{"id":25270,"date":"2017-01-11T15:00:52","date_gmt":"2017-01-11T15:00:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25270"},"modified":"2017-01-11T15:00:52","modified_gmt":"2017-01-11T15:00:52","slug":"cac-nguyen-tac-cham-dut-hieu-luc-ma-so-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25270","title":{"rendered":"C\u00e1c nguy\u00ean t\u1eafc ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"

\"cham-dut-hieu-luc-ma-so-thue\"<\/a>Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. \u0110\u1ec3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o nh\u1eefng nguy\u00ean t\u1eafc n\u00e0o? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft: <\/span><\/p>\n

C\u00e1c nguy\u00ean t\u1eafc ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/h2>\n

1.<\/strong>Ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 th\u1ee7 t\u1ee5c c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng trong H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf. C\u01a1 quan thu\u1ebf thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o c\u00f4ng khai vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

2.<\/strong> M\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch kinh t\u1ebf, k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

3<\/strong>) T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c sau khi \u0111\u00e3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, n\u1ebfu ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi, m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u1ea1i.<\/span><\/p>\n

4<\/strong>) H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh, vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf ch\u1ec9 ch\u1ea5m d\u1ee9t \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh. M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh kh\u00f4ng b\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/p>\n

5<\/strong>) Doanh nghi\u1ec7p tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Lu\u1eadt doanh nghi\u1ec7p, Ngh\u1ecb \u0111\u1ecbnh 78\/2015\/N\u0110-CP ng\u00e0y 14\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u00f4ng t\u01b0 s\u1ed1 20\/2015\/TT-BKH\u0110T ng\u00e0y 01\/12\/2015 c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 th\u00ec ph\u1ea3i g\u1eedi h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 202 Lu\u1eadt doanh nghi\u1ec7p (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 gi\u1ea3i th\u1ec3) ho\u1eb7c Kho\u1ea3n 2 \u0110i\u1ec1u 203 Lu\u1eadt doanh nghi\u1ec7p (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3 trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a to\u00e0 \u00e1n) \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

6<\/strong>) Khi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf th\u00ec \u0111\u1ed3ng th\u1eddi ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay.<\/span><\/p>\n

7<\/strong>) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u0169ng b\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i:<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/a><\/span><\/p>\n

Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf<\/a><\/span><\/p>\n

\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":"

Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. \u0110\u1ec3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o nh\u1eefng nguy\u00ean t\u1eafc n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft: C\u00e1c nguy\u00ean t\u1eafc ch\u1ea5m d\u1ee9t..<\/p>\n","protected":false},"author":7,"featured_media":29422,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3285],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25270"}],"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=25270"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25270\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29422"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25270"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}