{"id":16255,"date":"2015-10-26T00:29:20","date_gmt":"2015-10-26T00:29:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16255"},"modified":"2016-12-13T08:57:43","modified_gmt":"2016-12-13T08:57:43","slug":"quy-dinh-ve-gia-tinh-thue-tai-nguyen","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16255","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean"},"content":{"rendered":"

\"Quy<\/span><\/h2>\n

Thu\u1ebf t\u00e0i nguy\u00ean 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 Quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh\u00a0thu\u1ebf t\u00e0i nguy\u00ean trong b\u00e0i vi\u1ebft:<\/span><\/p>\n

\u00a0Quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/span><\/p>\n

Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/strong> l\u00e0 gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u00a0khai th\u00e1c ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh; Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh th\u00ec t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean theo gi\u00e1 do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i ti\u00eau th\u1ee5,\u00a0 trong \u0111\u00f3 chi ph\u00ed v\u1eadn chuy\u1ec3n, gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean kh\u00f4ng bao g\u1ed3m chi ph\u00ed v\u1eadn chuy\u1ec3n.<\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i nguy\u00ean x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean<\/span><\/strong><\/span><\/h2>\n

Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/em><\/strong> l\u00e0 gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean c\u00f3 c\u00f9ng ph\u1ea9m c\u1ea5p, ch\u1ea5t l\u01b0\u1ee3ng ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c trong th\u00e1ng; Gi\u00e1 b\u00e1n c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng doanh thu (ch\u01b0a c\u00f3 thu\u1ebf GTGT) c\u1ee7a lo\u1ea1i t\u00e0i nguy\u00ean b\u00e1n ra chia cho t\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u01b0\u01a1ng \u1ee9ng b\u00e1n ra trong th\u00e1ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng c\u00f3 khai th\u00e1c t\u00e0i nguy\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh doanh thu b\u00e1n t\u00e0i nguy\u00ean th\u00ec gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a th\u00e1ng tr\u01b0\u1edbc g\u1ea7n nh\u1ea5t c\u00f3 doanh thu;\u00a0 n\u1ebfu gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a th\u00e1ng tr\u01b0\u1edbc g\u1ea7n nh\u1ea5t c\u00f3 doanh thu th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh th\u00ec \u00e1p d\u1ee5ng gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1ed5 ch\u1ee9c l\u00e0 ph\u00e1p nh\u00e2n khai th\u00e1c t\u00e0i nguy\u00ean cho T\u1eadp \u0111o\u00e0n, T\u1ed5ng c\u00f4ng ty \u0111\u1ec3 t\u1eadp trung m\u1ed9t \u0111\u1ea7u m\u1ed1i ti\u00eau th\u1ee5 theo h\u1ee3p \u0111\u1ed3ng tho\u1ea3 thu\u1eadn gi\u1eefa c\u00e1c b\u00ean ho\u1eb7c b\u00e1n ra theo gi\u00e1 do T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n quy\u1ebft \u0111\u1ecbnh\u00a0 th\u00ec gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 gi\u00e1 do T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n quy\u1ebft \u0111\u1ecbnh\u00a0 nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 do UBND c\u1ea5p t\u1ec9nh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i khai th\u00e1c t\u00e0i nguy\u00ean quy \u0111\u1ecbnh.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i nguy\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean khai th\u00e1c do c\u00f3 ch\u1ee9a nhi\u1ec1u ch\u1ea5t kh\u00e1c nhau<\/span><\/h2>\n

Gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean c\u1ee7a t\u1eebng ch\u1ea5t, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 t\u1ed5ng doanh thu b\u00e1n t\u00e0i nguy\u00ean trong th\u00e1ng (ch\u01b0a c\u00f3 thu\u1ebf GTGT) t\u00ednh cho t\u1eebng ch\u1ea5t c\u00f3 trong t\u00e0i nguy\u00ean khai th\u00e1c theo t\u1ef7 l\u1ec7 h\u00e0m l\u01b0\u1ee3ng c\u1ee7a t\u1eebng ch\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m ph\u00ea duy\u1ec7t v\u00e0 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean b\u00e1n ra ghi tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ch\u1ea5t.<\/span><\/p>\n

V\u00ed d\u1ee5<\/em><\/strong>:<\/strong> <\/em>Doanh nghi\u1ec7p E<\/em> khai th\u00e1c 1.000 t\u1ea5n qu\u1eb7ng, t\u1ef7 l\u1ec7 t\u1eebng ch\u1ea5t c\u00f3 trong m\u1eabu qu\u1eb7ng \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m \u0111\u1ecbnh l\u00e0: \u0111\u1ed3ng: 60%; b\u1ea1c: 0,2%;\u00a0 thi\u1ebfc: 0,5%. <\/em><\/span><\/p>\n

S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng ch\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n