{"id":12680,"date":"2015-09-08T02:35:55","date_gmt":"2015-09-08T02:35:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12680"},"modified":"2015-09-24T08:33:17","modified_gmt":"2015-09-24T08:33:17","slug":"khong-phat-sinh-thue-tncn-co-phai-nop-to-khai-thang-quy-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12680","title":{"rendered":"Kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNCN c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai th\u00e1ng, qu\u00fd kh\u00f4ng?"},"content":{"rendered":"

\"Kh\u00f4ng<\/h2>\n

Kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNCN c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd kh\u00f4ng? C\u00f3 ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m kh\u00f4ng? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc tr\u00ean c\u00f9ng b\u1ea1n \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

1. Kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNCN c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf kh\u00f4ng?<\/strong><\/span><\/h2>\n

T\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 sau:<\/span><\/p>\n

\u201c 1. Khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/span><\/p>\n

a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/em><\/span><\/p>\n

a.1) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ho\u1eb7c qu\u00fd, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec kh\u00f4ng ph\u1ea3i khai thu\u1ebf<\/strong><\/em><\/span><\/p>\n

a.2) Vi\u1ec7c khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t l\u1ea7n k\u1ec3 t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng cho c\u1ea3 n\u0103m. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/span><\/p>\n

– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb trong th\u00e1ng c\u1ee7a \u00edt nh\u1ea5t m\u1ed9t lo\u1ea1i t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean khai thu\u1ebf theo th\u00e1ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/em><\/span><\/p>\n

– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng thu\u1ed9c di\u1ec7n khai thu\u1ebf theo th\u00e1ng theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd.<\/em><\/span><\/p>\n

….\u201d<\/em><\/span><\/p>\n

K\u1ebft lu\u1eadn:<\/strong><\/span><\/p>\n

1. Kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai h\u00e0ng th\u00e1ng ho\u1eb7c qu\u00fd<\/span><\/p>\n

2. N\u1ebfu doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo qu\u00fd th\u00ec k\u00ea khai thu\u1ebf TNCN theo qu\u00fd<\/span><\/p>\n

3. N\u1ebfu doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng th\u00ec<\/span><\/p>\n