{"id":16248,"date":"2015-10-26T00:19:32","date_gmt":"2015-10-26T00:19:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16248"},"modified":"2016-12-13T09:07:31","modified_gmt":"2016-12-13T09:07:31","slug":"can-cu-tinh-thue-va-thue-suat-thue-tai-nguyen","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16248","title":{"rendered":"C\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean"},"content":{"rendered":"

Thu\u1ebf t\u00e0i nguy\u00ean<\/strong> l\u00e0 m\u1ed9t\u00a0s\u1eafc thu\u1ebf \u00edt \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng, nh\u01b0ng c\u0169ng t\u01b0\u01a1ng \u0111\u1ed1i kh\u00f3 \u00e1p d\u1ee5ng. Th\u00f4ng t\u01b0 152\/2015\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 2\/10\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/11\/2015\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean. \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n t\u00ecm hi\u1ec3u v\u1ec1 Th\u00f4ng t\u01b0 n\u00e0y, K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb\u00a0C\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/em> trong b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

1. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/span><\/h2>\n

1.1. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf, gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean.Chi ti\u1ebft: S\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/a><\/span><\/p>\n

1.2. X\u00e1c \u0111\u1ecbnh thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p trong k\u1ef3<\/span><\/p>\n\n\n\n
Thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p trong k\u1ef3<\/em><\/span><\/td>\n=<\/em><\/span><\/td>\nS\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf <\/em><\/span><\/td>\nx<\/em><\/span><\/td>\nGi\u00e1 t\u00ednh thu\u1ebf \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean<\/em><\/span><\/td>\nx<\/em><\/span><\/td>\nThu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Chi ti\u1ebft :\u00a0Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/a><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u1ea5n \u0111\u1ecbnh m\u1ee9c thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean khai th\u00e1c th\u00ec s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n
Thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p trong k\u1ef3<\/em><\/span><\/td>\n=<\/em><\/span><\/td>\nS\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf <\/em><\/span><\/td>\nx<\/em><\/span><\/td>\nM\u1ee9c thu\u1ebf t\u00e0i nguy\u00ean \u1ea5n \u0111\u1ecbnh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean khai th\u00e1c<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u0103n c\u1ee9 v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan Thu\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

2.\u00a0Thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean <\/span><\/strong><\/span><\/h2>\n

2.1. Thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean ban h\u00e0nh k\u00e8m theo Ngh\u1ecb quy\u1ebft s\u1ed1 712\/2013\/UBTVQH13 ng\u00e0y 16\/12\/2013 c\u1ee7a \u1ee6y\u00a0ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/span><\/p>\n

2.2. Vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean tinh l\u1ecdc \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p, n\u01b0\u1edbc thi\u00ean nhi\u00ean khai th\u00e1c, s\u1eed d\u1ee5ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

a) N\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean tinh l\u1ecdc \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p (k\u1ec3 c\u1ea3 \u0111\u00f3ng b\u00ecnh, \u0111\u00f3ng th\u00f9ng c\u00f3 th\u1ec3 chi\u1ebft ra th\u00e0nh chai, th\u00e0nh h\u1ed9p) \u0111\u1ec1u \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean nh\u01b0 lo\u1ea1i \u0111\u01b0\u1ee3c \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p;<\/span><\/p>\n

b) N\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n, n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 l\u1eabn n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean m\u00e0 theo h\u1ed3 s\u01a1 thi\u1ebft k\u1ebf, quy tr\u00ecnh c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t x\u00e1c \u0111\u1ecbnh kh\u00f4ng thu\u1ed9c di\u1ec7n s\u1ea3n xu\u1ea5t kinh doanh s\u1ea3n ph\u1ea9m n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean tinh l\u1ecdc \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p th\u00ec \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 C\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean. \u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean nh\u01b0:<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean<\/a><\/span><\/p>\n

\u0110\u0103ng k\u00fd thu\u1ebf khai thu\u1ebf n\u1ed9p thu\u1ebf quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/a><\/span><\/p>\n

\n

\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn c\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean. \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf kh\u00f3 v\u00e0 c\u0169ng kh\u00f4ng nhi\u1ec1u h\u01b0\u1edbng d\u1eabn, n\u00ean doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/p>\n","protected":false},"author":7,"featured_media":16460,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2000,3681,4002],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16248"}],"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=16248"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16248\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16460"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16248"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}