{"id":22515,"date":"2016-04-09T02:21:12","date_gmt":"2016-04-09T02:21:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22515"},"modified":"2016-12-02T07:12:19","modified_gmt":"2016-12-02T07:12:19","slug":"cham-nop-thue-tinh-lai-0-03-tu-ngay-01072016","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22515","title":{"rendered":"Ch\u1eadm n\u1ed9p thu\u1ebf t\u00ednh l\u00e3i 0.03% t\u1eeb ng\u00e0y 01\/07\/2016"},"content":{"rendered":"

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1eeba \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y h\u00f4m qua ng\u00e0y 6\/4\/2016, \u0111\u00e3 quy \u0111\u1ecbnh t\u1eeb 01\/07\/2016 m\u1ee9c ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf gi\u1ea3m xu\u1ed1ng c\u00f2n 0.03% m\u1ed9t ng\u00e0y,\u0111\u1ec3 c\u00e1c b\u1ea1n k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u1eafm r\u00f5 h\u01a1n v\u1ea5n \u0111\u1ec1 n\u00e0y. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb \u0111\u1ebfn c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

T\u1eeb 01\/07\/2016 m\u1ee9c ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf gi\u1ea3m xu\u1ed1ng c\u00f2n 0.03% m\u1ed9t ng\u00e0y. M\u1ee9c n\u00e0y t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 0,9%\/th\u00e1ng, thay v\u00ec 0,05%\/ng\u00e0y hi\u1ec7n c\u00e1c b\u1ea1n \u0111ang \u00e1p d\u1ee5ng.<\/span><\/p>\n

\"Ch\u1eadm<\/h2>\n

Lu\u1eadt n\u00e0y n\u00eau r\u1ea5t c\u1ee5 th\u1ec3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a\u00a0c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c b\u1eb1ng 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/p>\n

So v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t 0,05%\/ng\u00e0y, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 1,5%\/th\u00e1ng hi\u1ec7n \u0111ang \u00e1p d\u1ee5ng theo kho\u1ea3n 4, \u0111i\u1ec1u 5, Lu\u1eadt s\u1ed1 71\/2014\/QH13 \u2013 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf – th\u00ec m\u1ee9c l\u00e3i su\u1ea5t v\u1eeba \u0111\u01b0\u1ee3c th\u00f4ng qua c\u00f3 gi\u1ea3m h\u01a1n l\u00e0 0.02%\/ng\u00e0y t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 0.6%\/th\u00e1ng.<\/span><\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, t\u1ea1i t\u1edd tr\u00ecnh Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t t\u1ef7 l\u1ec7 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf kh\u00f4ng n\u00ean quy \u0111\u1ecbnh m\u1ee9c c\u1ee5 th\u1ec3 t\u1ea1i Lu\u1eadt m\u00e0 giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng th\u1eddi k\u1ef3. L\u00e0m nh\u01b0 v\u1eady \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/span><\/p>\n

Nh\u01b0ng theo B\u1ed9 T\u00e0i ch\u00ednh, t\u1ef7 l\u1ec7 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u l\u1ea7n, nh\u01b0ng s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y ch\u01b0a theo k\u1ecbp v\u1edbi th\u1ef1c t\u1ebf, c\u00f3 th\u1eddi gian th\u00ec cao h\u01a1n l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng, c\u00f3 th\u1eddi gian th\u00ec l\u1ea1i th\u1ea5p h\u01a1n l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng. V\u1edbi m\u1ee9c t\u1ef7 l\u1ec7 0,05%\/ng\u00e0y \u00e1p d\u1ee5ng t\u1eeb 1-1-2015, t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3ng 18%\/n\u0103m l\u00e0 cao h\u01a1n l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng trong giai \u0111o\u1ea1n n\u00e0y l\u00e3i su\u1ea5t Ng\u00e2n h\u00e0ng \u0111ang \u00e1p d\u1ee5ng \u00a0kho\u1ea3ng 9,5-10,5%.<\/span><\/p>\n

Nh\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u0103m 2006, khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u00f4ng qua, m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi kho\u1ea3n ch\u1eadm thu\u1ebf ch\u1eadm n\u1ed9p l\u00e0 0,05%\/ng\u00e0y, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi 1.5%\/th\u00e1ng.<\/span><\/p>\n

Nh\u01b0ng \u0111\u1ebfn n\u0103m 2012, t\u1ea1i Lu\u1eadt s\u1ed1 21\/2012\/QH13, Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh c\u00f3 hai m\u1ee9c: 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p kh\u00f4ng qu\u00e1 ch\u00edn m\u01b0\u01a1i ng\u00e0y v\u00e0 0,07%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n ch\u00edn m\u01b0\u01a1i ng\u00e0y.<\/span><\/p>\n

\u0110\u1ebfn 2014, t\u1ea1i Lu\u1eadt s\u1ed1 71\/2014\/QH13, t\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u1ea1i l\u00e0 0,05%\/ng\u00e0y.<\/span><\/p>\n

Nh\u01b0 v\u1eady so v\u1edbi c\u00e1c l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh th\u00ec t\u1eeb ng\u00e0y 01\/07\/2016 c\u00f3 t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t l\u00e0 th\u1ea5p nh\u1ea5t. Th\u00f4ng qua vi\u1ec7c gi\u1ea3m l\u00e3i su\u1ea5t ch\u1eadm n\u1ed9p thu\u1ebf, Doanh nghi\u1ec7p s\u1ebd l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c l\u1ee3i nh\u1ea5t, tuy nhi\u00ean kh\u00f4ng ph\u1ea3i v\u00ec th\u1ebf doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u01a1i l\u00e0 vi\u1ec7c \u0111\u00f3ng thu\u1ebf c\u0169ng nh\u01b0 vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf, nh\u00e0 n\u01b0\u1edbc c\u00f3 nh\u1eefng quy \u0111\u1ecbnh r\u1ea5t nghi\u1ec7m ng\u1eb7t, c\u0169ng nh\u01b0 ch\u1ebf t\u00e0i ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t r\u00f5 r\u00e0ng. C\u1ee5 th\u1ec3 n\u1ed9i dung n\u00e0y Centax c\u0169ng \u0111\u00e3 c\u00f3 n\u00eau ra trong b\u00e0i vi\u1ebft:\u00a0M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><\/a>\u00a0<\/strong>m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i th\u00eam.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 6\/4\/2016 v\u1eeba qua Qu\u1ed1c H\u1ed9i \u0111\u00e3 th\u00f4ng qua Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT. Theo \u0111\u00f3 t\u1eeb ng\u00e0y 1\/7\/2016 m\u1ee9c ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf gi\u1ea3m xu\u1ed1ng c\u00f2n 0.03% m\u1ed9t ng\u00e0y<\/p>\n","protected":false},"author":7,"featured_media":22516,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2828,2829],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22515"}],"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=22515"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22515\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22516"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22515"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}