{"id":24433,"date":"2016-08-12T00:45:44","date_gmt":"2016-08-12T00:45:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24433"},"modified":"2016-11-28T08:34:12","modified_gmt":"2016-11-28T08:34:12","slug":"thue-tncn-nop-thua-co-duoc-chuyen-ky-sau-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24433","title":{"rendered":"Thu\u1ebf TNCN n\u1ed9p th\u1eeba c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau kh\u00f4ng?"},"content":{"rendered":"<div id=\"attachment_14429\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/T\u00ednh-thu\u1ebf-TNCN-khi-c\u00f3-ti\u1ec1n-thu\u1ebf-gi\u1ea3-\u0111\u1ecbnh-ti\u1ec1n-nh\u00e0-gi\u1ea3-\u0111\u1ecbnh-\u1ea3nh-ch\u00ednh-300x2001.jpg\"><img aria-describedby=\"caption-attachment-14429\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-14429 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/T\u00ednh-thu\u1ebf-TNCN-khi-c\u00f3-ti\u1ec1n-thu\u1ebf-gi\u1ea3-\u0111\u1ecbnh-ti\u1ec1n-nh\u00e0-gi\u1ea3-\u0111\u1ecbnh-\u1ea3nh-ch\u00ednh-300x2001-300x183.jpg\" alt=\"Thu\u1ebf TNCN n\u1ed9p th\u1eeba c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau kh\u00f4ng?\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/T\u00ednh-thu\u1ebf-TNCN-khi-c\u00f3-ti\u1ec1n-thu\u1ebf-gi\u1ea3-\u0111\u1ecbnh-ti\u1ec1n-nh\u00e0-gi\u1ea3-\u0111\u1ecbnh-\u1ea3nh-ch\u00ednh-300x2001-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/T\u00ednh-thu\u1ebf-TNCN-khi-c\u00f3-ti\u1ec1n-thu\u1ebf-gi\u1ea3-\u0111\u1ecbnh-ti\u1ec1n-nh\u00e0-gi\u1ea3-\u0111\u1ecbnh-\u1ea3nh-ch\u00ednh-300x2001.jpg 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-14429\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Thu\u1ebf TNCN n\u1ed9p th\u1eeba c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau kh\u00f4ng? &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"line-height: 18.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"color: #333333;\">C\u00e2u h\u1ecfi:<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #333333;\">S\u1ed1 ti\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015 c\u00f4ng ty n\u1ed9p th\u1eeba th\u00ec C\u00f4ng ty xin \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb cho nh\u1eefng l\u1ea7n n\u1ed9p ti\u1ec1n thu\u1ebf TNCN ph\u00e1t sinh h\u00e0ng th\u00e1ng \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"color: #333333;\">Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #333333;\">C\u0103n c\u1ee9<span class=\"apple-converted-space\">\u00a0<\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><span class=\"apple-converted-space\">\u00a0<\/span>t\u1ea1i \u0110i\u1ec1u 33, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"color: #333333;\">&#8220;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:<\/span><\/em><i><span style=\"color: #333333;\"><br \/>\n<em>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 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).<\/em><br \/>\n<em>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.<\/em><br \/>\n<em>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\u1ea1t 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 c\u00f2n 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.&#8221;<\/em><\/span><\/i><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #333333;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p sau khi quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, C\u00f4ng ty \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p ti\u1ebfp theo c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf quy \u0111\u1ecbnh c\u1ee7a m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 06 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 C\u00f4ng ty g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft kh\u00e1c:<\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-cho-lao-dong-da-ve-huu\/\">C\u00e1ch t\u00ednh thu\u1ebf TNCN cho lao \u0111\u1ed9ng \u0111\u00e3 v\u1ec1 h\u01b0u<\/a><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mien-thue-tncn-tu-ngay-01052016\/\">Mi\u1ec5n thu\u1ebf TNCN t\u1eeb ng\u00e0y 01\/05\/2016<\/a><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-hinh-thuc-quyet-toan-thue-tncn\/\">C\u00e1c h\u00ecnh th\u1ee9c v\u00e0 ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S\u1ed1 ti\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015 c\u00f4ng ty n\u1ed9p th\u1eeba th\u00ec C\u00f4ng ty xin \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb cho nh\u1eefng l\u1ea7n n\u1ed9p ti\u1ec1n thu\u1ebf TNCN ph\u00e1t sinh h\u00e0ng th\u00e1ng \u0111\u01b0\u1ee3c kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":14429,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2670,3190,3191],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24433"}],"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=24433"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24433\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14429"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24433"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}