{"id":27549,"date":"2016-11-23T08:35:02","date_gmt":"2016-11-23T08:35:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27549"},"modified":"2016-12-28T06:28:03","modified_gmt":"2016-12-28T06:28:03","slug":"quy-dinh-ve-thue-voi-chi-nhanh-don-vi-truc-thuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27549","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u1edbi chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c"},"content":{"rendered":"
\"M\u1eabu<\/a>

M\u1eabu quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf c\u1ee7a chi nh\u00e1nh _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

\u0110\u1ed1i v\u1edbi chi nh\u00e1nh, v\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf. V\u1edbi t\u1eebng s\u1eafc thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u1edbi chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/h2>\n

1. Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, n\u1ed9p thu\u1ebf thu\u1ebf \u0111\u1ed1i v\u1edbi chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/strong><\/h2>\n

1.1\u00a0Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT \u0111\u01a1i v\u1edbi chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/strong><\/h3>\n

T\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u01a1 quan thu\u1ebf<\/em><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kinh doanh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c; n\u1ebfu \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec:<\/em><\/span><\/p>\n

N\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c c\u00f3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t, khi \u0111i\u1ec1u chuy\u1ec3n b\u00e1n th\u00e0nh ph\u1ea9m ho\u1eb7c th\u00e0nh ph\u1ea9m, k\u1ec3 c\u1ea3 xu\u1ea5t cho tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0m c\u0103n c\u1ee9 k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t.<\/em><\/span><\/p>\n

N\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c, …”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c k\u00ea khai thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

a, \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh<\/strong><\/span><\/h4>\n\n\n\n\n\n
Lo\u1ea1i \u0111\u01a1n<\/strong> v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/td>\nH\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/span><\/td>\nH\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh<\/strong><\/span><\/td>\n<\/tr>\n
\u0110i\u1ec1u ki\u1ec7n b\u1ed5 sung<\/span><\/td>\n\u00a0<\/span><\/td>\nN\u1ebfu l\u00e0 c\u01a1 quan th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf ri\u00eang: C\u00f3 con d\u1ea5u, t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5, k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra c\u00f3 nhu c\u1ea7u k\u00ea khai n\u1ed9p thu\u1ebf ri\u00eang<\/span><\/td>\nN\u1ebfu l\u00e0 c\u01a1 s\u1edf kh\u00f4ng th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf ri\u00eang<\/span><\/td>\n<\/tr>\n
C\u00e1ch k\u00ea khai<\/span><\/td>\nK\u00ea khai thu\u1ebf ri\u00eang v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\nK\u00ea khai thu\u1ebf ri\u00eang, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ri\u00eang v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\nK\u00ea khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b, \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh<\/strong><\/span><\/h4>\n\n\n\n\n\n
Lo\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/td>\nH\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ed<\/strong>nh<\/span><\/td>\n<\/tr>\n
\u0110i\u1ec1u ki\u1ec7n b\u1ed5 sung<\/span><\/td>\nN\u1ebfu l\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd d\u1ef1 \u00e1n kinh doanh B\u0110S \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\nN\u1ebfu l\u00e0 c\u01a1 s\u1edf kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu<\/span><\/td>\nN\u1ebfu l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t c\u00f3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n h\u1ea1ch to\u00e1n thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/td>\nN\u1ebfu l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kh\u00f4ng h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n h\u1ea1ch to\u00e1n thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/td>\n<\/tr>\n
C\u00e1ch k\u00ea khai<\/span><\/td>\n\u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf ri\u00eang theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\nK\u00ea khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\nN\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t, khi \u0111i\u1ec1u chuy\u1ec3n b\u00e1n th\u00e0nh ph\u1ea9m ho\u1eb7c th\u00e0nh ph\u1ea9m, k\u1ec3 c\u1ea3 s\u1ea3n xu\u1ea5t cho tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT l\u00e0m c\u0103n c\u1ee9 k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng s\u1ea3n xu\u1ea5t<\/span><\/td>\nK\u00ea khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t. S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng c\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 156\/2013\/-BTC \u0111\u00e3 tr\u00edch d\u1eabn \u1edf tr\u00ean<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

1.2 Quy \u0111\u1ecbnh k\u00ea khai, n\u1ed9p \u00a0thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/strong><\/h3>\n

T\u1ea1i \u0111i\u1ec3m c, d kho\u1ea3n 1 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/p>\n

\u201c1. Tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho c\u01a1 quan thu\u1ebf<\/em><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c nh\u01b0ng h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3 kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ea3 ph\u1ea7n ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/em><\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba b\u00e0n n\u01a1i \u0111\u01a1n v\u1ecb \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ea3 ph\u1ea7n ph\u00e1t sinh t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 \u1edf n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c k\u00ea khai thu\u1ebfTNDN nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n
Lo\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/td>\nH\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/span><\/td>\nH\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/strong><\/span><\/td>\n<\/tr>\n
\u0110i\u1ec1u ki\u1ec7n b\u1ed5 sung<\/span><\/td>\n\u00a0<\/span><\/td>\nN\u1ebfu l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (bao g\u1ed3m c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\nN\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty m\u00e0 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu, chi ph\u00ed, thu nh\u1eadp kh\u00e1c ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh chung c\u1ee7a t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty v\u00e0 h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c \u0111\u00f3<\/span><\/td>\nN\u1ebfu l\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c<\/span><\/td>\n<\/tr>\n
C\u00e1ch k\u00ea khai<\/span><\/td>\nK\u00ea khai thu\u1ebf ri\u00eang v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\nN\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNDN t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh. S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p \u1edf n\u01a1i c\u00f3 tr\u1ee5 s\u1edf s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 chi ph\u00ed nh\u00e2n v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf trong k\u1ef3 (Theo \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC)<\/span><\/td>\nK\u00ea khai, n\u1ed9p thu\u1ebf TNDN cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\nKh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. \u0110\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ea3 ph\u1ea7n ph\u00e1t sinh n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 \u1edf n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

1.3\u00a0Quy \u0111\u1ecbnh k\u00ea khai, n\u1ed9p thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/strong><\/h3>\n

T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC <\/a>ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft a.3 \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/span><\/p>\n

\u201ca.3) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u00ea khai thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c nh\u01b0 sau:<\/span><\/p>\n