{"id":13197,"date":"2015-09-12T04:39:52","date_gmt":"2015-09-12T04:39:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13197"},"modified":"2015-09-12T09:29:02","modified_gmt":"2015-09-12T09:29:02","slug":"cac-truong-hop-va-thu-tuc-xoa-no-tien-thue-xoa-no-tien-phat-nop-cham","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13197","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 th\u1ee7 t\u1ee5c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-13198\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-tr\u01b0\u1eddng-h\u1ee3p-v\u00e0-th\u1ee7-t\u1ee5c-x\u00f3a-n\u1ee3-ti\u1ec1n-thu\u1ebf-x\u00f3a-n\u1ee3-ti\u1ec1n-ph\u1ea1t-n\u1ed9p-ch\u1eadm-300x200.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 th\u1ee7 t\u1ee5c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm\" width=\"264\" height=\"176\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-tr\u01b0\u1eddng-h\u1ee3p-v\u00e0-th\u1ee7-t\u1ee5c-x\u00f3a-n\u1ee3-ti\u1ec1n-thu\u1ebf-x\u00f3a-n\u1ee3-ti\u1ec1n-ph\u1ea1t-n\u1ed9p-ch\u1eadm-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-tr\u01b0\u1eddng-h\u1ee3p-v\u00e0-th\u1ee7-t\u1ee5c-x\u00f3a-n\u1ee3-ti\u1ec1n-thu\u1ebf-x\u00f3a-n\u1ee3-ti\u1ec1n-ph\u1ea1t-n\u1ed9p-ch\u1eadm.jpg 900w\" sizes=\"(max-width: 264px) 100vw, 264px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n, doanh nghi\u1ec7p n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t n\u1ebfu nh\u01b0 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec s\u1ebd \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p. <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\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, \u0111i\u1ec1u ki\u1ec7n x\u00f3a n\u1ee3 v\u00e0 h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf \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 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 48 <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>quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. Doanh nghi\u1ec7p b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00e1 s\u1ea3n m\u00e0 kh\u00f4ng c\u00f2n ti\u1ec1n, t\u00e0i s\u1ea3n \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt coi l\u00e0 \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 m\u00e0 kh\u00f4ng c\u00f2n t\u00e0i s\u1ea3n \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c. C\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf \u0111\u00e3 qu\u00e1 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 quan thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng t\u1ea5t c\u1ea3 c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf<\/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;\"><em>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t th\u00ec \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c x\u00f3a kho\u1ea3n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t ph\u00e1t sinh t\u1eeb kho\u1ea3n n\u1ee3 \u0111\u00f3.<\/em><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. C\u00e1c lo\u1ea1i ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00f3a<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 1 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1792013tt-btc-huong-dan-ve-viec-xoa-no-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 179\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c lo\u1ea1i ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00f3a bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t s\u1ecbnh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007 c\u00f2n n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed5i, bao g\u1ed3m c\u1ea3 kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t s\u1ecbnh ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00f3a bao g\u1ed3m: Thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf doanh thu, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf nh\u00e0 \u0111\u1ea5t, thu\u1ebf l\u1ee3i t\u1ee9c, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c x\u00f3a bao g\u1ed3m: Ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007 th\u00ec \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh tr\u00ean kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c x\u00f3a.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n 4 \u0110i\u1ec1u 48 <strong>Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3.1. H\u1ed3 s\u01a1 x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo <a href=\"https:\/\/centax.dsoftware.vn\/mau-01xoano-de-nghi-xoa-no-tien-thue\/\" target=\"_blank\">m\u1eabu s\u1ed1 01\/XOANO<\/a> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt coi l\u00e0 \u0111\u00e3 ch\u1ebft:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u1ea5y ch\u1ee9ng t\u1eed, ho\u1eb7c Gi\u1ea5y b\u00e1o t\u1eed, ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a t\u00f2a \u00e1n tuy\u00ean b\u1ed1 m\u1ed9t ng\u01b0\u1eddi l\u00e0 \u0111\u00e3 ch\u1ebft ho\u1eb7c c\u00e1c gi\u1ea5y t\u1edd thay cho Gi\u1ea5y b\u00e1o t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u1ed9 t\u1ecbch (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c);<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u01b0 tr\u00fa cu\u1ed1i c\u00f9ng c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi ch\u1ebft kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt coi l\u00e0 m\u1ea5t t\u00edch:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 m\u1ea5t t\u00edch c\u1ee7a T\u00f2a \u00e1n (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c);<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ng\u01b0\u1eddi b\u1ecb tuy\u00ean b\u1ed1 m\u1ea5t t\u00edch c\u01b0 tr\u00fa v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi m\u1ea5t t\u00edch kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m y\u00eau c\u1ea7u th\u00e2n nh\u00e2n c\u1ee7a ng\u01b0\u1eddi m\u1ea5t t\u00edch cung c\u1ea5p c\u00e1c gi\u1ea5y t\u1edd tr\u00ean.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt coi l\u00e0 m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n tuy\u00ean b\u1ed1 m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c);<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi gi\u00e1m h\u1ed9 v\u1ec1 vi\u1ec7c c\u00e1 nh\u00e2n m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n, \u0111\u1ed3ng th\u1eddi c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u00e1 nh\u00e2n m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 c\u01b0 tr\u00fa v\u1ec1 vi\u1ec7c c\u00e1 nh\u00e2n m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3.2. H\u1ed3 s\u01a1 x\u00f3a ti\u1ec1n n\u1ee3 thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo <a href=\"https:\/\/centax.dsoftware.vn\/mau-01xoano-de-nghi-xoa-no-tien-thue\/\" target=\"_blank\">m\u1eabu s\u1ed1 01\/XOANO <\/a>ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft \u0111\u1ecbnh m\u1edf th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n k\u00e8m theo ph\u01b0\u01a1ng \u00e1n ph\u00e2n chia t\u00e0i s\u1ea3n (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c);<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n doanh nghi\u1ec7p c\u1ee7a T\u00f2a \u00e1n (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3.3. H\u1ed3 s\u01a1 x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 qu\u00e1 10 (m\u01b0\u1eddi) n\u0103m<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n n\u1ee3 ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2007<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 (b\u1ea3n sao c\u00f3 \u0111\u00f3ng d\u1ea5u) c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u0111\u00e3 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2004\/N\u0110-CP ng\u00e0y 25\/02\/2004 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng t\u1ea5t c\u1ea3 c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n n\u1ee3 ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/7\/2007<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 (b\u1ea3n sao c\u00f3 \u0111\u00f3ng d\u1ea5u) c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u0111\u00e3 \u00e1p d\u1ee5ng t\u1ea5t c\u1ea3 c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>4. Th\u1ea9m quy\u1ec1n x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 48 <strong>Th\u00f4ng t\u01b0 156\/2013\/TT-BTC <\/strong>quy \u0111\u1ecbnh v\u1ec1 th\u1ea9m quy\u1ec1n x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1eeb 10 (m\u01b0\u1eddi) t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1eeb 5 (n\u0103m) t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 10 (m\u01b0\u1eddi) t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t d\u01b0\u1edbi 5 (n\u0103m) t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u1ed9i \u0111\u1ecba; h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 v\u1eeba c\u00f3 kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u1ed9i \u0111\u1ecba v\u1eeba c\u00f3 kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ch\u1ec9 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0Ch\u00fa \u00fd:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Th\u1ea9m quy\u1ec1n x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1ea1i v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n 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\/cach-tinh-ngay-cham-nop-thue-cham-nop-to-khai-thue\/\">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\/cach-tinh-tien-phat-cham-nop-thue-nhanh-nhat-nam-2015\/\">C\u00e1ch t\u00ednh ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf nhanh nh\u1ea5t n\u0103m 2015<\/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\/\">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\/hach-toan-doi-voi-nhung-khoan-truy-thu-thue-va-phat-thue\/\">H\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n truy thu 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\/huong-dan-cach-lap-giay-nop-tien-dien-tu\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp gi\u1ea5y n\u1ed9p ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin tr\u00ecnh b\u00e0y C\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 th\u1ee7 t\u1ee5c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":13242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1646,1647],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13197"}],"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=13197"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13197\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13242"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13197"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}