{"id":19809,"date":"2015-12-21T07:06:41","date_gmt":"2015-12-21T07:06:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19809"},"modified":"2016-12-07T07:37:11","modified_gmt":"2016-12-07T07:37:11","slug":"quy-dinh-ke-khai-va-quyet-toan-thue-voi-ca-nhan-chua-co-mst","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19809","title":{"rendered":"Quy \u0111\u1ecbnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 MST"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-19815\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Quy-dinh-ke-khai-thue-va-quyet-toan-thue-voi-ca-nhan-khong-co-mst.jpg\" alt=\"Quy \u0111\u1ecbnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 MST\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Quy-dinh-ke-khai-thue-va-quyet-toan-thue-voi-ca-nhan-khong-co-mst.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Quy-dinh-ke-khai-thue-va-quyet-toan-thue-voi-ca-nhan-khong-co-mst-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ed7i c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf khi c\u00f3 thu nh\u1eadp. Khi \u0111\u0103ng k\u00fd thu\u1ebf, c\u00e1 nh\u00e2n c\u00f3 MST ri\u00eang c\u1ee7a m\u00ecnh. Nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec c\u00f3 nh\u1eefng h\u1ea1n ch\u1ebf trong vi\u1ec7c k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n <strong>Quy \u0111\u1ecbnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 MST<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">1. K\u00ea khai thu\u1ebf<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 9, Kho\u1ea3n 1, \u0110i\u1ec3m c <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>\u201cc.2.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 25, Kho\u1ea3n 1, \u0110i\u1ec3m i Th\u00f4ng t\u01b0 111\/2013\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft<em>\u00a0&#8220;t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf &#8221; <\/em>ph\u1ea3i c\u00f3 \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 MST, s\u1ebd kh\u00f4ng c\u00f3 nh\u1eefng quy\u1ec1n l\u1ee3i sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng cam k\u1ebft t\u1ed5ng thu nh\u1eadp ch\u01b0a t\u1edbi m\u1ee9c ch\u1ecbu thu\u1ebf \u0111\u1ec3 kh\u1ecfi b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/mau-so-02ck-tncn-ban-cam-ket-thu-nhap-moi-nhat-tu-nam-2015\/\">M\u1eabu s\u1ed1 02\/CK \u2013 TNCN \u2013 B\u1ea3n cam k\u1ebft thu nh\u1eadp m\u1edbi nh\u1ea5t t\u1eeb n\u0103m 2015<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">2. Quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 28, Kho\u1ea3n 1 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>\u201c1. Vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf. \u201c<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 MST s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1eefng vi\u1ec7c sau khi quy\u1ebft to\u00e1n thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 quy\u1ebft to\u00e1n thay<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN m\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba sang k\u1ef3 sau<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cac-truong-hop-uy-quyen-quyet-toan-thue-tncn\/\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed7i c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf khi c\u00f3 thu nh\u1eadp. Khi \u0111\u0103ng k\u00fd thu\u1ebf, c\u00e1 nh\u00e2n c\u00f3 MST ri\u00eang c\u1ee7a m\u00ecnh. Nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec c\u00f3 nh\u1eefng h\u1ea1n ch\u1ebf trong vi\u1ec7c k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n Quy \u0111\u1ecbnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 MST<\/p>\n","protected":false},"author":7,"featured_media":19815,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2390],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19809"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19809"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19809\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19815"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19809"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}