{"id":15848,"date":"2015-08-12T01:59:46","date_gmt":"2015-08-12T01:59:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15848"},"modified":"2015-10-17T02:00:01","modified_gmt":"2015-10-17T02:00:01","slug":"doanh-nghiep-co-duoc-uy-quyen-ky-ten-tren-to-khai-thue-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15848","title":{"rendered":"Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd t\u00ean tr\u00ean t\u1edd khai thu\u1ebf kh\u00f4ng?"},"content":{"rendered":"

\"Doanh<\/h2>\n

Khi gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p \u0111i v\u1eafng, gi\u00e1m \u0111\u1ed1c c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n kh\u00e1c k\u00fd c\u00e1c t\u00e0i li\u1ec7u giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng? K\u1ebf to\u00e1n Centax<\/a><\/strong> s\u1ebd c\u00f9ng b\u1ea1n gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 tr\u00ean \u1edf b\u00e0i vi\u1ebft sau<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2 quy \u0111\u1ecbnh vi\u1ec7c \u1ee7y quy\u1ec1n trong giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp k\u00fd ho\u1eb7c giao cho c\u1ea5p ph\u00f3 c\u1ee7a m\u00ecnh k\u00fd thay tr\u00ean c\u00e1c v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ph\u1ee5 tr\u00e1ch. Vi\u1ec7c giao k\u00fd thay ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 l\u01b0u t\u1ea1i doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

2. U\u1ef7 quy\u1ec1n trong giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf<\/em><\/span><\/p>\n

– Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 u\u1ef7 quy\u1ec1n cho c\u1ea5p d\u01b0\u1edbi k\u00fd th\u1eeba u\u1ef7 quy\u1ec1n c\u00e1c v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf.<\/em><\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y) \u0111\u01b0\u1ee3c thay m\u1eb7t m\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n u\u1ef7 quy\u1ec1n theo B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1.<\/em><\/span><\/p>\n

– V\u0103n b\u1ea3n u\u1ef7 quy\u1ec1n ph\u1ea3i quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi h\u1ea1n, ph\u1ea1m vi u\u1ef7 quy\u1ec1n. V\u0103n b\u1ea3n u\u1ef7 quy\u1ec1n ph\u1ea3i g\u1eedi c\u01a1 quan thu\u1ebf c\u00f9ng v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch l\u1ea7n \u0111\u1ea7u trong kho\u1ea3ng th\u1eddi gian u\u1ef7 quy\u1ec1n.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec:<\/span><\/strong><\/p>\n

– Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp k\u00fd ho\u1eb7c giao cho c\u1ea5p ph\u00f3 c\u1ee7a m\u00ecnh k\u00fd thay tr\u00ean c\u00e1c v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ph\u1ee5 tr\u00e1ch.<\/span><\/p>\n

– Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 u\u1ef7 quy\u1ec1n cho c\u1ea5p d\u01b0\u1edbi k\u00fd th\u1eeba u\u1ef7 quy\u1ec1n c\u00e1c v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u01b0\u1ee3c thay m\u1eb7t m\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n u\u1ef7 quy\u1ec1n.<\/span><\/p>\n

– V\u0103n b\u1ea3n u\u1ef7 quy\u1ec1n ph\u1ea3i quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi h\u1ea1n, ph\u1ea1m vi u\u1ef7 quy\u1ec1n.<\/span><\/p>\n

– V\u0103n b\u1ea3n u\u1ef7 quy\u1ec1n ph\u1ea3i g\u1eedi c\u01a1 quan thu\u1ebf c\u00f9ng v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch l\u1ea7n \u0111\u1ea7u trong kho\u1ea3ng th\u1eddi gian u\u1ef7 quy\u1ec1n.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan nh\u01b0 sau<\/span><\/p>\n

Nh\u1eefng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m c\u1ee7a c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp<\/a><\/span><\/p>\n

C\u00e1ch k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Khi gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p \u0111i v\u1eafng, gi\u00e1m \u0111\u1ed1c c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n kh\u00e1c k\u00fd c\u00e1c t\u00e0i li\u1ec7u giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng? K\u1ebf to\u00e1n Centax s\u1ebd c\u00f9ng b\u1ea1n gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 tr\u00ean \u1edf b\u00e0i vi\u1ebft sau C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2 quy \u0111\u1ecbnh..<\/p>\n","protected":false},"author":7,"featured_media":10258,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15848"}],"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=15848"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15848\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10258"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15848"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}