{"id":12429,"date":"2015-09-05T07:06:13","date_gmt":"2015-09-05T07:06:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12429"},"modified":"2015-09-07T02:53:42","modified_gmt":"2015-09-07T02:53:42","slug":"co-duoc-bu-tru-tien-thue-nop-thua-cua-cac-loai-thue-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12429","title":{"rendered":"C\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng?"},"content":{"rendered":"<h2 class=\"lead-images-name-news\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-12443\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00f3-\u0111\u01b0\u1ee3c-b\u00f9-tr\u1eeb-ti\u1ec1n-thu\u1ebf-n\u1ed9p-th\u1eeba-c\u1ee7a-c\u00e1c-lo\u1ea1i-thu\u1ebf-kh\u00f4ng.jpg\" alt=\"C\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng?\" width=\"223\" height=\"239\" \/><\/h2>\n<div class=\"lead-images-name-news\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong kinh doanh c\u00f3 nh\u1eefng th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p n\u1ed9p th\u1eeba thu\u1ebf, hay c\u00f2n thi\u1ebfu thu\u1ebf. Khi n\u1ed9p thi\u1ebfu thu\u1ebf, doanh nghi\u1ec7p \u01b0u ti\u00ean n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu, v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ( n\u1ebfu c\u00f3 ). Nh\u01b0ng n\u1ed9p th\u1eeba thu\u1ebf th\u00ec sao? Nh\u1eefng kho\u1ea3n thu\u1ebf n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb cho nhau kh\u00f4ng, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o.\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> s\u1ebd chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/div>\n<div class=\"detail-content\">\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 33, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n gi\u1ea3i quy\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo th\u1ee9 t\u1ef1 quy \u0111\u1ecbnh sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) B\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 ho\u1eb7c c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00f9ng lo\u1ea1i thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y).<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) B\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf (ti\u1ec3u m\u1ee5c) quy \u0111\u1ecbnh c\u1ee7a m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 06 (s\u00e1u) th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba m\u00e0 kh\u00f4ng ph\u00e1t sinh kho\u1ea3n ph\u1ea3i n\u1ed9p ti\u1ebfp theo th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y sau khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y m\u00e0 v\u1eabn c\u00f2n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng VII Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi doanh nghi\u1ec7p n\u1ed9p th\u1eeba ti\u1ec1n thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 ho\u1eb7c c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00f9ng lo\u1ea1i thu\u1ebf. Do \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p v\u1edbi s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c nhau.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo c\u1ee7a\u00a0c\u00f9ng s\u1eafc thu\u1ebf ( v\u00ed d\u1ee5 : N\u1ed9p th\u1eeba thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u1ea7n n\u1ed9p thu\u1ebf GTGT ti\u1ebfp theo)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p sau khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb theo 2 \u0111i\u1ec3m h\u01b0\u1edbng d\u1eabn tr\u00ean m\u00e0 v\u1eabn c\u00f2n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 06 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba m\u00e0 kh\u00f4ng ph\u00e1t sinh kho\u1ea3n ph\u1ea3i n\u1ed9p ti\u1ebfp theo th\u00ec th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Do c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi nhau, b\u00f9 tr\u1eeb gi\u1eefa s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p&#8230;n\u00ean khi l\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 th\u1ec3 v\u1eeba d\u01b0 n\u1ee3\u00a0TK 133 v\u00e0 d\u01b0 c\u00f3 ho\u1eb7c d\u01b0 n\u1ee3 TK 333. Ho\u1eb7c TK 333 c\u00f3 th\u1ec3 v\u1eeba d\u01b0 n\u1ee3, v\u1eeba d\u01b0 c\u00f3.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; N\u00ean m\u1edf TK chi ti\u1ebft c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u1ec3 ti\u1ec7n theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-khi-doanh-nghiep-tinh-va-nop-thua-thue\/\">X\u1eed l\u00fd khi doanh nghi\u1ec7p t\u00ednh v\u00e0 n\u1ed9p th\u1eeba thu\u1ebf<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-chi-phi-thue-tndn-tk-821\/\">C\u00e1ch h\u1ea1ch to\u00e1n Chi ph\u00ed thu\u1ebf TNDN \u2013 TK 821<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/doanh-nghiep-duoc-phep-lo-trong-bao-nhieu-nam\/\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1ed7 trong bao nhi\u00eau n\u0103m?<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-thue-tndn-tam-nop-va-sau-khi-quyet-toan\/\" target=\"_blank\">H\u1ea1ch to\u00e1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p v\u00e0 sau khi Quy\u1ebft to\u00e1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-chi-phi-thue-thu-nhap-doanh-nghiep-theo-thong-tu-2002014tt-btc\/\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng? K\u1ebf to\u00e1n Centax xin \u0111\u01b0\u01b0\u1ee3c gi\u1edbi thi\u1ec7u n\u1ed9i dung n\u00e0y trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":12553,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1540],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12429"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12429"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12429\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12553"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12429"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}