{"id":18661,"date":"2015-12-01T10:08:37","date_gmt":"2015-12-01T10:08:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18661"},"modified":"2015-12-01T10:37:19","modified_gmt":"2015-12-01T10:37:19","slug":"quy-dinh-giao-dich-dien-tu-trong-dang-ky-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18661","title":{"rendered":"Quy \u0111\u1ecbnh giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong \u0111\u0103ng k\u00fd thu\u1ebf"},"content":{"rendered":"

\"Quy<\/h2>\n

Nh\u1eb1m gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, Th\u00f4ng t\u01b0 110\/2015\/TT- BTC<\/a> s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng t\u00edch h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf t\u1ea1i 01 t\u1edd khai \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 c\u1ea7n \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf 01 l\u1ea7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u1ea5t c\u1ea3 c\u00e1c th\u1ee7 t\u1ee5c \u0111\u00e3 \u0111\u0103ng k\u00fd b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

1. Quy \u0111\u1ecbnh \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h2>\n

Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n tham gia n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed s\u1ebd th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf. Chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n tham gia n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed xem t\u1ea1i \u0111\u00e2y\u00a0Quy \u0111\u1ecbnh chung v\u1ec1 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<\/a><\/span><\/p>\n

Theo \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 110\/2015\/TT-BTC <\/a>c\u00f3 quy \u0111\u1ecbnh \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n

“1.\u00a0\u0110\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed bao g\u1ed3m vi\u1ec7c c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p).<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 ho\u1eb7c \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 n\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

2. H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed bao g\u1ed3m nh\u1eefng y\u00eau c\u1ea7u sau:<\/span><\/p>\n