{"id":21689,"date":"2016-01-29T08:56:51","date_gmt":"2016-01-29T08:56:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21689"},"modified":"2016-07-12T06:54:04","modified_gmt":"2016-07-12T06:54:04","slug":"hoi-dap-146","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21689","title":{"rendered":"H\u1ecfi \u0110\u00e1p 146"},"content":{"rendered":"

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

Nh\u1eefng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c \u1edf m\u1ed9t n\u01a1i, nh\u01b0ng c\u00f3 ph\u00e1t sinh th\u00eam thu nh\u1eadp \u1edf n\u01a1i kh\u00e1c. V\u1eady cu\u1ed1i n\u0103m c\u00f3 ph\u1ea3i t\u1ef1 \u0111i l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng? Hay ch\u1ec9 c\u1ea7n \u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n?<\/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 26, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/span>
\n “c) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, t\u1eeb kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:
\n……
\nc.4) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.
\nc.5) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, cho thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 doanh thu b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 nh\u00e0 cho thu\u00ea, c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai \u1edf n\u01a1i kh\u00e1c v\u00e0 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng, \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp, n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 c\u00f3 m\u1ee9c doanh thu t\u1eeb cho thu\u00ea nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 20 tri\u1ec7u \u0111\u1ed3ng, \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i kinh doanh, n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, m\u1eb7t b\u1eb1ng.<\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan:<\/span><\/p>\n

\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2015<\/a><\/span><\/p>\n

Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n

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

C\u00e1c kho\u1ea3n \u1ee7ng h\u1ed9 qu\u1ef9 ng\u01b0\u1eddi ngh\u00e8o, \u1ee7ng h\u1ed9 \u0111\u1ed3ng b\u00e0o b\u00e3o l\u1ee5t c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?<\/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 9, Kho\u1ea3n 3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb nh\u01b0 sau:<\/span>
\n “a.2) Kho\u1ea3n chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2012\/N\u0110-CP ng\u00e0y 12\/4\/2012 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a qu\u1ef9 x\u00e3 h\u1ed9i, qu\u1ef9 t\u1eeb thi\u1ec7n, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn v\u00e0 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n t\u00e0i tr\u1ee3.
\nT\u00e0i li\u1ec7u ch\u1ee9ng minh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc l\u00e0 ch\u1ee9ng t\u1eeb thu h\u1ee3p ph\u00e1p do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1c qu\u1ef9 c\u1ee7a Trung \u01b0\u01a1ng ho\u1eb7c c\u1ee7a t\u1ec9nh c\u1ea5p.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1c 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 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf. V\u00ec v\u1eady kho\u1ea3n \u1ee7ng h\u1ed9 qu\u1ef9 ng\u01b0\u1eddi ngh\u00e8o, \u1ee7ng h\u1ed9 \u0111\u1ed3ng b\u00e0o b\u00e3o l\u1ee5t chi theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c tr\u1eeb to\u00e0n b\u1ed9 khi quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span><\/p>\n

Ngo\u00e0i kho\u1ea3n tr\u00ean, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u00f2n bao g\u1ed3m c\u00e1c kho\u1ea3n n\u00e0o kh\u00e1c n\u1eefa? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/span><\/p>\n

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

Kho\u1ea3n l\u00e3i vay ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n ngo\u00e0i doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 3, \u0110i\u1ec3m a quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span>
\n \u201cThu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:
\na) Ti\u1ec1n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh vay theo h\u1ee3p \u0111\u1ed3ng vay ho\u1eb7c th\u1ecfa thu\u1eadn vay, tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft g.1 \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span>
\n C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty b\u1ea1n tr\u1ea3 l\u00e3i vay cho c\u00e1 nh\u00e2n ngo\u00e0i doanh nghi\u1ec7p th\u00ec kho\u1ea3n ti\u1ec1n l\u00e3i c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho vay l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf, b\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n tr\u01b0\u1edbc khi chi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan :C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

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

T\u00f4i c\u00f3 m\u1eb9 gi\u00e0 tr\u01b0\u1edbc \u0111\u00e2y do anh trai t\u00f4i nu\u00f4i d\u01b0\u1ee1ng, t\u1eeb th\u00e1ng 1\/2015 anh t\u00f4i m\u1ea5t s\u1ee9c lao \u0111\u1ed9ng, thu nh\u1eadp kh\u00f4ng \u0111\u1ee7 nu\u00f4i m\u1eb9 n\u00ean chuy\u1ec3n sang cho t\u00f4i nu\u00f4i d\u01b0\u1ee1ng. Nh\u01b0ng \u0111\u1ebfn th\u00e1ng 10\/2015 t\u00f4i m\u1edbi \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb. V\u1eady khi quy\u1ebft to\u00e1n thu\u1ebf, t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb t\u1eeb th\u00e1ng nu\u00f4i d\u01b0\u1ee1ng kh\u00f4ng?<\/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 9, Kho\u1ea3n 1, \u0110i\u1ec3m c quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 sau:<\/span>
\n “c.2.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1 nh\u00e2n trong n\u0103m c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng m\u00e0 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c mu\u1ed9n th\u00ec khi kh\u1ea5u tr\u1eeb thu\u1ebf h\u00e0ng th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb th\u00e1ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb, khi quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb t\u1eeb th\u00e1ng c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:H\u01b0\u1edbng d\u1eabn l\u1eadp m\u1eabu 09-3PL-TNCN gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/span><\/p>\n

Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh chi tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean th\u00e1ng 12\/2015 v\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng th\u1ee9 13 v\u00e0o th\u00e1ng 01\/2016. V\u1eady khi quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015 c\u00f3 t\u00ednh th\u00e1ng 12\/2015 v\u00e0 th\u00e1ng l\u01b0\u01a1ng th\u1ee9 13 kh\u00f4ng?<\/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 8, Kho\u1ea3n 2, \u0110i\u1ec3m b quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng 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\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\u201d.
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh n\u00eau tr\u00ean, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\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. Do v\u1eady ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 12\/2015 v\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng th\u1ee9 13 chi tr\u1ea3 v\u00e0o th\u00e1ng 01\/2016 th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0o k\u1ef3 k\u00ea khai th\u00e1ng 1 ho\u1eb7c k\u1ef3 k\u00ea khai Qu\u00fd I v\u00e0 quy\u1ebft to\u00e1n v\u00e0o n\u0103m 2016.<\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan:Quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/a><\/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","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: Nh\u1eefng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c \u1edf m\u1ed9t n\u01a1i, nh\u01b0ng c\u00f3 ph\u00e1t sinh th\u00eam thu nh\u1eadp \u1edf n\u01a1i kh\u00e1c. V\u1eady cu\u1ed1i n\u0103m c\u00f3 ph\u1ea3i t\u1ef1 \u0111i l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng? Hay ch\u1ec9 c\u1ea7n \u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC..<\/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\/21689"}],"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=21689"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21689\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21689"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}