{"id":18633,"date":"2015-12-01T02:12:16","date_gmt":"2015-12-01T02:12:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18633"},"modified":"2016-12-06T04:24:09","modified_gmt":"2016-12-06T04:24:09","slug":"quy-dinh-su-dung-chu-ky-so-va-chung-tu-dien-tu-trong-linh-vuc-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18633","title":{"rendered":"Quy \u0111\u1ecbnh s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf"},"content":{"rendered":"

\"Quy<\/h2>\n

Ng\u00e0y 28\/07\/2015 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 110\/2015\/TT-BTC<\/a> thay th\u1ebf cho Th\u00f4ng t\u01b0 180\/2010\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 35\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf; Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 10\/9\/2015. Th\u00f4ng t\u01b0 c\u00f3 nh\u1eefng b\u1ed5 sung v\u00e0 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/strong><\/span><\/p>\n

1. Quy \u0111\u1ecbnh s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 v\u00e0 m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a NNT<\/strong><\/span><\/h2>\n

\u0110\u1ec3 k\u00ea khai n\u1ed9p t\u1edd khai thu\u1ebf qua m\u1ea1ng, NNT c\u1ea7n c\u00f3 ch\u1eef k\u00fd s\u1ed1. Ch\u1eef k\u00fd s\u1ed1 l\u00e0 th\u00f4ng tin \u0111i k\u00e8m d\u1eef li\u1ec7u nh\u1eb1m m\u1ee5c \u0111\u00edch x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ch\u1ee7 c\u1ee7a d\u1eef li\u1ec7u \u0111\u00f3. Ch\u1eef k\u00fd s\u1ed1 c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 con d\u1ea5u \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi ph\u00e1t h\u00e0nh v\u0103n b\u1ea3n, t\u00e0i li\u1ec7u trong giao d\u1ecbch \u0111i\u1ec7n t\u1eed.\u00a0<\/span><\/p>\n

Theo \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 110\/2015\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 v\u00e0 m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a NNT nh\u01b0 sau:<\/span><\/p>\n

“1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u01b0\u1ee3c k\u00fd b\u1eb1ng ch\u1ee9ng th\u01b0 s\u1ed1 do t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng c\u1ea5p ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn.<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf v\u1edbi \u0111\u1ea1i l\u00fd thu\u1ebf th\u00ec \u0111\u1ea1i l\u00fd thu\u1ebf s\u1eed d\u1ee5ng ch\u1ee9ng th\u01b0 s\u1ed1 c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf \u0111\u1ec3 k\u00fd tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng th\u01b0 s\u1ed1 th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed do h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u1ec7 th\u1ed1ng c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ea5p.<\/em><\/span><\/p>\n

2. C\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, ng\u00e2n h\u00e0ng khi th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y ph\u1ea3i s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u01b0\u1ee3c k\u00fd b\u1eb1ng ch\u1ee9ng th\u01b0 s\u1ed1 do t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng c\u1ea5p ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p,c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn.<\/em><\/span><\/p>\n

3. Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 v\u00e0 m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed tr\u00ean \u0111\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi chung l\u00e0 k\u00fd \u0111i\u1ec7n t\u1eed.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, vi\u1ec7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 v\u00e0 m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 sau:<\/span><\/p>\n