{"id":22805,"date":"2016-12-08T05:00:44","date_gmt":"2016-12-08T05:00:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22805"},"modified":"2018-01-29T00:45:44","modified_gmt":"2018-01-29T00:45:44","slug":"hang-khuyen-mai-cho-tang-co-phai-khau-tru-thue-tncn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22805","title":{"rendered":"H\u00e0ng khuy\u1ebfn m\u1ea1i, cho t\u1eb7ng c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN?"},"content":{"rendered":"
\"H\u00e0ng<\/a>

H\u00e0ng khuy\u1ebfn m\u1ea1i, cho t\u1eb7ng c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

Trong ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p th\u01b0\u1eddng hay c\u00f3 ho\u1ea1t \u0111\u1ed9ng khuy\u1ebfn m\u1ea1i, cho t\u1eb7ng qu\u00e0 cho kh\u00e1ch h\u00e0ng. H\u00e0ng h\u00f3a, hi\u1ec7n v\u1eadt \u0111\u01b0\u1ee3c t\u1eb7ng cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN kh\u00f4ng? N\u1ed9p theo m\u1ee9c thu\u1ebf n\u00e0o? \u0110\u00e2y l\u00e0 nh\u1eefng b\u0103n kho\u0103n m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng \u0111\u1eb7t c\u00e2u h\u1ecfi. \u0110\u1ec3 tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi n\u00e0y, K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u00e0ng khuy\u1ebfn m\u1ea1i, cho t\u1eb7ng c\u00f3\u00a0ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/span><\/h2>\n

\u00a01. C\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i<\/strong><\/span><\/h2>\n

T\u1ea1i \u0110i\u1ec1u 92 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i s\u1ed1 36\/2005\/QH11 quy \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c<\/span> khuy\u1ebfn m\u1ea1i:<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u 92. C\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i<\/em><\/span><\/span><\/p>\n

1. \u0110\u01b0a h\u00e0ng h\u00f3a m\u1eabu, cung \u1ee9ng d\u1ecbch v\u1ee5 m\u1eabu \u0111\u1ec3 kh\u00e1ch h\u00e0ng d\u00f9ng th\u1eed kh\u00f4ng<\/span> ph\u1ea3i tr\u1ea3 ti\u1ec1n.<\/span><\/em><\/span><\/p>\n

2. T\u1eb7ng h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng, cung \u1ee9ng d\u1ecbch<\/span> v\u1ee5 kh\u00f4ng thu ti\u1ec1n.<\/span><\/em><\/span><\/p>\n

3. B\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n<\/span> gi\u00e1 b\u00e1n h\u00e0ng, gi\u00e1<\/span> cung<\/span> \u1ee9ng<\/span> d\u1ecbch v\u1ee5 tr\u01b0\u1edbc \u0111\u00f3, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong th\u1eddi gian khuy\u1ebfn m\u1ea1i \u0111\u00e3 \u0111<\/span>\u0103ng k\u00fd ho\u1eb7c th\u00f4ng<\/span> b\u00e1o. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd gi\u00e1 th\u00ec vi\u1ec7c<\/span> khuy<\/span>\u1ebfn m\u1ea1i theo h\u00ecnh th\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/em><\/span><\/p>\n

4. B\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 k\u00e8m theo phi\u1ebfu mua h\u00e0ng, phi\u1ebfu s\u1eed d\u1ee5n<\/span>g d\u1ecbch v\u1ee5 \u0111<\/span>\u1ec3\u00a0kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t hay m\u1ed9t s\u1ed1 l\u1ee3i<\/span> \u00edch nh<\/span>\u1ea5t \u0111\u1ecbnh.<\/span><\/em><\/span><\/p>\n

5. B\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v<\/span>\u1ee5 c\u00f3 k\u00e8m phi\u1ebfu d\u1ef1<\/span> thi cho kh\u00e1ch h\u00e0ng<\/span> \u0111\u1ec3<\/span> ch\u1ecdn<\/span> ng\u01b0\u1eddi trao th\u01b0\u1edfng theo th<\/span>\u1ec3 l\u1ec7 v\u00e0 gi\u1ea3i th\u01b0\u1edfng \u0111<\/span>\u00e3 c\u00f4ng b\u1ed1.<\/span><\/em><\/span><\/p>\n

6. B\u00e1n h\u00e0n<\/span>g, cung \u1ee9ng d\u1ecbch v\u1ee5 k\u00e8m theo vi\u1ec7c tham d\u1ef1 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh mang<\/span> t\u00ednh may r\u1ee7i m\u00e0 vi\u1ec7c tham gia ch\u01b0\u01a1ng tr\u00ecnh g<\/span>\u1eafn li\u1ec1n v\u1edbi vi\u1ec7c mua h\u00e0ng h\u00f3a, d\u1ecbch<\/span> v\u1ee5 v\u00e0 vi\u1ec7c tr\u00fang th\u01b0\u1edfng d\u1ef1a tr\u00ean s\u1ef1 may m\u1eafn c\u1ee7a ng\u01b0\u1eddi tham gia theo th\u1ec3 l\u1ec7 v\u00e0<\/span> gi\u1ea3i th\u01b0<\/span>\u1edfng \u0111\u00e3 c\u00f4ng b\u1ed1.<\/span><\/em><\/span><\/p>\n

7. T\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean, theo \u0111\u00f3 vi\u1ec7c t\u1eb7ng th\u01b0\u1edfng<\/span> cho kh\u00e1ch h\u00e0ng c\u0103n c\u1ee9 tr\u00ean s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c tr\u1ecb gi\u00e1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch<\/span> h\u00e0ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u1ebb kh\u00e1ch h\u00e0ng, phi\u1ebfu ghi nh\u1eadn s\u1ef1<\/span> mua h\u00e0ng h<\/span>\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/span><\/em><\/span><\/p>\n

8. T<\/span>\u1ed5 ch\u1ee9c cho kh\u00e1ch h\u00e0ng tham<\/span> gia c\u00e1c ch\u01b0\u01a1ng<\/span> tr\u00ecnh<\/span> v\u0103n<\/span> h\u00f3a, ngh\u1ec7<\/span> thu\u1eadt,<\/span> gi\u1ea3i tr\u00ed v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n kh\u00e1c v\u00ec m\u1ee5c \u0111\u00edch<\/span> khuy\u1ebfn m\u1ea1i.<\/span><\/em><\/span><\/p>\n

9. C\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i kh\u00e1c n\u1ebfu \u0111\u01b0\u1ee3c c\u01a1<\/span> quan<\/span> qu\u1ea3n<\/span> l\u00fd<\/span> nh\u00e0 n\u01b0\u1edbc v\u1ec1<\/span> <\/em>th\u01b0\u01a1ng m\u1ea1i ch\u1ea5p thu\u1eadn<\/em>.\u201d<\/span><\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ec3n m\u1ea1i, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft\u00a0Quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i<\/a><\/span><\/p>\n

2. Quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNCN v\u1ec1 thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, qu\u00e0 t\u1eb7ng<\/strong><\/span><\/h2>\n

-T\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 6 v\u00e0 kho\u1ea3n 10 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf TNCN 2007 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c6. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, bao g\u1ed3m:<\/em><\/span><\/p>\n

…b) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i;<\/span><\/em><\/span><\/p>\n

…10. Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kh\u00f3an, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c<\/span> kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s<\/span>\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111<\/span>\u0103ng k\u00fd s<\/span>\u1edf h\u1eefu ho\u1eb7c<\/span> <\/em>\u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.<\/em>\u201d<\/span><\/span><\/p>\n

– T\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 6, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> ng\u00e0y 15 th\u00e1ng 8<\/span> n\u0103m 2013 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt s\u1eeda \u0111<\/span>\u1ed5i, b<\/span>\u1ed5 sung<\/span> m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP c\u1ee7a<\/span> Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d<\/span>\u1eabn<\/span><\/span><\/p>\n

\u201c6. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/span><\/em><\/span><\/p>\n

\u2026\u2026b) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i khi tham gia mua b<\/span>\u00e1n<\/span> h\u00e0ng h<\/span>\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i.\u201d<\/span><\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng, h\u00e0ng khuy\u1ebfn m\u1ea1i c\u1ee7a c\u00e1 nh\u00e2n ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN khi:<\/span><\/p>\n