{"id":24876,"date":"2017-01-11T15:05:02","date_gmt":"2017-01-11T15:05:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24876"},"modified":"2017-01-11T15:05:02","modified_gmt":"2017-01-11T15:05:02","slug":"quy-dinh-ve-cap-ma-so-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24876","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"

Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1. Nh\u00ecn v\u00e0o M\u00e3 s\u1ed1 thu\u1ebf b\u1ea1n c\u00f3 th\u1ec3\u00a0 bi\u1ebft \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng m\u00ecnh \u0111ang giao ti\u1ebfp. K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf\u00a0<\/strong><\/span><\/p>\n

\"M\u00e3<\/a>

<\/span> C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p><\/div>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. C\u1ee5 th\u1ec3:<\/span><\/p>\n

1) T\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf duy nh\u1ea5t \u0111\u1ec3 s\u1eed d\u1ee5ng trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng t\u1eeb khi \u0111\u0103ng k\u00fd thu\u1ebf cho \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 th\u00f4ng t\u01b0 95\/2016\/TT-BTC<\/a>.<\/span><\/p>\n

2) C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf duy nh\u1ea5t \u0111\u1ec3 s\u1eed d\u1ee5ng trong su\u1ed1t cu\u1ed9c \u0111\u1eddi c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. M\u00e3 s\u1ed1 thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n khi c\u00e1 nh\u00e2n ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

3) M\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u1ea1i \u0111\u1ec3 c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c.<\/span><\/p>\n

4) M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c sau khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, b\u00e1n, t\u1eb7ng cho, th\u1eeba k\u1ebf \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean.<\/span><\/p>\n

5) M\u00e3 s\u1ed1 thu\u1ebf c\u1ea5p cho h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ea5p cho c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh. Khi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh m\u1edbi. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/p>\n

6)\u00a0H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh khi thay \u0111\u1ed5i \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p l\u1ea1i m\u00e3 s\u1ed1 thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00f3.<\/span><\/p>\n

7) M\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u01b0\u1ee3c c\u1ea5p cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 \u0111\u1ea7y \u0111\u1ee7 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh tr\u01b0\u1edbc ph\u00e1p lu\u1eadt (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u201c\u0110\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp\u201d); \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 95\/2016\/TT-BTC tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 95\/2016\/TT-BTC.<\/span><\/p>\n

8) M\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 \u0111\u01b0\u1ee3c c\u1ea5p cho:<\/span><\/p>\n

– C\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p; c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

Sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u201c\u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d. \u0110\u01a1n v\u1ecb c\u00f3 \u201c\u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201c\u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n\u201d trong Th\u00f4ng t\u01b0 95\/2016\/TT-BTC.<\/span><\/p>\n

– Nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed, C\u00f4ng ty m\u1eb9 – T\u1eadp \u0111o\u00e0n D\u1ea7u kh\u00ed Qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ch\u1ee7 nh\u00e0 nh\u1eadn ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 95\/2016\/TT-BTC.<\/span><\/p>\n

– C\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u00ean c\u00f9ng \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n nh\u01b0ng kh\u00e1c \u0111\u1ecba b\u00e0n c\u1ea5p x\u00e3.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1. Nh\u00ecn v\u00e0o M\u00e3 s\u1ed1 thu\u1ebf b\u1ea1n c\u00f3 th\u1ec3\u00a0 bi\u1ebft \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng m\u00ecnh \u0111ang giao ti\u1ebfp. K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft:\u00a0 Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p m\u00e3..<\/p>\n","protected":false},"author":7,"featured_media":29441,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3253,3254,3255],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24876"}],"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=24876"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24876\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29441"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24876"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}