{"id":24726,"date":"2016-08-16T03:31:01","date_gmt":"2016-08-16T03:31:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24726"},"modified":"2016-11-28T08:00:44","modified_gmt":"2016-11-28T08:00:44","slug":"nghi-dinh-1002016nd-cp-sua-doi-nhieu-quy-dinh-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24726","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP s\u1eeda \u0111\u1ed5i nhi\u1ec1u quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf"},"content":{"rendered":"<div id=\"attachment_24732\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/08\/Ngh\u1ecb-\u0111\u1ecbnh-100-2016-N\u0110-CP.jpg\"><img aria-describedby=\"caption-attachment-24732\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-24732 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/08\/Ngh\u1ecb-\u0111\u1ecbnh-100-2016-N\u0110-CP-300x183.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 100-2016-N\u0110-CP\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/08\/Ngh\u1ecb-\u0111\u1ecbnh-100-2016-N\u0110-CP-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/08\/Ngh\u1ecb-\u0111\u1ecbnh-100-2016-N\u0110-CP.jpg 448w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-24732\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<h1 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP s\u1eeda \u0111\u1ed5i nhi\u1ec1u quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf<\/span><\/h1>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/span>, <span style=\"font-family: helvetica, arial, sans-serif;\">theo h\u01b0\u1edbng<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0c\u00f3 l\u1ee3i cho doanh nghi\u1ec7p. K\u1ebf to\u00e1n thu\u1ebf Centax xin g\u1eedi t\u1edbi c\u00e1c b\u1ea1n nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP bao g\u1ed3m:<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. L\u00e0m r\u00f5 v\u00e0 c\u1ee5 th\u1ec3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u00a0<\/span><\/strong><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c s\u1ea3n ph\u1ea9m kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c l\u00e0 s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, t\u00e1ch h\u1ea1t, c\u1eaft, \u01b0\u1edbp mu\u1ed1i, b\u1ea3o qu\u1ea3n l\u1ea1nh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u1ecbch v\u1ee5 kh\u00e1m, ch\u1eefa b\u1ec7nh bao g\u1ed3m c\u1ea3 v\u1eadn chuy\u1ec3n, x\u00e9t nghi\u1ec7m, chi\u1ebfu, ch\u1ee5p, m\u00e1u v\u00e0 ch\u1ebf ph\u1ea9m m\u00e1u d\u00f9ng cho ng\u01b0\u1eddi b\u1ec7nh. D\u1ecbch v\u1ee5 ch\u0103m s\u00f3c ng\u01b0\u1eddi cao tu\u1ed5i, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt bao g\u1ed3m c\u1ea3 ch\u0103m s\u00f3c v\u1ec1 y t\u1ebf, dinh d\u01b0\u1ee1ng v\u00e0 t\u1ed5 ch\u1ee9c c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, th\u1ec3 thao, gi\u1ea3i tr\u00ed, v\u1eadt l\u00fd tr\u1ecb li\u1ec7u, ph\u1ee5c h\u1ed3i ch\u1ee9c n\u0103ng cho ng\u01b0\u1eddi cao tu\u1ed5i, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng g\u1ed3m v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt, xe \u0111i\u1ec7n (bao g\u1ed3m c\u1ea3 t\u00e0u \u0111i\u1ec7n) theo c\u00e1c tuy\u1ebfn trong n\u1ed9i t\u1ec9nh, trong \u0111\u00f4 th\u1ecb v\u00e0 c\u00e1c tuy\u1ebfn l\u00e2n c\u1eadn ngo\u1ea1i t\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao th\u00f4ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean kho\u00e1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng ti\u1ebft ki\u1ec7m v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Quy \u0111\u1ecbnh b\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> M\u1eb7t h\u00e0ng thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u, sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 ho\u00e0n thu\u1ebf GTGT. <\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng, qu\u00fd th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo; <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 sang k\u1ef3 ti\u1ebfp theo; <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u\u2026<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B.<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Gi\u00e1 b\u00e1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 7% so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i mua tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u00e2u b\u00e1n ra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5. M<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf <\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u1ea3m m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf xu\u1ed1ng c\u00f2n 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy \u0111\u1ecbnh c\u0169 \u1edf m\u1ee9c l\u00e0 0,05%\/ng\u00e0y<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">6. B\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1edbi nh\u1eefng \u0111i\u1ec3m m\u1edbi trong Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP s\u1ebd g\u00f3p ph\u1ea7n t\u1ea1o s\u1ef1 r\u00f5 r\u00e0ng, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf, t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh, th\u00fac \u0111\u1ea9y t\u0103ng tr\u01b0\u1edfng v\u00e0 ph\u00e1t tri\u1ec3n \u0111\u1ea5t n\u01b0\u1edbc, qua \u0111\u00f3 c\u0169ng g\u00f3p ph\u1ea7n t\u0103ng thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">7. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ngh\u1ecb \u0111\u1ecbnh 100\/2016<\/strong> c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2016 (ri\u00eang Kho\u1ea3n 2 \u0110i\u1ec1u 3 c\u1ee7a <strong>Ngh\u1ecb \u0111\u1ecbnh 100\/2016<\/strong>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/9\/2016).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n t\u1ea3i to\u00e0n ngh\u1ecb \u0111\u1ecbnh <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-1002016nd-cp-sua-doi-nhieu-quy-dinh-ve-thue\/\">T\u1ea1i \u0111\u00e2y.<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP s\u1eeda \u0111\u1ed5i nhi\u1ec1u quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n..<\/p>\n","protected":false},"author":7,"featured_media":24732,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3816,3817,3818,3819],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24726"}],"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=24726"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24726\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24732"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24726"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}