{"id":14957,"date":"2015-10-16T13:51:20","date_gmt":"2015-10-16T13:51:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14957"},"modified":"2015-10-19T23:53:22","modified_gmt":"2015-10-19T23:53:22","slug":"nam-2015-ca-nhan-cho-thue-phai-dang-ky-mst-va-thong-bao-tai-khoan-ngan-hang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14957","title":{"rendered":"N\u0103m 2015: C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd MST v\u00e0 th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng"},"content":{"rendered":"

\"N\u0103m<\/h2>\n

C\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0, c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, b\u00ean thu\u00ea c\u00f3 th\u1ec3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, ho\u1eb7c thanh to\u00e1n qua ng\u00e2n h\u00e0ng cho ch\u1ee7 nh\u00e0, th\u00ec ch\u1ee7 nh\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n thanh to\u00e1n cho c\u01a1 quan thu\u1ebf. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n\u00a0\u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

\u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; 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 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP<\/a> ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>\u0110i\u1ec1u 9. Thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng ch\u01b0a th\u00f4ng b\u00e1o th\u00f4ng tin v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 m\u1edf t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o b\u1ed5 sung<\/em> t\u1ea1i<\/em> T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu <\/em>s\u1ed1 <\/em>08-MST <\/em>ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y<\/em>, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013.<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh, khi c\u00f3 thay \u0111\u1ed5i, b\u1ed5 sung s\u1ed1 t\u00e0i kho\u1ea3n t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan Thu\u1ebf<\/em> tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh s\u1ef1 thay \u0111\u1ed5i t\u1ea1i<\/em>T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu s\u1ed1 08-MST <\/em>ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (thay th\u1ebf T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ng\u00e0y 22\/5\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf<\/em>).\u201d<\/em><\/span><\/p>\n

Kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 166\/2013\/TT-BTC<\/a> ng\u00e0y 15\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf; quy \u0111inh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh l\u00e0 khai thi\u1ebfu thu\u1ebf, tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201cc) Kh\u00f4ng cung c\u1ea5p; cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng n\u1ee3 b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u0103m 2015 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu s\u1ed1 03-\u0110K-TCT \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o b\u1ed5 sung Th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 \u0111\u00e3 m\u1edf t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd theo m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> n\u00eau tr\u00ean.<\/span><\/p>\n

C\u00e1c b\u1ea1n c\u0169ng \u0111\u1eebng nh\u1ea7m l\u1eabn v\u1edbi vi\u1ec7c doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a t\u01b0 nh\u00e2n nh\u00e9. V\u00ec theo quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u 6, kho\u1ea3n 2 \u0111i\u1ec3m 2.4 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp b\u1ea3ng k\u00ea v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, c\u1ee5 th\u1ec3 :<\/span><\/p>\n

“B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c. Doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau tr\u00ean kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t”<\/em><\/span><\/p><\/blockquote>\n

Nh\u01b0 v\u1eady, vi\u1ec7c ph\u1ea3i th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 \u0111\u0103ng k\u00fd MST l\u00e0 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft tr\u00ean trang c\u1ee7a B\u1ed9 t\u00e0i ch\u1ec9nh v\u1ec1 vi\u1ec7c: C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd MST v\u00e0 th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/span><\/p>\n

\"dang<\/a><\/span><\/p>\n

 <\/p>\n

\u0110\u1ec3 l\u00e0m r\u00f5 cho vi\u1ec7c C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd MST v\u00e0 th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng,<\/span>\u00a0M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi: H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n do doanh nghi\u1ec7p k\u00ea khai<\/a><\/span><\/p>\n

H\u1ed3 s\u01a1 chi tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><\/span><\/p>\n

\u0110i\u1ec1u ch\u1ec9nh b\u1ed5 sung t\u1edd khai thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m c\u00f3 sai s\u00f3t<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0, c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, b\u00ean thu\u00ea c\u00f3 th\u1ec3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, ho\u1eb7c thanh to\u00e1n qua ng\u00e2n h\u00e0ng cho ch\u1ee7 nh\u00e0, th\u00ec ch\u1ee7 nh\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n thanh to\u00e1n cho c\u01a1 quan thu\u1ebf.<\/p>\n","protected":false},"author":7,"featured_media":15360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1870],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14957"}],"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=14957"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14957\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15360"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14957"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}