{"id":6065,"date":"2026-03-09T00:20:57","date_gmt":"2026-03-09T07:20:57","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6065"},"modified":"2026-03-09T00:21:23","modified_gmt":"2026-03-09T07:21:23","slug":"luat-quan-ly-thue-2019","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/zh\/luat-quan-ly-thue-2019\/","title":{"rendered":"2019 \u5e74\u7a0e\u52a1\u7ba1\u7406\u6cd5\u53ca\u89e3\u6563\u65f6\u7684\u7a0e\u52a1\u5904\u7406\u3002"},"content":{"rendered":"<p><a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">2019\u5e74\u7a0e\u52a1\u7ba1\u7406\u6cd5<\/a> \u76f8\u5173\u6cd5\u89c4\u660e\u786e\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5728\u89e3\u6563\u6216\u7834\u4ea7\u7a0b\u5e8f\u4e2d\uff0c\u5fc5\u987b\u5728\u6ce8\u9500\u7a0e\u53f7\u524d\u5c65\u884c\u6240\u6709\u7eb3\u7a0e\u4e49\u52a1\u3002\u8fd9\u662f\u4e00\u9879\u65e8\u5728\u4fdd\u969c\u56fd\u5bb6\u8d22\u653f\u5229\u76ca\u5e76\u660e\u786e\u6cd5\u5b9a\u4ee3\u8868\u4eba\u57282026\u5e74\u4f01\u4e1a\u505c\u4e1a\u671f\u95f4\u8d23\u4efb\u7684\u6838\u5fc3\u539f\u5219\u3002\u7406\u89e3\u8fd9\u4e9b\u6cd5\u89c4\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u987a\u5229\u9000\u51fa\u5e02\u573a\uff0c\u8fd8\u80fd\u4fdd\u62a4\u7ba1\u7406\u8005\u7684\u58f0\u8a89\u548c\u4e2a\u4eba\u5229\u76ca\u514d\u53d7\u73b0\u4ee3\u7a0e\u52a1\u76d1\u7ba1\u4f53\u7cfb\u7684\u4fb5\u5bb3\u3002.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/luat-quan-ly-thue-2019\/#Nguyen_tac_Luat_Quan_ly_thue_2019_ve_uu_tien_thanh_toan\" >2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u5173\u4e8e\u4ed8\u6b3e\u4f18\u5148\u6743\u7684\u539f\u5219<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/luat-quan-ly-thue-2019\/#Trach_nhiem_ca_nhan_theo_Luat_Quan_ly_thue_2019_khi_giai_the\" >\u6839\u636e 2019 \u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\uff0c\u4e2a\u4eba\u5728\u516c\u53f8\u89e3\u6563\u65f6\u627f\u62c5\u7684\u8d23\u4efb\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/luat-quan-ly-thue-2019\/#Xu_ly_pha_san_dua_tren_quy_dinh_Luat_Quan_ly_thue_2019\" >\u7834\u4ea7\u7a0b\u5e8f\u4f9d\u636e2019\u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7684\u89c4\u5b9a\u8fdb\u884c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/luat-quan-ly-thue-2019\/#Quy_trinh_quyet_toan_theo_Luat_Quan_ly_thue_2019_nam_2026\" >\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u5236\u5b9a\u76842026\u5e74\u7a0e\u6536\u7ed3\u7b97\u6d41\u7a0b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/luat-quan-ly-thue-2019\/#He_qua_phap_ly_do_vi_pham_Luat_Quan_ly_thue_2019\" >\u8fdd\u53cd2019\u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7684\u6cd5\u5f8b\u540e\u679c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/luat-quan-ly-thue-2019\/#Giai_phap_thuc_thi_Luat_Quan_ly_thue_2019_hieu_qua\" >\u6709\u6548\u5b9e\u65bd2019\u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5\u7684\u89e3\u51b3\u65b9\u6848<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/luat-quan-ly-thue-2019\/#Ket_luan_ve_viec_ap_dung_Luat_Quan_ly_thue_2019_khi_cham_dut_hoat_dong\" >\u5173\u4e8e 2019 \u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5\u5728\u4f01\u4e1a\u505c\u6b62\u7ecf\u8425\u65f6\u7684\u9002\u7528\u6027\u7ed3\u8bba\u3002<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_Luat_Quan_ly_thue_2019_ve_uu_tien_thanh_toan\"><\/span>2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u5173\u4e8e\u4ed8\u6b3e\u4f18\u5148\u6743\u7684\u539f\u5219<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5c65\u884c\u5bf9\u56fd\u5bb6\u9884\u7b97\u7684\u8d22\u653f\u4e49\u52a1\u662f\u7ecf\u6d4e\u5b9e\u4f53\u5408\u6cd5\u9000\u51fa\u5e02\u573a\u7684\u5fc5\u8981\u6761\u4ef6\u3002\u5728\u7535\u5b50\u7a0e\u52a1\u7ba1\u7406\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u4f18\u5148\u539f\u5219\u662f\u2026\u2026 <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c38\/2019\/QH14\u53f7\u6cd5\u5f8b<\/a> \u8be5\u89c4\u5b9a\u6b63\u88ab\u4e25\u683c\u6267\u884c\uff0c\u4ee5\u9632\u6b62\u5229\u7528\u6cd5\u5f8b\u6f0f\u6d1e\u9003\u7a0e\u3002.<\/p>\n<p>\u4e3a\u786e\u4fdd\u516c\u5e73\uff0c\u6cd5\u5f8b\u5236\u5b9a\u4e86\u4e00\u5957\u660e\u786e\u7684\u4f18\u5148\u4e8b\u9879\u4f53\u7cfb\uff0c\u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\uff1a<\/p>\n<ul>\n<li>\u6839\u636e 2019 \u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\uff0c\u5f53\u4f01\u4e1a\u505c\u6b62\u8425\u4e1a\u65f6\uff0c\u56fd\u5bb6\u5f81\u7a0e\u7684\u6743\u5229\u59cb\u7ec8\u662f\u4f01\u4e1a\u503a\u52a1\u6e05\u5355\u4e2d\u7684\u9996\u8981\u8003\u8651\u56e0\u7d20\u3002.<\/li>\n<li>\u5982\u679c\u4f01\u4e1a\u4ecd\u6709\u672a\u507f\u8fd8\u7684\u672c\u91d1\u6216\u903e\u671f\u4ed8\u6b3e\u5229\u606f\uff0c\u6216\u8005\u7eb3\u7a0e\u7533\u62a5\u8868\u5b58\u5728\u9519\u8bef\uff0c\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u6709\u6743\u62d2\u7edd\u8bc1\u660e\u4f01\u4e1a\u5df2\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3002.<\/li>\n<li>\u7a0e\u52a1\u8bc6\u522b\u53f7\u4e0e\u4f01\u4e1a\u767b\u8bb0\u53f7\u5bc6\u5207\u76f8\u5173\uff0c\u8fd9\u610f\u5473\u7740\u672a\u80fd\u5c65\u884c 2019 \u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u89c4\u5b9a\u7684\u4e49\u52a1\u5c06\u5bfc\u81f4\u5728\u56fd\u5bb6\u7cfb\u7edf\u4e2d\u6c38\u4e45\u4e27\u5931\u5408\u6cd5\u5730\u4f4d\u3002.<\/li>\n<\/ul>\n<figure id=\"attachment_6067\" aria-describedby=\"caption-attachment-6067\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6067\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-Luat-Quan-ly-thue-2019-ve-uu-tien-thanh-toan.jpg\" alt=\"Nguye\u0302n ta\u0306\u0301c Lua\u0323\u0302t Qua\u0309n ly\u0301 thue\u0302\u0301 2019 ve\u0302\u0300 u\u031bu tie\u0302n thanh toa\u0301n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-Luat-Quan-ly-thue-2019-ve-uu-tien-thanh-toan.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-Luat-Quan-ly-thue-2019-ve-uu-tien-thanh-toan-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-Luat-Quan-ly-thue-2019-ve-uu-tien-thanh-toan-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-Luat-Quan-ly-thue-2019-ve-uu-tien-thanh-toan-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-Luat-Quan-ly-thue-2019-ve-uu-tien-thanh-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6067\" class=\"wp-caption-text\">2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u5173\u4e8e\u4ed8\u6b3e\u4f18\u5148\u6743\u7684\u539f\u5219<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_ca_nhan_theo_Luat_Quan_ly_thue_2019_khi_giai_the\"><\/span>\u6839\u636e 2019 \u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\uff0c\u4e2a\u4eba\u5728\u516c\u53f8\u89e3\u6563\u65f6\u627f\u62c5\u7684\u8d23\u4efb\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c67\u6761\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4e49\u52a1\u7684\u5c65\u884c\u5e76\u975e\u4ec5\u7531\u6cd5\u4eba\u627f\u62c5\uff0c\u4e5f\u4e0e\u5173\u952e\u7ba1\u7406\u4eba\u5458\u5bc6\u5207\u76f8\u5173\u3002\u8fd9\u4e00\u70b9\u81f3\u5173\u91cd\u8981\uff0c\u6cd5\u4eba\u7ec8\u6b62\u540e\uff0c\u6240\u6709\u8005\u9700\u8981\u7279\u522b\u6ce8\u610f\uff0c\u4ee5\u4fdd\u62a4\u81ea\u8eab\u7684\u6743\u76ca\u3002.<\/p>\n<p>\u7ecf\u7406\u9700\u8981\u5c65\u884c\u4ee5\u4e0b\u5177\u4f53\u804c\u8d23\uff1a<\/p>\n<ul>\n<li>\u79c1\u8425\u4f01\u4e1a\u7684\u6240\u6709\u8005\u3001\u8463\u4e8b\u4f1a\u6216\u7406\u4e8b\u4f1a\u5fc5\u987b\u627f\u8bfa\u4f7f\u7528\u8be5\u5b9e\u4f53\u7684\u6240\u6709\u5269\u4f59\u8d44\u4ea7\uff0c\u6309\u7167 2019 \u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7684\u89c4\u5b9a\uff0c\u5168\u989d\u6e05\u507f\u6240\u6709\u672a\u7f34\u7a0e\u6b3e\u3002.<\/li>\n<li>\u5728\u8d44\u4ea7\u4e0d\u8db3\u4ee5\u652f\u4ed8\u6b3e\u9879\u7684\u60c5\u51b5\u4e0b\uff0c2019 \u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u5141\u8bb8\u8003\u8651\u9ad8\u7ba1\u4eba\u5458\u7684\u8fde\u5e26\u8d23\u4efb\uff0c\u5982\u679c\u4ed6\u4eec\u6545\u610f\u9690\u7792\u8d44\u4ea7\u6216\u5b9e\u65bd\u8d22\u52a1\u6b3a\u8bc8\u3002.<\/li>\n<li>\u5728\u6b63\u5f0f\u5c06\u7eb3\u7a0e\u7533\u62a5\u8868\u63d0\u4ea4\u7ed9\u5546\u4e1a\u767b\u8bb0\u673a\u5173\u4e4b\u524d\uff0c\u6cd5\u5b9a\u4ee3\u8868\u4eba\u5bf9\u6700\u7ec8\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u51c6\u786e\u6027\u8d1f\u6709\u76f4\u63a5\u8d23\u4efb\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Xu_ly_pha_san_dua_tren_quy_dinh_Luat_Quan_ly_thue_2019\"><\/span>\u7834\u4ea7\u7a0b\u5e8f\u4f9d\u636e2019\u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7684\u89c4\u5b9a\u8fdb\u884c\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7531\u4e8e\u6d89\u53ca\u6cd5\u9662\u548c\u4e13\u4e1a\u8d44\u4ea7\u7ba1\u7406\u673a\u6784\uff0c\u7834\u4ea7\u4e2d\u7684\u7a0e\u52a1\u5904\u7406\u66f4\u4e3a\u590d\u6742\u3002\u7136\u800c\uff0c\u6240\u6709\u7a0b\u5e8f\u4ecd\u987b\u56f4\u7ed52019\u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u4e2d\u5173\u4e8e\u503a\u52a1\u8ffd\u8ba8\u7684\u6838\u5fc3\u6761\u6b3e\u4ee5\u53ca\u76f8\u5173\u6cd5\u89c4\u5c55\u5f00\u3002 <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/luat-pha-san-2014-va-nhung-cap-nhat-quan-trong\/\">\u7834\u4ea7\u6cd5<\/a>.<\/p>\n<p>\u4ee5\u4e0b\u662f\u4f01\u4e1a\u7834\u4ea7\u65f6\u8d44\u4ea7\u5206\u914d\u7684\u4f18\u5148\u987a\u5e8f\u8be6\u7ec6\u5217\u8868\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u7834\u4ea7\u7a0b\u5e8f\u4e2d\u7a0e\u6b3e\u503a\u52a1\u507f\u8fd8\u4f18\u5148\u987a\u5e8f\u8868<\/strong><\/caption>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u547d\u4ee4<\/th>\n<th style=\"text-align: center;\">\u4ed8\u6b3e\u7c7b\u522b<\/th>\n<th style=\"text-align: center;\">\u7533\u8bf7\u4f9d\u636e<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">\u7834\u4ea7\u6210\u672c<\/td>\n<td style=\"text-align: center;\">\u6cd5\u9662\u8d39\u7528\u3001\u63a5\u7ba1\u4eba\u8d39\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">\u62d6\u6b20\u5de5\u8d44\u548c\u798f\u5229<\/td>\n<td style=\"text-align: center;\">\u4fdd\u62a4\u5de5\u4eba\u6743\u5229<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u8ffd\u7f34\u7a0e\u6b3e<\/td>\n<td style=\"text-align: center;\">\u7a0e\u6b3e\u3001\u6ede\u7eb3\u91d1\u548c\u7f5a\u6b3e\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">\u65e0\u62c5\u4fdd\u503a\u52a1<\/td>\n<td style=\"text-align: center;\">\u5e94\u4ed8\u5408\u4f5c\u4f19\u4f34\u548c\u4f9b\u5e94\u5546\u7684\u6b3e\u9879<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6ce8\uff1a\u6309\u7167\u4e0a\u8ff0\u5206\u914d\u65b9\u5f0f\uff0c\u5982\u679c\u8d44\u4ea7\u8017\u5c3d\uff0c\u4f01\u4e1a\u53ef\u5728\u4e3b\u7ba1\u673a\u5173\u7684\u76d1\u7763\u4e0b\uff0c\u8003\u8651\u6309\u71672019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c85\u6761\u7684\u89c4\u5b9a\u7533\u8bf7\u7a0e\u6536\u503a\u52a1\u51cf\u514d\u6761\u4ef6\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_quyet_toan_theo_Luat_Quan_ly_thue_2019_nam_2026\"><\/span>\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u5236\u5b9a\u76842026\u5e74\u7a0e\u6536\u7ed3\u7b97\u6d41\u7a0b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u4e86\u8282\u7701\u65f6\u95f4\u5e76\u907f\u514d\u6cd5\u5f8b\u7ea0\u7eb7\uff0c\u4f01\u4e1a\u9700\u8981\u9075\u5faa\u4e00\u5957\u5faa\u5e8f\u6e10\u8fdb\u3001\u79d1\u5b66\u4e25\u8c28\u7684\u7a0e\u52a1\u5904\u7406\u6d41\u7a0b\u3002\u52302026\u5e74\uff0c\u5c06\u6280\u672f\u5e94\u7528\u4e8e2019\u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7684\u5b9e\u65bd\u5c06\u6210\u4e3a\u6240\u6709\u5b9e\u4f53\u7684\u5f3a\u5236\u6027\u6807\u51c6\u3002.<\/p>\n<p>\u4f01\u4e1a\u9700\u8981\u91c7\u53d6\u4ee5\u4e0b\u6b65\u9aa4\u4ee5\u786e\u4fdd\u826f\u597d\u7684\u8bb0\u5f55\uff1a<\/p>\n<ul>\n<li>\u5bf9\u95e8\u6237\u7f51\u7ad9\u4e0a\u7684\u7535\u5b50\u53d1\u7968\u6570\u636e\u8fdb\u884c\u5ba1\u67e5\uff0c\u4ee5\u786e\u4fdd\u6570\u5b57\u4e0e\u7eb3\u7a0e\u7533\u62a5\u8868\u76f8\u7b26\uff0c\u907f\u514d\u6839\u636e 2019 \u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5\u51fa\u73b0\u610f\u5916\u7684\u7a0e\u6536\u5f81\u6536\u3002.<\/li>\n<li>\u81ea\u89e3\u6563\u6587\u4ef6\u6216\u542f\u52a8\u7834\u4ea7\u7a0b\u5e8f\u7684\u51b3\u5b9a\u4e4b\u65e5\u8d77 45 \u5929\u5185\uff0c\u5411\u76f4\u63a5\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u7a0e\u52a1\u7ed3\u7b97\u6587\u4ef6\u3002.<\/li>\n<li>\u6839\u636e\u7a0e\u52a1\u5ba1\u8ba1\u7ed3\u679c\uff0c\u5c3d\u5feb\u7f34\u7eb3\u6240\u6709\u672a\u7f34\u7a0e\u6b3e\uff0c\u4ee5\u4fbf\u6536\u5230\u503a\u52a1\u6e05\u507f\u5b8c\u6210\u901a\u77e5\u3002.<\/li>\n<li>\u6536\u5230\u76f8\u5173\u7ba1\u7406\u673a\u6784\u7684\u7535\u5b50\u786e\u8ba4\u540e\uff0c\u5b8c\u6210\u7cfb\u7edf\u4e2d\u6ce8\u9500\u7a0e\u52a1\u8bc6\u522b\u53f7\u7684\u7a0b\u5e8f\u3002.<\/li>\n<\/ul>\n<figure id=\"attachment_6068\" aria-describedby=\"caption-attachment-6068\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6068\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-quyet-toan-theo-Luat-Quan-ly-thue-2019-nam-2026.jpg\" alt=\"Quy tri\u0300nh quye\u0302\u0301t toa\u0301n theo Lua\u0323\u0302t Qua\u0309n ly\u0301 thue\u0302\u0301 2019 na\u0306m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-quyet-toan-theo-Luat-Quan-ly-thue-2019-nam-2026.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-quyet-toan-theo-Luat-Quan-ly-thue-2019-nam-2026-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-quyet-toan-theo-Luat-Quan-ly-thue-2019-nam-2026-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-quyet-toan-theo-Luat-Quan-ly-thue-2019-nam-2026-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-quyet-toan-theo-Luat-Quan-ly-thue-2019-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6068\" class=\"wp-caption-text\">\u6839\u636e2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u5236\u5b9a\u76842026\u5e74\u7a0e\u6536\u7ed3\u7b97\u6d41\u7a0b<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"He_qua_phap_ly_do_vi_pham_Luat_Quan_ly_thue_2019\"><\/span>\u8fdd\u53cd2019\u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7684\u6cd5\u5f8b\u540e\u679c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u52302026\u5e74\u5b9e\u73b0\u5168\u56fd\u6570\u636e\u4e92\u8054\u4e92\u901a\u5c06\u5bf9\u84c4\u610f\u9003\u7a0e\u6784\u6210\u4e25\u91cd\u5a01\u80c1\u3002\u65e0\u89c62019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7684\u89c4\u5b9a\u5c06\u5bfc\u81f4\u4e2a\u4eba\u9762\u4e34\u957f\u671f\u7684\u6cd5\u5f8b\u969c\u788d\u3002.<\/p>\n<p>\u5982\u679c\u68c0\u6d4b\u5230\u8fdd\u89c4\u884c\u4e3a\uff0c\u81ea\u52a8\u76d1\u63a7\u7cfb\u7edf\u5c06\u89e6\u53d1\u4ee5\u4e0b\u63aa\u65bd\uff1a<\/p>\n<ul>\n<li>\u6839\u636e 2019 \u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7684\u4e25\u683c\u89c4\u5b9a\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u8981\u6c42\u5bf9\u6b20\u7a0e\u4f01\u4e1a\u7684\u6cd5\u5b9a\u4ee3\u8868\u4eba\u5b9e\u65bd\u4e34\u65f6\u65c5\u884c\u7981\u4ee4\u3002.<\/li>\n<li>\u6709\u5173\u7ecf\u7406\u4e2a\u4eba\u7a0e\u52a1\u503a\u52a1\u7684\u4fe1\u606f\u5c06\u88ab\u516c\u5f00\u5e76\u8bb0\u5f55\u5728\u56fd\u5bb6\u4fe1\u7528\u8bb0\u5f55\u4e2d\uff0c\u8fd9\u5c06\u963b\u788d\u65b0\u6cd5\u4eba\u5b9e\u4f53\u7684\u6210\u7acb\u3002.<\/li>\n<li>\u65e8\u5728\u9003\u907f 2019 \u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5\u7684\u6b3a\u8bc8\u6d3b\u52a8\uff0c\u5982\u679c\u8fdd\u6cd5\u91d1\u989d\u8fbe\u5230\u5211\u4e8b\u8d77\u8bc9\u7684\u95e8\u69db\uff0c\u53ef\u4ee5\u79fb\u4ea4\u8c03\u67e5\u673a\u6784\u5904\u7406\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_thuc_thi_Luat_Quan_ly_thue_2019_hieu_qua\"><\/span>\u6709\u6548\u5b9e\u65bd2019\u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5\u7684\u89e3\u51b3\u65b9\u6848<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u53ca\u65e9\u4e3b\u52a8\u5904\u7406\u7a0e\u52a1\u503a\u52a1\u662f\u4fdd\u62a4\u4e2a\u4eba\u58f0\u8a89\u5e76\u786e\u4fdd\u987a\u5229\u9000\u51fa\u5e02\u573a\u7684\u6700\u4f73\u9014\u5f84\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u5e2e\u52a9\u4f01\u4e1a\u4f18\u5316\u6b64\u6d41\u7a0b\u7684\u5b9e\u7528\u5efa\u8bae\uff1a<\/p>\n<ul>\n<li>\u5b9a\u671f\u5728\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u4e0a\u6838\u5bf9\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4ee5\u4fbf\u6839\u636e 2019 \u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u53ca\u65f6\u5904\u7406\u4efb\u4f55\u610f\u5916\u7684\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u3002.<\/li>\n<li>\u5728\u7a0e\u52a1\u5ba1\u8ba1\u4e4b\u524d\u8058\u8bf7\u72ec\u7acb\u987e\u95ee\u5ba1\u67e5\u60a8\u7684\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u5408\u6cd5\u652f\u51fa\u4e0d\u88ab\u8ba4\u53ef\u7684\u98ce\u9669\u3002.<\/li>\n<li>\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u4f1a\u8ba1\u8bb0\u5f55\u5fc5\u987b\u81f3\u5c11\u4fdd\u7559 10 \u5e74\uff0c\u4ee5\u4fbf\u5728\u5fc5\u8981\u65f6\u65b9\u4fbf\u6709\u5173\u90e8\u95e8\u8fdb\u884c\u4e8b\u540e\u5ba1\u8ba1\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_viec_ap_dung_Luat_Quan_ly_thue_2019_khi_cham_dut_hoat_dong\"><\/span>\u5173\u4e8e 2019 \u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5\u5728\u4f01\u4e1a\u505c\u6b62\u7ecf\u8425\u65f6\u7684\u9002\u7528\u6027\u7ed3\u8bba\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4f01\u4e1a\u89e3\u6563\u6216\u7834\u4ea7\u65f6\uff0c\u4e25\u683c\u9075\u5b882019\u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7684\u89c4\u5b9a\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u4fdd\u969c\u4f01\u4e1a\u4e3b\u8d22\u52a1\u5b89\u5168\u7684\u5173\u952e\u3002\u57282026\u5e74\u7684\u6570\u5b57\u5316\u65f6\u4ee3\uff0c\u6240\u6709\u7a0e\u52a1\u6570\u636e\u90fd\u5c06\u88ab\u8ffd\u8e2a\uff0c\u56e0\u6b64\uff0c\u5728\u5904\u7406\u7a0e\u52a1\u4e49\u52a1\u65f6\u4fdd\u6301\u900f\u660e\u548c\u79ef\u6781\u4e3b\u52a8\u662f\u6700\u4f73\u7b56\u7565\u3002\u6295\u5165\u65f6\u95f4\u548c\u8d44\u6e90\u5408\u6cd5\u5730\u5b8c\u6210\u7a0e\u52a1\u624b\u7eed\uff0c\u6709\u52a9\u4e8e\u7ba1\u7406\u8005\u7ef4\u62a4\u81ea\u8eab\u58f0\u8a89\uff0c\u4e3a\u672a\u6765\u7684\u5546\u4e1a\u6d3b\u52a8\u5960\u5b9a\u57fa\u7840\u3002.<\/p>\n<p><strong>Man \u2013 Master Accountant Network \u7684\u8054\u7cfb\u4fe1\u606f<\/strong><\/p>\n<ul>\n<li><strong>\u5730\u5740\uff1a<\/strong>\u00a0\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/li>\n<li><strong>\u624b\u673a\/Zalo\uff1a<\/strong>\u00a00903 963 163 \u2013 0903 428 622<\/li>\n<li><strong>\u7535\u5b50\u90ae\u4ef6\uff1a<\/strong>\u00a0man@man.net.vn<\/li>\n<\/ul>\n<p>\u5185\u5bb9\u7531\u4ee5\u4e0b\u4eba\u5458\u5ba1\u6838\uff1a\u00a0<a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><strong>\u9ece\u9ec4\u5ba3\u5148\u751f<\/strong><\/a>\u00a0\u2013 Man \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c,\u00a0<strong>\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5ba1\u8ba1\u5e08<\/strong>\u00a0\u62e5\u6709\u8d85\u8fc730\u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u2026\u2026.<\/p>\n<p>\u6765\u6e90\uff1a2019 \u5e74 6 \u6708 13 \u65e5\u56fd\u6c11\u8bae\u4f1a\u901a\u8fc7\u7684\u7b2c 38\/2019\/QH14 \u53f7\u7a0e\u6536\u7ba1\u7406\u6cd5\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 quy \u0111\u1ecbnh r\u00f5 khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n th\u00ec c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i nh\u1eb1m \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 x\u00e1c \u0111\u1ecbnh tr\u00e1ch 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