{"id":5431,"date":"2025-03-19T21:05:09","date_gmt":"2025-03-20T04:05:09","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=5431"},"modified":"2025-03-24T02:40:54","modified_gmt":"2025-03-24T09:40:54","slug":"tre-han-nop-thue-tndn-doanh-nghiep-doi-mat-voi-nhung-rui-ro-gi","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/tre-han-nop-thue-tndn-doanh-nghiep-doi-mat-voi-nhung-rui-ro-gi\/","title":{"rendered":"Tr\u1ec5 h\u1ea1n n\u1ed9p Thu\u1ebf TNDN: Doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng r\u1ee7i ro g\u00ec?"},"content":{"rendered":"\n<p>Vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u00fang h\u1ea1n kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t nghi\u00eam kh\u1eafc m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 danh ti\u1ebfng doanh nghi\u1ec7p. T\u1eeb vi\u1ec7c ph\u00e1t sinh l\u00e3i ch\u1eadm n\u1ed9p \u0111\u1ebfn c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh ch\u00ednh, h\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c vi ph\u1ea1m ngh\u0129a v\u1ee5 thu\u1ebf c\u00f3 th\u1ec3 l\u00e0m suy y\u1ebfu kh\u1ea3 n\u0103ng c\u1ea1nh tranh v\u00e0 g\u00e2y gi\u00e1n \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-2c009d0b99b70c72ed9781a0a885866b\" id=\"h-1-th\u1eddi-h\u1ea1n-khai-va-n\u1ed9p-thu\u1ebf-thu-nh\u1eadp-doanh-nghi\u1ec7p\"><strong>1. Th\u1eddi h\u1ea1n khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n<p>Theo <em>\u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/em>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thu\u1ebf TNDN t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd:<\/strong> N\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau (\u0111i\u1ec3m b, kho\u1ea3n 1).<\/li>\n\n\n\n<li><strong>Quy\u1ebft to\u00e1n thu\u1ebf n\u0103m:<\/strong> N\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 sau n\u0103m t\u00e0i ch\u00ednh (\u0111i\u1ec3m a, kho\u1ea3n 2).<\/li>\n<\/ul>\n\n\n\n<p>Theo <em>Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP<\/em>, h\u1ea1n n\u1ed9p thu\u1ebf tr\u00f9ng ng\u00e0y ngh\u1ec9 s\u1ebd d\u1eddi sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-d9e833a6ab574d02476753e133a6b319\" id=\"h-2-cac-bi\u1ec7n-phap-c\u01b0\u1ee1ng-ch\u1ebf-khi-ch\u1eadm-n\u1ed9p-thu\u1ebf-thu-nh\u1eadp-doanh-nghi\u1ec7p\"><strong>2. C\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf khi ch\u1eadm n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-009cd3702df9d94b91e4c986a565bd63\" id=\"h-2-1-tr\u01b0\u1eddng-h\u1ee3p-b\u1ecb-c\u01b0\u1ee1ng-ch\u1ebf-thi-hanh-quy\u1ebft-d\u1ecbnh-hanh-chinh-v\u1ec1-qu\u1ea3n-ly-thu\u1ebf\"><strong>2.1 Tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/h3>\n\n\n\n<p>Theo <em>\u0110i\u1ec1u 124 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/em>. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u1ee3 thu\u1ebf qu\u00e1 90 ng\u00e0y<\/strong>.<\/li>\n\n\n\n<li><strong>H\u1ebft th\u1eddi gian gia h\u1ea1n nh\u01b0ng ch\u01b0a n\u1ed9p thu\u1ebf<\/strong>.<\/li>\n\n\n\n<li><strong>C\u00f3 h\u00e0nh vi t\u1ea9u t\u00e1n t\u00e0i s\u1ea3n ho\u1eb7c b\u1ecf tr\u1ed1n<\/strong>.<\/li>\n\n\n\n<li><strong>Kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/strong>.<\/li>\n\n\n\n<li><strong>Kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3<\/strong>.<\/li>\n\n\n\n<li><strong>N\u1ee3 ph\u00ed, l\u1ec7 ph\u00ed h\u1ea3i quan qu\u00e1 h\u1ea1n<\/strong>.<\/li>\n\n\n\n<li><strong>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-615f71458fb3b9152cfda5f9fff3e5cc\" id=\"h-2-2-cac-bi\u1ec7n-phap-c\u01b0\u1ee1ng-ch\u1ebf-thi-hanh-quy\u1ebft-d\u1ecbnh-hanh-chinh-v\u1ec1-qu\u1ea3n-ly-thu\u1ebf\"><strong>2.2 C\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/h3>\n\n\n\n<p>Theo <em>\u0110i\u1ec1u 125 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/em>. <\/p>\n\n\n\n<p>C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 quy\u1ec1n \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf sau \u0111\u00e2y: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tr\u00edch ti\u1ec1n, phong t\u1ecfa t\u00e0i kho\u1ea3n<\/strong>: C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 tr\u00edch ti\u1ec1n tr\u1ef1c ti\u1ebfp t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c.&nbsp;<\/li>\n\n\n\n<li><strong>Kh\u1ea5u tr\u1eeb thu nh\u1eadp<\/strong>: M\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb kh\u1ea5u tr\u1eeb \u0111\u1ec3 thanh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3.<\/li>\n\n\n\n<li><strong>D\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan<\/strong>: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb t\u1ea1m d\u1eebng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n\n\n\n<li><strong>Ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong>: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u0111\u00ecnh ch\u1ec9 quy\u1ec1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, khi\u1ebfn ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, giao d\u1ecbch b\u1ecb gi\u00e1n \u0111o\u1ea1n.<\/li>\n\n\n\n<li><strong>K\u00ea bi\u00ean, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n<\/strong>: T\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb k\u00ea bi\u00ean, sau \u0111\u00f3 b\u00e1n \u0111\u1ea5u gi\u00e1 \u0111\u1ec3 thu h\u1ed3i kho\u1ea3n thu\u1ebf n\u1ee3.<\/li>\n\n\n\n<li><strong>Thu gi\u1eef t\u00e0i s\u1ea3n, ti\u1ec1n do b\u00ean th\u1ee9 ba \u0111ang n\u1eafm gi\u1eef<\/strong>:&nbsp;<\/li>\n\n\n\n<li><strong>Thu h\u1ed3i gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng<\/strong>: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb thu h\u1ed3i c\u00e1c lo\u1ea1i gi\u1ea5y ph\u00e9p quan tr\u1ecdng nh\u01b0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1, d\u1eabn \u0111\u1ebfn vi\u1ec7c m\u1ea5t t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u00e0 \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ul>\n\n\n\n<p>T\u1ea5t c\u1ea3 c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf n\u00e0y s\u1ebd ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c ngay khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n n\u1ee3 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"722\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-8-722x1024.png\" alt=\"\" class=\"wp-image-5432\" style=\"width:344px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-8-722x1024.png 722w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-8-212x300.png 212w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-8-768x1089.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-8-1083x1536.png 1083w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-8.png 1410w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"has-text-align-center\"><em>H\u00ecnh \u1ea3nh thi\u1ebft k\u1ebf b\u1edfi DNP Viet Nam Law Firm<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-6ccf9c1c88c53f8b5e33118f5140d220\" id=\"h-3-lai-ch\u1eadm-n\u1ed9p-thu\u1ebf-thu-nh\u1eadp-doanh-nghi\u1ec7p\"><strong>3. L\u00e3i ch\u1eadm n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-0b23d75d212f0fab524b2b855f886d3f\" id=\"h-3-1-cong-th\u1ee9c-tinh-lai-ch\u1eadm-n\u1ed9p-thu\u1ebf-thu-nh\u1eadp-doanh-nghi\u1ec7p\"><strong>3.1 C\u00f4ng th\u1ee9c t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h3>\n\n\n\n<p>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i <em>\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 59 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/em>. <\/p>\n\n\n\n<p>Ti\u1ec1n l\u00e3i ch\u1eadm n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n<p class=\"has-tertiary-background-color has-background\"><strong>L\u00e3i ch\u1eadm n\u1ed9p = S\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p * (S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p * M\u1ee9c t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p)<\/strong><br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p<\/strong> = Ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y th\u1ef1c n\u1ed9p thu\u1ebf \u2013 Ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p + 1.<\/li>\n\n\n\n<li>N\u1ebfu qu\u00e1 30 ng\u00e0y, c\u01a1 quan thu\u1ebf s\u1ebd th\u00f4ng b\u00e1o s\u1ed1 n\u1ee3, ti\u1ec1n ph\u1ea1t v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p.<\/li>\n<\/ul>\n\n\n\n<p><strong>V\u00ed d\u1ee5:<br><\/strong>Doanh nghi\u1ec7p B ch\u1eadm n\u1ed9p thu\u1ebf TNDN qu\u00fd III\/2023 (150 tri\u1ec7u \u0111\u1ed3ng), th\u1ef1c n\u1ed9p ng\u00e0y 25\/11\/2023 (h\u1ea1n 31\/10\/2023).<\/p>\n\n\n\n<ul class=\"wp-block-list has-tertiary-background-color has-background\">\n<li>S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p: 25 ng\u00e0y.<\/li>\n\n\n\n<li>L\u00e3i ch\u1eadm n\u1ed9p = 150.000.000 \u00d7 (25 \u00d7 0,03%) = 1.125.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-29d4ec9f3f3edc91cacacbfb4377b065\" id=\"h-3-2-tr\u01b0\u1eddng-h\u1ee3p-khong-tinh-lai-ch\u1eadm-n\u1ed9p-nbsp\"><strong>3.2 Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p<\/strong>&nbsp;<\/h3>\n\n\n\n<p>C\u0103n c\u1ee9 theo <em>kho\u1ea3n 5 \u0110i\u1ec1u 59 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/em>.<\/p>\n\n\n\n<p>Ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n<p><strong>&#8211; Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n thanh to\u00e1n t\u1eeb NSNN.<\/li>\n\n\n\n<li>S\u1ed1 thu\u1ebf n\u1ee3 kh\u00f4ng b\u1ecb t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n NSNN c\u00f2n n\u1ee3.<\/li>\n<\/ul>\n\n\n\n<p><strong>&#8211; C\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00e0ng h\u00f3a c\u1ea7n ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh, x\u00e1c \u0111\u1ecbnh gi\u00e1 ho\u1eb7c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/li>\n\n\n\n<li>L\u00e3i ch\u1eadm n\u1ed9p kh\u00f4ng t\u00ednh trong th\u1eddi gian ch\u1edd k\u1ebft qu\u1ea3.<\/li>\n<\/ul>\n\n\n\n<p>&#8211; Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean, ti\u1ec1n ch\u1eadm n\u1ed9p s\u1ebd <strong>kh\u00f4ng b\u1ecb t\u00ednh trong kho\u1ea3ng th\u1eddi gian<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1edd k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh.<\/li>\n\n\n\n<li>Ch\u01b0a c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c c\u1ee7a h\u00e0ng h\u00f3a.<\/li>\n\n\n\n<li>Ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kho\u1ea3n th\u1ef1c thanh to\u00e1n ho\u1eb7c c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng v\u00e0o tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-c773bf68fa372fb4a5e4519b045a6b2f\" id=\"h-4-m\u1ee9c-ph\u1ea1t-ch\u1eadm-n\u1ed9p-thu\u1ebf-thu-nh\u1eadp-doanh-nghi-\u1ec7p\"><strong>4. M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi<\/strong>\u1ec7p<\/h2>\n\n\n\n<p>Theo <em>\u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/em>.<\/p>\n\n\n\n<p>Quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>M\u1ee9c ph\u1ea1t<\/strong><\/td><td><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td><\/tr><tr><td>Ph\u1ea1t c\u1ea3nh c\u00e1o<\/td><td>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/td><\/tr><tr><td>2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng<\/td><td>\u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i ph\u1ea1t c\u1ea3nh c\u00e1o.<\/td><\/tr><tr><td>5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng<\/td><td>\u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 31 ng\u00e0y \u0111\u1ebfn 60 ng\u00e0y.<\/td><\/tr><tr><td>8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 d\u1ed3ng<\/td><td>&#8211; N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y;<br>&#8211; N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<br><em>(tham kh\u1ea3o th\u00eam t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP)<\/em><\/td><\/tr><tr><td>15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng<\/td><td>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 h\u1ea1n tr\u00ean 90 ng\u00e0y, n\u1ebfu \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra ho\u1eb7c l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m, m\u1ee9c ph\u1ea1t s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh:- Ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo h\u1ed3 s\u01a1 khai thu\u1ebf.- Ti\u1ec1n ph\u1ea1t kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a khung ph\u1ea1t ti\u1ec1n, t\u1ee9c l\u00e0 t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-transparent-background-color has-background\">Th\u00f4ng tin tr\u00ean ch\u1ec9 mang t\u00ednh tham kh\u1ea3o. \u0110\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), vui l\u00f2ng li\u00ean h\u1ec7 C\u00f4ng ty Lu\u1eadt DNP Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n\n\n\n<p><strong>C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<\/strong><br>\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh Ph\u01b0\u1edbc, Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<br>\ud83d\udcdeHotline: 0987.290.273 (Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n)<br>\ud83d\udce9 Email: info@dnp-law.com.<br>Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\">https:\/\/www.dnp-law.com\/vi\/<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u00fang h\u1ea1n kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t nghi\u00eam kh\u1eafc m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 danh ti\u1ebfng doanh nghi\u1ec7p. T\u1eeb vi\u1ec7c ph\u00e1t sinh l\u00e3i ch\u1eadm n\u1ed9p \u0111\u1ebfn c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5432,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,252],"tags":[],"class_list":["post-5431","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-nguyen","category-tin-tuc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v20.12) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tr\u1ec5 h\u1ea1n n\u1ed9p Thu\u1ebf TNDN: Doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng r\u1ee7i ro g\u00ec? - C\u00f4ng ty Lu\u1eadt DNP Vi\u1ec7t Nam<\/title>\n<meta name=\"description\" content=\"Ch\u1eadm quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ph\u1ea1t n\u1eb7ng, \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn t\u00e0i ch\u00ednh v\u00e0 uy t\u00edn doanh nghi\u1ec7p.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dnp-law.com\/vi\/tre-han-nop-thue-tndn-doanh-nghiep-doi-mat-voi-nhung-rui-ro-gi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tr\u1ec5 h\u1ea1n n\u1ed9p Thu\u1ebf TNDN: Doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng r\u1ee7i ro g\u00ec?\" \/>\n<meta property=\"og:description\" content=\"Ch\u1eadm quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ph\u1ea1t n\u1eb7ng, \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn t\u00e0i ch\u00ednh v\u00e0 uy t\u00edn doanh nghi\u1ec7p.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.dnp-law.com\/vi\/tre-han-nop-thue-tndn-doanh-nghiep-doi-mat-voi-nhung-rui-ro-gi\/\" \/>\n<meta property=\"og:site_name\" content=\"C\u00f4ng ty Lu\u1eadt DNP Vi\u1ec7t Nam\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-20T04:05:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-24T09:40:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-8.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1410\" \/>\n\t<meta property=\"og:image:height\" content=\"2000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.dnp-law.com\/vi\/tre-han-nop-thue-tndn-doanh-nghiep-doi-mat-voi-nhung-rui-ro-gi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.dnp-law.com\/vi\/tre-han-nop-thue-tndn-doanh-nghiep-doi-mat-voi-nhung-rui-ro-gi\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/www.dnp-law.com\/vi\/#\/schema\/person\/d46fa90d1c35f4c3c5d63ab140e3de66\"},\"headline\":\"Tr\u1ec5 h\u1ea1n n\u1ed9p Thu\u1ebf TNDN: Doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng r\u1ee7i ro g\u00ec?\",\"datePublished\":\"2025-03-20T04:05:09+00:00\",\"dateModified\":\"2025-03-24T09:40:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.dnp-law.com\/vi\/tre-han-nop-thue-tndn-doanh-nghiep-doi-mat-voi-nhung-rui-ro-gi\/\"},\"wordCount\":1882,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.dnp-law.com\/vi\/#organization\"},\"articleSection\":[\"T\u00e0i nguy\u00ean\",\"Tin t\u1ee9c\"],\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.dnp-law.com\/vi\/tre-han-nop-thue-tndn-doanh-nghiep-doi-mat-voi-nhung-rui-ro-gi\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.dnp-law.com\/vi\/tre-han-nop-thue-tndn-doanh-nghiep-doi-mat-voi-nhung-rui-ro-gi\/\",\"url\":\"https:\/\/www.dnp-law.com\/vi\/tre-han-nop-thue-tndn-doanh-nghiep-doi-mat-voi-nhung-rui-ro-gi\/\",\"name\":\"Tr\u1ec5 h\u1ea1n n\u1ed9p Thu\u1ebf TNDN: Doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng r\u1ee7i ro g\u00ec? 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