{"id":18639,"date":"2015-12-01T04:00:30","date_gmt":"2015-12-01T04:00:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18639"},"modified":"2015-12-01T10:54:12","modified_gmt":"2015-12-01T10:54:12","slug":"quy-dinh-thoi-gian-nop-ho-so-thue-dien-tu-nop-thue-dien-tu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18639","title":{"rendered":"Quy \u0111\u1ecbnh th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"

\"Quy<\/h2>\n

Hi\u1ec7n nay, c\u00f3 \u0111\u1ebfn kho\u1ea3ng 95% doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng k\u00ea khai thu\u1ebf qua m\u1ea1ng, cho n\u00ean doanh nghi\u1ec7p c\u00f3 th\u1ec3 ho\u00e0n to\u00e0n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf d\u1ef1a tr\u00ean c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c s\u1eed d\u1ee5ng gi\u00e1o d\u1ecbch \u0111i\u1ec7n t\u1eed mang l\u1ea1i r\u1ea5t nhi\u1ec1u l\u1ee3i \u00edch cho doanh nghi\u1ec7p, gi\u1ea3m thi\u1ec3u c\u00e1c chi ph\u00ed v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n. V\u1eady th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed v\u00e0 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1. Quy \u0111\u1ecbnh th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a NNT<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 1, 2, 3 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 110\/2015\/TT-BTC<\/strong> <\/a>quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf 24 gi\u1edd trong ng\u00e0y v\u00e0 7 ng\u00e0y trong tu\u1ea7n, bao g\u1ed3m c\u1ea3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 v\u00e0 ng\u00e0y T\u1ebft.<\/em><\/span><\/p>\n

2. Th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ghi tr\u00ean th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed (theo m\u1eabu s\u1ed1 01\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN (tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN). Th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf t\u00ednh th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 x\u1eed l\u00fd h\u00e0nh vi ch\u1eadm n\u1ed9p, kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/span><\/p>\n

3.Ng\u00e0y n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thay th\u1ef1c hi\u1ec7n giao d\u1ecbch tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a m\u00ecnh t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u1ec3 n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thay x\u00e1c nh\u1eadn giao d\u1ecbch n\u1ed9p thu\u1ebf \u0111\u00e3 th\u00e0nh c\u00f4ng<\/em>.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed v\u00e0 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a NNT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n