{"id":25258,"date":"2016-12-05T01:37:30","date_gmt":"2016-12-05T01:37:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25258"},"modified":"2016-12-06T10:05:16","modified_gmt":"2016-12-06T10:05:16","slug":"dia-diem-nop-ho-so-dang-ky-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25258","title":{"rendered":"\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf"},"content":{"rendered":"
\"\u0110\u1ecba<\/a>

\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

Tr\u01b0\u1edbc khi\u00a0ti\u1ec1n h\u00e0nh kinh doanh, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf. Khi c\u00f3 thu nh\u1eadp, c\u00e1 nh\u00e2n c\u0169ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf. V\u1eady \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd\u00a0thu\u1ebf l\u00e0 \u1edf \u0111\u00e2u? K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t qua b\u00e0i vi\u1ebft :<\/span><\/p>\n

\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf <\/span><\/h2>\n

\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u00a0\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u \u00a0 Th\u00f4ng t\u01b0 95\/2016\/TT-BTC nh\u01b0 sau:<\/span><\/h2>\n

“1. T\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (tr\u1eeb h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c); nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed; nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/span><\/em><\/p>\n

2. 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 v\u00e0 n\u1ed9p thay thu\u1ebf 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 h\u1ee3p \u0111\u1ed3ng, h\u1ee3p t\u00e1c kinh doanh v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/em><\/p>\n

3. T\u1ed5 ch\u1ee9c kh\u00e1c n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i:<\/span><\/em><\/p>\n

\u00a0a) C\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c do c\u01a1 quan trung \u01b0\u01a1ng v\u00e0 c\u01a1 quan c\u1ea5p t\u1ec9nh ra quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp<\/span><\/em><\/p>\n

\u00a0b) Chi c\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c do c\u01a1 quan c\u1ea5p huy\u1ec7n ra quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp.<\/span><\/em><\/p>\n

4. C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00f4ng qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp n\u1ebfu c\u00f3 u\u1ef7 quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 \u0111\u0103ng k\u00fd thu\u1ebf cho b\u1ea3n th\u00e2n v\u00e0 cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp; c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/em><\/p>\n

5. C\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ed9p tr\u1ef1c ti\u1ebfp kh\u00f4ng qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp, n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u00e1c \u0111\u1ecba \u0111i\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/em><\/p>\n

5.1) T\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf Vi\u1ec7t Nam \u0111\u1ec3 vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o.<\/span><\/em><\/p>\n

5.2) T\u1ea1i C\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd n\u01a1i c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 nh\u01b0ng t\u1ed5 ch\u1ee9c n\u00e0y ch\u01b0a th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/em><\/p>\n

5.3) T\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i ph\u00e1t sinh c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i (tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam).<\/span><\/em><\/p>\n

5.4) T\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/em><\/p>\n

6. H\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c, h\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 t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/em><\/p>\n

7. C\u00e1c c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u00f4 t\u00f4, xe m\u00e1y, t\u00e0u, thuy\u1ec1n…)”<\/span><\/em><\/p>\n

C\u00e1c b\u1ea1n h\u00e3y xem m\u00ecnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a m\u00ecnh.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o:\u00a0Th\u00f4ng t\u01b0 95\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u01b0\u1edbc khi\u00a0ti\u1ec1n h\u00e0nh kinh doanh, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf. Khi c\u00f3 thu nh\u1eadp, c\u00e1 nh\u00e2n c\u0169ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf. V\u1eady \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd\u00a0thu\u1ebf l\u00e0 \u1edf \u0111\u00e2u? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t qua b\u00e0i vi\u1ebft : \u0110\u1ecba..<\/p>\n","protected":false},"author":7,"featured_media":28163,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3277,3923],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25258"}],"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=25258"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25258\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/28163"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25258"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}