{"id":23023,"date":"2016-05-14T04:09:41","date_gmt":"2016-05-14T04:09:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23023"},"modified":"2016-12-01T07:34:06","modified_gmt":"2016-12-01T07:34:06","slug":"mien-thue-tncn-tu-ngay-01052016","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23023","title":{"rendered":"Mi\u1ec5n thu\u1ebf TNCN t\u1eeb ng\u00e0y 01\/05\/2016"},"content":{"rendered":"<div id=\"attachment_8565\" style=\"width: 360px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-8565\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-8565\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/thu-nh\u1eadp-t\u1eeb-kinh-doanh.jpg\" alt=\"Mi\u1ec5n thu\u1ebf TNCN t\u1eeb ng\u00e0y 01\/05\/2016\" width=\"350\" height=\"226\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/thu-nh\u1eadp-t\u1eeb-kinh-doanh.jpg 450w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/thu-nh\u1eadp-t\u1eeb-kinh-doanh-300x193.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><p id=\"caption-attachment-8565\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Mi\u1ec5n thu\u1ebf TNCN<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb ng\u00e0y 01\/5\/2016, c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 <strong>mi\u1ec5n thu\u1ebf TNCN<\/strong>\u00a0s\u1ebd b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1. Mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ee7 t\u01b0\u1edbng Nguy\u1ec5n T\u1ea5n D\u0169ng v\u1eeba ban h\u00e0nh <strong>Quy\u1ebft \u0111\u1ecbnh 06\/2016\/Q\u0110-TTg<\/strong> ng\u00e0y 22\/02\/2016 v\u1ec1 mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/05\/2016. Chi ti\u1ebft Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00e1c b\u1ea1n t\u1ea3i v\u1ec1\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/05\/Quyet-Dinh-06-2016-QD-TTg.doc\">&gt;&gt;&gt;T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/em><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u201c<\/em><\/strong><strong><em>\u0110i\u1ec1u 1. Ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>1. Quy\u1ebft \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2. Quy<\/em><em>\u1ebf<\/em><em>t \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111<\/em><em>\u1ed1<\/em><em>i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tuy\u1ec3n ch\u1ecdn \u0111\u1ec3 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i, tr\u00ean c\u01a1 s\u1edf th\u1ed1ng nh\u1ea5t gi\u1eefa t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u01a1 quan ch\u1ee7 qu\u1ea3n d\u1ef1 \u00e1n c\u1ee7a Vi\u1ec7t Nam quy \u0111\u1ecbnh t\u1ea1i v\u0103n ki\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i.<\/em><em>\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0Theo qui \u0111\u1ecbnh tr\u00ean, nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c t\u1ea1i d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tuy\u1ec3n ch\u1ecdn th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7, c\u00f3 s\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u01a1 quan ch\u1ee7 qu\u1ea3n d\u1ef1 \u00e1n Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>2. \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n.<\/strong><\/em><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec1u 2 quy\u1ebft \u0111\u1ecbnh 06\/2016\/Q\u0110-TTg ng\u00e0y 22\/02\/2016 quy \u0111\u1ecbnh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u201c<\/em><\/strong><strong><em>\u0110i\u1ec1u 2. \u0110i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>1. C\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2. C\u00f3 h\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u1edbi t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c v\u1edbi c\u01a1 quan ch\u1ee7 qu\u1ea3n d\u1ef1 \u00e1n ho\u1eb7c v\u1edbi ch\u1ee7 kho\u1ea3n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i c\u1ee7a Vi\u1ec7t Nam tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i theo v\u0103n ki\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t v\u00e0 \u0111i\u1ec1u kho\u1ea3n giao vi\u1ec7c (TOR) cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i \u0111\u00ednh k\u00e8m h\u1ee3p \u0111\u1ed3ng.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ri\u00eang h\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u1edbi t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i b\u1ed5 sung x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 kho\u1ea3n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 c\u1ee7a Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i theo v\u0103n ki\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/em><em>\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady, chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 h\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u1edbi t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">ho\u1eb7c h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi c\u01a1 quan ch\u1ee7 qu\u1ea3n d\u1ef1 \u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">ho\u1eb7c h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi ch\u1ee7 kho\u1ea3n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i c\u1ee7a Vi\u1ec7t Nam tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i theo v\u0103n ki\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t v\u00e0 \u0111i\u1ec1u kho\u1ea3n giao vi\u1ec7c cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i \u0111\u00ednh k\u00e8m h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>Ch\u00fa \u00fd: <\/em><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ri\u00eang h\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u1edbi t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i b\u1ed5 sung x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 kho\u1ea3n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 c\u1ee7a Vi\u1ec7t Nam.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp mi\u1ec5n thu\u1ebf c\u1ee7a chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i theo Quy\u1ebft \u0111\u1ecbnh n\u00e0y l\u00e0 thu nh\u1eadp tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2. Mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi l\u00e0m vi\u1ec7c cho Li\u00ean h\u1ee3p qu\u1ed1c<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft \u0111\u1ecbnh 07\/2016\/Q\u0110-TTg ng\u00e0y 22\/02\/2016 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng ch\u00ednh ph\u1ee7 v\u1ec1 mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/5\/2016.\u00a0Chi ti\u1ebft Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00e1c b\u1ea1n t\u1ea3i v\u1ec1\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/05\/Quyet-Dinh-07-2016-QD-TTg.doc\">&gt;&gt;&gt;T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u201c<\/em><\/strong><strong><em>\u0110i\u1ec1u 1. Ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>1. Quy\u1ebft \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2. Quy\u1ebft \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a<\/em><em>t\u1ed5<\/em><em>ch\u1ee9c qu<\/em><em>\u1ed1<\/em><em>c t\u1ebf thu\u1ed9c h\u1ec7 th<\/em><em>\u1ed1<\/em><em>ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>3. Quy\u1ebft \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng v\u00e0 l\u00e0m vi\u1ec7c theo gi\u1edd t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h<\/em><em>\u1ee3<\/em><em>p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam.<\/em><em>\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo qui \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t nam l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng li\u00ean hi\u1ec7p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n Vi\u1ec7t Nam \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng li\u00ean hi\u1ec7p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"color: #ff0000;\"><strong>Ch\u00fa \u00fd:<\/strong><\/span> Kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n Vi\u1ec7t Nam \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng v\u00e0 l\u00e0m vi\u1ec7c theo gi\u1edd t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng li\u00ean hi\u1ec7p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>2. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec1u 2 quy\u1ebft \u0111\u1ecbnh 07\/Q\u0110-TTg ng\u00e0y 22\/02\/2016 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh Ph\u1ee7 qui \u0111\u1ecbnh nh\u01b0 sau<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u201c<\/em><\/strong><strong><em>\u0110i\u1ec1u 2. \u0110i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>1. C\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2. L\u00e0 nh\u00e2n vi\u00ean c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam do \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan \u0111\u1ea1i<\/em><em>d<\/em><em>i\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf x\u00e1c nh\u1eadn theo danh s\u00e1ch g\u1eedi c\u01a1 quan thu\u1ebf.<\/em><em>\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u00e0 nh\u00e2n vi\u00ean c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam do \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf x\u00e1c nh\u1eadn theo danh s\u00e1ch g\u1eedi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong><span style=\"color: #ff0000;\">Ch\u00fa \u00fd:<\/span><\/strong> Thu nh\u1eadp mi\u1ec5n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n theo Quy\u1ebft \u0111\u1ecbnh n\u00e0y l\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam chi tr\u1ea3.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0 qui \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN cho m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan n\u01b0\u1edbc ngo\u00e0i, k\u1ebf to\u00e1n Centax mu\u1ed1n chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n. Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 n\u1eafm r\u00f5 h\u01a1n c\u00e1ch k\u00ea khai, t\u00ednh thu\u1ebf TNCN cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01a1 tr\u00fa m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o m\u1ed9t s\u1ed1 b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-ke-khai-quyet-toan-thue-doi-voi-ca-nhan-khong-cu-tru-2\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-thu-nha%cc%a3p-ca-nhan-doi-voi-ca-nhan-cu-tru\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Mi\u1ec5n thu\u1ebf TNCN t\u1eeb ng\u00e0y 01\/05\/2016 \u00e1p d\u1ee5ng theo quy\u1ebft \u0111\u1ecbnh 06\/2016\/Q\u0110-TTg v\u00e0 07\/2016\/Q\u0110-TTg c\u1ee7a Th\u1ee7 t\u01b0\u1edbng ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 22\/02\/2016<\/p>\n","protected":false},"author":7,"featured_media":8565,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3204],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23023"}],"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=23023"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23023\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8565"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23023"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}