{"id":24902,"date":"2016-09-11T00:00:29","date_gmt":"2016-09-11T00:00:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24902"},"modified":"2016-11-25T03:59:46","modified_gmt":"2016-11-25T03:59:46","slug":"quy-dinh-ve-su-dung-ma-so-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24902","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"
\"dieu<\/a>

<\/span> Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o? S\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o khi c\u00f3 2 \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u1edf l\u00ean? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft: Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. C\u1ee5 th\u1ec3:<\/span><\/p>\n

“1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf kh\u00e1c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i nhi\u1ec1u \u0111\u1ecba b\u00e0n kh\u00e1c nhau.<\/span><\/em><\/span><\/p>\n

2) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf n\u1ebfu ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng kinh doanh sang \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c nh\u01b0ng kh\u00f4ng th\u00e0nh l\u1eadp chi nh\u00e1nh ho\u1eb7c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ho\u1eb7c c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) tr\u00ean \u0111\u1ecba b\u00e0n kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n kho\u1ea3n thu c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p \u0111\u1ec3 khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng kinh doanh.<\/span><\/em><\/span><\/p>\n

3) H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh c\u00f3 t\u1eeb 2 (hai) \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u1edf l\u00ean v\u00e0 m\u1ed7i \u0111\u1ecba \u0111i\u1ec3m kinh doanh do m\u1ed9t c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n n\u01a1i c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/span><\/em><\/span><\/p>\n

4) C\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n, khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh, n\u1ebfu c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf cho ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/em><\/span><\/p>\n

5) Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ph\u1ea3i s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n c\u1ee7a m\u00ecnh \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a b\u1ea3n th\u00e2n ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u01b0 nh\u00e2n ph\u00e1t sinh ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho c\u00e1c c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thay.<\/span><\/em><\/span><\/p>\n

6) C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi ph\u00e1t sinh ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1t sinh ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf l\u1ea7n \u0111\u1ea7u, th\u1ef1c hi\u1ec7n chuy\u1ec3n m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00e0nh m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.”<\/span><\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o? S\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o khi c\u00f3 2 \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u1edf l\u00ean?<\/p>\n","protected":false},"author":7,"featured_media":15091,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3256],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24902"}],"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=24902"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24902\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15091"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24902"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}