{"id":14600,"date":"2024-10-26T12:46:09","date_gmt":"2024-10-26T05:46:09","guid":{"rendered":"https:\/\/arito.vn\/?p=14600"},"modified":"2025-06-16T16:31:48","modified_gmt":"2025-06-16T09:31:48","slug":"thue-mon-bai-la-gi-cach-tinh-va-nop-thue-mon-bai","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thue-mon-bai-la-gi-cach-tinh-va-nop-thue-mon-bai\/","title":{"rendered":"Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec? C\u00e1ch t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i"},"content":{"rendered":"

L\u1ec7 ph\u00ed m\u00f4n b\u00e0i, m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam, \u0111\u00f3ng vai tr\u00f2 duy tr\u00ec s\u1ef1 c\u00f4ng b\u1eb1ng v\u00e0 minh b\u1ea1ch trong vi\u1ec7c \u0111\u00f3ng g\u00f3p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. D\u00f9 tr\u01b0\u1edbc \u0111\u00e2y \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn v\u1edbi t\u00ean g\u1ecdi “thu\u1ebf m\u00f4n b\u00e0i,” lo\u1ea1i l\u1ec7 ph\u00ed n\u00e0y v\u1eabn gi\u1eef nguy\u00ean \u00fd ngh\u0129a v\u00e0 vai tr\u00f2 c\u1ee7a n\u00f3 t\u1eeb khi \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ph\u00e1p lu\u1eadt qua Ph\u00e1p l\u1ec7nh Thu\u1ebf C\u00f4ng th\u01b0\u01a1ng nghi\u1ec7p n\u0103m 1983. C\u00f9ng v\u1edbi nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh qua t\u1eebng n\u0103m, m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2024 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng nh\u1eb1m ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi t\u1eebng quy m\u00f4 v\u00e0 h\u00ecnh th\u1ee9c kinh doanh, \u0111\u1ea3m b\u1ea3o m\u1ecdi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh \u0111\u1ec1u th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh. C\u00f9ng Arito<\/a><\/strong> t\u00ecm hi\u1ec3u th\u00eam nh\u00e9!<\/span><\/p>\n

1. Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec?<\/b><\/h2>\n

Thu\u1ebf m\u00f4n b\u00e0i<\/a><\/strong>, hi\u1ec7n \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn ph\u1ed5 bi\u1ebfn h\u01a1n v\u1edbi t\u00ean g\u1ecdi \u201cl\u1ec7 ph\u00ed m\u00f4n b\u00e0i,\u201d l\u00e0 lo\u1ea1i thu\u1ebf b\u1eaft bu\u1ed9c v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Ban \u0111\u1ea7u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ph\u00e1p lu\u1eadt th\u00f4ng qua Ph\u00e1p l\u1ec7nh Thu\u1ebf C\u00f4ng th\u01b0\u01a1ng nghi\u1ec7p n\u0103m 1983, l\u1ec7 ph\u00ed m\u00f4n b\u00e0i y\u00eau c\u1ea7u m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng kinh doanh, t\u1eeb quy m\u00f4 l\u1edbn cho \u0111\u1ebfn bu\u00f4n b\u00e1n nh\u1ecf l\u1ebb, ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. D\u00f9 t\u00ean g\u1ecdi truy\u1ec1n th\u1ed1ng \u201cthu\u1ebf m\u00f4n b\u00e0i\u201d d\u1ea7n \u0111\u01b0\u1ee3c thay \u0111\u1ed5i, nh\u01b0ng \u00fd ngh\u0129a v\u00e0 vai tr\u00f2 quan tr\u1ecdng c\u1ee7a lo\u1ea1i thu\u1ebf n\u00e0y trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh v\u1eabn gi\u1eef nguy\u00ean.<\/span><\/p>\n

\"thu\u1ebf<\/p>\n

2. C\u00e1c b\u1eadc thu\u1ebf m\u00f4n b\u00e0i n\u0103m 2024<\/b><\/h2>\n

D\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP s\u1eeda \u0111\u1ed5i, m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2024 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n
STT<\/span><\/td>\n\u0110\u1ed1i t\u01b0\u1ee3ng thu l\u1ec7 ph\u00ed<\/span><\/td>\nM\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/span><\/td>\nGhi ch\u00fa<\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\nT\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n3.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\nD\u1ef1a v\u00e0o v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh\/\u0111\u1ea7u t\u01b0.<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nT\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/span><\/td>\n2.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/td>\n<\/tr>\n
3<\/span><\/td>\nChi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c<\/span><\/td>\n1.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ghi trong gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh. Trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u00ec c\u0103n c\u1ee9 v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 ghi tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

3. M\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/h2>\n\n\n\n\n\n\n
STT<\/span><\/td>\nDoanh thu\/n\u0103m c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh<\/span><\/td>\nM\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\nTr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n1.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nT\u1eeb 300 \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n500.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nT\u1eeb 100 \u0111\u1ebfn 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n300.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\"M\u1ee9c<\/p>\n

4. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u1ec1 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b><\/h2>\n
    \n
  • Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh, sau khi h\u1ebft th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (3 n\u0103m \u0111\u1ea7u), s\u1ebd n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m n\u1ebfu th\u1eddi gian mi\u1ec5n k\u1ebft th\u00fac trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m. N\u1ebfu k\u1ebft th\u00fac trong 6 th\u00e1ng cu\u1ed1i n\u0103m, l\u1ec7 ph\u00ed m\u00f4n b\u00e0i s\u1ebd gi\u1ea3m c\u00f2n 50%.<\/span><\/li>\n
  • H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, ho\u1eb7c nh\u00f3m c\u00e1 nh\u00e2n \u0111\u00e3 gi\u1ea3i th\u1ec3 v\u00e0 ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i: N\u1ebfu kinh doanh trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m, n\u1ed9p l\u1ec7 ph\u00ed c\u1ea3 n\u0103m; n\u1ebfu tr\u1edf l\u1ea1i trong 6 th\u00e1ng cu\u1ed1i n\u0103m, ch\u1ec9 n\u1ed9p 50% l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/li>\n<\/ul>\n

    5. Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2024<\/b><\/h2>\n

    Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP), m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2024 bao g\u1ed3m:<\/span><\/p>\n

      \n
    • C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/span><\/li>\n
    • H\u1ed9 s\u1ea3n xu\u1ea5t mu\u1ed1i, ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng th\u01b0\u1eddng xuy\u00ean ho\u1eb7c kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n
    • H\u1ed9 gia \u0111\u00ecnh nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y, h\u1ea3i s\u1ea3n, v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ngh\u1ec1 c\u00e1.<\/span><\/li>\n
    • C\u00e1c c\u01a1 quan b\u00e1o ch\u00ed, qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, v\u00e0 m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c.<\/span><\/li>\n<\/ul>\n

      L\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p quan tr\u1ecdng nh\u1eb1m t\u1ea1o s\u1ef1 c\u00e2n b\u1eb1ng v\u00e0 minh b\u1ea1ch trong ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh. Qua \u0111\u00f3, quy \u0111\u1ecbnh n\u00e0y g\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng thu\u1ebf c\u00f4ng b\u1eb1ng, khuy\u1ebfn kh\u00edch s\u1ef1 ph\u00e1t tri\u1ec3n \u0111\u1ed3ng \u0111\u1ec1u cho m\u1ecdi lo\u1ea1i h\u00ecnh kinh doanh t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn.<\/span><\/p>\n

      L\u1ec7 ph\u00ed m\u00f4n b\u00e0i kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c lo\u1ea1i h\u00ecnh kinh doanh, g\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng m\u1ed9t m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh l\u00e0nh m\u1ea1nh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Qua c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 m\u1ee9c thu v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n gi\u1ea3m, h\u1ec7 th\u1ed1ng l\u1ec7 ph\u00ed m\u00f4n b\u00e0i gi\u00fap nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd v\u00e0 h\u1ed7 tr\u1ee3 kinh t\u1ebf m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111\u1ed9ng l\u1ef1c cho c\u00e1c doanh nghi\u1ec7p m\u1edbi, nh\u1ecf v\u00e0 v\u1eeba. Vi\u1ec7c n\u1eafm r\u00f5 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang l\u1ec7 ph\u00ed m\u00f4n b\u00e0i kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh v\u00e0 minh b\u1ea1ch c\u1ee7a n\u1ec1n kinh t\u1ebf qu\u1ed1c gia.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

      L\u1ec7 ph\u00ed m\u00f4n b\u00e0i, m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam, \u0111\u00f3ng vai tr\u00f2 duy tr\u00ec s\u1ef1 c\u00f4ng b\u1eb1ng v\u00e0 minh b\u1ea1ch trong vi\u1ec7c \u0111\u00f3ng g\u00f3p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. D\u00f9 tr\u01b0\u1edbc \u0111\u00e2y \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn v\u1edbi t\u00ean g\u1ecdi “thu\u1ebf m\u00f4n b\u00e0i,” […]<\/p>\n","protected":false},"author":9,"featured_media":14601,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-14600","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14600","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=14600"}],"version-history":[{"count":2,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14600\/revisions"}],"predecessor-version":[{"id":14604,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14600\/revisions\/14604"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/14601"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=14600"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=14600"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=14600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}