{"id":1511,"date":"2025-03-03T07:39:23","date_gmt":"2025-03-03T07:39:23","guid":{"rendered":"https:\/\/songlinhtours.com\/?p=1511"},"modified":"2025-03-03T07:41:42","modified_gmt":"2025-03-03T07:41:42","slug":"ca-nhan-kinh-doanh-no-thue-50-trieu-dong-tro-len-se-bi-tam-hoan-xuat-canh-2025","status":"publish","type":"post","link":"https:\/\/songlinhtours.com\/index.php\/2025\/03\/03\/ca-nhan-kinh-doanh-no-thue-50-trieu-dong-tro-len-se-bi-tam-hoan-xuat-canh-2025\/","title":{"rendered":"C\u00e1 nh\u00e2n kinh doanh n\u1ee3 thu\u1ebf 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean s\u1ebd b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh 2025"},"content":{"rendered":"\n

Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 49\/2025\/N\u0110-CP v\u00e0o ng\u00e0y 28\/02\/2025. Sau \u0111\u00e2y l\u00e0 c\u00e1 nh\u00e2n kinh doanh n\u1ee3 thu\u1ebf 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean s\u1ebd b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh 2025.<\/p>\n\n\n\n

Ng\u00e0y 28\/02\/2025, Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 49\/2025\/N\u0110-CP<\/a> v\u1ec1 quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh.<\/p>\n\n\n\n

C\u00e1 nh\u00e2n kinh doanh n\u1ee3 thu\u1ebf 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean s\u1ebd b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh 2025.<\/strong><\/h2>\n\n\n\n

C\u0103n c\u1ee9 theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 49\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0 th\u1eddi gian n\u1ee3 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh nh\u01b0 sau:<\/p>\n\n\n\n

– C\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh thu\u1ed9c 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 c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh tr\u00ean 120 ng\u00e0y.<\/p>\n\n\n\n

– C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 thu\u1ed9c 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 c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh tr\u00ean 120 ng\u00e0y.<\/p>\n\n\n\n

– C\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh v\u00e0 sau th\u1eddi gian 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c s\u1ebd \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh m\u00e0 ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

– Ng\u01b0\u1eddi Vi\u1ec7t Nam xu\u1ea5t c\u1ea3nh \u0111\u1ec3 \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh t\u1eeb Vi\u1ec7t Nam c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh m\u00e0 ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

Nh\u01b0 v\u1eady, c\u00e1 nh\u00e2n kinh doanh n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n tr\u00ean 120 ng\u00e0y t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean s\u1ebd b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh.<\/p>\n\n\n\n

Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh v\u1edbi ng\u01b0\u1eddi n\u1ee3 thu\u1ebf<\/strong><\/h2>\n\n\n\n

Theo kho\u1ea3n 2 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/a> quy \u0111\u1ecbnh v\u1ec1 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh nh\u01b0 sau:
– Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c l\u1ef1a ch\u1ecdn c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/a>.<\/p>\n\n\n\n

– Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh th\u00ec c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh v\u00e0 h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh.<\/p>\n\n\n\n

– Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh c\u00f3 tr\u00e1ch nhi\u1ec7m h\u1ee7y b\u1ecf vi\u1ec7c t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 24 gi\u1edd l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

Th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh v\u1edbi ng\u01b0\u1eddi n\u1ee3 thu\u1ebf<\/strong><\/h2>\n\n\n\n

Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh v\u1edbi ng\u01b0\u1eddi n\u1ee3 thu\u1ebf t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/a> nh\u01b0 sau:<\/p>\n\n\n\n

– Sau khi r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu, x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp danh s\u00e1ch c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh v\u00e0 l\u1eadp v\u0103n b\u1ea3n theo M\u1eabu s\u1ed1 01\/XC t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/a> g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh \u0111\u1ed3ng th\u1eddi g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft \u0111\u1ec3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.<\/p>\n\n\n\n

– Ngay trong ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh theo quy \u0111\u1ecbnh v\u00e0 \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec trong v\u00f2ng 24 gi\u1edd l\u00e0m vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh v\u0103n b\u1ea3n h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh theo M\u1eabu s\u1ed1 02\/XC t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/a> g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

Tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh 30 ng\u00e0y m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi v\u0103n b\u1ea3n gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh theo M\u1eabu s\u1ed1 02\/XC t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo  Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/a> \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh, \u0111\u1ed3ng th\u1eddi g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft.<\/p>\n\n\n\n

– V\u0103n b\u1ea3n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh ho\u1eb7c b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p v\u0103n b\u1ea3n g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh m\u00e0 b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 v\u0103n b\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 v\u0103n b\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi.<\/p>\n\n\n\n

Ngu\u1ed3n: Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt<\/a><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 49\/2025\/N\u0110-CP v\u00e0o ng\u00e0y 28\/02\/2025. Sau \u0111\u00e2y l\u00e0 c\u00e1 nh\u00e2n kinh doanh n\u1ee3 thu\u1ebf 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":1514,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1511","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thong-tin-du-lich"],"_links":{"self":[{"href":"https:\/\/songlinhtours.com\/index.php\/wp-json\/wp\/v2\/posts\/1511","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/songlinhtours.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/songlinhtours.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/songlinhtours.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/songlinhtours.com\/index.php\/wp-json\/wp\/v2\/comments?post=1511"}],"version-history":[{"count":1,"href":"https:\/\/songlinhtours.com\/index.php\/wp-json\/wp\/v2\/posts\/1511\/revisions"}],"predecessor-version":[{"id":1513,"href":"https:\/\/songlinhtours.com\/index.php\/wp-json\/wp\/v2\/posts\/1511\/revisions\/1513"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/songlinhtours.com\/index.php\/wp-json\/wp\/v2\/media\/1514"}],"wp:attachment":[{"href":"https:\/\/songlinhtours.com\/index.php\/wp-json\/wp\/v2\/media?parent=1511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/songlinhtours.com\/index.php\/wp-json\/wp\/v2\/categories?post=1511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/songlinhtours.com\/index.php\/wp-json\/wp\/v2\/tags?post=1511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}