{"id":24768,"date":"2016-12-20T08:24:28","date_gmt":"2016-12-20T08:24:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24768"},"modified":"2016-12-20T08:31:27","modified_gmt":"2016-12-20T08:31:27","slug":"cach-la%cc%a3p-to-khai-thue-nha-thau-ma%cc%83u-01ntnn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24768","title":{"rendered":"Ca\u0301ch l\u00e2\u0323p t\u01a1\u0300 khai thu\u00ea\u0301 nha\u0300 th\u00e2\u0300u m\u00e2\u0303u 01\/NTNN"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ca\u0301ch l\u00e2\u0323p t\u01a1\u0300 khai thu\u00ea\u0301 nha\u0300 th\u00e2\u0300u m\u00e2\u0303u 01\/NTNN <\/strong><\/span><\/h2>\n<div id=\"attachment_29106\" style=\"width: 235px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/09\/Thu\u1ebf-nh\u00e0-th\u1ea7u-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\"><img aria-describedby=\"caption-attachment-29106\" decoding=\"async\" loading=\"lazy\" class=\" wp-image-29106\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/09\/Thu\u1ebf-nh\u00e0-th\u1ea7u-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x217.jpg\" alt=\"T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u _ K\u1ebf to\u00e1n thu\u1ebf Centax\" width=\"225\" height=\"163\" \/><\/a><p id=\"caption-attachment-29106\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u1eadp chi ti\u00ea\u0301t t\u01b0\u0300ng chi\u0309 ti\u00eau nh\u01b0 sau:<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u1ed9t 1: \u201cN\u1ed9i dung\u201d<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh n\u1ed9i dung c\u00f4ng vi\u1ec7c m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo t\u1eebng h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi B\u00ean Vi\u1ec7t Nam. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y chi ti\u1ebft c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a Nh\u00e0 th\u1ea7u theo c\u00e1c nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u01b0\u01a1ng \u1ee9ng theo h\u1ee3p \u0111\u1ed3ng, v\u1edbi c\u00e1c m\u1ee9c t\u1ef7 l\u1ec7 GTGT, t\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean doanh thu\u2026 kh\u00e1c nhau.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p B\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nhi\u1ec1u Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c m\u1ed9t Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng Nh\u00e0 th\u1ea7u th\u00ec k\u00ea khai ri\u00eang theo t\u1eebng h\u1ee3p \u0111\u1ed3ng th\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>V\u00ed d\u1ee5:<\/strong> Doanh nghi\u1ec7p A t\u1ea1i Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng mua d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb cho D\u1ef1 \u00e1n Nh\u00e0 m\u00e1y xi m\u0103ng v\u1edbi Doanh nghi\u1ec7p B t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p B s\u1ebd th\u1ef1c hi\u1ec7n b\u00e1n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t, gi\u00e1m s\u00e1t l\u1eafp \u0111\u1eb7t, b\u1ea3o h\u00e0nh, b\u1ea3o d\u01b0\u1ee1ng cho Doanh nghi\u1ec7p A:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i c\u1ed9t (1) \u201c<strong>N\u1ed9i dung<\/strong>\u201d c\u1ee7a T\u1edd khai \u0111\u01b0\u1ee3c ghi nh\u01b0 sau:<\/span><\/p>\n<table style=\"height: 164px; border-color: #000000;\" border=\"1\" width=\"282\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"273\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u1ed9i dung<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"273\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>(1)<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"273\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1. Doanh nghi\u1ec7p B<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"273\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u2013 B\u00e1n d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"273\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u2013 D\u1ecbch v\u1ee5 h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t, gi\u00e1m s\u00e1t l\u1eafp \u0111\u1eb7t, b\u1ea3o h\u00e0nh, b\u1ea3o d\u01b0\u1ee1ng<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng Nh\u00e0 th\u1ea7u c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 GTGT, t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean doanh thu kh\u00e1c nhau th\u00ec NNT khai thu\u1ebf t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh; n\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c th\u00ec khai chung v\u00e0o m\u1ed9t d\u00f2ng v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 GTGT, t\u1ef7 l\u1ec7 thu\u1ebf TNDN cao nh\u1ea5t cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u1ed9t 2: \u201cM\u00e3 s\u1ed1 thu\u1ebf\u201d<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u1ed9t 3: \u201cH\u1ee3p \u0111\u1ed3ng s\u1ed1 \u2026 ng\u00e0y \u2026 th\u00e1ng \u2026\u201d<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi s\u1ed1 h\u1ee3p \u0111\u1ed3ng v\u00e0 ng\u00e0y, th\u00e1ng k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u1ed9t 4: \u201cS\u1ed1 ti\u1ec1n thanh to\u00e1n k\u1ef3 n\u00e0y\u201d<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi s\u1ed1 ti\u1ec1n th\u1ef1c thanh to\u00e1n trong k\u1ef3 c\u1ee7a B\u00ean Vi\u1ec7t Nam cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. S\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c k\u00ea khai chi ti\u1ebft theo t\u1eebng n\u1ed9i dung c\u00f4ng vi\u1ec7c trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng c\u00f3 nhi\u1ec1u l\u1ea7n thanh to\u00e1n cho c\u00f9ng m\u1ed9t h\u1ee3p \u0111\u1ed3ng Nh\u00e0 th\u1ea7u, s\u1ed1 ti\u1ec1n ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng c\u1ed9ng s\u1ed1 ti\u1ec1n thanh to\u00e1n trong th\u00e1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u1ed9t 5: \u201cNg\u00e0y thanh to\u00e1n\u201d<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi ng\u00e0y thanh to\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n cho t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf Nh\u00e0 th\u1ea7u theo th\u00e1ng m\u00e0 trong th\u00e1ng c\u00f3 nhi\u1ec1u l\u1ea7n thanh to\u00e1n th\u00ec kh\u00f4ng k\u00ea khai ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u1ed9t 6: \u201cDoanh thu t\u00ednh thu\u1ebf\u201d<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi doanh thu t\u00ednh thu\u1ebf GTGT do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do B\u00ean Vi\u1ec7t Nam tr\u1ea3 thay Nh\u00e0 th\u1ea7u (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u1ed9t 7: \u201cT\u1ef7 l\u1ec7 GTGT\u201d<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 (%) GTGT t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng v\u00e0 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ef7 l\u1ec7 (%) GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1032014tt-btc-quy-dinh-ve-thue-nha-thau\/\">Th\u00f4ng t\u01b0 103\/2014\/TT-BTC<\/a> nga\u0300y 06\/08\/2014 cu\u0309a B\u00f4\u0323 ta\u0300i chi\u0301nh v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho t\u1eebng ng\u00e0nh ngh\u1ec1 c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<table style=\"height: 309px; border-color: #000000;\" border=\"1\" width=\"425\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"34\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>STT<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"269\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ng\u00e0nh kinh doanh<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"101\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"34\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1<\/strong><\/span><\/td>\n<td width=\"269\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>D\u1ecbch v\u1ee5, cho thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, b\u1ea3o hi\u1ec3m; x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"101\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>5<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"34\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2<\/strong><\/span><\/td>\n<td width=\"269\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a; x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"101\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"34\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3<\/strong><\/span><\/td>\n<td width=\"269\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"101\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u00ea\u0301t \u0111\u00f4\u0301i v\u01a1\u0301i 1 s\u00f4\u0301 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p ca\u0301c ba\u0323n xem th\u00eam ta\u0323i mu\u0323c: Ca\u0301ch ti\u0301nh thu\u00ea\u0301 nha\u0300 th\u00e2\u0300u n\u01b0\u01a1\u0301c ngoa\u0300i b\u00ean tr\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u1ed9t 8: \u201cThu\u1ebf su\u1ea5t thu\u1ebf GTGT\u201d<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf GTGT v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u1ed9t 10: \u201cDoanh thu t\u00ednh thu\u1ebf\u201d<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 to\u00e0n b\u1ed9 doanh thu kh\u00f4ng bao g\u1ed3m\u00a0thu\u1ebf GTGT, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c. Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh bao g\u1ed3m\u00a0c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do B\u00ean Vi\u1ec7t Nam tr\u1ea3 thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u00ea\u0301t ca\u0301ch xa\u0301c \u0111i\u0323nh ca\u0301c ba\u0323n click va\u0300o ch\u01b0\u0303: Ca\u0301ch ti\u0301nh thu\u00ea\u0301 nha\u0300 th\u00e2\u0300u n\u01b0\u01a1\u0301c ngoa\u0300i b\u00ean tr\u00ean nhe\u0301.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u1ed9t 11: \u201cT\u1ef7 l\u1ec7 thu\u1ebf TNDN\u201d<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 103\/2014\/TT-BTC nga\u0300y 06\/08\/2014 cu\u0309a B\u00f4\u0323 ta\u0300i chi\u0301nh v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho t\u1eebng ng\u00e0nh ngh\u1ec1, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<table style=\"height: 843px; border-color: #000000;\" border=\"1\" width=\"475\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"34\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>STT<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"245\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ng\u00e0nh kinh doanh<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"125\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"34\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1<\/strong><\/span><\/td>\n<td width=\"245\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Th\u01b0\u01a1ng m\u1ea1i: ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb g\u1eafn v\u1edbi d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam {bao g\u1ed3m c\u1ea3 cung c\u1ea5p h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i); cung c\u1ea5p h\u00e0ng h\u00f3a theo \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng c\u1ee7a C\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf \u2013 Incoterms}<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"125\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" width=\"34\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2<\/strong><\/span><\/td>\n<td width=\"245\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>D\u1ecbch v\u1ee5, cho thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, b\u1ea3o hi\u1ec3m, thu\u00ea gi\u00e0n khoan<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"125\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>5<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"245\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ri\u00eang:<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u2013 D\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, casino;<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"125\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>10<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"245\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u2013 D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"125\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"34\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3<\/strong><\/span><\/td>\n<td width=\"245\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Cho thu\u00ea t\u00e0u bay, \u0111\u1ed9ng c\u01a1 t\u00e0u bay, ph\u1ee5 t\u00f9ng t\u00e0u bay, t\u00e0u bi\u1ec3n<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"125\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"34\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4<\/strong><\/span><\/td>\n<td width=\"245\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u ho\u1eb7c kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"125\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"34\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>5<\/strong><\/span><\/td>\n<td width=\"245\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c, v\u1eadn chuy\u1ec3n bao g\u1ed3m v\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n, v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng)<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"125\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"34\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>6<\/strong><\/span><\/td>\n<td width=\"245\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi<em>,<\/em>t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i, hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"125\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>0,1<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"34\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>7<\/strong><\/span><\/td>\n<td width=\"245\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u00e3i ti\u1ec1n vay<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"125\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>5<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"34\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>8<\/strong><\/span><\/td>\n<td width=\"245\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Thu nh\u1eadp b\u1ea3n quy\u1ec1n<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"125\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>10<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u1ed9t 12: \u201cS\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m theo Hi\u1ec7p \u0111\u1ecbnh\u201d<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u00ea\u0301u thu\u00f4\u0323c di\u00ea\u0323n mi\u00ea\u0303n thu\u00ea\u0301, gia\u0309m thu\u00ea\u0301 theo Hi\u00ea\u0323p \u0111i\u0323nh thi\u0300 ghi va\u0300o chi\u0309 ti\u00eau na\u0300y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 Ca\u0301ch l\u00e2\u0323p t\u01a1\u0300 khai thu\u00ea\u0301 nha\u0300 th\u00e2\u0300u m\u00e2\u0303u 01\/NTNN theo t\u1eebng chi ti\u1ebft. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thue-nha-thau-va-hach-toan-thue-nha-thau\/\">Thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n t\u1ea3i t\u1edd khai:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-so-01ntnn-to-khai-thue-nha-thau-nuoc-ngoai\/\">M\u1eabu s\u1ed1 01\/NTNN t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n Ca\u0301ch l\u00e2\u0323p t\u01a1\u0300 khai thu\u00ea\u0301 nha\u0300 th\u00e2\u0300u m\u00e2\u0303u 01\/NTNN chi ti\u1ebft cho t\u1eebng ch\u1ec9 ti\u00eau. M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i. <\/p>\n","protected":false},"author":7,"featured_media":29106,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4020,4021],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24768"}],"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=24768"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24768\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29106"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24768"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}