{"id":25256,"date":"2017-01-14T23:17:55","date_gmt":"2017-01-14T23:17:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25256"},"modified":"2017-01-14T23:17:55","modified_gmt":"2017-01-14T23:17:55","slug":"ho-so-dang-ky-thue-voi-nguoi-nop-nhieu-loai-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25256","title":{"rendered":"H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi ng\u01b0\u1eddi n\u1ed9p nhi\u1ec1u lo\u1ea1i thu\u1ebf"},"content":{"rendered":"

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00a0l\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c th\u00ec h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec? K\u1ebf to\u00e1n Centax<\/a> gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft: H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p nhi\u1ec1u lo\u1ea1i thu\u1ebf.<\/span><\/p>\n

H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, tr\u1eeb c\u00e1c c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7, Kho\u1ea3n 8, Kho\u1ea3n 10 \u0110i\u1ec1u 7 th\u00f4ng t\u01b0 95\/2016\/TT-BTC<\/span><\/p>\n

1) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m:<\/strong><\/span><\/p>\n

– T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 05-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam); b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i).<\/span><\/p>\n

2) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp:<\/strong><\/span><\/p>\n

C\u00e1 nh\u00e2n g\u1eedi v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n v\u00e0 gi\u1ea5y t\u1edd c\u1ee7a c\u00e1 nh\u00e2n (b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam); b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i)) cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n

C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n v\u00e0o t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf t\u1ed5ng h\u1ee3p cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00f4ng qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp m\u1eabu s\u1ed1 05-\u0110K-TH-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC (tr\u00ean t\u1edd khai \u0111\u00e1nh d\u1ea5u v\u00e0o \u00f4 “\u0110\u0103ng k\u00fd thu\u1ebf” v\u00e0 ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin) v\u00e0 g\u1eedi qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00a0l\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c th\u00ec h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec? K\u1ebf to\u00e1n Centax gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft: H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p nhi\u1ec1u lo\u1ea1i thu\u1ebf. H\u1ed3 s\u01a1 \u0111\u0103ng..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4095,4096],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25256"}],"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=25256"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25256\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25256"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}