{"id":21655,"date":"2016-01-29T07:21:40","date_gmt":"2016-01-29T07:21:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21655"},"modified":"2016-07-12T07:13:48","modified_gmt":"2016-07-12T07:13:48","slug":"hoi-dap-135","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21655","title":{"rendered":"H\u1ecfi \u0110\u00e1p 135"},"content":{"rendered":"

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

C\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp trong n\u0103m 2013 nh\u01b0ng m\u1ee9c thu nh\u1eadp ch\u01b0a thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN v\u00e0 th\u1ef1c t\u1ebf l\u00e0 trong n\u0103m 2013 C\u00f4ng ty c\u0169ng kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. Nay c\u00e1 nh\u00e2n y\u00eau c\u1ea7u C\u00f4ng ty c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n thu\u1ebf kh\u1ea5u tr\u1eeb b\u1eb1ng 0 c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

“a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb kh\u1ea5u tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n tr\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec m\u1edbi ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam \u00a0b\u00e0i vi\u1ebft:<\/span><\/p>\n

M\u1eabu t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 05\/KK-TNCN<\/a><\/span><\/p>\n

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

Trong n\u0103m 2015, Doanh nghi\u1ec7p t\u00f4i n\u1ee3 l\u01b0\u01a1ng th\u00e1ng 12 sang th\u00e1ng 1\/2016 m\u1edbi thanh to\u00e1n cho c\u00f4ng nh\u00e2n vi\u00ean. V\u1eady xin h\u1ecfi khi quy\u1ebft to\u00e1n thu\u1ebf TNCN cho n\u0103m 2015 t\u00f4i s\u1ebd quy\u1ebft to\u00e1n 11 th\u00e1ng hay 12 th\u00e1ng?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n \u201cb) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf
\nTh\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u01b0\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015 th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN l\u00e0 kho\u1ea3n thu nh\u1eadp th\u1ef1c tr\u1ea3 cho c\u00e1 nh\u00e2n \u0111\u00f3 trong n\u0103m 2015. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty b\u1ea1n trong th\u00e1ng 1\/2016 m\u1edbi nh\u1eadn l\u01b0\u01a1ng th\u00e1ng 12\/2015 th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2016.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng<\/a><\/span><\/p>\n

Nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015<\/a><\/span><\/p>\n

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

T\u00f4i m\u1edbi nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n thu nh\u1eadp do th\u1eeba k\u1ebf t\u1eeb b\u1ed1 t\u00f4i m\u1ed9t s\u1ed1 ch\u1ee9ng kho\u00e1n c\u1ee7a 02 c\u00f4ng ty, m\u1ed9t c\u00f4ng ty c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i t\u1ec9nh A v\u00e0 m\u1ed9t c\u00f4ng ty c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i t\u1ec9nh B. T\u00f4i \u0111ang \u1edf H\u00e0 N\u1ed9i, v\u1eady t\u00f4i ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u00e2\u0323p ca\u0301 nh\u00e2n \u01a1\u0309 \u0111\u00e2u?<\/span><\/p>\n

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

\u00a0T\u1ea1i \u0110i\u1ec3m d, Kho\u1ea3n 4, \u0111i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u00f4 119\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 25\/8\/2014 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c, kho\u1ea3n 6, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n “C\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n g\u00f3p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, doanh nghi\u1ec7p c\u00f3 ph\u1ea7n v\u1ed1n g\u00f3p. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ed3ng th\u1eddi nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u1ee7a nhi\u1ec1u lo\u1ea1i ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n g\u00f3p th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00e1 nh\u00e2n \u0111\u1ed3ng th\u1eddi nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u1ee7a nhi\u1ec1u lo\u1ea1i ch\u1ee9ng kho\u00e1n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u01b0\u0301c la\u0300 n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c 4 th\u00e1ng r\u1ed3i, t\u00f4i kh\u00f4ng hi\u1ec3u g\u00ec v\u1ec1 thu\u1ebf TNCN. Chuy\u00ean gia cho em h\u1ecfi em ph\u1ea3i l\u00e0m nh\u1eefng g\u00ec v\u1ec1 ph\u1ea7n thu\u1ebf TNCN \u0111\u00e2y a? Nh\u00e2n vi\u00ean to\u00e0n l\u00e0m h\u1ee3p \u0111\u1ed3ng\u00a0theo th\u1eddi v\u1ee5, m\u1ee9c l\u01b0\u01a1ng t\u1ea7m 5tr\/th\u00e1ng. em ph\u1ea3i l\u00e0m nh\u1eefng g\u00ec?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 25, Kho\u1ea3n 1, \u0110i\u1ec3m i quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN nh\u01b0 sau:<\/span>
\n “i) Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c
\nC\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.
\nTr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh 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 th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft (theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/em>\u201d<\/span>
\n C\u0103n c\u1ee9 v\u00e0o cam k\u1ebft c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf. K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u1eabn ph\u1ea3i t\u1ed5ng h\u1ee3p danh s\u00e1ch v\u00e0 thu nh\u1eadp c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf (v\u00e0o m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf)v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf. C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u1ea3n cam k\u1ebft c\u1ee7a m\u00ecnh, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 gian l\u1eadn s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.
\nC\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.\u201d<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean b\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh nh\u00e2n vi\u00ean c\u00f4ng ty b\u1ea1n l\u00e0m theo h\u1ee3p \u0111\u1ed3ng th\u1eddi v\u1ee5 n\u1ebfu h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng b\u1ea1n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% \u0111\u1ed1i v\u1edbi m\u1ed7i l\u1ea7n chi tr\u1ea3 cho c\u00e1 nh\u00e2n t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. N\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 ch\u1ec9 c\u00f3 thu nh\u1eadp duy nh\u1ea5t \u1edf c\u00f4ng ty b\u1ea1n th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0m b\u1ea3n cam k\u1ebft 02\/CK-TNCN ban h\u00e0nh theo th\u00f4ng t\u01b0 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015 thay th\u1ebf b\u1ea3n cam k\u1ebft 23 ban h\u00e0nh theo th\u00f4ng t\u01b0 156\/2013\/TT-BTC \u0111\u1ec3 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

T\u1eeb n\u0103m 2016 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng c\u00f3 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m kh\u00f4ng?<\/a><\/span><\/p>\n

T\u1eeb 1\/1\/2016 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean m\u1edbi tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/a><\/span><\/p>\n

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

C\u00f4ng ty em l\u00e0 c\u00f4ng ty b\u00e1n h\u00e0ng \u0111a c\u1ea5p, h\u00e0ng qu\u00fd v\u1eabn th\u1ef1c hi\u1ec7n l\u00e0m k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf tncn cho c\u1ed9ng t\u00e1c vi\u00ean, nh\u01b0ng n\u0103m 2015 \u0111\u00e3 b\u1ecf x\u00f3t m\u1ed9t CTV ch\u01b0a \u0111\u01b0a v\u00e0o k\u00ea khai, c\u00e1c ch\u1ecb cho em h\u1ecfi n\u0103m 2016 e l\u00e0m t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh cho t\u1eebng t\u1edd khai \u0111\u00e3 k\u00ea thi\u1ebfu n\u0103m 2015 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC , t\u1ea1i \u0111i\u1ec1u 10, kho\u1ea3n 5 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u00ea khai b\u1ed5 sung nh\u01b0 sau :<\/span>
\n \u201ca) Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.
\n\u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m: Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd c\u00f3 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u khai b\u1ed5 sung v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ch\u1ec9 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p n\u1ebfu c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd th\u00ec khai b\u1ed5 sung h\u1ed3 s\u01a1 khai th\u00e1ng, qu\u00fd v\u00e0 t\u00ednh l\u1ea1i ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3).
\nH\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;\u201d<\/em><\/span>
\n C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu b\u1ea1n th\u1ea5y h\u1ed3 s\u01a1 c\u1ee7a m\u00ecnh sai s\u00f3t, b\u1ea1n c\u00f3 quy\u1ec1n k\u00ea khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n

C\u00f4ng v\u0103n 4943\/TCT-KK 23\/11\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc v\u1ec1 khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: C\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp trong n\u0103m 2013 nh\u01b0ng m\u1ee9c thu nh\u1eadp ch\u01b0a thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN v\u00e0 th\u1ef1c t\u1ebf l\u00e0 trong n\u0103m 2013 C\u00f4ng ty c\u0169ng kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. Nay c\u00e1 nh\u00e2n y\u00eau c\u1ea7u C\u00f4ng ty c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u1ec3 hi\u1ec7n..<\/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\/21655"}],"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=21655"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21655\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21655"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}