{"id":24904,"date":"2016-08-29T06:57:49","date_gmt":"2016-08-29T06:57:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24904"},"modified":"2016-11-25T09:58:34","modified_gmt":"2016-11-25T09:58:34","slug":"quy-dinh-ve-cap-ma-so-thue-cho-nha-thau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24904","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho nh\u00e0 th\u1ea7u"},"content":{"rendered":"

Nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. Ho\u1eb7c cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u0169ng ph\u1ea3i \u0111\u0103ng k\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho nh\u00e0 th\u1ea7u; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu; t\u1ed5 ch\u1ee9c n\u1ed9p thay cho c\u00e1 nh\u00e2n h\u1ee3p \u0111\u1ed3ng, h\u1ee3p t\u00e1c kinh doanh c\u0169ng ph\u1ea3i \u0111\u0103ng k\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft: <\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho nh\u00e0 th\u1ea7u.<\/strong><\/span><\/h2>\n
\"Quy<\/a>

Nh\u00e0 th\u1ea7u, th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/span><\/p><\/div>\n

1. C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf:<\/strong><\/span><\/p>\n

Nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng th\u1ea7u \u0111\u00e3 k\u00fd.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i li\u00ean danh v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf Vi\u1ec7t Nam \u0111\u1ec3 ti\u1ebfn h\u00e0nh kinh doanh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng th\u1ea7u v\u00e0 c\u00e1c b\u00ean tham gia li\u00ean danh th\u00e0nh l\u1eadp ra Ban \u0111i\u1ec1u h\u00e0nh li\u00ean danh, Ban \u0111i\u1ec1u h\u00e0nh th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, c\u00f3 t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n; ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf Vi\u1ec7t Nam tham gia li\u00ean danh ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u1ea1ch to\u00e1n chung v\u00e0 chia l\u1ee3i nhu\u1eadn cho c\u00e1c b\u00ean tham gia li\u00ean danh th\u00ec Ban \u0111i\u1ec1u h\u00e0nh li\u00ean danh, ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf cho h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

2. C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu; t\u1ed5 ch\u1ee9c n\u1ed9p thay cho c\u00e1 nh\u00e2n h\u1ee3p \u0111\u1ed3ng, h\u1ee3p t\u00e1c kinh doanh<\/strong> (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay) nh\u01b0 sau:<\/strong><\/span><\/p>\n

2.1)\u00a0Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n l\u00e0 B\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u ho\u1eb7c thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec B\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p th\u00eam m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u1ec3 s\u1eed d\u1ee5ng cho vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf thay cho c\u00e1c nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

2.2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u1ec3 s\u1eed d\u1ee5ng cho vi\u1ec7c n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 thu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2.3) T\u1ed5 ch\u1ee9c c\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thay cho c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u1ec3 s\u1eed d\u1ee5ng cho vi\u1ec7c n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 thu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2.4) M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 n\u1ed9p thay c\u00e1c kho\u1ea3n thu\u1ebf theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng c\u1ee7a m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt. Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a m\u00e3 s\u1ed1 thu\u1ebf th\u00ec \u0111\u1ed3ng th\u1eddi m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay c\u0169ng b\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c.<\/span><\/p>\n

3. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1ee7y quy\u1ec1n \u0111\u0103ng k\u00fd thu\u1ebf qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp<\/strong><\/span><\/p>\n

C\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf, \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1edbi c\u01a1 quan thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

C\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p c\u00e1c gi\u1ea5y t\u1edd c\u1ee7a c\u00e1 nh\u00e2n, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 9, Kho\u1ea3n 10 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 95\/2016\/TT-BTC<\/a> cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp nh\u1eadn \u1ee7y quy\u1ec1n; c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf, \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo \u1ee7y quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n

C\u00e1 nh\u00e2n c\u00f9ng l\u00fac n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qua nhi\u1ec1u c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp ch\u1ec9 u\u1ef7 quy\u1ec1n \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i m\u1ed9t c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. C\u00e1 nh\u00e2n th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh v\u1edbi c\u00e1c c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp kh\u00e1c \u0111\u1ec3 c\u00e1c c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng v\u00e0o vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u0103ng k\u00fd n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u1ec3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":24905,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3259,395,3257,3258],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24904"}],"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=24904"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24904\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24905"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24904"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}