{"id":16258,"date":"2015-10-26T00:33:33","date_gmt":"2015-10-26T00:33:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16258"},"modified":"2016-12-13T08:50:50","modified_gmt":"2016-12-13T08:50:50","slug":"dang-ky-thue-khai-thue-nop-thue-quyet-toan-thue-tai-nguyen","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16258","title":{"rendered":"\u0110\u0103ng k\u00fd thu\u1ebf khai thu\u1ebf n\u1ed9p thu\u1ebf quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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. <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-152-2015tt-btc-huong-dan-ve-thue-tai-nguyen\/\">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 <em>thu\u1ebf t\u00e0i nguy\u00ean<\/em> \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n t\u00ecm hi\u1ec3u v\u1ec1 Th\u00f4ng t\u01b0 n\u00e0y, <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb <strong>\u0110\u0103ng k\u00fd thu\u1ebf khai thu\u1ebf n\u1ed9p thu\u1ebf quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean<\/strong> trong b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. \u0110\u0103ng k\u00fd thu\u1ebf khai thu\u1ebf n\u1ed9p thu\u1ebf quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c <strong>\u0111\u0103ng k\u00fd thu\u1ebf khai thu\u1ebf n\u1ed9p thu\u1ebf quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean<\/strong> \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf,\u00a0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ri\u00eang vi\u1ec7c khai thu\u1ebf, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n, ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh chung, c\u00f2n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>2<\/strong><strong>. <\/strong><strong>K<\/strong><strong>hai thu\u1ebf quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean<\/strong><strong>\u00a0\u0111<\/strong><strong>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n<\/strong><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng th\u00e1ng, NNT th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c trong th\u00e1ng (kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ed3n kho hay \u0111ang trong qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh khai th\u00e1c t\u00e0i nguy\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i nguy\u00ean khai th\u00e1c, k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u00f3 khai th\u00e1c. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf th\u00ec th\u00f4ng b\u00e1o l\u1ea1i v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd trong th\u00e1ng c\u00f3 thay \u0111\u1ed5i.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi quy\u1ebft to\u00e1n thu\u1ebf, NNT ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea k\u00e8m theo T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m trong \u0111\u00f3 k\u00ea khai chi ti\u1ebft s\u1ea3n l\u01b0\u1ee3ng khai th\u00e1c trong n\u0103m theo t\u1eebng m\u1ecf t\u01b0\u01a1ng \u1ee9ng v\u1edbi Gi\u1ea5y ph\u00e9p \u0111\u01b0\u1ee3c c\u1ea5p. S\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 thu\u1ebf su\u1ea5t c\u1ee7a lo\u1ea1i t\u00e0i nguy\u00ean khai th\u00e1c t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ea3n l\u01b0\u1ee3ng v\u00e0 gi\u00e1 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a) S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf l\u00e0 t\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c trong n\u0103m, kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ed3n kho hay \u0111ang trong qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn ho\u1eb7c v\u1eadn chuy\u1ec3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong s\u1ea3n l\u01b0\u1ee3ng b\u00e1n ra v\u1eeba c\u00f3 s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean v\u1eeba c\u00f3 s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p th\u00ec ph\u1ea3i quy \u0111\u1ed5i t\u1eeb t\u00e0i nguy\u00ean c\u00f3 trong s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean v\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p ra s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c theo \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean do NNT t\u1ef1 x\u00e1c \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b) Gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng doanh thu b\u00e1n t\u00e0i nguy\u00ean chia cho t\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean b\u00e1n ra t\u01b0\u01a1ng \u1ee9ng trong n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0 \u0110\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n 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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-mien-giam-thue-tai-nguyen\/\">Quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-gia-tinh-thue-tai-nguyen\/\">Quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd thu\u1ebf khai thu\u1ebf n\u1ed9p thu\u1ebf quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean &#8211; m\u1ed9t lo\u1ea1i thu\u1ebf \u00edt s\u1eed d\u1ee5ng v\u00e0 r\u1ea5t hi\u1ebfm khi c\u00e1c doanh nghi\u1ec7p ph\u1ea3i l\u00e0m vi\u1ec7c. Tuy nhi\u00ean \u0111\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf kh\u00e1 kh\u00f3 s\u1eed d\u1ee5ng v\u00e0 c\u0169ng kh\u00f4ng nhi\u1ec1u h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3, n\u00ean doanh nghi\u1ec7p c\u1ea7n h\u1ebft s\u1ee9c ch\u00fa \u00fd&#8230;<\/p>\n","protected":false},"author":7,"featured_media":16424,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1996,3681],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16258"}],"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=16258"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16258\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16424"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16258"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}