{"id":25272,"date":"2017-01-12T01:20:34","date_gmt":"2017-01-12T01:20:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25272"},"modified":"2017-01-12T01:51:58","modified_gmt":"2017-01-12T01:51:58","slug":"ho-so-cham-dut-hieu-luc-ma-so-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25272","title":{"rendered":"H\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"
\"Ch\u1ea5m<\/a>

Ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p><\/div>\n

\u0110\u1ec3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\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; h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh v\u00e0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u1ea7n nh\u1eefng h\u1ed3 s\u01a1\u00a0 nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft m\u1edbi nh\u1ea5t v\u1ec1 H\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c<\/strong><\/span><\/h2>\n

a) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n, h\u1ed3 s\u01a1 g\u1ed3m:<\/strong><\/span><\/h3>\n

– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 24\/\u0110K-TCT <\/a>ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC;<\/span><\/p>\n

– Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (b\u1ea3n g\u1ed1c); ho\u1eb7c c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh m\u1ea5t Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh chia, ho\u1eb7c H\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t, ho\u1eb7c H\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, ho\u1eb7c Th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

– V\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 th\u00ec \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ec3 y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, h\u1ed3 s\u01a1 g\u1ed3m:<\/strong><\/span><\/h3>\n

– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 24\/\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC;<\/span><\/p>\n

– Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (b\u1ea3n g\u1ed1c); ho\u1eb7c c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh m\u1ea5t Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ho\u1eb7c Th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

– V\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi 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<\/strong><\/span><\/h2>\n

– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 24\/\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC;<\/span><\/p>\n

– B\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3) ho\u1eb7c v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 ph\u1ea7n v\u1ed1n g\u00f3p tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed;<\/span><\/p>\n

– V\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh, h\u1ed3 s\u01a1 g\u1ed3m:<\/strong><\/span><\/h2>\n

– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 24\/\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC;<\/span><\/p>\n

– Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (b\u1ea3n g\u1ed1c); ho\u1eb7c c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh m\u1ea5t Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh (n\u1ebfu c\u00f3).<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi Doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n

H\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p \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 tr\u01b0\u1edbc khi doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ef1 gi\u1ea3i th\u1ec3, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3;<\/span><\/p>\n

– Bi\u00ean b\u1ea3n h\u1ecdp;<\/span><\/p>\n

– V\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan n\u1ebfu doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

b) 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 t\u00f2a \u00e1n, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3;<\/span><\/p>\n

– B\u1ea3n sao Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n c\u00f3 hi\u1ec7u l\u1ef1c;<\/span><\/p>\n

– V\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan n\u1ebfu doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c 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<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/a><\/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","protected":false},"excerpt":{"rendered":"

\u0110\u1ec3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\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; h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh v\u00e0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u1ea7n nh\u1eefng h\u1ed3 s\u01a1\u00a0 nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf..<\/p>\n","protected":false},"author":7,"featured_media":29534,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3286],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25272"}],"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=25272"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25272\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29534"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25272"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}