{"id":24617,"date":"2017-01-18T14:59:31","date_gmt":"2017-01-18T14:59:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24617"},"modified":"2017-01-18T14:59:31","modified_gmt":"2017-01-18T14:59:31","slug":"hoan-thue-tncn-can-nhung-thu-tuc-gi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24617","title":{"rendered":"Ho\u00e0n thu\u1ebf TNCN c\u1ea7n nh\u1eefng th\u1ee7 t\u1ee5c g\u00ec?"},"content":{"rendered":"

Thu\u1ebf TNCN\u00a0\u0111\u00e3 kh\u1ea5u tr\u1eeb nhi\u1ec1u h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u1eady c\u00f3\u00a0\u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN kh\u00f4ng? C\u1ea7n l\u00e0m nh\u1eefng th\u1ee7 t\u1ee5c g\u00ec?<\/span><\/strong><\/p>\n

C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n

N\u0103m 2015, t\u00f4i c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng t\u1eeb hai C\u00f4ng ty n\u00ean t\u00f4i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. S\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1ea5u tr\u1eeb trong n\u0103m 2015 nhi\u1ec1u h\u01a1n s\u1ed1 thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p. T\u00f4i mu\u1ed1n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p th\u1eeba th\u00ec t\u00f4i ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c g\u00ec?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

\"Ho\u00e0n<\/a>

Ho\u00e0n thu\u1ebf TNCN_ K\u1ebf to\u00e1n Thu\u1ebf Centax<\/span><\/p><\/div>\n

T\u1ea1i \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u00a0\u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 sau:<\/span>
\n ”\u00a0\u0110i\u1ec1u 53. Ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/span><\/p>\n

Vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.<\/em><\/span><\/p>\n

C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, ho\u1eb7c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo.<\/em><\/span><\/p>\n

1. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp sau khi b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n m\u00e0 c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ebfu \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ho\u00e0n tr\u1ea3 th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/em><\/span><\/p>\n

– Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/em><\/span><\/p>\n

– B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb, bi\u00ean lai n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ea1i b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/em><\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 ch\u1ec9 c\u1ea7n ghi s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau [47] – \u201cS\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n NNT\u201d ho\u1eb7c ch\u1ec9 ti\u00eau [49] – \u201cT\u1ed5ng s\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb cho c\u00e1c ph\u00e1t sinh c\u1ee7a k\u1ef3 sau\u201d t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo m\u1eabu s\u1ed1 02\/QTT-TNCN khi quy\u1ebft to\u00e1n thu\u1ebf.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean b\u1ea1n kh\u00f4ng c\u1ea7n ph\u1ea3i l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 ch\u1ec9 c\u1ea7n \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau v\u00e0o t\u1edd khai Quy\u1ebft to\u00e1n theo h\u01b0\u1edbng d\u1eabn nh\u01b0 tr\u00ean. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a b\u1ea1n v\u00e0 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u00f4ng v\u0103n 3627\/TCT-TNCN: Ho\u00e0n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn l\u01b0\u01a1ng net<\/a><\/span><\/p>\n

Thu\u1ebf TNCN n\u1ed9p th\u1eeba c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau kh\u00f4ng?<\/a><\/span><\/p>\n

D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT, thu\u1ebf TNCN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Thu\u1ebf TNCN\u00a0\u0111\u00e3 kh\u1ea5u tr\u1eeb nhi\u1ec1u h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u1eady c\u00f3\u00a0\u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN kh\u00f4ng? C\u1ea7n l\u00e0m nh\u1eefng th\u1ee7 t\u1ee5c g\u00ec? C\u00e2u h\u1ecfi: N\u0103m 2015, t\u00f4i c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng t\u1eeb hai C\u00f4ng ty n\u00ean t\u00f4i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. S\u1ed1 thu\u1ebf thu nh\u1eadp..<\/p>\n","protected":false},"author":7,"featured_media":26287,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3535,3827],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24617"}],"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=24617"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24617\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26287"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24617"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}