{"id":18656,"date":"2015-12-01T08:43:15","date_gmt":"2015-12-01T08:43:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18656"},"modified":"2015-12-01T10:48:28","modified_gmt":"2015-12-01T10:48:28","slug":"quyen-va-nghia-vu-cua-nguoi-nop-thue-trong-giao-dich-dien-tu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18656","title":{"rendered":"Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong giao d\u1ecbch \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"

\"Quy\u1ec1n<\/h2>\n

Vi\u1ec7c s\u1eed giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 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\u00ec, doanh nghi\u1ec7p hay ch\u00ednh l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m g\u00ec trong vi\u1ec7c th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed? K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong giao d\u1ecbch \u0111i\u1ec7n t\u1eed\u00a0<\/strong><\/span><\/p>\n

\u0110\u1ec3 \u0111\u1ea3m c\u00f4ng b\u1eb1ng quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 , c\u0169ng nh\u01b0 x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, Th\u00f4ng t\u01b0 110\/2015\/TT-BTC<\/a> \u0111\u00e3 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 v\u1ec1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong giao d\u1ecbch \u0111i\u1ec7n t\u1eed nh\u01b0 sau:\u00a0<\/span><\/p>\n

“1.\u00a0Th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/em><\/span><\/p>\n

2. \u0110\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, h\u1ed7 tr\u1ee3 trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/em><\/span><\/p>\n

3. \u0110\u01b0\u1ee3c tra c\u1ee9u \u0111\u1ec3 xem, in to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 g\u1eedi \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/em><\/span><\/p>\n

4. \u0110\u01b0\u1ee3c c\u00f4ng nh\u1eadn ho\u00e0n th\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong c\u00e1c giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan.<\/em><\/span><\/p>\n

5. \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf c\u1ea5p \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf qua c\u00e1c h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed kh\u00e1c c\u1ee7a ng\u00e2n h\u00e0ng.<\/em><\/span><\/p>\n

6. C\u00f3 tr\u00e1ch nhi\u1ec7m chu\u1ea9n b\u1ecb, x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a m\u00ecnh ph\u1ee5c v\u1ee5 vi\u1ec7c giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c thu\u1eadn l\u1ee3i v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

7. C\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p, c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c v\u00e0 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a m\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o an to\u00e0n, b\u1ea3o m\u1eadt, \u0111\u00fang m\u1ee5c \u0111\u00edch.<\/em><\/span><\/p>\n

8. C\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd ch\u1ee9ng th\u01b0 s\u1ed1 v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a ch\u1eef k\u00fd s\u1ed1 tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a m\u00ecnh.<\/em><\/span><\/p>\n

9.C\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i, c\u1eadp nh\u1eadt, ph\u1ea3n h\u1ed3i c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n theo c\u00e1c h\u01b0\u1edbng d\u1eabn, th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi \u0111\u1ebfn \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.”<\/em><\/span><\/p>\n

1. Theo quy \u0111\u1ecbnh, NNT c\u00f3 quy\u1ec1n trong vi\u1ec7c th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf nh\u01b0 sau<\/strong>:<\/span><\/p>\n