{"id":13908,"date":"2021-05-05T06:56:56","date_gmt":"2021-05-05T06:56:56","guid":{"rendered":"https:\/\/bizlawyer.vn\/to-apply-the-tax-extension-policy-in-2021-what-procedures-should-small-and-medium-sized-enterprises-carry-out"},"modified":"2021-05-05T07:01:21","modified_gmt":"2021-05-05T07:01:21","slug":"de-huong-chinh-sach-gia-han-thue-nam-2021-doanh-nghiep-nho-va-vua-can-tien-hanh-thu-tuc-gi","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/de-huong-chinh-sach-gia-han-thue-nam-2021-doanh-nghiep-nho-va-vua-can-tien-hanh-thu-tuc-gi","title":{"rendered":"\u0110\u1ec3 h\u01b0\u1edfng ch\u00ednh s\u00e1ch gia h\u1ea1n thu\u1ebf n\u0103m 2021, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u1ea7n ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c g\u00ec?"},"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.\u00a0<\/span><\/p>\n

Tuy nhi\u00ean, \u0111\u1ec3 h\u01b0\u1edfng ch\u00ednh s\u00e1ch gia h\u1ea1n thu\u1ebf n\u0103m 2021, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u1ea7n ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c g\u00ec?<\/b><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 52\/2021 quy \u0111\u1ecbnh \u201c<\/span>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n \u0111\u1ea3m b\u1ea3o \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/span><\/i> Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb\u00a0\u0111\u1ecbnh\u00a0s\u1ed1\u00a052\/2021 quy \u0111\u1ecbnh v\u1ec1 M\u1eabu Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f3 ghi nh\u1eadn: <\/span>\u201cNNT t\u1ef1 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\u00a004\/2017\/QH14\u00a0v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/i>39\/2018\/N\u0110-CP<\/span><\/i><\/a>\u00a0ng\u00e0y 11\/3\/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.\u201d<\/span><\/i><\/p>\n

Theo \u0110i\u1ec1u 11<\/span> Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span>39\/2018\/N\u0110-CP<\/span><\/a>\u00a0ng\u00e0y 11\/3\/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 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 11. X\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/i><\/b><\/p>\n

1.Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u0103<\/span><\/i>n c\u1ee9 v\u00e0o m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3\u00a0t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea\u00a0khai quy m\u00f4\u00a0l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf ho\u1eb7c doanh nghi\u1ec7p nh\u1ecf ho\u1eb7c doanh nghi\u1ec7p v\u1eeba v\u00e0 n\u1ed9p cho c\u01a1 quan, t\u1ed5\u00a0ch\u1ee9c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. <\/span><\/i>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c k\u00ea khai.\u201d<\/span><\/i><\/p>\n

T\u1eeb nh\u1eefng th\u00f4ng tin tr\u00edch d\u1eabn n\u00eau tr\u00ean, \u0111\u1ec3 h\u01b0\u1edfng ch\u00ednh s\u00e1ch gia h\u1ea1n thu\u1ebf n\u0103m 2021, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u1ea7n:<\/span><\/p>\n

Chu\u1ea9n b\u1ecb<\/span>: (1) T\u1edd khai x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p si\u00eau nh\u1ecf, doanh nghi\u1ec7p nh\u1ecf, doanh nghi\u1ec7p v\u1eeba; (2) Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t. <\/span><\/i>Sau \u0111\u00f3,<\/span> cung c\u1ea5p nh\u1eefng gi\u1ea5y t\u1edd n\u00e0y cho C\u01a1 quan thu\u1ebf \u0111\u1ec3 ch\u1ee9ng minh m\u00ecnh l\u00e0 Doanh nghi\u1ec7p nh\u1ecf.<\/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":14292,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13908","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\/13908","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=13908"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/13908\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/14292"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=13908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=13908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=13908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}