{"id":18753,"date":"2015-11-20T04:17:12","date_gmt":"2015-11-20T04:17:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18753"},"modified":"2015-11-20T10:26:43","modified_gmt":"2015-11-20T10:26:43","slug":"quy-dinh-ke-khai-thue-thu-nhap-doanh-nghiep-cua-don-vi-truc-thuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18753","title":{"rendered":"Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c"},"content":{"rendered":"

\"Quy<\/h2>\n

Thu\u1ebf TNDN l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u00e1nh tr\u00ean ph\u1ea7n thu nh\u1eadp sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p ph\u00e1p li\u00ean quan \u0111\u1ebfn thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p. Khi doanh nghi\u1ec7p l\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c ho\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec vi\u1ec7c k\u00ea khai thu\u1ebf TNDN d\u1ef1a tr\u00ean nh\u1eefng quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u00a0<\/strong><\/span><\/p>\n

1. Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/h2>\n

T\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT \u2013 BTC<\/a> n\u00eau tr\u00ean (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i \u0111i\u1ec1u 16 Th\u00f4ng t\u01b0 151\/TT \u2013 BTC v\u1ec1 H\u01b0\u1edbng d\u1eabn thi h\u00e0nh ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 1\/10\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNDN c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c <\/em>b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/em><\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c nh\u01b0ng h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3 kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ea3 ph\u1ea7n ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/em><\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba b\u00e0n n\u01a1i \u0111\u01a1n v\u1ecb \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ea3 ph\u1ea7n ph\u00e1t sinh t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 \u1edf n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/em><\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf, c\u00e1c t\u1ed5ng c\u00f4ng ty c\u00f3 \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c n\u1ebfu \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu, chi ph\u00ed, thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean.<\/em><\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh chung c\u1ee7a t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty v\u00e0 h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c \u0111\u00f3 th\u00ec \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u00e1p d\u1ee5ng khai thu\u1ebf kh\u00e1c v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u00ec t\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty ph\u1ea3i b\u00e1o c\u00e1o v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u00f3 h\u01b0\u1edbng d\u1eabn ri\u00eang.<\/em>\u201d<\/em><\/span><\/p>\n

2. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p<\/span><\/h2>\n

T\u1ea1i \u0110i\u1ec1u 12, \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT \u2013 BTC<\/a> h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp Doanh nghi\u1ec7p quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c<\/em>\u0110i\u1ec1u 12. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh<\/em><\/span><\/p>\n

Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba b\u00e0n n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p \u1edf n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 \u1edf n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/em><\/span><\/p>\n

Vi\u1ec7c ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay c\u01a1 s\u1edf x\u00e2y d\u1ef1ng h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/em><\/span><\/p>\n

\u0110i\u1ec1u 13. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/em><\/span><\/p>\n

S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh n\u1ed9p \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 nh\u00e2n (x) t\u1ef7 l\u1ec7 chi ph\u00ed c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi t\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

T\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ef7 l\u1ec7 chi ph\u00ed gi\u1eefa t\u1ed5ng chi ph\u00ed c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi t\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p. <\/em>T\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n\n\n\n\n
T\u1ef7 l\u1ec7 chi ph\u00ed c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/em><\/span><\/td>\n=<\/span><\/td>\nT\u1ed5ng chi ph\u00ed c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/em><\/span>————————————<\/span><\/td>\n<\/tr>\n
T\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m t\u00ednh thu\u1ebf do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho c\u00e1c n\u0103m sau.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng, s\u1ed1 li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 chi ph\u00ed c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2008 v\u00e0 t\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1ed5n \u0111\u1ecbnh t\u1eeb n\u0103m 2009 tr\u1edf \u0111i.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u00e0nh l\u1eadp th\u00eam ho\u1eb7c thu h\u1eb9p c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 chi ph\u00ed cho k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i n\u00e0y. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo t\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1ed5n \u0111\u1ecbnh theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean.<\/em><\/span><\/p>\n

\u0110\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00e1c doanh nghi\u1ec7p h\u1ea1ch to\u00e1n to\u00e0n ng\u00e0nh c\u00f3 thu nh\u1eadp ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh th\u00ec n\u1ed9p thu\u1ebf t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u00f3.<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft l\u1ea1i nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n
Lo\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/td>\nH\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/span><\/td>\n\n

H\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

\u0110i\u1ec1u ki\u1ec7n b\u1ed5 sung<\/span><\/td>\n<\/td>\nN\u1ebfu l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (bao g\u1ed3m c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\nN\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty m\u00e0 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu, chi ph\u00ed, thu nh\u1eadp kh\u00e1c ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh chung c\u1ee7a t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty v\u00e0 h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c \u0111\u00f3<\/span><\/td>\nN\u1ebfu l\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c<\/span><\/td>\n<\/tr>\n
C\u00e1ch k\u00ea khai<\/span><\/td>\nK\u00ea khai thu\u1ebf ri\u00eang v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\nN\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNDN t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh. S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p \u1edf n\u01a1i c\u00f3 tr\u1ee5 s\u1edf s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 chi ph\u00ed nh\u00e2n v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf trong k\u1ef3 (Theo \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC)<\/span><\/td>\nK\u00ea khai, n\u1ed9p thu\u1ebf TNCN cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\nKh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. \u0110\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ea3 ph\u1ea7n ph\u00e1t sinh n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 \u1edf n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n