{"id":22789,"date":"2016-12-12T01:30:51","date_gmt":"2016-12-12T01:30:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22789"},"modified":"2016-12-12T01:52:24","modified_gmt":"2016-12-12T01:52:24","slug":"cong-van-so-5369tct-qln-vv-khong-tinh-cham-nop-tien-thue-va-cuong-che-no-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22789","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 5369\/TCT-QLN V\/v Kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf"},"content":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1: 5369\/TCT-QLN V\/v Kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf<\/span><\/h1>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n T\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\n——-<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: <\/span>5369\/TCT-QLN<\/span><\/span>
\n V\/v kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y <\/span>14<\/i> th\u00e1ng <\/span>12<\/i> n\u0103m 2015<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu\u1ebf t\u1ec9nh B\u1ebfn Tre<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 2218\/CT-QLN ng\u00e0y 20\/11\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u1ebfn Tre v\u1ec1 vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf, v\u1ec1 vi\u1ec7c n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

1. <\/span>V\u1ec1 vi\u1ec7c kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/span><\/span><\/strong><\/h2>\n

C\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP<\/a> ng\u00e0y 12\/2\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

– T\u1ea1i Kho\u1ea3n 10 \u0110i\u1ec1u 2: \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

\u2026<\/span><\/p>\n

3. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/i><\/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, \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m tra t\u1ea1i C\u00f4ng ty; xem x\u00e9t, gi\u1ea3i quy\u1ebft v\u1ec1 vi\u1ec7c kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh.<\/span><\/p>\n

2.<\/span> V\u1ec1 vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf<\/span><\/span><\/strong><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111ang \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb xu\u1ea5t t\u1eebng h\u00f3a \u0111\u01a1n l\u1ebb cho t\u1eebng l\u00f4 h\u00e0ng, h\u1ea1ng M\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th<\/span>\u00e0nh \u0111\u1ec3 c\u00f3 ngu\u1ed3n thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u00f4ng nh\u00e2n, thanh to\u00e1n c\u00e1c Kho\u1ea3n chi ph\u00ed \u0111\u1ea3m b\u1ea3o s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c li\u00ean t\u1ee5c th\u00ec c\u01a1 quan thu\u1ebf \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n cam k\u1ebft n\u1ed9p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m 4.1.c) C\u00f4ng v\u0103n s\u1ed1 14451\/BTC-TCT ng\u00e0y 15\/10\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c tri\u1ec3n khai bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf qu\u00fd IV\/2015.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh B<\/span>\u1ebfn Tre bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Nh\u01b0 tr\u00ean;
\n– PTCT Phi V\u00e2n Tu\u1ea5n (\u0111\u1ec3 b\/c);
\n– V\u1ee5 Ph\u00e1p ch\u1ebf -TCT;
\n– L\u01b0u: VT, QLN (2b).<\/span><\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/span>
\n<\/b>KT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 QU\u1ea2N L\u00dd N\u1ee2 V\u00c0 CCNT<\/span>
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

V\u0169 \u0110\u1ee9c Tu\u00e2n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1: 5369\/TCT-QLN V\/v Kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 5369\/TCT-QLN V\/v kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf H\u00e0..<\/p>\n","protected":false},"author":7,"featured_media":22516,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2701,2817,2818,2819],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22789"}],"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=22789"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22789\/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=22789"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}