{"id":24348,"date":"2016-09-14T00:00:15","date_gmt":"2016-09-14T00:00:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24348"},"modified":"2016-11-25T03:36:58","modified_gmt":"2016-11-25T03:36:58","slug":"cong-van-10315-btc-tct-huong-dan-ve-hoan-thue-va-muc-tien-cham-nop","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24348","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 10315\/BTC-TCT: h\u01b0\u1edbng d\u1eabn v\u1ec1 ho\u00e0n thu\u1ebf v\u00e0 m\u1ee9c ti\u1ec1n ch\u1eadm n\u1ed9p"},"content":{"rendered":"
\"C\u00f4ng<\/a>

C\u00f4ng v\u0103n s\u1ed1 10315\/BTC-TCT h\u01b0\u1edbng d\u1eabn v\u1ec1 ho\u00e0n thu\u1ebf v\u00e0 m\u1ee9c ti\u1ec1n ch\u1eadm n\u1ed9p – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

Ng\u00e0y 25\/07\/2016, B\u1ed9 t\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 10315\/BTC-TCT h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt s\u1ed1 106\/2016\/QH13 ng\u00e0y 16\/04\/2016 c\u1ee7a Qu\u1ed1c h\u1ed9i kh\u00f3a 13, h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf v\u00e0 m\u1ee9c ti\u1ec1n ch\u1eadm n\u1ed9p. K\u1ebf to\u00e1n Centax xin cung c\u1ea5p n\u1ed9i dung c\u00f4ng v\u0103n n\u00e0y c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n

\n

1. V\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT<\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ph\u00e1t sinh tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC <\/a>ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec c\u01a1 quan thu\u1ebf v\u1eabn ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. V\u1ec1 m\u1ee9c ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/h2>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2016 nh\u01b0ng sau ng\u00e0y 01\/7\/2016 v\u1eabn ch\u01b0a n\u1ed9p th\u00ec t\u1eeb ng\u00e0y 01\/7\/2016 chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thi\u1ebfu ti\u1ec1n thu\u1ebf c\u1ee7a k\u1ef3 thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2016 nh\u01b0ng sau ng\u00e0y 01\/7\/2016, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n th\u00ec \u00e1p d\u1ee5ng ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05%\/ng\u00e0y (ho\u1eb7c m\u1ee9c ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3) t\u1eeb ng\u00e0y ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2016 v\u00e0 theo m\u1ee9c 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu t\u1eeb ng\u00e0y 01\/7\/2016 \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n<\/div>\n

\u00a0C\u00f4ng v\u0103n s\u1ed1 10315\/BTC-TCT<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 25\/07\/2016, B\u1ed9 t\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 10315\/BTC-TCT h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt s\u1ed1 106\/2016\/QH13 ng\u00e0y 16\/04\/2016 c\u1ee7a Qu\u1ed1c h\u1ed9i kh\u00f3a 13, h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf v\u00e0 m\u1ee9c ti\u1ec1n ch\u1eadm n\u1ed9p. K\u1ebf to\u00e1n Centax xin cung c\u1ea5p n\u1ed9i dung c\u00f4ng v\u0103n n\u00e0y c\u00f9ng c\u00e1c b\u1ea1n<\/p>\n","protected":false},"author":7,"featured_media":25187,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3699],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24348"}],"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=24348"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24348\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25187"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24348"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}