{"id":22646,"date":"2016-04-22T04:56:14","date_gmt":"2016-04-22T04:56:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22646"},"modified":"2016-12-02T03:11:28","modified_gmt":"2016-12-02T03:11:28","slug":"nhung-diem-moi-cua-luat-sua-doi-3-luat-thue-gtgtttdb-luat-quan-ly-thue-thuc-hien-tu-172016","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22646","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i 3 lu\u1eadt thu\u1ebf GTGT,TT\u0110B, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n t\u1eeb 1\/7\/2016"},"content":{"rendered":"

Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf GTGT, lu\u1eadt thu\u1ebf TT\u0110B v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1eeba \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i kh\u00f3a XIII th\u00f4ng qua v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0o ng\u00e0y 1\/7\/2016. \u0110\u1ec3 c\u00e1c b\u1ea1n k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1eafm r\u00f5 h\u01a1n v\u1ea5n \u0111\u1ec1 n\u00e0y. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i<\/strong> 3 lu\u1eadt thu\u1ebf GTGT, TT\u0110B, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n t\u1eeb 1\/7\/2016<\/span><\/p>\n

1. \u0110i\u1ec1u ch\u1ec9nh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4<\/em><\/strong><\/span><\/h2>\n

Theo bi\u1ec3u thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) m\u1edbi, thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng \u00f4 t\u00f4 nguy\u00ean chi\u1ebfc nh\u1eadp kh\u1ea9u ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng c\u00f3 dung t\u00edch xi-lanh \u0111\u1ed9ng c\u01a1 t\u1eeb 1.500 cm3 tr\u1edf xu\u1ed1ng s\u1ebd gi\u1ea3m t\u1eeb m\u1ee9c 45% hi\u1ec7n h\u00e0nh xu\u1ed1ng c\u00f2n 40% k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2016, sau \u0111\u00f3 gi\u1ea3m ti\u1ebfp xu\u1ed1ng c\u00f2n 35% k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2018.<\/span><\/p>\n

Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi xe c\u00f3 dung t\u00edch xi-lanh tr\u00ean 1.500 cm3 \u0111\u1ebfn 2.000 cm3 gi\u1eef nguy\u00ean m\u1ee9c 45% hi\u1ec7n h\u00e0nh \u0111\u1ebfn ng\u00e0y 31\/12\/2017, sau \u0111\u00f3 gi\u1ea3m xu\u1ed1ng c\u00f2n 40% k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2018.<\/span><\/p>\n

Gi\u1ea3m thu\u1ebf v\u1edbi xe dung t\u00edch nh\u1ecf nh\u01b0ng Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh t\u0103ng thu\u1ebf v\u1edbi c\u00e1c lo\u1ea1i xe c\u00f3 dung t\u00edch xi-lanh tr\u00ean 2.500 cm3.<\/span><\/p>\n

C\u1ee5 th\u1ec3, thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B \u00e1p d\u1ee5ng cho xe c\u00f3 dung t\u00edch xi-lanh tr\u00ean 2.500 cm3 \u0111\u1ebfn 3.000 cm3 s\u1ebd t\u0103ng t\u1eeb m\u1ee9c 50% hi\u1ec7n h\u00e0nh l\u00ean 55% k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2016, sau \u0111\u00f3 t\u0103ng ti\u1ebfp l\u00ean 60% k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2018.<\/span><\/p>\n

90% l\u00e0 m\u1ee9c thu\u1ebf d\u00e0nh cho xe c\u00f3 dung t\u00edch xi-lanh tr\u00ean 3.000 cm3 \u0111\u1ebfn 4.000 cm3 v\u00e0 110% l\u00e0 m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi xe c\u00f3 dung t\u00edch xi-lanh tr\u00ean 4.000 cm3 \u0111\u1ebfn 5.000 cm3; 130% \u0111\u1ed1i v\u1edbi xe c\u00f3 dung t\u00edch xi-lanh tr\u00ean 5.000 cm3 \u0111\u1ebfn 6.000 cm3 v\u00e0 150% \u0111\u1ed1i v\u1edbi xe c\u00f3 dung t\u00edch xi-lanh tr\u00ean 6.000 cm3.<\/span><\/p>\n

C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t m\u1edbi s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2016. T\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i xe n\u00e0y hi\u1ec7n \u0111\u1ec1u \u0111ang ch\u1ecbu chung m\u1ee9c thu\u1ebf 60%.<\/span><\/p>\n

V\u1edbi xe motor home kh\u00f4ng ph\u00e2n bi\u1ec7t dung t\u00edch xi -lanh th\u00ec 70% l\u00e0 m\u1ee9c thu\u1ebf t\u1eeb 1\/7\/2016 v\u00e0 t\u1eeb 1\/1\/2018 ti\u1ebfp t\u1ee5c t\u0103ng l\u00ean 75%.<\/span><\/p>\n

2. Mi\u1ec5n thu\u1ebf cho c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/em><\/strong><\/span><\/h2>\n

Li\u00ean quan \u0111\u1ebfn s\u1eeda \u0111\u1ed5i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt m\u1edbi quy \u0111\u1ecbnh, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m t\u1eeb 50 ngh\u00ecn \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/span><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, ch\u01b0a th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf cho ph\u00e9p n\u1ed9p d\u1ea7n ti\u1ec1n n\u1ee3 thu\u1ebf trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 m\u01b0\u1eddi hai th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a th\u1eddi h\u1ea1n c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf.<\/span><\/p>\n

Vi\u1ec7c n\u1ed9p d\u1ea7n ti\u1ec1n n\u1ee3 thu\u1ebf \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ph\u1ea3i c\u00f3 b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,03%\/ ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/p>\n

3. B\u1ed5 sung nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT<\/em><\/strong><\/span><\/h2>\n

T\u1ea1i \u0111i\u1ec1u kho\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 thu\u1ebf GTGT, Lu\u1eadt Thu\u1ebf m\u1edbi quy \u0111\u1ecbnh b\u1ed5 sung c\u00e1c s\u1ea3n ph\u1ea9m kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT nh\u01b0: S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u; Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c\u2026<\/span><\/p>\n

\u0110i\u1ec3m m\u1edbi trong Lu\u1eadt s\u1eeda \u0111\u1ed5i 3 lu\u1eadt thu\u1ebf li\u00ean quan t\u1edbi ho\u00e0n thu\u1ebf GTGT, theo \u0111\u00f3 c\u01a1 s\u1edf kinh doanh trong th\u00e1ng, qu\u00fd c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo th\u00e1ng, qu\u00fd, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ea3i quan.<\/span><\/p>\n

Th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, h\u1ea3i quan trong th\u1eddi gian hai n\u0103m li\u00ean t\u1ee5c; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.\/.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a lu\u1eadt s\u1eeda \u0111\u1ed5i \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i kh\u00f3a XIII th\u00f4ng qua li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT, TT\u0110B v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd Thu\u1ebf s\u1ebd b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2016<\/p>\n","protected":false},"author":7,"featured_media":19769,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3869,3870],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22646"}],"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=22646"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22646\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19769"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22646"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}