Ng\u00e0y 28\/12\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 132\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p si\u00eau nh\u1ecf. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 15\/02\/2019, \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y 01\/04\/2019.
\nTheo \u0111\u00f3, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 s\u1ed1 132\/2018\/TT-BTC l\u00e0 c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf (l\u00e0 doanh nghi\u1ec7p c\u00f3 kh\u00f4ng qu\u00e1 10 lao \u0111\u1ed9ng \u0111\u00f3ng BHXH; doanh thu n\u0103m ho\u1eb7c ngu\u1ed3n v\u1ed1n kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng n\u1ebfu thu\u1ed9c l\u0129nh v\u1ef1c n\u00f4ng \u2013 l\u00e2m nghi\u1ec7p, th\u1ee7y s\u1ea3n, c\u00f4ng nghi\u1ec7p v\u00e0 x\u00e2y d\u1ef1ng; C\u00f3 kh\u00f4ng qu\u00e1 10 lao \u0111\u1ed9ng \u0111\u00f3ng BHXH v\u00e0 t\u1ed5ng doanh thu kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c t\u1ed5ng v\u1ed1n kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng n\u1ebfu thu\u1ed9c l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5), bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.
\nCh\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 c\u00e1c \u0111i\u1ec3m \u0111\u1eb7c th\u00f9 nh\u01b0 sau:
\n– V\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y: Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng;
\n– V\u1ec1 S\u1ed5 k\u1ebf to\u00e1n: Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c t\u1ef1 x\u00e2y d\u1ef1ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p. N\u1ebfu kh\u00f4ng t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u00ec s\u1eed d\u1ee5ng bi\u1ec3u m\u1eabu v\u00e0 ph\u01b0\u01a1ng th\u1ee9c ghi ch\u00e9p t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y;
\n– V\u1ec1 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n: Doanh nghi\u1ec7p si\u00eau nh\u1ecf kh\u00f4ng c\u00f3 nhu c\u1ea7u th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i m\u1edf c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 ghi \u0111\u01a1n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 theo d\u00f5i c\u00e1c kho\u1ea3n doanh thu v\u00e0 thu nh\u1eadp;
\n– V\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Doanh nghi\u1ec7p si\u00eau nh\u1ecf kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf. Ngo\u00e0i c\u00e1c b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 th\u1ec3 l\u1eadp c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 cho qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh c\u1ee7a doanh nghi\u1ec7p.
\nC\u00f3 th\u1ec3 th\u1ea5y, v\u1edbi nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u00eau tr\u00ean, Th\u00f4ng t\u01b0 s\u1ed1 132\/2018\/TT-BTC \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd gi\u1ea3m b\u1edbt chi ph\u00ed, g\u00e1nh n\u1eb7ng v\u1ec1 nh\u00e2n s\u1ef1, g\u1ecdn nh\u1eb9 v\u1ec1 ch\u1ebf \u0111\u1ed9 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, gi\u1ea3i quy\u1ebft nh\u1eefng \u0111i\u1ec3m v\u01b0\u1edbng m\u1eafc khi c\u00e1c h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i sang lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 28\/12\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 132\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p si\u00eau nh\u1ecf. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 15\/02\/2019, \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y 01\/04\/2019. Theo \u0111\u00f3, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 s\u1ed1 […]<\/p>\n","protected":false},"author":3,"featured_media":6705,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6704","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\/6704","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=6704"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/6704\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/6705"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=6704"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=6704"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=6704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}