{"id":22855,"date":"2016-12-15T01:20:34","date_gmt":"2016-12-15T01:20:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22855"},"modified":"2016-12-15T04:37:48","modified_gmt":"2016-12-15T04:37:48","slug":"cach-xu-ly-khi-bi-dong-ma-so-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22855","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd khi b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"
\"M\u00e3<\/a>

M\u00e3 s\u1ed1 thu\u1ebf b\u1ecb \u0111\u00f3ng _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

Nhi\u1ec1u doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng m\u00e0 b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, khi\u1ebfn cho doanh nghi\u1ec7p g\u1eb7p kh\u00f4ng \u00edt kh\u00f3 kh\u0103n trong ho\u1ea1t \u0111\u1ed9ng. V\u1eady t\u1ea1i sao b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf? \u0110\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf th\u00ec DN ph\u1ea3i l\u00e0m g\u00ec? DN ph\u1ea3i x\u1eed l\u00fd th\u1ebf n\u00e0o khi b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf ? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u00e1ch x\u1eed l\u00fd khi b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/strong><\/h2>\n

1. \u0110\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/span><\/p>\n

\u0110\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 tr\u01b0\u1eddng h\u1ee3p tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u00ean h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf b\u1ecb kh\u00f3a, c\u00f4ng ty b\u1ecb ng\u1eebng ho\u1ea1t \u0111\u1ed9ng do \u0111\u1ed1ng m\u00e3 s\u1ed1 thu\u1ebf, kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c nh\u01b0: n\u1ed9p t\u1edd khai, n\u1ed9p thu\u1ebf,\u00a0thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd kinh doanh\u2026.<\/span><\/p>\n

2. T\u1ea1i sao doanh nghi\u1ec7p b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/strong><\/h2>\n

Kho\u1ea3n 2 \u0111i\u1ec1u 15 c\u1ee7a Th\u00f4ng t\u01b0 80\/2012\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf b\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf (\u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf) khi vi ph\u1ea1m c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

“Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng khai thu\u1ebf, n\u1ed9p thu\u1ebf m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf<\/em><\/span><\/p>\n

Qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf g\u1eedi c\u00f4ng v\u0103n th\u00f4ng b\u00e1o m\u00e0 kh\u00f4ng c\u00f3 ph\u1ea3n h\u1ed3i t\u1eeb ph\u00eda ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/em><\/span><\/p>\n

Khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra kh\u00f4ng th\u1ea5y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ea1i c\u01a1 s\u1edf \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf”<\/em><\/span><\/p>\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh tr\u00ean ph\u1ea7n l\u1edbn l\u00e0 do nh\u1eefng l\u00fd do sau:<\/span><\/p>\n