{"id":21075,"date":"2016-01-23T02:45:14","date_gmt":"2016-01-23T02:45:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21075"},"modified":"2016-02-12T08:03:19","modified_gmt":"2016-02-12T08:03:19","slug":"hoi-dap-128","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21075","title":{"rendered":"H\u1ecfi \u0110\u00e1p 128"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1:<\/strong><\/span><\/p>\n

N\u0103m 2009 t\u00f4i c\u00f3 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf TNCN \u1edf c\u00f4ng ty A \u0111\u1ebfn n\u0103m 2014 t\u00f4i ngh\u1ec9 vi\u1ec7c \u1edf c\u00f4ng ty A chuy\u1ec3n sang c\u00f4ng ty kh\u00e1c. Khi t\u00f4i \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf TNCN th\u00ec b\u1ecb tr\u00f9ng m\u00e3 s\u1ed1 thu\u1ebf. V\u1eady t\u00f4i ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c g\u00ec \u0111\u1ec3 chuy\u1ec3n m\u00e3 s\u1ed1 thu\u1ebf TNCN sang c\u00f4ng ty m\u1edbi?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 80\/2012\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 3 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“M\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh ho\u1eb7c m\u1ed9t c\u00e1 nh\u00e2n kh\u00f4ng thay \u0111\u1ed5i trong su\u1ed1t cu\u1ed9c \u0111\u1eddi c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh sau \u0111\u00f3 kinh doanh tr\u1edf l\u1ea1i.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u01a1 quan thu\u1ebf ch\u1ec9 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n 1 l\u1ea7n cho c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng su\u1ed1t \u0111\u1eddi. Do v\u1eady m\u1ed7i c\u00e1 nh\u00e2n khi chuy\u1ec3n n\u01a1i l\u00e0m vi\u1ec7c th\u00ec v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng MST \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p \u0111\u1ec3 s\u1eed d\u1ee5ng, m\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd c\u1ea5p MST c\u00e1 nh\u00e2n\u00a0 m\u1edbi khi thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf TNCN<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 2:<\/strong><\/span><\/p>\n

T\u00f4i \u0111\u0103ng k\u00ed m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n cho nh\u00e2n vi\u00ean. T\u00f4i \u0111\u0103ng k\u00ed qua trang web : tncnonline.com. T\u00f4i \u0111\u0103ng k\u00ed c\u00e1ch \u0111\u00e2y 4 ng\u00e0y, h\u00f4m nay v\u00e0o l\u1ea1i trang web \u0111\u1ec3 t\u1ea3i file m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n th\u00ec th\u1ea5y hi\u1ec7n c\u00e2u : “\u0111\u00e3 ph\u00ea duy\u1ec7t”nh\u01b0 v\u1eady l\u00e0 sao? Danh s\u00e1ch t\u00f4i g\u1eedi l\u00ean c\u00f3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

Khi \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n, sau khi b\u1ea1n g\u1eedi file qua m\u1ea1ng th\u00ec b\u1ea1n ph\u1ea3i in c\u1ea3 b\u1ea3n gi\u1ea5y g\u1eedi l\u00ean c\u01a1 quan thu\u1ebf. Kho\u1ea3ng 10 ng\u00e0y sau b\u1ea1n v\u00e0o trang tncnonline.com.vn \u0111\u1ec3 t\u1ea3i k\u1ebft qu\u1ea3 m\u00e3 s\u1ed1 thu\u1ebf m\u00e0 c\u01a1 quan thu\u1ebf tr\u1ea3 v\u1ec1.<\/span>
\n C\u00e2u ” \u0111\u00e3 ph\u00ea duy\u1ec7t” l\u00e0 c\u01a1 quan thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u00e3 ph\u00ea duy\u1ec7t h\u1ed3 s\u01a1 xin c\u1ea5p MST c\u1ee7a b\u1ea1n. B\u1ea1n t\u00ecm v\u00e0o k\u1ebft qu\u1ea3 \u0111\u1ec3 t\u1ea3i file k\u1ebft qu\u1ea3 v\u1ec1.<\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan:\u00a0H\u01b0\u1edbng d\u1eabn c\u00e1ch tra c\u1ee9u m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 3:<\/strong><\/span><\/p>\n

Tr\u00ecnh t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u 21 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft b.2 kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

\u201cb.2) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n<\/em><\/span><\/p>\n

b.2.1) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay th\u00ec khai quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu sau:<\/em><\/span><\/p>\n

– T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1 02\/QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.<\/em><\/span><\/p>\n

– Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 02-1\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC n\u1ebfu c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/em><\/span><\/p>\n

– B\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). C\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean b\u1ea3n ch\u1ee5p \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 xem x\u00e9t x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p, theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf (ghi r\u00f5 \u0111\u00e3 n\u1ed9p thu\u1ebf theo t\u1edd khai thu\u1ebf thu nh\u1eadp n\u00e0o) do c\u01a1 quan tr\u1ea3 thu nh\u1eadp c\u1ea5p ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/span><\/p>\n

– B\u1ea3n ch\u1ee5p c<\/em>\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u1ee9ng minh <\/em>kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n v\u00e0 nh\u1eadn thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/em><\/span><\/p>\n

b.2.2) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay<\/em><\/span><\/p>\n

C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay theo m\u1eabu s\u1ed1 02\/UQ-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC, k\u00e8m theo b\u1ea3n ch\u1ee5p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n

V\u1eady c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

+C\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay th\u00ec khai quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu 02\/QTT-TNCN k\u00e8m theo c\u00e1c gi\u1ea5y t\u1edd nh\u01b0 quy \u0111\u1ecbnh.<\/span><\/p>\n

+C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay th\u00ec khai quy\u1ebft to\u00e1n thu\u1ebf theo m\u1eabu 02\/UQ-QTT-TNCN<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan\u00a0\u0111\u1ebfn quy\u1ebft to\u00e1n t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

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<\/a><\/span><\/p>\n

M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2015<\/a><\/span><\/p>\n

M\u1eabu bi\u1ec3u quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN n\u0103m 2015<\/a><\/span><\/p>\n

Nh\u1eefng l\u01b0u \u00fd \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u sau khi quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 4:<\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i \u0111\u00e3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb th\u00e1ng 9 n\u0103m 2014, nh\u01b0ng t\u00ednh ra th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3 m\u1ee9c thu nh\u1eadp ch\u01b0a t\u1edbi 9tr \u0111\u1ed3ng\/th\u00e1ng. V\u1eady c\u00f3 c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1eefa kh\u00f4ng \u1ea1? <\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

N\u1ebfu thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a t\u1edbi m\u1ee9c ch\u1ecbu thu\u1ebf, th\u00ec kh\u00f4ng c\u1ea7n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Tuy nhi\u00ean, \u0111\u1ec3 ph\u00f2ng tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng hay kinh doanh trong n\u0103m, th\u00ec n\u00ean \u0111\u0103ng k\u00fd M\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ecbp th\u1eddi.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan\u00a0\u0111\u1ebfn ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c qua m\u1ea1ng m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1 7850\/CT-TNCN h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u1ea5p MST cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 5:<\/strong><\/span><\/p>\n

Khi doanh nghi\u1ec7p mua h\u00e0ng th\u1ee7y s\u1ea3n tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec t\u00ednh v\u00e0 thu n\u1ed9p thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng nh\u01b0 th\u1ebf n\u00e0o, c\u00f3 c\u1ea7n c\u00e1c ch\u1ee9ng t\u1eeb g\u00ec ch\u1ee9ng minh hay n\u1ed9p thu\u1ebf cho ng\u01b0\u1eddi b\u00e1n kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 5, \u0110i\u1ec1u 21, Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 m\u1ee9c doanh thu b\u1eb1ng ho\u1eb7c d\u01b0\u1edbi m\u1ee9c doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.\u201d<\/em><\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP<\/a> t\u1ea1i \u0111i\u1ec1u 2, Kho\u1ea3n 7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP<\/a> nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean doanh<\/em> thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh. C\u00e1 nh\u00e2n kinh doanh nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n khai v\u00e0 t\u00ednh thu\u1ebf theo thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 kinh doanh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng khai ho\u1eb7c khai kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh th\u00ec c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.
\n\u2026..
\n4. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0 sau:
\na) Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: 0,5%.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ed1i v\u1edbi h\u1ed9 c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 % c\u1ee7a ng\u00e0nh ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a l\u00e0 0,5%.<\/span><\/p>\n

V\u1eady khi l\u1eadp t\u1edd khai thu\u1ebf c\u00e1ch l\u00e0m l\u00e0 g\u00ec? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

C\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 02\/KK-TNCN tr\u00ean HTKK 3.3.4<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0110\u00e1p 128 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c c\u00e2u h\u1ecfi t\u00ecnh hu\u1ed1ng v\u1ec1: Nguy\u00ean t\u1eafc c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n. K\u1ebf to\u00e1n Centax gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 128, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21075"}],"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=21075"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21075\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21075"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}