{"id":22907,"date":"2016-05-29T11:42:49","date_gmt":"2016-05-29T11:42:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22907"},"modified":"2016-07-13T03:45:05","modified_gmt":"2016-07-13T03:45:05","slug":"cong-van-so-905tct-kk-vv-thuc-hien-kien-nghi-cua-ktnn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22907","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 905\/TCT-KK V\/v th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb c\u1ee7a KTNN"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n
\nHo\u1eb7c t\u1ea3i tr\u1ef1c ti\u1ebfp\u00a0>>>T\u1ea0I \u0110\u00c2Y<\/a><\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n\n\n\n\n
\n

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

S\u1ed1: 905\/TCT-KK<\/span>
\n V\/v: th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb c\u1ee7a KTNN<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i , ng\u00e0y 09 th\u00e1ng 03 n\u0103m 2016<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/b> C\u1ee5c Thu\u1ebf t\u1ec9nh Kon Tum<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 1009\/CT-KK&KTT ng\u00e0y 01\/02\/2016 v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Kon Tum, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 1, Kho\u1ea3n 4 \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c thanh to\u00e1n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t:<\/span><\/p>\n

\u201c1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eeba c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n thu\u1ebf truy thu, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n thu\u1ebf ph\u00e1t sinh, ti\u1ec1n ph\u1ea1t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ghi r\u00f5 tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t theo th\u1ee9 t\u1ef1 thanh to\u00e1n sau \u0111\u00e2y:<\/i><\/span><\/p>\n

a) Ti\u1ec1n thu\u1ebf n\u1ee3;<\/i><\/span><\/p>\n

b) Ti\u1ec1n thu\u1ebf truy thu;<\/i><\/span><\/p>\n

c) Ti\u1ec1n ch\u1eadm n\u1ed9p;<\/i><\/span><\/p>\n

d) Ti\u1ec1n thu\u1ebf ph\u00e1t sinh;<\/i><\/span><\/p>\n

\u0111) Ti\u1ec1n ph\u1ea1t.<\/i><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng m\u1ed9t th\u1ee9 t\u1ef1 thanh to\u00e1n c\u00f3 nhi\u1ec1u kho\u1ea3n ph\u1ea3i n\u1ed9p c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p kh\u00e1c nhau th\u00ec th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a kho\u1ea3n ph\u1ea3i n\u1ed9p, kho\u1ea3n n\u00e0o c\u00f3 h\u1ea1n n\u1ed9p tr\u01b0\u1edbc \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u01b0\u1edbc…<\/i><\/span><\/p>\n

4. C\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn v\u00e0 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n theo \u0111\u00fang th\u1ee9 t\u1ef1 thanh to\u00e1n n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang th\u1ee9 t\u1ef1 thanh to\u00e1n n\u00eau tr\u00ean, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft theo m\u1eabu 01\/NOPT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y ch\u1eadm nh\u1ea5t ng\u00e0y 10 th\u00e1ng sau th\u00e1ng c\u01a1 quan thu\u1ebf \u0111\u00e3 h\u1ea1ch to\u00e1n.\u201d<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 33 Th\u00f4ng t\u01b0 s\u1ed1 156\/TT-BTC h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba:<\/span><\/p>\n

\u201c1. Ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c coi l\u00e0 n\u1ed9p th\u1eeba khi:<\/i><\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n so ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf (ti\u1ec3u m\u1ee5c)<\/u>quy \u0111\u1ecbnh c\u1ee7a m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) n\u0103m t\u00ednh t\u1eeb ng\u00e0y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba khi c\u00f3 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf.<\/i><\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y).<\/i><\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n gi\u1ea3i quy\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo th\u1ee9 t\u1ef1 quy \u0111\u1ecbnh sau:<\/i><\/span><\/p>\n

a) B\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 ho\u1eb7c c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00f9ng lo\u1ea1i thu\u1ebf<\/u> theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y).<\/i><\/span><\/p>\n

b) B\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf (ti\u1ec3u m\u1ee5c) quy \u0111\u1ecbnh c\u1ee7a m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 06 (s\u00e1u) th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba m\u00e0 kh\u00f4ng ph\u00e1t sinh kho\u1ea3n ph\u1ea3i n\u1ed9p ti\u1ebfp theo th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y.<\/i><\/span><\/p>\n

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u00e1t n\u1ed9p th\u1eeba theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y sau khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y m\u00e0 v\u1eabn s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng VII Th\u00f4ng t\u01b0 n\u00e0y \u2026.\u201d<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, vi\u1ec7c b\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean t\u1eebng lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf (ti\u1ec3u m\u1ee5c) trong m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 n\u1ed9p th\u1eeba v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n gi\u1ea3i quy\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 33 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span><\/p>\n

Hi\u1ec7n nay, H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf t\u1eadp trung (TMS) \u0111ang h\u1ed7 tr\u1ee3 b\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng theo tr\u00ecnh t\u1ef1 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf (ti\u1ec3u m\u1ee5c).<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh Kon Tum \u0111\u01b0\u1ee3c bi\u1ebft .\/.<\/span><\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:<\/i><\/b>
\n<\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span>
\n – C\u1ee5c CNTT;<\/span>
\n – L\u01b0u: VT, KK (3b).<\/span><\/td>\n		\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/b><\/span><\/p>\n

Nguy\u1ec5n \u0110\u1ea1i Tr\u00ed<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1 905\/TCT-KK V\/v th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb c\u1ee7a KTNN – K\u1ebf to\u00e1n Centax lu\u00f4n lu\u00f4n c\u1eadp nh\u1eadp v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 k\u1ebf to\u00e1n thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":23142,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2794,2795],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22907"}],"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=22907"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22907\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23142"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22907"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}