{"id":110,"date":"2019-12-24T07:50:59","date_gmt":"2019-12-24T07:50:59","guid":{"rendered":"http:\/\/ketoanacp.muathemewordpress.net\/?p=110"},"modified":"2019-12-24T07:51:13","modified_gmt":"2019-12-24T07:51:13","slug":"cac-truong-hop-duoc-mien-quyet-toan-thue-khi-giai-the-cong-ty","status":"publish","type":"post","link":"https:\/\/webmaibinh.com\/w\/ketoan22011\/cac-truong-hop-duoc-mien-quyet-toan-thue-khi-giai-the-cong-ty\/","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n quy\u1ebft to\u00e1n thu\u1ebf khi gi\u1ea3i th\u1ec3 c\u00f4ng ty"},"content":{"rendered":"<div>Vi\u1ec7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p l\u00e0 \u0111i\u1ec1u kh\u00f4ng ai mu\u1ed1n nh\u01b0ng v\u00ec r\u1ea5t nhi\u1ec1u l\u00fd do d\u1eabn \u0111\u1ebfn vi\u1ec7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p. Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh, vi\u1ec7c k\u00ea khai \u2013 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111ang ti\u1ebfn h\u00e0nh theo ph\u01b0\u01a1ng ph\u00e1p: t\u1ef1 khai \u2013 t\u1ef1 n\u1ed9p v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m. Cho n\u00ean, \u0111\u1ec3 c\u00f3 th\u1ec3 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p, c\u00e1c c\u00f4ng ty b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3i qua vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u00ednh minh b\u1ea1ch, ch\u00ednh x\u00e1c khi n\u1ed9p b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p, tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Nh\u01b0ng b\u00ean c\u1ea1nh \u0111\u00f3, v\u1eabn c\u00f3\u00a0<b>nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n quy\u1ebft to\u00e1n thu\u1ebf khi gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/b>. V\u1eady, nh\u01b0ng tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, m\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft n\u1ed9i dung b\u00ean d\u01b0\u1edbi:<\/div>\n<div>\n<div><img loading=\"lazy\" src=\"http:\/\/ketoanacp.muathemewordpress.net\/wp-content\/uploads\/2019\/12\/cac-truong-hop-duoc-mien-quyet-toan-thue-khi-giai-the-cong-ty-110.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n quy\u1ebft to\u00e1n thu\u1ebf khi gi\u1ea3i th\u1ec3 c\u00f4ng ty\" width=\"800\" height=\"500\" \/><\/div>\n<\/div>\n<h2><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Khi c\u00f4ng ty b\u1ea1n th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/strong><\/h2>\n<div>C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m a, kho\u1ea3n 8.2, \u0111i\u1ec1u 16, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC, do B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2014, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2014, quy \u0111\u1ecbnh:<br \/>\n<em>\u201ca) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.\u201d<\/em><br \/>\nV\u1edbi quy \u0111\u1ecbnh r\u1ea5t r\u00f5 r\u00e0ng b\u00ean tr\u00ean, c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng, n\u1ebfu trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, c\u00f4ng ty\/doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n quy\u1ebft to\u00e1n thu\u1ebf khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<br \/>\n<u><em><strong>L\u01b0u \u00fd:<\/strong><\/em><\/u>\u00a0Vi\u1ec7c n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu kh\u00e1c ho\u00e0n to\u00e0n so v\u1edbi vi\u1ec7c doanh nghi\u1ec7p \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u0169ng t\u00ednh % thu\u1ebf GTGT tr\u00ean doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5\/h\u00e0ng h\u00f3a)<\/div>\n<ul>\n<li><b>Xem th\u00eam:\u00a0<a title=\"c\u00e1ch t\u00ednh thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\" href=\"https:\/\/ketoansongkim.vn\/cach-tinh-thue-tndn-theo-phuong-phap-truc-tiep-tren-doanh-thu.html\">c\u00e1ch t\u00ednh thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a><\/b><\/li>\n<\/ul>\n<h2><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng t\u1eeb l\u00fac \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu, ch\u01b0a s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/strong><\/h2>\n<div>C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b, kho\u1ea3n 8.2, \u0111i\u1ec1u 16, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC, do B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2014, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2014, quy \u0111\u1ecbnh:<br \/>\n<em>\u201cb) Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu, ch\u01b0a s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.\u201d<\/em><br \/>\nNh\u01b0 v\u1eady, n\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n t\u1eeb khi th\u00e0nh l\u1eadp (th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p GPKD l\u1ea7n \u0111\u1ea7u ti\u00ean) \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, n\u1ebfu:<\/div>\n<ul>\n<li>Ch\u01b0a ph\u00e1t sinh doanh thu<\/li>\n<li>Ch\u01b0a ti\u1ebfn h\u00e0nh th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/li>\n<\/ul>\n<div>Th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/div>\n<h2><strong>V\u1eady n\u1ebfu, trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh doanh thu v\u00e0 \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, th\u00ec c\u00f3 tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n quy\u1ebft to\u00e1n thu\u1ebf khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p hay kh\u00f4ng?<\/strong><\/h2>\n<div>H\u00e3y c\u00f9ng\u00a0<a title=\"d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i Song Kim\" href=\"https:\/\/ketoansongkim.vn\/ke-toan-tron-goi\"><b>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i Song Kim<\/b><\/a>\u00a0tham kh\u1ea3o kho\u1ea3n c, kho\u1ea3n 8.2, \u0111i\u1ec1u 16, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC, do B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2014:<br \/>\n<em>\u201cc) Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo k\u00ea khai th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><br \/>\n<em>&#8211; C\u00f3 doanh thu b\u00ecnh qu\u00e2n n\u0103m (t\u00ednh t\u1eeb n\u0103m ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n ho\u1eb7c thanh tra, ki\u1ec3m tra thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng) kh\u00f4ng qu\u00e1 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m .<\/em><br \/>\n<em>&#8211; K\u1ec3 t\u1eeb n\u0103m doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n ho\u1eb7c thanh tra, ki\u1ec3m tra thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/em><br \/>\n<em>&#8211; S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p t\u00ednh t\u1eeb n\u0103m ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n ho\u1eb7c thanh tra, ki\u1ec3m tra thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng cao h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u201d<\/em><br \/>\nNh\u01b0 v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty \u0111\u00e3 c\u00f3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, c\u00f3 ph\u00e1t sinh doanh thu, s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n quy\u1ebft to\u00e1n thu\u1ebf khi gi\u1ea3i th\u1ec3 c\u00f4ng ty, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 t\u1ea5t c\u1ea3 3 \u0111i\u1ec1u ki\u1ec7n sau:<\/div>\n<ul>\n<li>C\u00f3 doanh thu b\u00ecnh qu\u00e2n n\u0103m t\u1eeb 1 t\u1ef7\/\u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/li>\n<li>Ch\u01b0a b\u1ecb ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf<\/li>\n<li>S\u1ed1 ti\u1ec1n thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p cao h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf TNDN n\u1ebfu \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu.<\/li>\n<\/ul>\n<div><u><em><strong>V\u00ed d\u1ee5:<\/strong><\/em><\/u><br \/>\nC\u00f4ng ty Minh Qu\u00e2n chuy\u00ean b\u00e1n bu\u00f4n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb n\u0103m 2016 v\u00e0 \u0111\u1ebfn n\u0103m 2019 th\u00ec ti\u1ebfn h\u00e0nh gi\u1ea3i th\u1ec3.<\/div>\n<ul>\n<li>Doanh thu n\u0103m 2016 l\u00e0: 2 t\u1ef7. N\u0103m 2017, 2018 v\u00e0 2019: kh\u00f4ng ph\u00e1t sinh doanh thu<\/li>\n<li>S\u1ed1 thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0: 50tr<\/li>\n<li>V\u00e0 c\u00f4ng ty ch\u01b0a b\u1ecb ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/li>\n<\/ul>\n<div>Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh b\u00ean tr\u00ean, c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c:<\/div>\n<ul>\n<li>Doanh thu b\u00ecnh qu\u00e2n trong 4 n\u0103m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty Minh Qu\u00e2n l\u00e0: 500tr<\/li>\n<li>S\u1ed1 thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p l\u00e0 50tr, cao h\u01a1n s\u1ed1 thu\u1ebf TNDN n\u1ebfu t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (2 t\u1ef7 x 1% = 20tr)<\/li>\n<\/ul>\n<div><u><em><strong>K\u1ebft lu\u1eadn:<\/strong><\/em><\/u>\u00a0c\u00f4ng ty Minh Qu\u00e2n thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/div>\n<h3><strong>Th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/strong><\/h3>\n<div><em>\u201c\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i ti\u1ebft a, b, c \u0111i\u1ec3m n\u00e0y, ch\u1eadm nh\u1ea5t 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi (bao g\u1ed3m quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng; c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean v\u00e0 \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p n\u1ebfu c\u00f3) th\u00ec c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn vi\u1ec7c doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf\u201d<\/em><br \/>\n<em>(Tr\u00edch kho\u1ea3n 8.2, \u0111i\u1ec1u 16, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC, do B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2014)<\/em><br \/>\nNh\u01b0 v\u1eady, th\u1eddi gian \u0111\u1ec3 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 c\u1ee7a doanh nghi\u1ec7p l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 do doanh nghi\u1ec7p cung c\u1ea5p.<br \/>\nTr\u00ean \u0111\u00e2y l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n quy\u1ebft to\u00e1n thu\u1ebf khi gi\u1ea3i th\u1ec3 c\u00f4ng ty,\u00a0<a title=\"d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n Song Kim\" href=\"https:\/\/ketoansongkim.vn\/\"><strong>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n Song Kim<\/strong><\/a>\u00a0hy v\u1ecdng s\u1ebd gi\u1ea3i \u0111\u00e1p \u0111\u01b0\u1ee3c ph\u1ea7n n\u00e0o th\u1eafc m\u1eafc c\u1ee7a c\u00e1c b\u1ea1n khi x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 n\u1eb1m trong di\u1ec7n kh\u00f4ng c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf khi gi\u1ea3i th\u1ec3 hay kh\u00f4ng.<br \/>\nTr\u00e2n tr\u1ecdng k\u00ednh ch\u00e0o!<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p l\u00e0 \u0111i\u1ec1u kh\u00f4ng ai mu\u1ed1n nh\u01b0ng v\u00ec r\u1ea5t nhi\u1ec1u l\u00fd do d\u1eabn \u0111\u1ebfn vi\u1ec7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p. Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh, vi\u1ec7c k\u00ea khai \u2013 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111ang ti\u1ebfn h\u00e0nh theo ph\u01b0\u01a1ng ph\u00e1p: t\u1ef1 khai \u2013 t\u1ef1 n\u1ed9p v\u00e0 t\u1ef1 ch\u1ecbu&#8230;<\/p>\n","protected":false},"author":1,"featured_media":111,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"tags":[],"_links":{"self":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/110"}],"collection":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/comments?post=110"}],"version-history":[{"count":1,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/110\/revisions"}],"predecessor-version":[{"id":112,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/110\/revisions\/112"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media\/111"}],"wp:attachment":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media?parent=110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/categories?post=110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/tags?post=110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}