{"id":18721,"date":"2015-12-05T01:16:21","date_gmt":"2015-12-05T01:16:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18721"},"modified":"2015-12-05T09:58:44","modified_gmt":"2015-12-05T09:58:44","slug":"quy-dinh-chung-giao-dich-dien-tu-trong-nop-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18721","title":{"rendered":"Quy \u0111\u1ecbnh chung giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong n\u1ed9p thu\u1ebf"},"content":{"rendered":"

\"Quy<\/h2>\n

N\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 d\u1ecbch v\u1ee5 cho ph\u00e9p NNT l\u1eadp gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o NSNN tr\u1ef1c ti\u1ebfp tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u01a1 quan thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i x\u00e1c nh\u1eadn k\u1ebft qu\u1ea3 giao d\u1ecbch n\u1ed9p thu\u1ebf t\u1ee9c th\u1eddi. V\u1eady khi n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed NNT v\u00e0 Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n nh\u01b0 th\u1ebf n\u00e0o? \u00a0Trong th\u1eddi h\u1ea1n bao l\u00e2u th\u00ec NNT c\u00f3 th\u00f4ng b\u00e1o t\u1eeb C\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh chung giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong n\u1ed9p thu\u1ebf\u00a0<\/strong><\/span><\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 110\/2015\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n

“1. C\u00e1c ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c tham gia th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) \u0110\u00e3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng CoreBanking.<\/em><\/span><\/p>\n

b) C\u00f3 h\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i, trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/em><\/span><\/p>\n

c) C\u00f3 gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt v\u1ec1 an to\u00e0n, b\u1ea3o m\u1eadt,ghi nh\u1eadn v\u00e0 truy\u1ec1n t\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

d) \u0110\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00f3 s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc.<\/em><\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng 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 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n