{"id":24451,"date":"2016-08-14T00:45:01","date_gmt":"2016-08-14T00:45:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24451"},"modified":"2016-11-28T08:25:06","modified_gmt":"2016-11-28T08:25:06","slug":"cach-ke-khai-thu-nhap-cho-khach-hang-trung-thuong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24451","title":{"rendered":"C\u00e1ch k\u00ea khai thu nh\u1eadp cho kh\u00e1ch h\u00e0ng tr\u00fang th\u01b0\u1edfng"},"content":{"rendered":"<div id=\"attachment_1237\" style=\"width: 288px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu\u1ebf-TNCN-\u0111\u1ed1i-v\u1edbi-kho\u1ea3n-thu-nh\u1eadp-t\u1eeb-tr\u00fang-th\u01b0\u1edfng-c\u1ee7a-c\u00e1-nh\u00e2n-c\u01b0-tr\u00fa.jpg\"><img aria-describedby=\"caption-attachment-1237\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-1237 \" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu\u1ebf-TNCN-\u0111\u1ed1i-v\u1edbi-kho\u1ea3n-thu-nh\u1eadp-t\u1eeb-tr\u00fang-th\u01b0\u1edfng-c\u1ee7a-c\u00e1-nh\u00e2n-c\u01b0-tr\u00fa-300x207.jpg\" alt=\"Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\" width=\"278\" height=\"192\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu\u1ebf-TNCN-\u0111\u1ed1i-v\u1edbi-kho\u1ea3n-thu-nh\u1eadp-t\u1eeb-tr\u00fang-th\u01b0\u1edfng-c\u1ee7a-c\u00e1-nh\u00e2n-c\u01b0-tr\u00fa-300x207.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu\u1ebf-TNCN-\u0111\u1ed1i-v\u1edbi-kho\u1ea3n-thu-nh\u1eadp-t\u1eeb-tr\u00fang-th\u01b0\u1edfng-c\u1ee7a-c\u00e1-nh\u00e2n-c\u01b0-tr\u00fa.jpg 469w\" sizes=\"(max-width: 278px) 100vw, 278px\" \/><\/a><p id=\"caption-attachment-1237\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">C\u00e1ch k\u00ea khai thu nh\u1eadp cho kh\u00e1ch h\u00e0ng tr\u00fang th\u01b0\u1edfng &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"line-height: 18pt; text-align: justify;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00e2u h\u1ecfi:<\/span><\/strong><\/p>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00f4ng ty c\u00f3 k\u00ea khai kh\u1ea5u tr\u1eeb 10% cho thu nh\u1eadp t\u1eeb b\u1ed1c th\u0103m tr\u00fang th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng do C\u00f4ng ty t\u1ed5 ch\u1ee9c nh\u01b0ng th\u00f4ng tin CMND v\u00e0 MST c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn qu\u00e0 kh\u00f4ng c\u00f3. C\u00f4ng ty \u0111\u00e3 k\u00ea khai v\u00e0o m\u1eabu 05-2KK c\u00f3 \u0111\u00fang 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=\"font-family: 'Helvetica','sans-serif'; 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=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9<span class=\"apple-converted-space\">\u00a0<\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><span class=\"apple-converted-space\">\u00a0<\/span>t\u1ea1i \u0110i\u1ec1u 21 Kho\u1ea3n 2 ti\u1ebft b.1 s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec3m b.1 kho\u1ea3n 1 \u0110i\u1ec1u 16<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<span class=\"apple-converted-space\">\u00a0<\/span><\/a>quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 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;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8220;<em><span style=\"font-family: 'Helvetica','sans-serif';\">b) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/em><i><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">b.1) H\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd<\/span><\/em><\/i><\/span><\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8211; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, t\u1eeb b\u1ea3n quy\u1ec1n, t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa khai thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 06\/TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.<\/span><\/em><\/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=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8230;..<\/span><\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">b.2) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/em><i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">b.2.2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, t\u1eeb b\u1ea3n quy\u1ec1n, t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa khai quy\u1ebft to\u00e1n thu\u1ebf theo c\u00e1c m\u1eabu sau:<\/span><\/em><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">&#8211; T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 06\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.&#8221;<\/span><\/em><\/span><\/i><\/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=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i b\u1ed1c th\u0103m tr\u00fang th\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i, C\u00f4ng ty tr\u1ea3 th\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng tr\u01b0\u1edbc khi tr\u1ea3 th\u01b0\u1edfng cho c\u00e1 nh\u00e2n tr\u00fang th\u01b0\u1edfng v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo m\u1eabu s\u1ed1 06\/TNCN v\u00e0 quy\u1ebft to\u00e1n m\u1eabu s\u1ed1 06\/KK-TNCN. C\u00f4ng ty kh\u00f4ng k\u00ea khai v\u00e0o m\u1eabu s\u1ed1 05-2\/BK-TNCN v\u00ec \u0111\u00e2y l\u00e0 b\u1ea3ng k\u00ea k\u00e8m theo t\u1edd khai 05\/KK-TNCN quy\u1ebft to\u00e1n thu\u1ebf TNCN d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Khi chi tr\u1ea3 thu nh\u1eadp, ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp v\u00e0 MST thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng ty c\u00f3 k\u00ea khai kh\u1ea5u tr\u1eeb 10% cho thu nh\u1eadp t\u1eeb b\u1ed1c th\u0103m tr\u00fang th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng do C\u00f4ng ty t\u1ed5 ch\u1ee9c nh\u01b0ng th\u00f4ng tin CMND v\u00e0 MST c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn qu\u00e0 kh\u00f4ng c\u00f3. C\u00f4ng ty \u0111\u00e3 k\u00ea khai v\u00e0o m\u1eabu 05-2KK c\u00f3 \u0111\u00fang kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":1237,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3170,3171,3198],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24451"}],"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=24451"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24451\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/1237"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24451"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}