{"id":22901,"date":"2016-05-07T05:15:17","date_gmt":"2016-05-07T05:15:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22901"},"modified":"2016-05-07T10:28:01","modified_gmt":"2016-05-07T10:28:01","slug":"quy-dinh-ve-cap-ma-so-thue-va-ke-khai-thue-cho-chi-nhanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22901","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 k\u00ea khai thu\u1ebf cho chi nh\u00e1nh"},"content":{"rendered":"

\"Quy<\/h2>\n

R\u1ea5t nhi\u1ec1u quy \u0111\u1ecbnh v\u1ec1 chi nh\u00e1nh, k\u1ebf to\u00e1n c\u0169ng r\u1ea5t l\u00fang t\u00fang khi doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh. Chi nh\u00e1nh ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp, hay ph\u1ee5 thu\u1ed9c c\u0169ng c\u00f3 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 k\u00ea khai thu\u1ebf kh\u00e1c nhau. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 k\u00ea khai thu\u1ebf cho chi nh\u00e1nh<\/strong><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf GTGT t\u1ea1i chi nh\u00e1nh ph\u1ee5 thu\u1ed9c<\/a><\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 Kho\u1ea3n 8, Kho\u1ea3n 9, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP<\/a> ng\u00e0y 14\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn m\u00e3 s\u1ed1 doanh nghi\u1ec7p, m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, m\u00e3 s\u1ed1 \u0111\u1ecba \u0110i\u1ec3m kinh doanh quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c8. \u0110\u1ed1i v\u1edbi c\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u0111\u00e3 th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, doanh nghi\u1ec7p li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1, sau \u0111\u00f3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh.<\/i><\/span><\/p>\n

9. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (\u0111\u1ed3ng th\u1eddi l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh), m\u00e3 s\u1ed1 doanh nghi\u1ec7p l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf do c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u1ea5p cho doanh nghi\u1ec7p.\u201d<\/i><\/span><\/p>\n

Kho\u1ea3n 4, Kho\u1ea3n 6, \u0110i\u1ec1u 81 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP ng\u00e0y 14\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn \u0110i\u1ec1u Kho\u1ea3n chuy\u1ec3n ti\u1ebfp quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c4. Doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (\u0111\u1ed3ng th\u1eddi l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh) tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng theo n\u1ed9i dung c\u00e1c gi\u1ea5y ch\u1ee9ng nh\u1eadn n\u00eau tr\u00ean v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ed5i sang Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo m\u1eabu m\u1edbi khi \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.\u201d;<\/i><\/span><\/p>\n

\u201c6. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p thay th\u1ebf cho n\u1ed9i dung \u0111\u0103ng k\u00fd kinh doanh trong Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (\u0111\u1ed3ng th\u1eddi l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh) nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd kinh doanh, doanh nghi\u1ec7p n\u1ed9p gi\u1ea5y \u0111\u1ec1 ngh\u1ecb k\u00e8m theo b\u1ea3n sao h\u1ee3p l\u1ec7 Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c b\u1ea3n sao h\u1ee3p l\u1ec7 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (\u0111\u1ed3ng th\u1eddi l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh) v\u00e0 b\u1ea3n sao h\u1ee3p l\u1ec7 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.\u201d<\/i><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng chi nh\u00e1nh, c\u01a1 s\u1edf ph\u1ea3i \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 ghi tr\u00ean \u0111\u0103ng k\u00fd kinh doanh g\u1ed3m:<\/span><\/p>\n