{"id":25262,"date":"2016-12-31T09:09:41","date_gmt":"2016-12-31T09:09:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25262"},"modified":"2016-12-31T09:09:41","modified_gmt":"2016-12-31T09:09:41","slug":"quy-dinh-ve-cap-giay-chung-nhan-dang-ky-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25262","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf"},"content":{"rendered":"
\"\u0110\u0103ng<\/a>

\u0110\u0103ng k\u00fd kinh doanh _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

Vi\u1ec7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hay gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 th\u1ebf n\u00e0o?\u00a0 M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft chia s\u1ebb c\u1ee7a K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf.<\/strong><\/span><\/p>\n

I. Vi\u1ec7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, c\u1ee5 th\u1ec3:<\/strong><\/p>\n

1. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/p>\n

Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 95\/2016\/TT-BTC<\/a> c\u00f3 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf\u201d m\u1eabu s\u1ed1 10-MST .<\/span><\/p>\n

2. Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n<\/strong><\/p>\n

C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (tr\u1eeb c\u00e1 nh\u00e2n kinh doanh), 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 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m k, \u0111i\u1ec3m l Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 95\/2016\/TT- BTC n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p “Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n” m\u1eabu s\u1ed1 12-MST<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf: C\u01a1 quan thu\u1ebf tr\u1ea3 Th\u00f4ng b\u00e1o danh s\u00e1ch m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd thu\u1ebf qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp m\u1eabu s\u1ed1 14-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC b\u1eb1ng gi\u1ea5y ho\u1eb7c qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf cho t\u1eebng c\u00e1 nh\u00e2n ho\u1eb7c l\u00fd do ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 c\u00e1 nh\u00e2n \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n \u0111\u0103ng k\u00fd thu\u1ebf qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp v\u00e0 c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd thu\u1ebf qua h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u1ea5p \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n\u201d cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

3. Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d, \u0111i\u1ec3m \u0111, \u0111i\u1ec3m e, \u0111i\u1ec3m g, \u0111i\u1ec3m h, \u0111i\u1ec3m l Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 \u00a095\/2016\/TT- BTC c\u00f3 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh v\u00e0 h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh thi\u1ebfu 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 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam; 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 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p \u201cTh\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf\u201d m\u1eabu s\u1ed1 11-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 \u00a095\/2016\/TT- BTC.<\/span><\/p>\n

5. Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/p>\n

C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p “Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c” m\u1eabu s\u1ed1 21-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: C\u01a1 quan thu\u1ebf tr\u1ea3 Th\u00f4ng b\u00e1o danh s\u00e1ch m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u0103ng k\u00fd thu\u1ebf qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp m\u1eabu s\u1ed1 22-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC b\u1eb1ng gi\u1ea5y ho\u1eb7c qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf cho t\u1eebng c\u00e1 nh\u00e2n ho\u1eb7c l\u00fd do ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 c\u00e1 nh\u00e2n \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh<\/span><\/p>\n

II. C\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi b\u1ecb m\u1ea5t, r\u00e1ch, n\u00e1t, ch\u00e1y Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

\u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi b\u1ecb m\u1ea5t, r\u00e1ch, n\u00e1t, ch\u00e1y Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf (bao g\u1ed3m: Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n), Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (bao g\u1ed3m: Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) th\u00ec g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd, h\u1ed3 s\u01a1 g\u1ed3m: V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 13-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0\u00a0 95\/2016\/TT- BTC .<\/span><\/p>\n

2. C\u01a1 quan thu\u1ebf c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/p>\n

\u00a0C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf trong th\u1eddi h\u1ea1n 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Vi\u1ec7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hay gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 th\u1ebf n\u00e0o?\u00a0 M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft chia s\u1ebb c\u1ee7a K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax quy \u0111\u1ecbnh..<\/p>\n","protected":false},"author":7,"featured_media":29362,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3280],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25262"}],"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=25262"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25262\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29362"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25262"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}