Doanh nghiep moi thanh lap co can nop to khai

I. Vi sao doanh nghiep phai nop to khai?

Theo Dieu 7 - Chi thi 126/2020/ND-CP huong dan Luat Quan ly thue quy dinh: “Doanh nghiep ke khai to khai thue theo mau do Bo Tai chinh quy dinh. Dong thoi, don vi phai chiu trach nhiem truoc phap luat ve tinh trung thuc, chinh xac, day du cua tat ca cac noi dung tren thong bao thue, bang ke (neu co) hoac ho so dinh kem... chung tu, tai lieu duoc xac dinh ro rang tai ho so chung tu thue va co quan thue. Nhu vay, viec doanh nghiep (bat ke trong gio hanh chinh) nop to khai la bat buoc theo quy dinh cua phap luat de co quan nha nuoc de dang quan ly hoat dong san xuat kinh doanh va phong ngua, phat hien, xu phat vi pham hanh chinh.

II. Doanh nghiep moi thanh lap co can nop to khai khong?

Doanh nghiep moi thanh lap can lam thu tuc gi? Theo quy dinh tai Diem A – Khoan 1 Dieu 16 Thong tu 156/2013/TT-BTC thi to chuc (doanh nghiep) tra thu nhap ca nhan khong chiu thue theo thang, quy khong phai khai thue. Tuy nhien, theo quy dinh moi nhat tai Nghi dinh so 126/2020/ND-CP huong dan mot so dieu cua Luat Quan ly thue thi doi tuong moi thanh lap tra thu nhap khong khau tru thue ca nhan phai nop ho so khai thue. Nhu vay, theo quy dinh hien hanh, cac doi tuong moi thanh lap chua nop thue van phai nop to khai (tru mot so truong hop neu tren).

III. Doanh nghiep moi thanh lap kinh doanh nganh nghe nao khong phai nop to khai?

Theo quy dinh tai Khoan 3 – Dieu 7, cong ty co hoat dong kinh doanh thuoc doi tuong chiu thue GTGT bao gom ca don vi moi thanh lap hoac don vi chua phat sinh mua ban hang hoa. Don vi moi thanh lap khong phai nop to khai thue GTGT doi voi cac truong hop sau:

Cac tap doan mua san pham tu cac he thong trong trot, chan nuoi va danh bat nhung truoc khi che bien chung thanh cac san pham khac hoac chi sau khi che bien thong thuong roi ban chung cho cac cong ty khac.

• Ket qua la mot loai dong vat hoac thuc vat. Bao gom trung tinh trung, con giong, tinh trung, phoi, vat chat di truyen.

• Tuoi tieu, trong trot, dao kenh cho muc dich nong nghiep hoac tien hanh cac hoat dong thu hoach nong san

• Muoi thanh pham duoc lam tu nuoc bien, muoi mo tu nhien, v.v. co thanh phan chinh la NaCl...

IV. Thoi gian nop to khai cac loai thue chi tiet nhat

1. Thue mon bai

Doi voi tong cong ty, cong ty nho va vua thanh lap moi, thoi han nop to khai le phi mon bai cham nhat la ngay 30 thang 01 cua nam tiep theo nam tong cong ty duoc thanh lap hoac bat dau hoat dong.

Truong hop tong cong ty dang hoat dong, co thay doi ve von dieu le thi cham nhat den ngay 30 thang 01 cua nam tiep theo nam cong ty co thong tin ve viec thay doi phai nop to khai.

2. Thue TNCN va thue GTGT

Theo quy dinh tai Dieu 44 Luat thue so 38/2019/QH14 ve thoi han nop ho so khai thue theo thang, quy thi thoi han nop to khai cham nhat la ngay 20 cua thang tiep theo. . .

3. Thue TNDN

Neu phat sinh thue TNDN trong quy thi don vi moi thanh lap chi phai nop thue TNDN. Don vi khong phai khai thue TNDN theo quy.

Nguoc lai, neu thoi han nop ho so khai thue TNDN la hang nam thi ngay cuoi cung cua quy III (tinh tu ngay ket thuc nam duong lich hoac nam tai chinh) la thoi han nop ho so khai thue doi voi doanh nghiep moi thanh lap.

4. Thue nha thau

Truong hop don vi lua chon hinh thuc khai thue khoan theo tung lan thi thoi han nop to khai cham nhat la ngay thu 10 ke tu ngay phat sinh khoan thue.

Neu doanh nghiep moi thanh lap lua chon khai thue theo thang thi han nop ho so cham nhat la ngay 20 cua thang tiep theo.

V. Doanh nghiep moi thanh lap co can nop to khai bang hinh thuc nao?

Ngay nay, doanh nghiep noi chung va dac biet la doanh nghiep khoi nghiep co the tu do lua chon gui thong bao truc tiep hoac truc tuyen. Neu doanh nghiep lua chon phuong an 1 thi hang thang, hang quy don vi phai den co quan thue (tuy theo don vi lua chon khai thue theo thang hay theo quy)

Tuy nhien, tang truc tiep mat nhieu thoi gian va cong suc. Don vi nen chon hinh thuc nop to khai qua mang tren trang thong tin dien tu cua Tong cuc Thue “https://thuedientu.gdt.gov.vn/”. Tuy nhien, don vi bieu mau nay yeu cau chu ky dien tu. Do do, buoc dau tien de doanh nghiep nop thong bao nhanh chong va thanh cong la phai co chu ky so cua rieng minh.