{"id":22894,"date":"2016-12-07T03:00:47","date_gmt":"2016-12-07T03:00:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22894"},"modified":"2016-12-07T06:25:39","modified_gmt":"2016-12-07T06:25:39","slug":"quy-dinh-ve-thue-nha-thau-va-nha-thau-phu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22894","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 nh\u00e0 th\u1ea7u ph\u1ee5"},"content":{"rendered":"<div id=\"attachment_28358\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/12\/Thu\u1ebf-nh\u00e0-th\u1ea7u-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\"><img aria-describedby=\"caption-attachment-28358\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-28358\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/12\/Thu\u1ebf-nh\u00e0-th\u1ea7u-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x183.jpg\" alt=\"Thu\u1ebf nh\u00e0 th\u1ea7u _ K\u1ebf to\u00e1n thu\u1ebf Centax\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/12\/Thu\u1ebf-nh\u00e0-th\u1ea7u-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/12\/Thu\u1ebf-nh\u00e0-th\u1ea7u-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-28358\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Thu\u1ebf nh\u00e0 th\u1ea7u _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Thu\u1ebf nh\u00e0 th\u1ea7u<\/strong> l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 kh\u00f3 kh\u00f4ng ch\u1ec9 v\u1edbi doanh nghi\u1ec7p m\u00e0 \u0111\u1ed1i v\u1edbi c\u1ea3 c\u01a1 quan ch\u1ee9c n\u0103ng. Nh\u1ea5t l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p thu\u1ebf nh\u00e0 th\u1ea7u c\u00f2n li\u00ean quan t\u1edbi th\u1ea7u ph\u1ee5 l\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u0103c <strong>th\u1ea7u ph\u1ee5<\/strong> l\u00e0 doanh nghi\u1ec7p Vi\u1ec7t nam<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"centax.dsoftware.vn\">K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-1278tct-cs-ve-thue-nha-thau\/\">C\u00f4ng v\u0103n s<span lang=\"VI\">\u1ed1: <\/span>1278\/<span lang=\"VI\">TCT-<\/span>CS<\/a> Ng\u00e0y 28\/3\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a\u00a0T\u1ed5ng c\u1ee5c thu\u1ebf g\u1eedi C\u1ee5c thu\u1ebf H\u1ea3i D\u01b0\u01a1ng\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u cho C\u1ee5c thu\u1ebf H\u1ea3i D\u01b0\u01a1ng v\u1edbi nh\u1eefng n\u1ed9i dung ch\u00ednh sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">&#8211; Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 nh\u1eefng &#8220;T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam&#8230; kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn, ho\u1eb7c cam k\u1ebft gi\u1eefa Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1edbi t\u1ed5 ch\u1ee9c, c<\/span>\u00e1<span lang=\"VI\"> nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c gi\u1eefa Nh\u00e0 th<\/span>\u1ea7<span lang=\"VI\">u n\u01b0\u1edbc ngo\u00e0i v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c c\u1ee7a H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u&#8221;<\/span><span lang=\"VI\">\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam t\u1eeb vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 cho nh\u00e0 th\u1ea7u VN \u0111\u1ec3 nh\u00e0 th\u1ea7u VN th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n thi\u1ebft k\u1ebf v\u00e0 x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t th\u1ee9c \u0103n ch\u0103n nu\u00f4i t\u1ea1i Vi\u1ec7t Nam n\u00ean thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam. Nh\u00e0 th\u1ea7u VN c\u00f3 tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u VN n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7 th\u00ec:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> +) N\u1ebfu nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao l\u1ea1i t\u1eeb h\u1ee3p \u0111\u1ed3ng th\u1ea7u ch\u00ednh v\u00e0 c\u00f3 t\u00ean trong danh s\u00e1ch th\u1ea7u ph\u1ee5 k\u00e8m theo H\u1ee3p \u0111\u1ed3ng th\u1ea7u ch\u00ednh th\u00ec n\u1ed9p thu\u1ebf GTGT tr\u00ean doanh thu h\u1ee3p \u0111\u1ed3ng th\u1ea7u ph\u1ee5 k\u00fd v\u1edbi nh\u00e0 th\u1ea7u VN v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> +) N\u1ebfu nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u00ean trong danh s\u00e1ch th\u1ea7u ph\u1ee5 k\u00e8m theo H\u1ee3p \u0111\u1ed3ng th\u1ea7u ch\u00ednh th\u00ec nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN tr\u00ean doanh thu h\u1ee3p \u0111\u1ed3ng th\u1ea7u k\u00fd v\u1edbi nh\u00e0 th\u1ea7u VN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem to\u00e0n v\u0103n\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-1278tct-cs-ve-thue-nha-thau\/\">C\u00f4ng v\u0103n s<span lang=\"VI\">\u1ed1: <\/span>1278\/<span lang=\"VI\">TCT-<\/span>CS Ng\u00e0y 28\/3\/2016<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 kh\u00f3 kh\u00f4ng ch\u1ec9 v\u1edbi DN m\u00e0 \u0111\u1ed1i v\u1edbi c\u1ea3 c\u01a1 quan ch\u1ee9c n\u0103ng. M\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i b\u00e0i Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 nh\u00e0 th\u1ea7u ph\u1ee5<\/p>\n","protected":false},"author":7,"featured_media":7925,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2637,2638,2639],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22894"}],"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=22894"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22894\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7925"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22894"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}