{"id":4344,"date":"2021-07-15T07:16:10","date_gmt":"2021-07-15T07:16:10","guid":{"rendered":"https:\/\/kpmadvisory.com.vn\/?p=4344"},"modified":"2023-08-04T14:34:30","modified_gmt":"2023-08-04T14:34:30","slug":"cap-nhat-diem-doi-moi-cua-thong-tu-40","status":"publish","type":"post","link":"https:\/\/kpm-as.com\/vi\/cap-nhat-diem-doi-moi-cua-thong-tu-40\/","title":{"rendered":"C\u1eacP NH\u1eacT \u0110I\u1ec2M \u0110\u1ed4I M\u1edaI C\u1ee6A TH\u00d4NG T\u01af 40"},"content":{"rendered":"<p><span style=\"color: #000000;\">C\u1eadp nh\u1eadt m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 40\/2021\/TT_BTC ban h\u00e0nh ng\u00e0y 1\/6\/2021 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 1\/8\/2021.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Kho\u1ea3n 1, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 40\/2021 b\u1ed5 sung v\u00e0 n\u00eau r\u00f5 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n, g\u1ed3m c\u00f3:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; T\u1ed5 ch\u1ee9c thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n c\u00f3 th\u1ecfa thu\u1eadn b\u00ean \u0111i thu\u00ea l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; T\u1ed5 ch\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n;<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; T\u1ed5 ch\u1ee9c chi tr\u1ea3 c\u00e1c kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n, c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c cho h\u1ed9 kho\u00e1n;<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; T\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam l\u00e0 \u0111\u1ed1i t\u00e1c c\u1ee7a nh\u00e0 cung c\u1ea5p n\u1ec1n t\u1ea3ng s\u1ed1 \u1edf n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam) th\u1ef1c hi\u1ec7n chi tr\u1ea3 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 cho c\u00e1 nh\u00e2n theo th\u1ecfa thu\u1eadn v\u1edbi nh\u00e0 cung c\u1ea5p n\u1ec1n t\u1ea3ng s\u1ed1 \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; T\u1ed5 ch\u1ee9c l\u00e0 ch\u1ee7 s\u1edf h\u1eefu s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n vi\u1ec7c khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n theo l\u1ed9 tr\u00ecnh c\u1ee7a c\u01a1 quan thu\u1ebf. Trong th\u1eddi gian ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c vi\u1ec7c khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c l\u00e0 ch\u1ee7 s\u1edf h\u1eefu s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1 nh\u00e2n th\u00f4ng qua s\u00e0n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: h\u1ecd t\u00ean; s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c h\u1ed9 chi\u1ebfu; m\u00e3 s\u1ed1 thu\u1ebf; \u0111\u1ecba ch\u1ec9; email; s\u1ed1 \u0111i\u1ec7n tho\u1ea1i li\u00ean l\u1ea1c; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p; doanh thu kinh doanh; t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi b\u00e1n; th\u00f4ng tin kh\u00e1c li\u00ean quan;.<\/span><\/p>\n<p><span style=\"color: #000000;\">Theo \u0111\u00f3 c\u00f3 2 \u0111i\u1ec3m ch\u00ednh c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u00a0T\u1ed5 ch\u1ee9c l\u00e0 ch\u1ee7 s\u1edf h\u1eefu s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n vi\u1ec7c khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n theo l\u1ed9 tr\u00ecnh c\u1ee7a c\u01a1 quan thu\u1ebf. Tuy nhi\u00ean vi\u1ec7c th\u1ef1c thi \u0111i\u1ec3m n\u00e0y v\u1eabn c\u00f2n ch\u01b0a r\u00f5 r\u00e0ng v\u00e0 \u0111ang c\u00f3 nhi\u1ec1u lu\u1ed3ng \u00fd ki\u1ebfn kh\u00e1c nhau t\u1eeb c\u00e1c s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. Hi\u1ec7n t\u1ea1i C\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng v\u1eabn \u0111ang th\u01b0\u0323c hi\u00ea\u0323n kha\u0309o sa\u0301t th\u01b0\u0323c t\u00ea\u0301 m\u1ed9t s\u1ed1 sa\u0300n giao di\u0323ch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u00ea\u0309 x\u00e2y d\u01b0\u0323ng chu\u00e2\u0309n d\u01b0\u0303 li\u00ea\u0323u; d\u1ef1 th\u1ea3o chu\u00e2\u0309n d\u01b0\u0303 li\u00ea\u0323u l\u00e2\u0301y y\u0301 ki\u00ea\u0301n ca\u0301c sa\u0300n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. Sau \u0111\u00f3 s\u1ebd v\u1ea1ch ra l\u1ed9 tr\u00ecnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n;<\/span><\/li>\n<li><span style=\"color: #000000;\">\u00a0T\u1ed5 ch\u1ee9c chi tr\u1ea3 c\u00e1c kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n, c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c cho h\u1ed9 kho\u00e1n th\u1ef1c hi\u1ec7n khai thu\u1ebf thay v\u00e0 n\u1ed9p thu\u1ebf thay cho h\u1ed9 kho\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong> \u0110i\u1ec3m m\u1edbi v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng ph\u00e1t sinh doanh thu \u0111\u1ee7 12 th\u00e1ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng cho thu\u00ea) th\u00ec m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN l\u00e0 doanh thu t\u00ednh thu\u1ebf TNCN c\u1ee7a m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch (12 th\u00e1ng); doanh thu t\u00ednh thu\u1ebf th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m l\u00e0 doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ph\u00e1t sinh cho thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span style=\"color: #000000;\">V\u00ed d\u1ee5: \u00d4ng B ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 v\u1edbi th\u1ecfa thu\u1eadn ti\u1ec1n cho thu\u00ea l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng trong th\u1eddi gian t\u1eeb th\u00e1ng 10 n\u0103m 2022 \u0111\u1ebfn h\u1ebft th\u00e1ng 9 n\u0103m 2023. Nh\u01b0 v\u1eady, doanh thu th\u1ef1c t\u1ebf n\u0103m 2022 l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng, nh\u01b0ng t\u1ed5ng doanh thu t\u00ednh theo 12 th\u00e1ng c\u1ee7a n\u0103m 2022 l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng; doanh thu th\u1ef1c t\u1ebf n\u0103m 2023 l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng, nh\u01b0ng t\u1ed5ng doanh thu t\u00ednh theo 12 th\u00e1ng c\u1ee7a n\u0103m 2023 l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng. Do \u0111\u00f3, \u00d4ng B thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, ph\u1ea3i n\u1ed9p thu\u1ebf TNCN t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a n\u0103m 2022 v\u00e0 n\u0103m 2023 theo h\u1ee3p \u0111\u1ed3ng n\u00eau tr\u00ean.<\/span><\/p>\n<p><span style=\"color: #000000;\">Theo h\u01b0\u1edbng d\u1eabn n\u00e0y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf c\u00f3 kh\u00e1c so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y. C\u00f9ng v\u00ed d\u1ee5 tr\u00ean, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh c\u0169, n\u1ebfu doanh thu th\u1ef1c t\u1ebf n\u0103m 2022 l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng th\u00ec kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT, TNCN. K\u1ec3 t\u1eeb 1\/8\/2021, doanh thu th\u1ef1c t\u1ebf n\u0103m 2022 l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng, nh\u01b0ng t\u1ed5ng doanh thu t\u00ednh theo 12 th\u00e1ng c\u1ee7a n\u0103m 2022 l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay c\u00e1 nh\u00e2n v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m l\u00e0:<\/span><\/p>\n<p><span style=\"color: #000000;\">Thu\u1ebf GTGT: 30*5% = 6 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"color: #000000;\">Thu\u1ebf TNCN: 30*5% = 6 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong> So v\u1edbi hi\u1ec7n h\u00e0nh, Th\u00f4ng t\u01b0 40\/2021 b\u1ed5 sung m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp t\u00ednh thu\u1ebf nh\u01b0 sau:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; Kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n cho h\u1ed9 kho\u00e1n (thu\u1ebf GTGT 1% v\u00e0 thu\u1ebf TNCN 0,5%);<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; Kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c (thu\u1ebf TNCN 0,5%);<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; Qu\u1ea3ng c\u00e1o tr\u00ean s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 (thu\u1ebf GTGT 5%, thu\u1ebf TNCN 2%)<\/span><\/p>\n<p><span style=\"color: #000000;\">Theo h\u01b0\u1edbng d\u1eabn tr\u00ean, c\u00e1c doanh nghi\u1ec7p r\u00e0 so\u00e1t n\u1ebfu c\u00f3 ph\u00e1t sinh nh\u1eefng kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i,\u2026n\u00eau tr\u00ean cho h\u1ed9 kho\u00e1n, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho h\u1ed9 kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong><u>Ghi ch\u00fa:<\/u><\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; Bi\u1ec3u thu\u1ebf tham kh\u1ea3o t\u1ea1i Ph\u1ee5 L\u1ee5c 1 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; X\u00e1c \u0111\u1ecbnh h\u1ed9 kho\u00e1n tham kh\u1ea3o t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>C\u1eadp nh\u1eadt m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 40\/2021\/TT_BTC ban h\u00e0nh ng\u00e0y 1\/6\/2021 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 1\/8\/2021. Kho\u1ea3n 1, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 40\/2021 b\u1ed5 sung v\u00e0 n\u00eau r\u00f5 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n, g\u1ed3m c\u00f3: &#8211; T\u1ed5<\/p>","protected":false},"author":2,"featured_media":4345,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[85],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/4344"}],"collection":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/comments?post=4344"}],"version-history":[{"count":2,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/4344\/revisions"}],"predecessor-version":[{"id":4347,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/4344\/revisions\/4347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media\/4345"}],"wp:attachment":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media?parent=4344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/categories?post=4344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/tags?post=4344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}