{"id":39631,"date":"2025-03-18T09:53:58","date_gmt":"2025-03-18T02:53:58","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=39631"},"modified":"2025-11-07T16:40:59","modified_gmt":"2025-11-07T09:40:59","slug":"cap-nhat-danh-muc-co-quan-thue-moi-nhat-theo-quyet-dinh-381-qd-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/cap-nhat-danh-muc-co-quan-thue-moi-nhat-theo-quyet-dinh-381-qd-btc\/","title":{"rendered":"\u1ea2nh h\u01b0\u1edfng khi c\u1eadp nh\u1eadt danh m\u1ee5c c\u01a1 quan thu\u1ebf m\u1edbi nh\u1ea5t theo quy\u1ebft \u0111\u1ecbnh 381\/Q\u0110-BTC"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn c\u1eadp nh\u1eadt danh m\u1ee5c c\u01a1 quan thu\u1ebf (CQT) tr\u00ean ph\u1ea7n m\u1ec1m SME theo c\u00e1c quy\u1ebft \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u1ea3m b\u1ea3o ng\u01b0\u1eddi d\u00f9ng k\u00ea khai, n\u1ed9p thu\u1ebf ch\u00ednh x\u00e1c.<\/p>\n<p>Theo\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-381-QD-BTC-2025-chuc-nang-nhiem-vu-quyen-han-co-cau-to-chuc-Cuc-Thue-644990.aspx\" target=\"_blank\" rel=\"noopener\">quy\u1ebft \u0111\u1ecbnh 381\/Q\u0110-BTC<\/a>, C\u01a1 quan thu\u1ebf thay \u0111\u1ed5i l\u1ea1i to\u00e0n b\u1ed9 b\u1ed9 m\u00e1y t\u1ed5 ch\u1ee9c. Ng\u00e0y 16\/3\/2025, C\u01a1 quan thu\u1ebf \u0111\u00e3 ph\u00e1t h\u00e0nh HTKK 5.3.1 \u2013 N\u00e2ng c\u1ea5p \u1ee9ng d\u1ee5ng \u0111\u00e1p \u1ee9ng\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-381-QD-BTC-2025-chuc-nang-nhiem-vu-quyen-han-co-cau-to-chuc-Cuc-Thue-644990.aspx\" target=\"_blank\" rel=\"noopener\">Quy\u1ebft \u0111\u1ecbnh 381\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 26\/02\/2025 v\u00e0\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-111-QD-CT-2025-ten-goi-tru-so-dia-ban-quan-ly-Doi-thue-cap-huyen-646389.aspx\" target=\"_blank\" rel=\"noopener\">Quy\u1ebft \u0111\u1ecbnh 111\/Q\u0110-CT<\/a>\u00a0ng\u00e0y 05\/3\/2025.<\/p>\n<p>V\u00ec v\u1eady, SME \u0111\u00e3 k\u1ecbp th\u1eddi \u0111\u00e1p \u1ee9ng c\u1eadp nh\u1eadt l\u1ea1i danh m\u1ee5c CQT tr\u00ean ch\u01b0\u01a1ng tr\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o NNT c\u00f3 th\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf ch\u00ednh x\u00e1c nh\u1ea5t.<\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Gi\u1edbi thi\u1ec7u c\u00e1c quy\u1ebft \u0111\u1ecbnh m\u1edbi v\u1ec1 t\u1ed5 ch\u1ee9c c\u01a1 quan thu\u1ebf v\u00e0 c\u1eadp nh\u1eadt c\u1ee7a ph\u1ea7n m\u1ec1m SME.<\/li>\n<li>Chi ti\u1ebft c\u00e1c thay \u0111\u1ed5i v\u1ec1 t\u00ean g\u1ecdi, danh m\u1ee5c c\u01a1 quan thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, nh\u00e2n vi\u00ean khai b\u00e1o thu\u1ebf, qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. Chi ti\u1ebft c\u1eadp nh\u1eadt<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>\u0110\u1ed5i t\u00ean m\u1ee5c th\u00f4ng tin li\u00ean quan t\u1ea1i menu <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/thiet_lap_thong_tin_co_quan_thue_va_dai_ly_thue\/\" target=\"_blank\" rel=\"noopener\"><b>Nghi\u1ec7p v\u1ee5\\Thu\u1ebf\\Thi\u1ebft l\u1eadp th\u00f4ng tin c\u01a1 quan thu\u1ebf, \u0111\u1ea1i l\u00fd thu\u1ebf, \u0111\u01a1n v\u1ecb cung c\u1ea5p DV k\u1ebf to\u00e1n<\/b> \u2192 <b>C\u01a1 quan thu\u1ebf<\/b><\/a>\n<ul style=\"list-style-type: disc;\">\n<li><b>C\u01a1 quan thu\u1ebf c\u1ea5p c\u1ee5c<\/b> \u0111\u1ed5i t\u00ean th\u00e0nh <b>Chi c\u1ee5c thu\u1ebf khu v\u1ef1c<\/b><\/li>\n<li><b>C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd<\/b> \u0111\u1ed5i t\u00ean th\u00e0nh <b>C\u01a1 quan thu\u1ebf n\u01a1i n\u1ed9p<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/2023\/wp-content\/uploads\/2025\/03\/thue.png\" alt=\"\" width=\"582\" height=\"249\" \/><\/p>\n<ul>\n<li><b>C\u1eadp nh\u1eadt l\u1ea1i danh m\u1ee5c c\u01a1 quan thu\u1ebf theo danh m\u1ee5c m\u1edbi nh\u1ea5t<\/b> theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-381-QD-BTC-2025-chuc-nang-nhiem-vu-quyen-han-co-cau-to-chuc-Cuc-Thue-644990.aspx\" target=\"_blank\" rel=\"noopener\">Quy\u1ebft \u0111\u1ecbnh 381\/Q\u0110-BTC<\/a> v\u00e0 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-111-QD-CT-2025-ten-goi-tru-so-dia-ban-quan-ly-Doi-thue-cap-huyen-646389.aspx\" target=\"_blank\" rel=\"noopener\">Quy\u1ebft \u0111\u1ecbnh 111\/Q\u0110-CT<\/a><\/li>\n<\/ul>\n<p><em><b>L\u01b0u \u00fd:<\/b> Tham kh\u1ea3o v\u00e0 t\u1ea3i v\u1ec1 danh m\u1ee5c c\u01a1 quan thu\u1ebf m\u1edbi theo HTKK 5.3.1 <a href=\"https:\/\/product.misa.vn\/Support_Tailieu\/Danh_muc_CQT_moi_theo_HTKK5.3.1.xlsx.zip\" target=\"_blank\" rel=\"noopener\"><b>T\u1ea1i \u0111\u00e2y<\/b><\/a><\/em><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>3. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>3.1 T\u1eeb phi\u00ean b\u1ea3n SME 2023 - R32 tr\u1edf \u0111i<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng thi\u1ebft l\u1eadp th\u00f4ng tin CQT theo danh m\u1ee5c m\u1edbi nh\u1ea5t theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-381-QD-BTC-2025-chuc-nang-nhiem-vu-quyen-han-co-cau-to-chuc-Cuc-Thue-644990.aspx\" target=\"_blank\" rel=\"noopener\">quy\u1ebft \u0111\u1ecbnh 381\/Q\u0110-BTC<\/a> v\u00e0 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-111-QD-CT-2025-ten-goi-tru-so-dia-ban-quan-ly-Doi-thue-cap-huyen-646389.aspx\" target=\"_blank\" rel=\"noopener\">Quy\u1ebft \u0111\u1ecbnh 111\/Q\u0110-CT<\/a>. V\u1edbi c\u00e1c thi\u1ebft l\u1eadp th\u00f4ng tin c\u01a1 quan thu\u1ebf c\u0169, khi n\u00e2ng c\u1ea5p, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n sang th\u00f4ng tin c\u01a1 quan thu\u1ebf m\u1edbi t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li>V\u1edbi c\u00e1c t\u1edd khai thu\u1ebf \u0111\u00e3 l\u1eadp t\u1eeb phi\u00ean b\u1ea3n SME &#8211; R31 tr\u1edf v\u1ec1 tr\u01b0\u1edbc, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/cap-nhat-cqt-noi-nop-cho-to-khai-thue\/\" target=\"_blank\" rel=\"noopener\">c\u1eadp nh\u1eadt CQT n\u01a1i n\u1ed9p cho t\u1edd khai<\/a> tr\u01b0\u1edbc khi xu\u1ea5t kh\u1ea9u XML.<\/li>\n<li>V\u1edbi c\u00e1c t\u1edd khai l\u1eadp t\u1eeb SME &#8211; R32 tr\u1edf \u0111i, khi xu\u1ea5t kh\u1ea9u XML, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/thiet_lap_thong_tin_co_quan_thue_va_dai_ly_thue\/\" target=\"_blank\" rel=\"noopener\">th\u00f4ng tin C\u01a1 quan thu\u1ebf m\u1edbi nh\u1ea5t theo thi\u1ebft l\u1eadp<\/a>.<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>3.2 T\u1eeb phi\u00ean b\u1ea3n SME 2023 - R31 tr\u1edf v\u1ec1 tr\u01b0\u1edbc<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nKhi th\u1ef1c hi\u1ec7n xu\u1ea5t XML t\u1edd khai \u0111\u1ec3 n\u1ed9p ho\u1eb7c nh\u1eadp kh\u1ea9u HTKK s\u1ebd l\u00e0 th\u00f4ng tin C\u01a1 quan thu\u1ebf c\u0169.<br \/>\n<b>\u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 ch\u1ecdn 1 trong 2 c\u00e1ch sau \u0111\u1ec3 l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai cho c\u01a1 quan thu\u1ebf:<\/b><\/p>\n<ul>\n<li><b>C\u00e1ch 1:<\/b> K\u00ea khai, n\u1ed9p t\u1edd khai thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean HTKK b\u1ea3n m\u1edbi nh\u1ea5t.<\/li>\n<li><b>C\u00e1ch 2:<\/b> Nh\u1eadp kh\u1ea9u XML t\u1edd khai t\u1eeb ph\u1ea7n m\u1ec1m v\u00e0o HTKK b\u1ea3n m\u1edbi nh\u1ea5t.\n<ul style=\"list-style-type: disc;\">\n<li>C\u00e0i \u0111\u1eb7t HTKK b\u1ea3n m\u1edbi nh\u1ea5t, th\u1ef1c hi\u1ec7n thi\u1ebft l\u1eadp CQT qu\u1ea3n l\u00fd m\u1edbi nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>Nh\u1eadp kh\u1ea9u XML t\u1edd khai t\u1eeb ph\u1ea7n m\u1ec1m v\u00e0o HTKK.<\/li>\n<li>Th\u1ef1c hi\u1ec7n k\u1ebft xu\u1ea5t XML t\u1eeb HTKK \u0111\u1ec3 n\u1ed9p t\u1edd khai.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-39631","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/39631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=39631"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/39631\/revisions"}],"predecessor-version":[{"id":55873,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/39631\/revisions\/55873"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=39631"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=39631"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=39631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}