{"id":13898,"date":"2021-05-05T06:53:17","date_gmt":"2021-05-05T06:53:17","guid":{"rendered":"https:\/\/bizlawyer.vn\/small-and-medium-sized-enterprises-are-allowed-to-extend-the-tax-to-be-paid-in-2021"},"modified":"2021-05-05T06:54:41","modified_gmt":"2021-05-05T06:54:41","slug":"doanh-nghiep-nho-va-vua-duoc-phep-gia-han-tien-thue-phai-nop-nam-2021","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/doanh-nghiep-nho-va-vua-duoc-phep-gia-han-tien-thue-phai-nop-nam-2021","title":{"rendered":"Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c ph\u00e9p gia h\u1ea1n ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p n\u0103m 2021"},"content":{"rendered":"

Ng\u00e0y 19\/04\/2021, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 52\/2021\/N\u0110-CP v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p 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 v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2021 (\u201c<\/span>Ngh\u1ecb \u0111\u1ecbnh 52<\/b>\u201d), theo \u0111\u00f3, Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 52. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba n\u00e0o \u0111\u01b0\u1ee3c gia h\u1ea1n ti\u1ec1n thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 52:<\/b><\/p>\n

– <\/span> Theo Kho\u1ea3n 4 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 52: <\/span>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba s\u1ed1 04\/2017\/QH14 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/i>39\/2018\/N\u0110-CP<\/span><\/i><\/a>\u00a0ng\u00e0y 11 th\u00e1ng 3 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/i><\/p>\n

– <\/span> Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i b\u1ea5t c\u1ee9 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c gia h\u1ea1n ti\u1ec1n thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 52. C\u1ee5 th\u1ec3, theo Kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 52\/2021 \u0111\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t gia h\u1ea1n n\u1ed9p thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 52, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ph\u1ea3i: n\u1ed9p \u0111\u1ee7 c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span>41\/2020\/N\u0110-CP<\/span><\/a>\u00a0v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh t\u01b0\u01a1ng \u1ee9ng (n\u1ebfu c\u00f3) v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2021. Trong \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 08\/4\/2020 quy \u0111\u1ecbnh v\u1ec1 h\u1ed7\u00a0tr\u1ee3 gi\u00e3n, ho\u00e3n thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u1eb1m h\u1ed7 tr\u1ee3 cho c\u00e1c doanh nghi\u1ec7p v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n do \u0111\u1ea1i d\u1ecbch Covid-19 g\u00e2y ra.\u00a0<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 52 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh, t\u1ee9c nh\u1eb1m ng\u00e0y 19\/04\/2021.<\/span><\/p>\n

Hy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi Qu\u00fd b\u1ea1n \u0111\u1ecdc.<\/span><\/p>\n

Bizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd b\u1ea1n \u0111\u1ecdc!<\/i><\/b><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 19\/04\/2021, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 52\/2021\/N\u0110-CP v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p 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 v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2021 (\u201cNgh\u1ecb \u0111\u1ecbnh 52\u201d), theo \u0111\u00f3, Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p […]<\/p>\n","protected":false},"author":3,"featured_media":14297,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13898","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/13898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=13898"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/13898\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/14297"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=13898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=13898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=13898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}