{"id":2612,"date":"2015-07-17T10:45:20","date_gmt":"2015-07-17T10:45:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2612"},"modified":"2015-08-06T02:56:14","modified_gmt":"2015-08-06T02:56:14","slug":"cach-tinh-thue-doi-voi-ca-nhan-cho-thue-nha-co-doanh-thu-tu-100-trieu-dongnam-tro-len","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2612","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-2614\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/H\u1ed2-S\u01a0-V\u00c0-C\u00c1CH-T\u00cdNH-THU\u1ec2-\u0110\u1ed0I-V\u1edaI-C\u00c1-NH\u00c2N-CHO-THU\u00ca-NH\u00c0-C\u00d3-M\u1ee8C-DOANH-THU-T\u1eea-100-TRI\u1ec6U-\u0110\u1ed2NG-TR\u1ede-L\u00caN.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean -\u1ea3nh ch\u00ednh\" width=\"211\" height=\"186\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. H\u1ed3 s\u01a1 v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean nh\u01b0 th\u1ebf n\u00e0o? <strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. H\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 13 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p h\u00f3a \u0111\u01a1n do c\u1ee5c thu\u1ebf \u0111\u1eb7t in nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><em>\u201c1. C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.<\/em><em>\u201d<\/em><\/span><span style=\"font-size: 12pt;\"><em>\u00a0<\/em><\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean tr\u01b0\u1eddng h\u1ee3p thu\u00ea v\u00e0 cho thu\u00ea nh\u00e0 c\u00f3 m\u1ee9c doanh thu t\u1eeb 100tr\u0111\/ n\u0103m tr\u1edf l\u00ean, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb, n\u1ebfu m\u1ed9t trong c\u00e1c b\u00ean c\u00f3 y\u00eau c\u1ea7u<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. Thu\u1ebf GTGT, thu\u1ebf TNCN<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.1 Doanh thu t\u00ednh thu\u1ebf<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0111i\u1ec3m a \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC, \u00a0doanh thu t\u00ednh thu\u1ebf cho thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>a.1) Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c kh\u00f4ng bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>a.2) Doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>a.3) Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean, doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi cho thu\u00ea nh\u00e0 l\u00e0 :<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ti\u1ec1n cho thu\u00ea nh\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 c\u00e1c kho\u1ea3n cho thu\u00ea kh\u00e1c, nh\u1eadn t\u1eebng k\u1ef3 (n\u1ebfu thu\u1ebf do b\u00ean cho thu\u00ea ch\u1ecbu)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng&#8230; n\u1ebfu c\u00f3 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; N\u1ebfu ti\u1ec1n cho thu\u00ea nh\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c c\u1ee7a nhi\u1ec1u n\u0103m, th\u00ec doanh thu t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh cho c\u1ea3 s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c c\u1ee7a nhi\u1ec1u n\u0103m<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 x\u00e1c \u0111\u1ecbnh doanh thu v\u1edbi tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng, hay nhi\u1ec1u s\u1edf h\u1eefu, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-cach-tinh-doanh-thu-cho-thue-tai-san-cua-ca-nhan-trong-nam-tinh-thue\/\">Quy \u0111\u1ecbnh m\u1edbi : C\u00e1ch t\u00ednh doanh thu cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n trong n\u0103m t\u00ednh thu\u1ebf<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">2.2 T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0111i\u1ec1u 4, kho\u1ea3n 2 \u0111i\u00eam b Th\u00f4ng t\u01b0 92\/2015\/TT-BTC quy \u0111\u1ecbnh c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf tr\u00ean doanh thu, nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8211; T\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 5%<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8211; T\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 5%&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/strong><\/span><\/p>\n<table style=\"height: 172px;\" width=\"590\">\n<tbody>\n<tr style=\"mso-yfti-irow: 0; mso-yfti-firstrow: yes; mso-prop-change: 'Tong Cuc Thue' 20150415T0509;\">\n<td width=\"132\"><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td width=\"25\"><span style=\"font-family: helvetica, arial, sans-serif;\">=<\/span><\/td>\n<td width=\"145\"><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh thu t\u00ednh thu\u1ebf GTGT<\/span><\/td>\n<td width=\"22\"><span style=\"font-family: helvetica, arial, sans-serif;\">x<\/span><\/td>\n<td width=\"96\"><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ef7 l\u1ec7 thu\u1ebf GTGT 5%<\/span><\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 1; mso-yfti-lastrow: yes; mso-prop-change: 'Tong Cuc Thue' 20150415T0509;\">\n<td width=\"132\"><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td width=\"25\"><span style=\"font-family: helvetica, arial, sans-serif;\">=<\/span><\/td>\n<td width=\"145\"><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh thu t\u00ednh thu\u1ebf TNCN<\/span><\/td>\n<td width=\"22\"><span style=\"font-family: helvetica, arial, sans-serif;\">x<\/span><\/td>\n<td width=\"96\"><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ef7 l\u1ec7 thu\u1ebf TNCN 5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.3 Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0111i\u1ec3m d \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC: &#8220;<em>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u c\u1ee7a t\u1eebng <strong>k\u1ef3 h\u1ea1n thanh to\u00e1n<\/strong> tr\u00ean h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n<\/em>.&#8221;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu cho thu\u00ea nh\u00e0 l\u00e0<strong> k\u1ef3 h\u1ea1n thanh to\u00e1n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng<\/strong>. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u r\u1ea5t kh\u00f3 v\u1edbi nh\u1eefng gia \u0111\u00ecnh, c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 nh\u01b0ng kh\u00f4ng thu \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u00fang h\u1ea1n, ho\u1eb7c kh\u00f4ng thu \u0111\u01b0\u1ee3c ti\u1ec1n. C\u00e1c b\u1ea1n c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec3m n\u00e0y trong h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0, tr\u00e1nh t\u00ecnh tr\u1ea1ng vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>3. Thu\u1ebf m\u00f4n b\u00e0i<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-422003tt-btc-sua-doi-bo-sung-viec-dieu-chinh-muc-thue-mon-bai\/\" target=\"_blank\">th\u00f4ng t\u01b0 42\/2003\/TT-BTC<\/a>, m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 t\u00f9y theo doanh thu cho thu\u00ea trong n\u0103m l\u00e0 1 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>K\u1ebft lu\u1eadn: <\/u><\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">C\u0103n c\u1ee9 theo c\u00e1c qui \u0111\u1ecbnh tr\u00ean th\u00ec n\u1ebfu c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 cho thu\u00ea c\u1ea7n ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf sau:<\/span><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf GTGT: 5%<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf TNCN: 5%<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf m\u00f4n b\u00e0i\u00a0m\u1ee9c 1 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1eeb n\u0103m 2015 v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean. M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1ch t\u00ednh thu\u1ebf\u00a0 t\u1eeb n\u0103m 2015 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m qua b\u00e0i vi\u1ebft sau<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-doi-voi-truong-hop-ca-nhan-cho-thue-nha-co-doanh-thu-duoi-100-trieu-dongnam\/\">C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/ho-so-va-cach-tinh-thue-doi-voi-chi-phi-thue-tai-san\/\">Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015: H\u1ed3 s\u01a1 v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u00ea t\u00e0i s\u1ea3n.<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-tu-2015-thu-tuc-ho-so-ke-khai-nop-thue-cho-thue-nha-do-chu-nha-thuc-hien\/\"><span style=\"font-size: 12pt;\">Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015:\u00a0Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf cho thu\u00ea nh\u00e0 do ch\u1ee7 nh\u00e0\u00a0th\u1ef1c hi\u1ec7n<\/span><\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-ho-so-ke-khai-nop-thue-thue-nha-cua-ca-nhan-do-doanh-nghiep-thuc-hien\/\"><span style=\"font-size: 12pt;\">Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n do doanh nghi\u1ec7p\u00a0th\u1ef1c hi\u1ec7n<\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. H\u1ed3 s\u01a1 v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u1edf b\u00e0i vi\u1ebft sau.<\/p>\n","protected":false},"author":7,"featured_media":6552,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[376],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2612"}],"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=2612"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2612\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6552"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2612"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}