{"id":12705,"date":"2015-09-08T03:59:16","date_gmt":"2015-09-08T03:59:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12705"},"modified":"2015-09-08T08:04:15","modified_gmt":"2015-09-08T08:04:15","slug":"cac-hanh-vi-tron-thue-cua-doanh-nghiep-va-muc-phat-hanh-vi-tron-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12705","title":{"rendered":"C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 m\u1ee9c ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"  wp-image-12706 alignright\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-h\u00e0nh-vi-tr\u1ed1n-thu\u1ebf-c\u1ee7a-doanh-nghi\u1ec7p-v\u00e0-m\u1ee9c-ph\u1ea1t-h\u00e0nh-vi-tr\u1ed1n-thu\u1ebf-300x200.jpg\" alt=\"C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 m\u1ee9c ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf\" width=\"275\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-h\u00e0nh-vi-tr\u1ed1n-thu\u1ebf-c\u1ee7a-doanh-nghi\u1ec7p-v\u00e0-m\u1ee9c-ph\u1ea1t-h\u00e0nh-vi-tr\u1ed1n-thu\u1ebf-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-h\u00e0nh-vi-tr\u1ed1n-thu\u1ebf-c\u1ee7a-doanh-nghi\u1ec7p-v\u00e0-m\u1ee9c-ph\u1ea1t-h\u00e0nh-vi-tr\u1ed1n-thu\u1ebf.jpg 440w\" sizes=\"(max-width: 275px) 100vw, 275px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u1ed1n thu\u1ebf l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ph\u01b0\u01a1ng th\u1ee9c m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng cho ph\u00e9p \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. V\u1eady c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u1ee5 th\u1ec3\u00a0c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 g\u00ec? M\u1ee9c ph\u1ea1t l\u00e0 bao nhi\u00eau? <strong><a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n C<strong>\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 m\u1ee9c ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/strong> \u1edf b\u00e0i vi\u1ebft n\u00e0y<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 13 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1662013tt-btc-quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 h\u1ee7y v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ho\u1eb7c gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp h\u00f3a \u0111\u01a1n sai v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra l\u00e0m c\u0103n c\u1ee9 k\u00ea khai n\u1ed9p thu\u1ebf th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng ghi ch\u00e9p trong s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p; kh\u00f4ng k\u00ea khai, kh\u00f4ng trung th\u1ef1c l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ebfn thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ghi gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n v\u00e0 b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1eed d\u1ee5ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf (bao g\u1ed3m c\u1ea3 kh\u00f4ng ch\u1ecbu thu\u1ebf) kh\u00f4ng \u0111\u00fang v\u1edbi m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng khai b\u00e1o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1eeda ch\u1eefa, t\u1ea9y x\u00f3a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed1 k\u1ebf to\u00e1n l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee7y b\u1ecf ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u00e0i li\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n; khai sai c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ph\u00e1t sinh s\u1ed1 thu\u1ebf tr\u1ed1n, s\u1ed1 thu\u1ebf gian l\u1eadn<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang trong th\u1eddi gian xin t\u1ea1m ng\u1eebng kinh doanh nh\u01b0ng th\u1ef1c t\u1ebf v\u1eabn kinh doanh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n tr\u00ean \u0111\u01b0\u1eddng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. M\u1ee9c ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf theo c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo s\u1ed1 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn theo \u0110i\u1ec1u 13 <strong>Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/strong> nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n 1 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n, s\u1ed1 thu\u1ebf gian l\u1eadn \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 tr\u1edf l\u00ean.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n 1,5 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c hanh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u01a1p vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u, c\u00f3 t\u00ednh ti\u1ebft n\u1eb7ng ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 hai, c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n 2 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba v\u00e0 c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n 2,5 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 m\u1ed9t t\u00ednh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba m\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n 3 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng tr\u1edf l\u00ean ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m t\u1eeb l\u1ea7n th\u1ee9 t\u01b0 tr\u1edf \u0111i<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong>Ch\u00fa \u00fd:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf ngo\u00e0i b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh tr\u00ean c\u00f2n b\u1ecb bu\u1ed9c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 l\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, gian l\u1eadn v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh tr\u00ean b\u1ecb ph\u00e1t hi\u1ec7n trong th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ho\u1eb7c b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n, kh\u00f4ng l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf mi\u1ec5n, gi\u1ea3m v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, \u0111\u00e3 t\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. M\u1eddi b\u1ea1n xem chi ti\u1ebft h\u01a1n t\u1ea1i \u0111\u00e2y: <strong><a href=\"https:\/\/centax.dsoftware.vn\/muc-phat-nop-cham-to-khai-thue-gtgt-tncn-tndn-mon-bai\/\" target=\"_blank\">M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN, TNDN, M\u00f4n b\u00e0i<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng khai sai, gian l\u1eadn thu\u1ebf d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, gian l\u1eadn thu\u1ebf, tr\u1ed1n thu\u1ebf th\u00ec ngo\u00e0i vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf c\u00f2n b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 khai thi\u1ebfu thu\u1ebf ho\u1eb7c tr\u00f4n thu\u1ebf theo quy \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-doi-voi-nhung-khoan-truy-thu-thue-va-phat-thue\/\" target=\"_blank\">H\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n truy thu thu thu\u1ebf v\u00e0 ph\u1ea1t thu\u1ebf<\/a><\/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\/\" target=\"_blank\">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-tinh-ngay-cham-nop-thue-cham-nop-to-khai-thue\/\" target=\"_blank\">C\u00e1ch t\u00ednh ng\u00e0y ch\u1eadm n\u1ed9p thu\u1ebf, ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thoi-han-nop-cac-loai-bao-cao-thue-nam-2015-moi-nhat\/\" target=\"_blank\">Th\u1eddi h\u1ea1n n\u1ed9p c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf n\u0103m 2015 m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/khong-phat-sinh-thue-tncn-co-phai-nop-to-khai-thang-quy-khong\/\" target=\"_blank\">Kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNCN c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai th\u00e1ng, qu\u00fd kh\u00f4ng?<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin chia s\u1ebb n\u1ed9i dung v\u1ec1 C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 m\u1ee9c ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/p>\n","protected":false},"author":7,"featured_media":12724,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1583],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12705"}],"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=12705"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12705\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12724"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12705"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}