tr\u1ea3 l\u1eddi tr\u01b0\u1edbc khi \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/p>\n<h2>C\u00e1ch \u00f4n Thu\u1ebf VNU hi\u1ec7u qu\u1ea3<\/h2>\n<h3>B\u01b0\u1edbc 1: H\u1ecdc theo t\u1eebng s\u1eafc thu\u1ebf<\/h3>\n<p>C\u00f3 th\u1ec3 chia:<\/p>\n<p>Thu\u1ebf GTGT.<\/p>\n<p>Thu\u1ebf TT\u0110B.<\/p>\n<p>Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/p>\n<p>Thu\u1ebf TNDN.<\/p>\n<p>Thu\u1ebf TNCN.<\/p>\n<p>Thu\u1ebf t\u00e0i nguy\u00ean.<\/p>\n<p>Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/p>\n<p>C\u00e1c kho\u1ea3n thu li\u00ean quan.<\/p>\n<p>Sau \u0111\u00f3 h\u1ec7 th\u1ed1ng t\u1eebng s\u1eafc thu\u1ebf theo c\u00f9ng m\u1ed9t c\u1ea5u tr\u00fac.<\/p>\n<h3>B\u01b0\u1edbc 2: H\u1ecdc m\u1ed7i s\u1eafc thu\u1ebf theo 5 y\u1ebfu t\u1ed1<\/h3>\n<p>C\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/p>\n<p>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf.<\/p>\n<p>Thu\u1ebf su\u1ea5t.<\/p>\n<p>Mi\u1ec5n gi\u1ea3m ho\u1eb7c ho\u00e0n thu\u1ebf.<\/p>\n<h3>B\u01b0\u1edbc 3: H\u1ecdc thu\u1ebf GTGT theo d\u00f2ng giao d\u1ecbch<\/h3>\n<p>C\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n<p>Thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n<p>Thu\u1ebf \u0111\u1ea7u ra.<\/p>\n<p>Kh\u1ea5u tr\u1eeb.<\/p>\n<p>Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<p>Ho\u00e0n thu\u1ebf.<\/p>\n<h3>B\u01b0\u1edbc 4: H\u1ecdc thu\u1ebf TNDN theo c\u00f4ng th\u1ee9c<\/h3>\n<p>C\u00f3 th\u1ec3 theo tr\u00ecnh t\u1ef1:<\/p>\n<p>X\u00e1c \u0111\u1ecbnh doanh thu.<\/p>\n<p>X\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<p>X\u00e1c \u0111\u1ecbnh thu nh\u1eadp kh\u00e1c.<\/p>\n<p>X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<p>\u00c1p d\u1ee5ng mi\u1ec5n gi\u1ea3m v\u00e0 chuy\u1ec3n l\u1ed7.<\/p>\n<p>X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n<p>T\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<h3>B\u01b0\u1edbc 5: H\u1ecdc thu\u1ebf TNCN theo t\u1eebng ngu\u1ed3n thu nh\u1eadp<\/h3>\n<p>C\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n<p>Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n<p>Kinh doanh.<\/p>\n<p>\u0110\u1ea7u t\u01b0 v\u1ed1n.<\/p>\n<p>Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/p>\n<p>B\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<p>Tr\u00fang th\u01b0\u1edfng.<\/p>\n<p>B\u1ea3n quy\u1ec1n.<\/p>\n<p>Th\u1eeba k\u1ebf v\u00e0 qu\u00e0 t\u1eb7ng.<\/p>\n<h3>B\u01b0\u1edbc 6: H\u1ecdc xu\u1ea5t nh\u1eadp kh\u1ea9u theo ba y\u1ebfu t\u1ed1<\/h3>\n<p>C\u1ea7n n\u1eafm:<\/p>\n<p>Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf.<\/p>\n<p>Thu\u1ebf su\u1ea5t.<\/p>\n<p>Xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a.<\/p>\n<h3>B\u01b0\u1edbc 7: H\u1ecdc qu\u1ea3n l\u00fd thu\u1ebf theo quy tr\u00ecnh<\/h3>\n<p>C\u00f3 th\u1ec3 theo:<\/p>\n<p>\u0110\u0103ng k\u00fd.<\/p>\n<p>Khai thu\u1ebf.<\/p>\n<p>N\u1ed9p thu\u1ebf.<\/p>\n<p>Quy\u1ebft to\u00e1n.<\/p>\n<p>Ho\u00e0n thu\u1ebf.<\/p>\n<p>Ki\u1ec3m tra.<\/p>\n<p>Thanh tra.<\/p>\n<p>X\u1eed l\u00fd vi ph\u1ea1m.<\/p>\n<h3>B\u01b0\u1edbc 8: L\u1eadp b\u1ea3ng so s\u00e1nh c\u00e1c s\u1eafc thu\u1ebf<\/h3>\n<p>N\u00ean so s\u00e1nh:<\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh.<\/p>\n<p>Thu\u1ebf su\u1ea5t.<\/p>\n<p>Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5.<\/p>\n<h3>B\u01b0\u1edbc 9: T\u1ef1 tr\u1ea3 l\u1eddi tr\u01b0\u1edbc khi xem \u0111\u00e1p \u00e1n<\/h3>\n<p>V\u1edbi m\u1ed7i c\u00e2u:<\/p>\n<p>X\u00e1c \u0111\u1ecbnh s\u1eafc thu\u1ebf.<\/p>\n<p>X\u00e1c \u0111\u1ecbnh ch\u1ee7 th\u1ec3.<\/p>\n<p>X\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9.<\/p>\n<p>Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n gi\u1ea3m.<\/p>\n<p>X\u00e1c \u0111\u1ecbnh c\u00f4ng th\u1ee9c ho\u1eb7c nguy\u00ean t\u1eafc.<\/p>\n<p>T\u1ef1 ch\u1ecdn \u0111\u00e1p \u00e1n.<\/p>\n<p>Sau \u0111\u00f3 m\u1edbi \u0111\u1ed1i chi\u1ebfu.<\/p>\n<h3>B\u01b0\u1edbc 10: K\u1ebft h\u1ee3p t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c<\/h3>\n<p>T\u00e0i li\u1ec7u tr\u1eafc nghi\u1ec7m n\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00f9ng:<\/p>\n<p>Gi\u00e1o tr\u00ecnh Thu\u1ebf.<\/p>\n<p>Slide b\u00e0i gi\u1ea3ng.<\/p>\n<p>\u0110\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n.<\/p>\n<p>Lu\u1eadt v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf.<\/p>\n<p>T\u00e0i li\u1ec7u v\u1ec1 thu\u1ebf GTGT.<\/p>\n<p>T\u00e0i li\u1ec7u v\u1ec1 thu\u1ebf TNDN.<\/p>\n<p>T\u00e0i li\u1ec7u v\u1ec1 thu\u1ebf TNCN.<\/p>\n<p>T\u00e0i li\u1ec7u v\u1ec1 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/p>\n<p>T\u00e0i li\u1ec7u v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh khi c\u00e2u h\u1ecfi ph\u1ee5 thu\u1ed9c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/p>\n<p>T\u00e0i li\u1ec7u do gi\u1ea3ng vi\u00ean cung c\u1ea5p.<\/p>\n<p>T\u00e0i li\u1ec7u \u0111\u00e1p \u00e1n h\u1ed7 tr\u1ee3 luy\u1ec7n t\u1eadp v\u00e0 tra c\u1ee9u, kh\u00f4ng thay th\u1ebf ngu\u1ed3n h\u1ecdc t\u1eadp ch\u00ednh th\u1ee9c.<\/p>\n<h2>Xem tr\u01b0\u1edbc t\u00e0i li\u1ec7u Thu\u1ebf VNU<\/h2>\n<p>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a t\u00e0i li\u1ec7u 69 trang tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh t\u1ea3i b\u1ea3n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p>Ph\u1ea7n xem tr\u01b0\u1edbc gi\u00fap ki\u1ec3m tra:<\/p>\n<p>C\u1ea5u tr\u00fac t\u00e0i li\u1ec7u.<\/p>\n<p>D\u1ea1ng c\u00e2u h\u1ecfi.<\/p>\n<p>C\u00e1ch tr\u00ecnh b\u00e0y.<\/p>\n<p>C\u00e1ch b\u1ed1 tr\u00ed \u0111\u00e1p \u00e1n.<\/p>\n<p>M\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u h\u1ecdc t\u1eadp.<\/p>\n<p>M\u1ed9t ph\u1ea7n n\u1ed9i dung th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i li\u1ec7u.<\/p>\n<p>File preview \u0111\u01b0\u1ee3c tool t\u1ef1 x\u00e1c \u0111\u1ecbnh:<\/p>\n<p>thue-VNU-preview.docx<\/p>\n<h2>T\u1ea3i \u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Thu\u1ebf VNU<\/h2>\n<p>Quy tr\u00ecnh nh\u1eadn t\u00e0i li\u1ec7u:<\/p>\n<p>Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung.<\/p>\n<p>Ki\u1ec3m tra t\u00e0i li\u1ec7u c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u.<\/p>\n<p>Ch\u1ecdn t\u1ea3i t\u00e0i li\u1ec7u.<\/p>\n<p>Thanh to\u00e1n qua VNPAY.<\/p>\n<p>H\u1ec7 th\u1ed1ng x\u00e1c nh\u1eadn giao d\u1ecbch th\u00e0nh c\u00f4ng.<\/p>\n<p>Nh\u1eadn quy\u1ec1n t\u1ea3i file DOCX \u0111\u1ea7y \u0111\u1ee7 69 trang.<\/p>\n<p>\ud83d\udce5 Sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 t\u1ea3i t\u00e0i li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 m\u00e1y \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp.<\/p>\n<p><strong>\ud83d\udc49 NH\u1ea4N \u201cT\u1ea2I XU\u1ed0NG NGAY\u201d \u0110\u1ec2 NH\u1eacN FILE \u0110\u1ea6Y \u0110\u1ee6.<\/strong><\/p>\n<h2>L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u Thu\u1ebf VNU<\/h2>\n<p>\u2705 File DOCX 69 trang thu\u1eadn ti\u1ec7n s\u1eed d\u1ee5ng.<\/p>\n<p>\u2705 Luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m.<\/p>\n<p>\u2705 Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n thu\u1eadn ti\u1ec7n.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c Thu\u1ebf.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 b\u1ea3n ch\u1ea5t v\u00e0 ch\u1ee9c n\u0103ng c\u1ee7a thu\u1ebf.<\/p>\n<p>\u2705 \u00d4n t\u1eadp h\u1ec7 th\u1ed1ng v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf GTGT.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/p>\n<p>\u2705 \u00d4n t\u1eadp thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p>\u2705 \u00d4n t\u1eadp doanh thu v\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 bi\u1ec3u thu\u1ebf.<\/p>\n<p>\u2705 \u00d4n t\u1eadp thu\u1ebf t\u00e0i nguy\u00ean.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>\u2705 \u00d4n t\u1eadp k\u00ea khai, n\u1ed9p v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thanh tra, ki\u1ec3m tra thu\u1ebf.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb.<\/p>\n<p>\u2705 R\u00e8n k\u1ef9 n\u0103ng x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p>\u2705 Ti\u1ebft ki\u1ec7m th\u1eddi gian t\u1ef1 t\u1ed5ng h\u1ee3p t\u00e0i li\u1ec7u.<\/p>\n<p>\u2705 H\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<h2>T\u00e0i li\u1ec7u Thu\u1ebf VNU ph\u00f9 h\u1ee3p v\u1edbi ai?<\/h2>\n<p>T\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p v\u1edbi:<\/p>\n<p>Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i.<\/p>\n<p>Sinh vi\u00ean \u0111ang h\u1ecdc m\u00f4n Thu\u1ebf.<\/p>\n<p>Sinh vi\u00ean ng\u00e0nh T\u00e0i ch\u00ednh \u2013 Ng\u00e2n h\u00e0ng.<\/p>\n<p>Sinh vi\u00ean ng\u00e0nh K\u1ebf to\u00e1n.<\/p>\n<p>Sinh vi\u00ean ng\u00e0nh Ki\u1ec3m to\u00e1n.<\/p>\n<p>Sinh vi\u00ean ng\u00e0nh Kinh t\u1ebf.<\/p>\n<p>Sinh vi\u00ean ng\u00e0nh Qu\u1ea3n tr\u1ecb kinh doanh.<\/p>\n<p>Sinh vi\u00ean mu\u1ed1n c\u1ee7ng c\u1ed1 ki\u1ebfn th\u1ee9c thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/p>\n<p>Sinh vi\u00ean chu\u1ea9n b\u1ecb ki\u1ec3m tra gi\u1eefa k\u1ef3.<\/p>\n<p>Sinh vi\u00ean chu\u1ea9n b\u1ecb thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/p>\n<p>Ng\u01b0\u1eddi h\u1ecdc c\u1ea7n t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<h2>L\u01b0u \u00fd khi s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u<\/h2>\n<p>T\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c cung c\u1ea5p nh\u1eb1m h\u1ed7 tr\u1ee3 h\u1ecdc t\u1eadp, luy\u1ec7n t\u1eadp v\u00e0 \u00f4n thi.<\/p>\n<p>T\u00e0i li\u1ec7u \u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m kh\u00f4ng thay th\u1ebf gi\u00e1o tr\u00ecnh, b\u00e0i gi\u1ea3ng, \u0111\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n, v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c c\u1ee7a c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o.<\/p>\n<p>Ng\u01b0\u1eddi h\u1ecdc n\u00ean t\u1ef1 l\u00e0m c\u00e2u h\u1ecfi tr\u01b0\u1edbc khi xem \u0111\u00e1p \u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu nh\u1eefng n\u1ed9i dung ch\u01b0a ch\u1eafc ch\u1eafn v\u1edbi gi\u00e1o tr\u00ecnh, b\u00e0i gi\u1ea3ng v\u00e0 t\u00e0i li\u1ec7u do gi\u1ea3ng vi\u00ean cung c\u1ea5p.<\/p>\n<p>Kh\u00f4ng n\u00ean ch\u1ec9 h\u1ecdc thu\u1ed9c \u0111\u00e1p \u00e1n. C\u00e1c n\u1ed9i dung v\u1ec1 thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c hi\u1ec3u th\u00f4ng qua nguy\u00ean t\u1eafc, c\u00f4ng th\u1ee9c, v\u00ed d\u1ee5 v\u00e0 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf.<\/p>\n<p>C\u00f4ng th\u1ee9c, c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp t\u00ednh thu\u1ebf, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb c\u00f3 th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00e0o quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m. V\u1edbi c\u00e2u h\u1ecfi ph\u1ee5 thu\u1ed9c v\u00e0o quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, c\u1ea7n \u01b0u ti\u00ean t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong h\u1ecdc ph\u1ea7n.<\/p>\n<p>C\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t, m\u1ee9c gi\u1ea3m tr\u1eeb, mi\u1ec5n gi\u1ea3m, ho\u00e0n thu\u1ebf, th\u1eddi h\u1ea1n k\u00ea khai, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, ti\u1ec1n ch\u1eadm n\u1ed9p, x\u1eed ph\u1ea1t, \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo th\u1eddi gian. Khi c\u00e2u h\u1ecfi y\u00eau c\u1ea7u m\u1ee9c thu\u1ebf su\u1ea5t, t\u1ef7 l\u1ec7, th\u1eddi h\u1ea1n ho\u1eb7c gi\u1edbi h\u1ea1n c\u1ee5 th\u1ec3, c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n<p>N\u1ed9i dung t\u1ed5ng quan trong b\u00e0i gi\u1edbi thi\u1ec7u \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo ki\u1ebfn th\u1ee9c ph\u1ed5 bi\u1ebfn v\u1ec1 Thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ec1 c\u01b0\u01a1ng ch\u00ednh th\u1ee9c c\u1ee7a m\u1ed9t h\u1ecdc ph\u1ea7n c\u1ee5 th\u1ec3 t\u1ea1i \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i v\u00e0 kh\u00f4ng ph\u1ea3i t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh ho\u1eb7c ph\u00e1p l\u00fd.<\/p>\n<h2>K\u1ebft lu\u1eadn v\u1ec1 Thu\u1ebf VNU<\/h2>\n<p>Thu\u1ebf VNU \u2013 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX 69 trang) l\u00e0 t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng h\u00f3a ki\u1ebfn th\u1ee9c v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>T\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p \u0111\u1ec3 r\u00e0 so\u00e1t c\u00e1c nh\u00f3m ki\u1ebfn th\u1ee9c nh\u01b0 b\u1ea3n ch\u1ea5t v\u00e0 ch\u1ee9c n\u0103ng c\u1ee7a thu\u1ebf, h\u1ec7 th\u1ed1ng thu\u1ebf, thu\u1ebf GTGT, thu\u1ebf TT\u0110B, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf TNDN, thu\u1ebf TNCN, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, qu\u1ea3n l\u00fd thu\u1ebf, k\u00ea khai, n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf, thanh tra, ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf.<\/p>\n<p>Vi\u1ec7c k\u1ebft h\u1ee3p t\u00e0i li\u1ec7u tr\u1eafc nghi\u1ec7m v\u1edbi gi\u00e1o tr\u00ecnh, b\u00e0i gi\u1ea3ng, \u0111\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n, b\u00e0i t\u1eadp v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh gi\u00fap ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u r\u00f5 h\u01a1n c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, h\u1ea1n ch\u1ebf vi\u1ec7c ch\u1ec9 ghi nh\u1edb \u0111\u00e1p \u00e1n m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c.<\/p>\n<p>\ud83d\udc41 Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung.<\/p>\n<p>\ud83d\udcb3 Thanh to\u00e1n thu\u1eadn ti\u1ec7n qua VNPAY.<\/p>\n<p>\ud83d\udce5 Nh\u1eadn file DOCX \u0111\u1ea7y \u0111\u1ee7 69 trang sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng.<\/p>"},"_links":{"self":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product\/8746","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/comments?post=8746"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/media\/8480"}],"wp:attachment":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/media?parent=8746"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_brand?post=8746"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_cat?post=8746"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_tag?post=8746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}