{"id":24907,"date":"2016-12-23T01:24:02","date_gmt":"2016-12-23T01:24:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24907"},"modified":"2016-12-23T01:26:27","modified_gmt":"2016-12-23T01:26:27","slug":"quy-dinh-thoi-han-dang-ky-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24907","title":{"rendered":"Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf"},"content":{"rendered":"
\"Th\u1eddi<\/a>

Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf_ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 khi n\u00e0o? Khi ph\u00e1t sinh thu nh\u1eadp,\u00a0b\u1eaft \u0111\u1ea7u kinh doanh ho\u1eb7c\u00a0khi c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf? 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 th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/h2>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

1. C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb:<\/strong><\/span><\/p>\n

– Ng\u00e0y ghi tr\u00ean Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/span><\/p>\n

– Ng\u00e0y ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/span><\/p>\n

– Ng\u00e0y ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh do n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam c\u1ea5p cho t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u c\u1ee7a Vi\u1ec7t Nam.<\/span><\/p>\n

– Ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n

– Ng\u00e0y ph\u00e1t sinh tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 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 n\u1ed9p thay cho c\u00e1 nh\u00e2n theo h\u1ee3p \u0111\u1ed3ng, v\u0103n b\u1ea3n h\u1ee3p t\u00e1c kinh doanh.<\/span><\/p>\n

– Ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i k\u00ea khai n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

– Ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong><\/span><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

3. H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh<\/strong><\/span><\/p>\n

\u00a0H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh.<\/span><\/p>\n

4. C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0110\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/strong><\/span><\/p>\n

5. C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp<\/strong><\/span><\/p>\n

C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n m\u1ed9t l\u1ea7n trong n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u00e0ng n\u0103m.<\/span><\/p>\n

Nh\u01b0 v\u1eady:<\/span><\/p>\n

– C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1ea1t\u00a0\u0111\u1ed9ng ho\u1eb7c tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1ea1t\u00a0\u0111\u1ed9ng.<\/span><\/p>\n

–\u00a0H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n\u00a0\u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ghi tr\u00ean gi\u1ea5y\u00a0\u0111\u0103ng k\u00fd h\u1ed9 kinh doanh.<\/span><\/p>\n

– C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n\u00a0\u0111\u0103ng k\u00fd thu\u1ebf cho c\u00e1 nh\u00e2n \u00a0ho\u1eb7c\u00a0\u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n m\u1ed9t l\u1ea7n trong n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 10 l\u00e0m vi\u1ec7c tr\u01b0\u1edbc th\u1eddi\u00a0\u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n\u00a0thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u00e0ng n\u0103m.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/a><\/span><\/p>\n

Quy\u1ebft \u0111\u1ecbnh s\u1ed1 329\/Q\u0110-TCT V\/vi\u1ec7c ban h\u00e0nh quy tr\u00ecnh qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd thu\u1ebf<\/a><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 khi n\u00e0o? Khi ph\u00e1t sinh thu nh\u1eadp,\u00a0b\u1eaft \u0111\u1ea7u kinh doanh ho\u1eb7c\u00a0khi c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft: Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4027],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24907"}],"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=24907"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24907\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24907"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}