{"id":2635,"date":"2015-07-17T17:03:38","date_gmt":"2015-07-17T17:03:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2635"},"modified":"2015-08-06T04:29:52","modified_gmt":"2015-08-06T04:29:52","slug":"thu-tuc-ho-so-ke-khai-nop-thue-thue-xe-cua-ca-nhan-do-doanh-nghiep-thuc-hien","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2635","title":{"rendered":"Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf thu\u00ea xe c\u1ee7a c\u00e1 nh\u00e2n do doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n"},"content":{"rendered":"

\"Th\u1ee7<\/span><\/h2>\n

Khi doanh nghi\u1ec7p thu\u00ea xe c\u1ee7a c\u00e1 nh\u00e2n ph\u1ee5c v\u1ee5 ho\u1ea1t\u00a0\u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, nhi\u1ec1u ch\u1ee7 xe y\u00eau c\u1ea7u doanh nghi\u1ec7p l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 thay m\u00ecnh nh\u01b0 k\u00ea khai, n\u1ed9p thu\u1ebf. V\u1eady Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf thu\u00ea xe c\u00e1 nh\u00e2n do doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n\u00a0nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

 <\/p>\n

T\u1ea1i \u0111i\u1ec1u 8 kho\u1ea3n 2 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u00ea khai n\u1ed9p thu\u1ebf thay c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 nh\u01b0 sau:<\/span><\/p>\n

“C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 tho\u1ea3 thu\u1eadn b\u00ean \u0111i thu\u00ea n\u1ed9p thu\u1ebf thay th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf, khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p thu\u00ea nh\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf cho m\u00ecnh<\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi t\u1eeb n\u0103m 2015: Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf cho thu\u00ea xe do ch\u1ee7 xe th\u1ef1c hi\u1ec7n<\/a><\/span><\/p>\n

1. Kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong><\/span><\/p>\n

T\u1ea1i \u0111i\u1ec1u 8 kho\u1ea3n 2 \u0111i\u1ec3m a Th\u00f4ng t\u01b0 92\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n cho c\u00e1 nh\u00e2n n\u1ebfu trong n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u00e1 nh\u00e2n c\u00f3 doanh thu cho thu\u00ea t\u00e0i s\u1ea3n t\u1ea1i \u0111\u01a1n v\u1ecb tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m c\u00e1 nh\u00e2n ph\u00e1t sinh doanh thu t\u1eeb nhi\u1ec1u n\u01a1i, c\u00e1 nh\u00e2n d\u1ef1 ki\u1ebfn ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec c\u00f3 th\u1ec3 u\u1ef7 quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c khai thay, n\u1ed9p thay \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u1eeb 100 tri\u1ec7u\/n\u0103m tr\u1edf xu\u1ed1ng t\u1ea1i \u0111\u01a1n v\u1ecb.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean :<\/strong><\/span><\/p>\n

– N\u1ebfu doanh nghi\u1ec7p k\u00ea khai n\u1ed9p thu\u1ebf cho c\u00e1 nh\u00e2n, th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf tr\u01b0\u1edbc khi chi tr\u1ea3<\/span><\/p>\n

– N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb nhi\u1ec1u n\u01a1i, m\u00e0 doanh thu d\u1ef1 ki\u1ebfn tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m, th\u00ec c\u00e1 nh\u00e2n v\u1eabn \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf cho nh\u1eefng h\u1ee3p \u0111\u1ed3ng cho thu\u00ea d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m<\/span><\/p>\n

2. Nguy\u00ean t\u1eafc khai thu\u1ebf<\/strong><\/span><\/p>\n

T\u1ea1i \u0111i\u1ec1u 8 kho\u1ea3n 2 \u0111i\u1ec3m b Th\u00f4ng t\u01b0 92\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc khai thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thay thu\u1ebf cho c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n th\u00ec tr\u00ean t\u1edd khai ghi th\u00eam \u201cKhai thay\u201d v\u00e0o ph\u1ea7n tr\u01b0\u1edbc c\u1ee5m t\u1eeb \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c \u0110\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi khai k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean, n\u1ebfu l\u00e0 t\u1ed5 ch\u1ee9c khai thay th\u00ec sau khi k\u00fd t\u00ean ph\u1ea3i \u0111\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh. Tr\u00ean h\u1ed3 s\u01a1 t\u00ednh thu\u1ebf, ch\u1ee9ng t\u1eeb thu thu\u1ebf v\u1eabn ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u00fang ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n.<\/em><\/span><\/p>\n

Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thay s\u1eed d\u1ee5ng t\u1edd khai m\u1eabu s\u1ed1 01\/TTS c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ec3 khai theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c khai cho nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng tr\u00ean m\u1ed9t t\u1edd khai n\u1ebfu t\u00e0i s\u1ea3n thu\u00ea t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 c\u00f9ng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec:<\/span><\/p>\n

– Doanh nghi\u1ec7p k\u00ea khai thay, ph\u1ea3i ghi r\u00f5 tr\u00ean t\u1edd khai l\u00e0 ” Khai thay”,<\/span><\/p>\n

– K\u00fd t\u00ean \u0111\u00f3ng d\u1ea5u c\u1ee7a doanh nghi\u1ec7p tr\u00ean t\u1edd khai<\/span><\/p>\n

– N\u1ed9p thu\u1ebf ghi t\u00ean c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea<\/span><\/p>\n

3. \u00a0H\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><\/span><\/p>\n

T\u1ea1i \u0111i\u1ec1u 8 kho\u1ea3n 2 \u0111i\u1ec3m c Th\u00f4ng t\u01b0 92\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1\u00a0H\u1ed3 s\u01a1 khai thu\u1ebf g\u1ed3m:<\/span><\/p>\n

“- T\u1edd khai theo m\u1eabu s\u1ed1 01\/TTS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/em><\/span><\/p>\n

– Ph\u1ee5 l\u1ee5c theo m\u1eabu s\u1ed1 01-1\/BK-TTS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/em><\/span><\/p>\n

– B\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a H\u1ee3p \u0111\u1ed3ng ho\u1eb7c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng).<\/em><\/span><\/p>\n

4. \u00a0N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

T\u1ea1i \u0111i\u1ec1u 8 kho\u1ea3n 2 \u0111i\u1ec3m d Th\u00f4ng t\u01b0 92\/2015\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d v\u00e0 \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.”<\/em><\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i:<\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015: Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf cho thu\u00ea xe do ch\u1ee7 xe th\u1ef1c hi\u1ec7n<\/a><\/span><\/p>\n

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

M\u1eabu 01\/KK-TTS- t\u1edd khai ki\u00eam gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng thu\u00ea t\u00e0i s\u1ea3n<\/a><\/span><\/p>\n

5. \u00a0C\u00e1c h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 c\u00f4ng ty t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p g\u1ed3m:<\/strong><\/span><\/p>\n