{"id":22783,"date":"2016-12-12T02:00:12","date_gmt":"2016-12-12T02:00:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22783"},"modified":"2016-12-12T02:11:38","modified_gmt":"2016-12-12T02:11:38","slug":"khong-tinh-cham-nop-tien-thue-va-cuong-che-no-thue-voi-nhung-truong-hop-su-dung-nguon-von-ngan-sach-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22783","title":{"rendered":"Kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch"},"content":{"rendered":"
\"V\u1ed1n<\/a>

V\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

C\u00e1c doanh nghi\u1ec7p n\u1ebfu ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf th\u00ec b\u1ecb c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p. Nh\u01b0ng c\u0169ng c\u00f3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh ch\u1eadm \u00a0n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch. Quy \u0111\u1ecbnh v\u1ec1 tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch<\/span><\/h2>\n

1. Kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/strong><\/h2>\n

T\u1ea1i Kho\u1ea3n 10 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC <\/a>s\u1eeda \u0111\u1ed5i b\u1ed5 sung Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

\u00a0\u201c\u0110i\u1ec1u 34a. Kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/i><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) n\u00ean kh\u00f4ng n\u1ed9p thu\u1ebf k\u1ecbp th\u1eddi d<\/span>\u1eab<\/i>n \u0111\u1ebfn n\u1ee3 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.”<\/span><\/i><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng doanh nghi\u1ec7p cung \u1ee9ng h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 cho nh\u1eefng \u0111\u01a1n v\u1ecb nh\u00e0 n\u01b0\u1edbc, \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng v\u1ed1n ng\u00e2n s\u00e1ch, n\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n, th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/span><\/p>\n

2. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/strong><\/h2>\n

T\u1ea1i Kho\u1ea3n 10 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung Th\u00f4ng t\u01b0 156\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y cung c\u1ea5p cho c\u01a1 quan thu\u1ebf qu\u1ea3n <\/span>l\u00fd <\/i>tr\u1ef1c ti\u1ebfp v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng v<\/span>\u1ed1<\/i>n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf <\/i>ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n theo m<\/span>\u1eab<\/i>u s<\/span>\u1ed1<\/i> 01\/TCN ban h\u00e0nh k<\/span>\u00e8<\/i>m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/i><\/span><\/p>\n

b) C\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u1eddi gian ki\u1ec3m tra t\u1ed1i \u0111a l\u00e0 03 ng\u00e0y l\u00e0m vi\u1ec7c. Sau khi ki\u1ec3m tra, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh:<\/span><\/i><\/span><\/p>\n

– N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf <\/i>kh\u00f4ng ph\u1ea3i n\u1ed9p ti<\/span>\u1ec1<\/i>n ch\u1eadm n\u1ed9p thu\u1ebf.<\/span><\/i><\/span><\/p>\n

– N<\/span>\u1ebf<\/i>u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf <\/i>ph\u1ea3i n\u1ed9p ti<\/span>\u1ec1<\/i>n ch\u1eadm n\u1ed9p thu<\/span>\u1ebf (th\u00f4ng b\u00e1o ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ph\u1ea1t n\u1ed9p) v\u00e0 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean,\u00a0n\u1ebfu doanh nghi\u1ec7p cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho \u0111\u01a1n v\u1ecb thanh to\u00e1n b\u1eb1ng ngu\u1ed3n ng\u00e2n s\u00e1ch, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n