{"id":2780,"date":"2015-07-20T04:18:20","date_gmt":"2015-07-20T04:18:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2780"},"modified":"2015-08-13T03:36:36","modified_gmt":"2015-08-13T03:36:36","slug":"thong-tu-1512014tt-btc-huong-dan-cac-quy-dinh-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2780","title":{"rendered":"Th\u00f4ng t\u01b0 151\/2014\/TT-BTC – h\u01b0\u1edbng d\u1eabn c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

\"Th\u00f4ng<\/a><\/span><\/h2>\n

Ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2014 B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb\u00a0\u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP v\u1ec1 vi\u1ec7c s\u1eeda\u00a0\u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1\u00a0\u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb\u00a0\u0111\u1ecbnh v\u1ec1 Thu\u1ebf.<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

 <\/p>\n

 <\/p>\n

TH\u00d4NG T\u01af<\/strong><\/span>
\n H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP<\/strong><\/span>
\n ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, <\/strong><\/span>
\n b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf<\/strong><\/span><\/p>\n

________________________________________________________<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 v\u00e0 Lu\u1eadt s\u1ed1 21\/2012\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 v\u00e0 Lu\u1eadt s\u1ed1 26\/2012\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 v\u00e0 Lu\u1eadt s\u1ed1 31\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 v\u00e0 Lu\u1eadt s\u1ed1 32\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP ng\u00e0y 27\/6\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/span>
\n B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/strong><\/span>
\n THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1: S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft e, \u0111i\u1ec3m 2.2 v\u00e0 \u0111i\u1ec3m 2.31 Kho\u1ea3n 2, \u0110i\u1ec1u 6, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (g\u1ecdi chung l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC) nh\u01b0 sau:<\/strong><\/span>
\n \u201ce) Ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng\/xe \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb: \u00f4 t\u00f4 d\u00f9ng cho kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4); ph\u1ea7n tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n.<\/span>
\n \u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng chuy\u00ean kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch v\u00e0 kh\u00e1ch s\u1ea1n l\u00e0 c\u00e1c \u00f4 t\u00f4 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u00ean doanh nghi\u1ec7p m\u00e0 doanh nghi\u1ec7p n\u00e0y trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 \u0111\u0103ng k\u00fd m\u1ed9t trong c\u00e1c ng\u00e0nh ngh\u1ec1: v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch, kinh doanh kh\u00e1ch s\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh v\u1eadn t\u1ea3i, h\u00e0nh kh\u00e1ch, du l\u1ecbch, kh\u00e1ch s\u1ea1n.<\/span>
\n T\u00e0u bay d\u00e2n d\u1ee5ng v\u00e0 du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kh\u00e1ch du l\u1ecbch l\u00e0 t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u00e0 h\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 v\u1eadn t\u1ea3i h\u00e0ng ho\u00e1, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng th\u00ec gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a xe \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng nguy\u00ean gi\u00e1 th\u1ef1c mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u1eeb (-) s\u1ed1 kh\u1ea5u hao l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd xe.<\/span>
\n V\u00ed d\u1ee5 8: Doanh nghi\u1ec7p A c\u00f3 mua xe \u00f4 t\u00f4 d\u01b0\u1edbi 9 ch\u1ed7 ng\u1ed3i c\u00f3 nguy\u00ean gi\u00e1 l\u00e0 6 t\u1ef7 \u0111\u1ed3ng, c\u00f4ng ty tr\u00edch kh\u1ea5u hao 1 n\u0103m sau \u0111\u00f3 th\u1ef1c hi\u1ec7n thanh l\u00fd. S\u1ed1 kh\u1ea5u hao theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 1 t\u1ef7 \u0111\u1ed3ng (th\u1eddi gian tr\u00edch kh\u1ea5u hao l\u00e0 6 n\u0103m theo v\u0103n b\u1ea3n v\u1ec1 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh). S\u1ed1 tr\u00edch kh\u1ea5u hao theo ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 1,6 t\u1ef7 \u0111\u1ed3ng\/6 n\u0103m = 267 tri\u1ec7u \u0111\u1ed3ng. Doanh nghi\u1ec7p A thanh l\u00fd b\u00e1n xe l\u00e0 5 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n Thu nh\u1eadp t\u1eeb thanh l\u00fd xe: 5 t\u1ef7 \u0111\u1ed3ng – (6 t\u1ef7 \u0111\u1ed3ng – 1 t\u1ef7 \u0111\u1ed3ng) = 0 \u0111\u1ed3ng\u201d<\/span>
\n \u201c2.31. C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb c\u00e1c kho\u1ea3n chi sau:<\/span>
\n – C\u00e1c kho\u1ea3n th\u1ef1c chi cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m: Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00e1n b\u1ed9 ph\u00f2ng, ch\u1ed1ng HIV\/AIDS c\u1ee7a doanh nghi\u1ec7p, chi ph\u00ed t\u1ed5 ch\u1ee9c truy\u1ec1n th\u00f4ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, ph\u00ed th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n, kh\u00e1m v\u00e0 x\u00e9t nghi\u1ec7m HIV, chi ph\u00ed h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi nhi\u1ec5m HIV l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. <\/span>
\n – Kho\u1ea3n th\u1ef1c chi \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng v\u00e0 an ninh, hu\u1ea5n luy\u1ec7n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n t\u1ef1 v\u1ec7 v\u00e0 ph\u1ee5c v\u1ee5 c\u00e1c nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n – Kho\u1ea3n th\u1ef1c chi \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho t\u1ed5 ch\u1ee9c \u0110\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p.<\/span>
\n – Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t, chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, \u0111\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c. T\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u00eau tr\u00ean kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. <\/span>
\n Vi\u1ec7c x\u00e1c \u0111\u1ecbnh 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia (:) 12 th\u00e1ng. Qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft c, \u0111i\u1ec3m 2.5, Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n V\u00ed d\u1ee5: Doanh nghi\u1ec7p A n\u0103m 2014 c\u00f3 qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n l\u00e0 12 t\u1ef7 \u0111\u1ed3ng th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf 2014 c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau: (12.000.000.000 \u0111\u1ed3ng : 12 th\u00e1ng) = 1.000.000.000 \u0111\u1ed3ng.<\/span>
\n – C\u00e1c kho\u1ea3n chi kh\u00e1c mang t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9, ph\u00f9 h\u1ee3p theo t\u1eebng ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\u201d.<\/span>
\n \u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 14, \u0110i\u1ec1u 7, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/strong><\/span>
\n \u201c14. Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 g\u00f3p v\u1ed1n, \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp,chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u1ed5 ph\u1ea7n h\u00f3a, s\u1eafp x\u1ebfp, \u0111\u1ed5i m\u1edbi doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc), \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau: <\/span>
\n a) Ch\u00eanh l\u1ec7ch t\u0103ng ho\u1eb7c gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u00ednh m\u1ed9t l\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch t\u0103ng) ho\u1eb7c gi\u1ea3m tr\u1eeb thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch gi\u1ea3m) trong k\u1ef3 t\u00ednh thu\u1ebf khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i. <\/span>
\n b) Ch\u00eanh l\u1ec7ch t\u0103ng ho\u1eb7c gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3: g\u00f3p v\u1ed1n (m\u00e0 doanh nghi\u1ec7p nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n gi\u00e1 tr\u1ecb \u0111\u1ea5t v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb), \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, g\u00f3p v\u1ed1n v\u00e0o c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0, h\u1ea1 t\u1ea7ng \u0111\u1ec3 b\u00e1n t\u00ednh m\u1ed9t l\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch t\u0103ng) ho\u1eb7c gi\u1ea3m tr\u1eeb thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch gi\u1ea3m) trong k\u1ef3 t\u00ednh thu\u1ebf khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i doanh nghi\u1ec7p c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e1nh gi\u00e1 l\u1ea1i. <\/span>
\n Ri\u00eang ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 doanh nghi\u1ec7p nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n gi\u00e1 tr\u1ecb \u0111\u1ea5t v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh d\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a doanh nghi\u1ec7p c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e1nh gi\u00e1 l\u1ea1i trong th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 10 n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c \u0111em g\u00f3p v\u1ed1n. Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o s\u1ed1 n\u0103m doanh nghi\u1ec7p ph\u00e2n b\u1ed5 v\u00e0o thu nh\u1eadp kh\u00e1c khi n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u k\u00ea khai kho\u1ea3n thu nh\u1eadp n\u00e0y (n\u0103m c\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111em g\u00f3p v\u1ed1n). <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p sau khi g\u00f3p v\u1ed1n, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p tr\u01b0\u1edbc th\u1eddi h\u1ea1n 10 n\u0103m) th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i t\u00ednh v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf theo thu nh\u1eadp chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. <\/span>
\n Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t bao g\u1ed3m: \u0110\u1ed1i v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n; \u0110\u1ed1i v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 c\u1ee7a quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. <\/span>
\n c) Doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, nh\u1eadn t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh).\u201d<\/span>
\n \u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3, \u0110i\u1ec1u 8, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/strong><\/span>
\n \u201c3. Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong th\u1eddi gian th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 doanh thu t\u1eeb th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7;<\/span>
\n Thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng \u1edf Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 doanh thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m;<\/span>
\n Thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m trong th\u1eddi gian s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n a) Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n – C\u00f3 ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc;<\/span>
\n – \u0110\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u1ec1 khoa h\u1ecdc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn l\u00e0 h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7.<\/span>
\n b) Thu nh\u1eadp t\u1eeb doanh thu b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u01a1 quan qua\u0309n ly\u0301 Nha\u0300 n\u01b0\u01a1\u0301c v\u00ea\u0300 khoa ho\u0323c co\u0301 th\u00e2\u0309m quy\u00ea\u0300n xa\u0301c nh\u00e2\u0323n\u201d.<\/span>
\n \u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 9, \u0110i\u1ec1u 8, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/strong><\/span>
\n \u201c9. Thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng cho ng\u01b0\u1eddi ngh\u00e8o v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00e1c c\u1ee7a Ng\u00e2n h\u00e0ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i; thu nh\u1eadp c\u1ee7a C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu do th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc: Qu\u1ef9 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c B\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi, Qu\u1ef9 B\u1ea3o hi\u1ec3m Y t\u1ebf, Qu\u1ef9 h\u1ed7 tr\u1ee3 h\u1ecdc ngh\u1ec1, Qu\u1ef9 h\u1ed7 tr\u1ee3 vi\u1ec7c l\u00e0m ngo\u00e0i n\u01b0\u1edbc thu\u1ed9c B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i, Qu\u1ef9 h\u1ed7 tr\u1ee3 n\u00f4ng d\u00e2n, Qu\u1ef9 tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd Vi\u1ec7t Nam, Qu\u1ef9 vi\u1ec5n th\u00f4ng c\u00f4ng \u00edch, Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u1ecba ph\u01b0\u01a1ng, Qu\u1ef9 B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng Vi\u1ec7t Nam, Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n H\u1ee3p t\u00e1c x\u00e3, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u1ee5 n\u1eef ngh\u00e8o, Qu\u1ef9 b\u1ea3o h\u1ed9 c\u00f4ng d\u00e2n v\u00e0 ph\u00e1p nh\u00e2n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, Qu\u1ef9 ph\u00e1t tri\u1ec3n nh\u00e0, Qu\u1ef9 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 qu\u1ed1c gia, Qu\u1ef9 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 qu\u1ed1c gia, thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t v\u00e0 qu\u1ef9 kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn do Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb ph\u00e1t sinh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu do th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh\u201d.<\/span>
\n \u0110i\u1ec1u 5. B\u1ed5 sung \u0111i\u1ec3m e v\u00e0 \u0111i\u1ec3m g Kho\u1ea3n 5 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/strong><\/span>
\n \u201ce) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 m\u00e0 trong H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u g\u1eedi c\u01a1 quan c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0, ph\u00e2n k\u1ef3 \u0111\u1ea7u t\u01b0 k\u00e8m ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p c\u00e1c giai \u0111o\u1ea1n ti\u1ebfp theo th\u1ef1c t\u1ebf c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c coi l\u00e0 d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p l\u1ea7n \u0111\u1ea7u n\u1ebfu th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng, kh\u00f3 kh\u0103n do nguy\u00ean nh\u00e2n kh\u00e1ch quan trong kh\u00e2u gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, do thi\u00ean tai, h\u1ecfa ho\u1ea1n ho\u1eb7c kh\u00f3 kh\u0103n, b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c) th\u00ec c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span>
\n \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 m\u00e0 c\u00f3 th\u1ef1c hi\u1ec7n ph\u00e2n k\u1ef3 \u0111\u1ea7u t\u01b0 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean th\u00ec d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo m\u1ee9c \u01b0u \u0111\u00e3i \u0111ang \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i t\u00ednh t\u1eeb ng\u00e0y 01\/01\/2014.<\/span>
\n Thu nh\u1eadp c\u1ee7a c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014. <\/span>
\n Trong th\u1eddi gian tri\u1ec3n khai c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n theo t\u1eebng giai \u0111o\u1ea1n n\u00eau tr\u00ean n\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u1ea7u t\u01b0 (quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 59\/2005\/QH11 ng\u00e0y 29\/11\/2005 v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt h\u01b0\u1edbng d\u1eabn thi h\u00e0nh) cho ph\u00e9p gia h\u1ea1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n v\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh n\u00eau tr\u00ean. <\/span>
\n g) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf m\u00e0 giai \u0111o\u1ea1n 2009 – 2013 c\u00f3 \u0111\u1ea7u t\u01b0 b\u1ed5 sung m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u01b0\u1eddng xuy\u00ean trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng thu\u1ed9c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u00ec ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do vi\u1ec7c \u0111\u1ea7u t\u01b0 b\u1ed5 sung m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u01b0\u1eddng xuy\u00ean n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo m\u1ee9c m\u00e0 d\u1ef1 \u00e1n \u0111ang \u00e1p d\u1ee5ng cho th\u1eddi gian c\u00f2n l\u1ea1i t\u00ednh t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014\u201d.<\/span>
\n \u0110i\u1ec1u 6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3, \u0110i\u1ec1u 20, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/strong><\/span>
\n \u201c3. Mi\u1ec5n thu\u1ebf 2 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 4 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i Khu c\u00f4ng nghi\u1ec7p (tr\u1eeb Khu c\u00f4ng nghi\u1ec7p n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u2013 kinh t\u1ebf x\u00e3 h\u1ed9i thu\u1eadn l\u1ee3i).<\/span>
\n \u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n – kinh t\u1ebf x\u00e3 h\u1ed9i thu\u1eadn l\u1ee3i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 c\u00e1c qu\u1eadn n\u1ed9i th\u00e0nh c\u1ee7a \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c t\u1ec9nh, kh\u00f4ng bao g\u1ed3m c\u00e1c qu\u1eadn c\u1ee7a \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c t\u1ec9nh m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb huy\u1ec7n k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2009; tr\u01b0\u1eddng h\u1ee3p khu c\u00f4ng nghi\u1ec7p n\u1eb1m tr\u00ean c\u1ea3 \u0111\u1ecba b\u00e0n thu\u1eadn l\u1ee3i v\u00e0 \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1eadn l\u1ee3i th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi khu c\u00f4ng nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o v\u1ecb tr\u00ed th\u1ef1c t\u1ebf c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u00ean th\u1ef1c \u0111\u1ecba. <\/span>
\n Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, lo\u1ea1i I quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 42\/2009\/N\u0110-CP ng\u00e0y 07\/5\/2009 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n lo\u1ea1i \u0111\u00f4 th\u1ecb v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (n\u1ebfu c\u00f3)\u201d.<\/span>
\n \u0110i\u1ec1u 7. B\u1ed5 sung Kho\u1ea3n 8, \u0110i\u1ec1u 23, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/strong><\/span>
\n \u201c8. Doanh nghi\u1ec7p c\u00f2n th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 xu\u1ea5t kh\u1ea9u nh\u01b0ng b\u1ecb ng\u1eebng \u01b0u \u0111\u00e3i thu\u1ebf do th\u1ef1c hi\u1ec7n cam k\u1ebft v\u1edbi T\u1ed5 ch\u1ee9c th\u01b0\u01a1ng m\u1ea1i th\u1ebf gi\u1edbi (WTO) \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ec7t, may t\u1eeb 11\/01\/2007 v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c t\u1eeb 01\/01\/2012 th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn k\u1ebft h\u1ee3p kh\u00f4ng \u0111\u1ed3ng th\u1eddi, kh\u00f4ng \u0111\u1ed3ng b\u1ed9 \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb n\u0103m 2007 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ec7t, may ho\u1eb7c k\u1ec3 t\u1eeb n\u0103m 2012 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf m\u00e0 th\u1ef1c t\u1ebf doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng (ngo\u00e0i \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 xu\u1ea5t kh\u1ea9u, do s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u trong n\u01b0\u1edbc) quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c trong th\u1eddi gian t\u1eeb ng\u00e0y doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 24\/2007\/N\u0110-CP ng\u00e0y 14\/2\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ho\u1eb7c theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u01b0u \u0111\u00e3i thu\u1ebf do th\u1ef1c hi\u1ec7n cam k\u1ebft WTO.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n chuy\u1ec3n \u0111\u1ed5i theo v\u0103n b\u1ea3n tr\u01b0\u1edbc \u0111\u00e2y (kh\u00f4ng ph\u00e2n bi\u1ec7t tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra, thanh tra thu\u1ebf), n\u1ebfu th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 l\u1ee3i h\u01a1n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1ef1a ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 kh\u00f4ng b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai do \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p sau khi khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung doanh nghi\u1ec7p c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 thu\u1ebf ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 \u0111\u00e3 n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo cam k\u1ebft WTO \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ec7t may theo c\u00e1c v\u0103n b\u1ea3n tr\u01b0\u1edbc \u0111\u00e2y n\u1ebfu b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i\u201d.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/strong><\/span>
\n THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 8. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a kho\u1ea3n 8 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (g\u1ecdi chung l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC) nh\u01b0 sau:<\/strong><\/span>
\n \u201ca) D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng g\u1ed3m c\u00e1c h\u00ecnh th\u1ee9c: <\/span>
\n – Cho vay; <\/span>
\n – Chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c; <\/span>
\n – B\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng;<\/span>
\n – Cho thu\u00ea t\u00e0i ch\u00ednh; <\/span>
\n – Ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng thu c\u00e1c lo\u1ea1i ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng th\u00ec c\u00e1c kho\u1ea3n ph\u00ed thu t\u1eeb kh\u00e1ch h\u00e0ng thu\u1ed9c quy tr\u00ecnh d\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng (ph\u00ed ph\u00e1t h\u00e0nh th\u1ebb) theo quy ch\u1ebf cho vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng nh\u01b0 ph\u00ed tr\u1ea3 n\u1ee3 tr\u01b0\u1edbc h\u1ea1n, ph\u1ea1t ch\u1eadm tr\u1ea3 n\u1ee3, c\u01a1 c\u1ea5u l\u1ea1i n\u1ee3, qu\u1ea3n l\u00fd kho\u1ea3n vay v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c thu\u1ed9c quy tr\u00ecnh c\u1ea5p t\u00edn d\u1ee5ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT).<\/span>
\n C\u00e1c kho\u1ea3n ph\u00ed giao d\u1ecbch th\u1ebb th\u00f4ng th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c quy tr\u00ecnh c\u1ea5p t\u00edn d\u1ee5ng nh\u01b0 ph\u00ed c\u1ea5p l\u1ea1i m\u00e3 pin cho th\u1ebb t\u00edn d\u1ee5ng, ph\u00ed cung c\u1ea5p b\u1ea3n sao ho\u00e1 \u0111\u01a1n giao d\u1ecbch, ph\u00ed \u0111\u00f2i b\u1ed3i ho\u00e0n khi s\u1eed d\u1ee5ng th\u1ebb, ph\u00ed th\u00f4ng b\u00e1o m\u1ea5t c\u1eafp, th\u1ea5t l\u1ea1c th\u1ebb t\u00edn d\u1ee5ng, ph\u00ed hu\u1ef7 th\u1ebb t\u00edn d\u1ee5ng, ph\u00ed chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i th\u1ebb t\u00edn d\u1ee5ng v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n – Bao thanh to\u00e1n trong n\u01b0\u1edbc; bao thanh to\u00e1n qu\u1ed1c t\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n thanh to\u00e1n qu\u1ed1c t\u1ebf; <\/span>
\n – B\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c do c\u01a1 quan thi h\u00e0nh \u00e1n ho\u1eb7c b\u00ean \u0111i vay v\u1ed1n t\u1ef1 b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo \u1ee7y quy\u1ec1n c\u1ee7a b\u00ean cho vay \u0111\u1ec3 tr\u1ea3 n\u1ee3 kho\u1ea3n vay c\u00f3 b\u1ea3o \u0111\u1ea3m, c\u1ee5 th\u1ec3: <\/span>
\n + T\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o ti\u1ec1n vay \u0111\u01b0\u1ee3c b\u00e1n l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c giao d\u1ecbch b\u1ea3o \u0111\u1ea3m \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m. <\/span>
\n + Vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o ti\u1ec1n vay th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch b\u1ea3o \u0111\u1ea3m.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u1ebft th\u1eddi gian tr\u1ea3 n\u1ee3, ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 v\u00e0 ph\u1ea3i b\u00e0n giao t\u00e0i s\u1ea3n cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec c\u00e1c b\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c b\u00e0n giao t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 thay th\u1ebf cho vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh theo quy \u0111\u1ecbnh. Khi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u00e1n t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u1ebfu t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh. <\/span>
\n V\u00ed d\u1ee5 3: Th\u00e1ng 3\/2014, Doanh nghi\u1ec7p A l\u00e0 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u1ebf ch\u1ea5p d\u00e2y chuy\u1ec1n, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u1ec3 vay v\u1ed1n t\u1ea1i Ng\u00e2n h\u00e0ng B, th\u1eddi gian vay l\u00e0 1 n\u0103m (h\u1ea1n tr\u1ea3 n\u1ee3 l\u00e0 ng\u00e0y 31\/3\/2015). \u0110\u1ebfn ng\u00e0y 31\/3\/2015, Doanh nghi\u1ec7p A kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 v\u00e0 ph\u1ea3i b\u00e0n giao t\u00e0i s\u1ea3n cho Ng\u00e2n h\u00e0ng B th\u00ec khi b\u00e0n giao t\u00e0i s\u1ea3n, Doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c b\u00e0n giao t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m. Ng\u00e2n h\u00e0ng B b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay \u0111\u1ec3 thu h\u1ed3i n\u1ee3 th\u00ec t\u00e0i s\u1ea3n b\u00e1n ra thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n V\u00ed d\u1ee5 3a: Th\u00e1ng 12\/2014, Doanh nghi\u1ec7p B l\u00e0 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u1ebf ch\u1ea5p nh\u00e0 x\u01b0\u1edfng tr\u00ean \u0111\u1ea5t v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 vay v\u1ed1n t\u1ea1i Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i C, th\u1eddi gian vay l\u00e0 1 n\u0103m, h\u1ea1n tr\u1ea3 n\u1ee3 l\u00e0 ng\u00e0y 15\/12\/2016, Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i C v\u00e0 Doanh nghi\u1ec7p B c\u00f3 \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m (th\u1ebf ch\u1ea5p nh\u00e0 x\u01b0\u1edfng tr\u00ean \u0111\u1ea5t v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. \u0110\u1ebfn ng\u00e0y 15\/12\/2016, Doanh nghi\u1ec7p B kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 v\u00e0 Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i C c\u00f3 v\u0103n b\u1ea3n \u0111\u1ed3ng \u00fd gi\u1ea3i ch\u1ea5p \u0111\u1ec3 Doanh nghi\u1ec7p B \u0111\u01b0\u1ee3c b\u00e1n nh\u00e0 x\u01b0\u1edfng \u0111\u1ec3 tr\u1ea3 n\u1ee3 Ng\u00e2n h\u00e0ng, th\u00e1ng 1\/2017 Doanh nghi\u1ec7p B b\u00e1n nh\u00e0 x\u01b0\u1edfng \u0111\u1ec3 tr\u1ea3 n\u1ee3 Ng\u00e2n h\u00e0ng th\u00ec nh\u00e0 x\u01b0\u1edfng b\u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. <\/span>
\n – D\u1ecbch v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng do \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c thu\u1ed9c Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p cho c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 s\u1eed d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc.<\/span>
\n V\u00ed d\u1ee5 4: T\u1ed5 ch\u1ee9c X l\u00e0 \u0111\u01a1n v\u1ecb thu\u1ed9c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng. N\u0103m 2014, t\u1ed5 ch\u1ee9c X k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng cho m\u1ed9t s\u1ed1 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u00ec doanh thu t\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, doanh thu t\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 10%. <\/span>
\n – H\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d.<\/span>
\n \u0110i\u1ec1u 9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/strong><\/span>
\n \u201c3. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, k\u1ec3 c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111i thu\u00ea nh\u1eefng t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb n\u00e0y v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00e1c li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u01b0 b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u0169 kh\u00ed, kh\u00ed t\u00e0i ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, kinh doanh ch\u1ee9ng kho\u00e1n, c\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n.<\/span>
\n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb \u00f4 t\u00f4 s\u1eed d\u1ee5ng v\u00e0o kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4) c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT) th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u201d.<\/span>
\n \u0110i\u1ec1u 10. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau: <\/strong><\/span>
\n \u201cc) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb).\u201d<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/strong><\/span>
\n THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 11. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft \u0111.1, \u0111i\u1ec3m \u0111, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (g\u1ecdi chung l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC) nh\u01b0 sau:<\/strong><\/span>
\n \u201c\u0111) C\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c:<\/span>
\n \u0111.1) Ti\u1ec1n nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3), kh\u00f4ng bao g\u1ed3m: kho\u1ea3n l\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng, cung c\u1ea5p mi\u1ec5n ph\u00ed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p; nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i khu kinh t\u1ebf, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n cung c\u1ea5p mi\u1ec5n ph\u00ed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1edf t\u1ea1i tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n thu\u00ea nh\u00e0 ho\u1eb7c chi ph\u00ed kh\u1ea5u hao, ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c t\u00ednh theo t\u1ef7 l\u1ec7 gi\u1eefa di\u1ec7n t\u00edch c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng v\u1edbi di\u1ec7n t\u00edch tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c.<\/span>
\n Kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 do \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 h\u1ed9 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) t\u1ea1i \u0111\u01a1n v\u1ecb.\u201d<\/span>
\n \u0110i\u1ec1u 12. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c, kho\u1ea3n 2, \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC nh\u01b0 sau: <\/strong><\/span>
\n \u201cc) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, t\u1eeb kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: <\/span>
\n c.1) C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau.<\/span>
\n c.2) C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/span>
\n c.3) C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb vi\u1ec7c cho thu\u00ea nh\u00e0, cho thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo k\u00ea khai t\u1ea1i n\u01a1i c\u00f3 nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea.<\/span>
\n c.4) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span>
\n c.5) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, cho thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 doanh thu b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 nh\u00e0 cho thu\u00ea, c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span>
\n c.6) C\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.\u201d<\/span>
\n \u0110i\u1ec1u 13. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 5 \u0110i\u1ec1u 30 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC nh\u01b0 sau:<\/strong><\/span>
\n \u201c5. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n do nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 1994 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009, n\u1ebfu t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn th\u00ec ch\u1ec9 n\u1ed9p m\u1ed9t (01) l\u1ea7n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n do nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 1994 th\u00ec kh\u00f4ng thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span>
\n T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009 th\u1ef1c hi\u1ec7n Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 h\u1ee3p \u0111\u1ed3ng c\u00f4ng ch\u1ee9ng ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng ch\u1ec9 c\u00f3 gi\u1ea5y t\u1edd vi\u1ebft tay \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng.\u201d <\/span><\/p>\n

Ch\u01b0\u01a1ng IV<\/strong><\/span>
\n QU\u1ea2N L\u00dd THU\u1ebe<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 14. S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m \u0111, Kho\u1ea3n 1, \u0110i\u1ec1u 10 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 thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 (g\u1ecdi chung l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC) nh\u01b0 sau:<\/strong><\/span>
\n \u201c\u0111) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span>
\n \u0111.1) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd kinh doanh t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u1edf l\u1ea1i v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh.<\/span>
\n C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf bi\u1ebft v\u1ec1 th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u1edf l\u1ea1i ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng kinh doanh, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n n\u1ee3 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin t\u1eeb c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/span>
\n \u0111.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf th\u00ec tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh. N\u1ed9i dung th\u00f4ng b\u00e1o g\u1ed3m: <\/span>
\n – T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf, m\u00e3 s\u1ed1 thu\u1ebf;<\/span>
\n – Th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng kinh doanh, ng\u00e0y b\u1eaft \u0111\u1ea7u v\u00e0 ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng;<\/span>
\n – L\u00fd do t\u1ea1m ng\u1eebng kinh doanh;<\/span>
\n – H\u1ecd, t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea1i di\u1ec7n c\u1ee7a nh\u00f3m c\u00e1 nh\u00e2n kinh doanh, c\u1ee7a ch\u1ee7 h\u1ed9 kinh doanh.<\/span>
\n H\u1ebft th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ra kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n theo th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh th\u00ec ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh\u201d.<\/span>
\n \u0110i\u1ec1u 15. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b, Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau: <\/strong><\/span>
\n \u201cb) Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd<\/span>
\n b.1) \u0110\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd<\/span>
\n Khai thu\u1ebf theo qu\u00fd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh vi\u1ec7c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo qu\u00fd. Sau khi s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ee7 12 th\u00e1ng th\u00ec t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo s\u1ebd c\u0103n c\u1ee9 theo m\u1ee9c doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (\u0111\u1ee7 12 th\u00e1ng) \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng hay theo qu\u00fd.<\/span>
\n V\u00ed d\u1ee5 21:<\/span>
\n – Doanh nghi\u1ec7p A b\u1eaft \u0111\u1ea7u ho\u1ea1t s\u1ea3n xu\u1ea5t kinh doanh t\u1eeb th\u00e1ng 01\/2015 th\u00ec n\u0103m 2015 doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd. Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o doanh thu c\u1ee7a n\u0103m 2015 (\u0111\u1ee7 12 th\u00e1ng c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh n\u0103m 2016 th\u1ef1c hi\u1ec7n khai thu\u1ebf th\u00e1ng hay khai qu\u00fd.<\/span>
\n – Doanh nghi\u1ec7p B b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1eeb th\u00e1ng 8\/2014 th\u00ec n\u0103m 2014, 2015 doanh nghi\u1ec7p B th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd. Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o doanh thu c\u1ee7a n\u0103m 2015 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh n\u0103m 2016 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd.<\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf theo th\u00e1ng hay khai thu\u1ebf theo qu\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd mu\u1ed1n chuy\u1ec3n sang khai thu\u1ebf theo th\u00e1ng th\u00ec g\u1eedi th\u00f4ng b\u00e1o (theo M\u1eabu s\u1ed1 07\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u khai thu\u1ebf GTGT theo th\u00e1ng.<\/span>
\n b.2) Th\u1eddi k\u1ef3 khai thu\u1ebf theo qu\u00fd<\/span>
\n – Vi\u1ec7c th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd hay theo th\u00e1ng \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 \u1ed5n \u0111\u1ecbnh theo chu k\u1ef3 3 n\u0103m. Ri\u00eang chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00ednh k\u1ec3 t\u1eeb ng\u00e0y 01\/10\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2016.<\/span>
\n V\u00ed d\u1ee5 22: Doanh nghi\u1ec7p C n\u0103m 2013 c\u00f3 t\u1ed5ng doanh thu l\u00e0 38 t\u1ef7 \u0111\u1ed3ng n\u00ean thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd t\u1eeb ng\u00e0y 01\/10\/2014. Doanh thu c\u1ee7a n\u0103m 2014; 2015, 2016 do doanh nghi\u1ec7p k\u00ea khai (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung) ho\u1eb7c do ki\u1ec3m tra, thanh tra k\u1ebft lu\u1eadn l\u00e0 55 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p C v\u1eabn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd \u0111\u1ebfn h\u1ebft n\u0103m 2016. T\u1eeb n\u0103m 2017 s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i chu k\u1ef3 khai thu\u1ebf m\u1edbi d\u1ef1a tr\u00ean doanh thu c\u1ee7a n\u0103m 2016.<\/span>
\n V\u00ed d\u1ee5 23: Doanh nghi\u1ec7p D n\u0103m 2013 c\u00f3 t\u1ed5ng doanh thu l\u00e0 57 t\u1ef7 \u0111\u1ed3ng n\u00ean th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng. Doanh thu n\u0103m 2014 do doanh nghi\u1ec7p k\u00ea khai (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung) ho\u1eb7c do ki\u1ec3m tra, thanh tra k\u1ebft lu\u1eadn l\u00e0 48 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p D v\u1eabn th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng \u0111\u1ebfn h\u1ebft n\u0103m 2016. T\u1eeb n\u0103m 2017 s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i chu k\u1ef3 khai thu\u1ebf m\u1edbi d\u1ef1a tr\u00ean doanh thu c\u1ee7a n\u0103m 2016.<\/span>
\n – Trong chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh theo qu\u00fd, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c qua thanh tra, ki\u1ec3m tra, c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh n\u00e0y tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u00f3 th\u00ec t\u1eeb n\u0103m ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n cho \u0111\u1ebfn h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng. <\/span>
\n V\u00ed d\u1ee5 24: Doanh nghi\u1ec7p E n\u0103m 2013 c\u00f3 t\u1ed5ng doanh thu tr\u00ean t\u1edd khai thu\u1ebf GTGT l\u00e0 47 t\u1ef7 \u0111\u1ed3ng n\u00ean thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd t\u1eeb ng\u00e0y 01\/10\/2014. N\u0103m 2015, c\u01a1 quan thu\u1ebf thanh tra k\u1ebft lu\u1eadn doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a n\u0103m 2013 t\u0103ng th\u00eam 5 t\u1ef7 \u0111\u1ed3ng so v\u1edbi s\u1ed1 li\u1ec7u k\u00ea khai l\u00e0 52 t\u1ef7 \u0111\u1ed3ng, th\u00ec n\u0103m 2016 doanh nghi\u1ec7p E th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng. T\u1eeb n\u0103m 2017 s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i chu k\u1ef3 khai thu\u1ebf m\u1edbi d\u1ef1a tr\u00ean doanh thu c\u1ee7a n\u0103m 2016.<\/span>
\n V\u00ed d\u1ee5 25: Doanh nghi\u1ec7p G n\u0103m 2013 c\u00f3 t\u1ed5ng doanh thu tr\u00ean t\u1edd khai thu\u1ebf GTGT l\u00e0 47 t\u1ef7 \u0111\u1ed3ng n\u00ean thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd t\u1eeb ng\u00e0y 01\/10\/2014. N\u0103m 2015, Doanh nghi\u1ec7p G t\u1ef1 khai b\u1ed5 sung doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a n\u0103m 2013 t\u0103ng th\u00eam 5 t\u1ef7 so v\u1edbi s\u1ed1 li\u1ec7u k\u00ea khai l\u00e0 52 t\u1ef7, th\u00ec n\u0103m 2016 doanh nghi\u1ec7p G th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng. T\u1eeb n\u0103m 2017 s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i chu k\u1ef3 khai thu\u1ebf m\u1edbi d\u1ef1a tr\u00ean doanh thu c\u1ee7a n\u0103m 2016.<\/span>
\n – Trong chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh theo th\u00e1ng, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c qua thanh tra, ki\u1ec3m tra, c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh n\u00e0y t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u00f3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd t\u1eeb n\u0103m ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n cho \u0111\u1ebfn h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh.<\/span>
\n – \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 \u00e1p d\u1ee5ng khai thu\u1ebf thu\u1ebf theo qu\u00fd tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2016.<\/span>
\n b.3) C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 l\u00e0m \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd<\/span>
\n – Doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 T\u1ed5ng doanh thu tr\u00ean c\u00e1c T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf trong n\u0103m d\u01b0\u01a1ng l\u1ecbch (bao g\u1ed3m c\u1ea3 doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng).<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec doanh thu b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.\u201d<\/span>
\n \u0110i\u1ec1u 16. S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 12, Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/strong><\/span>
\n \u201c \u0110i\u1ec1u 12. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span>
\n 1. 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<\/span>
\n a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span>
\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.<\/span>
\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.<\/span>
\n \u0111) \u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf, c\u00e1c t\u1ed5ng c\u00f4ng ty c\u00f3 \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c n\u1ebfu \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu, chi ph\u00ed, thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean.<\/span>
\n e) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean 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 th\u00ec \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u00e1p d\u1ee5ng khai thu\u1ebf kh\u00e1c v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u00ec t\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty ph\u1ea3i b\u00e1o c\u00e1o v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u00f3 h\u01b0\u1edbng d\u1eabn ri\u00eang. <\/span>
\n 2. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh, khai quy\u1ebft to\u00e1n n\u0103m ho\u1eb7c khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chia; h\u1ee3p nh\u1ea5t; s\u00e1p nh\u1eadp; chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p; gi\u1ea3i th\u1ec3; ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p m\u00e0 b\u00ean ti\u1ebfp nh\u1eadn k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i (nh\u01b0 chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1eeb C\u00f4ng ty TNHH sang C\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i; chuy\u1ec3n \u0111\u1ed5i Doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc th\u00e0nh C\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i, doanh nghi\u1ec7p ch\u1ec9 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m theo quy \u0111\u1ecbnh.<\/span>
\n C\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh:<\/span>
\n – Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ebfu c\u00f3 nhu c\u1ea7u.<\/span>
\n – Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam (g\u1ecdi chung l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i) m\u00e0 t\u1ed5 ch\u1ee9c n\u00e0y kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. <\/span>
\n 3. Khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span>
\n a) Khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m v\u00e0 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chia, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span>
\n b) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:<\/span>
\n b.1) T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1eabu s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n b.2) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chia, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span>
\n b.3) M\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y (tu\u1ef3 theo th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf):<\/span>
\n – Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo m\u1eabu s\u1ed1 03-1A\/TNDN, m\u1eabu s\u1ed1 03-1B\/TNDN, m\u1eabu s\u1ed1 03-1C\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span>
\n – Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 theo m\u1eabu s\u1ed1 03-2\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span>
\n – C\u00e1c Ph\u1ee5 l\u1ee5c v\u1ec1 \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p: <\/span>
\n + M\u1eabu s\u1ed1 03-3A\/TNDN: Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, c\u01a1 s\u1edf kinh doanh di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span>
\n + M\u1eabu s\u1ed1 03-3B\/TNDN: Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t m\u1edbi, m\u1edf r\u1ed9ng quy m\u00f4, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7, c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng sinh th\u00e1i, n\u00e2ng cao n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t (\u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span>
\n + M\u1eabu s\u1ed1 03-3C\/TNDN: Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 ho\u1eb7c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng n\u1eef ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span>
\n – Ph\u1ee5 l\u1ee5c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf theo m\u1eabu s\u1ed1 03-4\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span>
\n – Ph\u1ee5 l\u1ee5c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo m\u1eabu s\u1ed1 03-5\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – Ph\u1ee5 l\u1ee5c b\u00e1o c\u00e1o tr\u00edch, s\u1eed d\u1ee5ng qu\u1ef9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (n\u1ebfu c\u00f3) theo m\u1eabu s\u1ed1 03-6\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span>
\n – Ph\u1ee5 l\u1ee5c th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft (n\u1ebfu c\u00f3) theo m\u1eabu 03-7\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span>
\n – Ph\u1ee5 l\u1ee5c t\u00ednh n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf t\u1ec9nh th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh (n\u1ebfu c\u00f3) theo m\u1eabu s\u1ed1 03-8\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ngo\u00e0i c\u00e1c h\u1ed3 s\u01a1 n\u00eau tr\u00ean, doanh nghi\u1ec7p ph\u1ea3i b\u1ed5 sung c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n 4. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span>
\n a) Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1edf c\u00f9ng \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u1edbi n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec k\u00ea khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf). Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u00e0y nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n quy\u1ebft \u0111\u1ecbnh.<\/span>
\n b) Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span>
\n H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 T\u1edd khai thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo m\u1eabu s\u1ed1 02\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, trong \u0111\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. T\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, vi\u1ec7c x\u1eed l\u00fd s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee5 th\u1ec3 nh\u01b0 sau: Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb (-) s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n thi\u1ebfu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u1ecb l\u1ed7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i ri\u00eang, th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00e1c n\u1ebfu c\u00f3 (\u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/1\/2014) v\u00e0 chuy\u1ec3n l\u1ed7 trong c\u00e1c n\u0103m sau theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n c) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span>
\n K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf, doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo qu\u00fd ho\u1eb7c theo t\u1eebng l\u1ea7n ph\u00e1t sinh. <\/span>
\n T\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, vi\u1ec7c x\u1eed l\u00fd s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee5 th\u1ec3 nh\u01b0 sau: Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb (-) s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n thi\u1ebfu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u1ecb l\u1ed7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i ri\u00eang, th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00e1c n\u1ebfu c\u00f3 (\u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/1\/2014) v\u00e0 chuy\u1ec3n l\u1ed7 trong c\u00e1c n\u0103m sau theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n d) Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea, c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c th\u00ec:<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng m\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn (bao g\u1ed3m c\u1ea3 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc c\u1ee7a ph\u1ea7n d\u1ef1 to\u00e1n h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ch\u01b0a ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn) th\u00ec doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo doanh thu tr\u1eeb chi ph\u00ed.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng m\u00e0 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu th\u00ec doanh nghi\u1ec7p t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu thu \u0111\u01b0\u1ee3c ti\u1ec1n v\u00e0 doanh thu n\u00e0y ch\u01b0a ph\u1ea3i t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m. <\/span>
\n Khi b\u00e0n giao b\u1ea5t \u0111\u1ed9ng s\u1ea3n, doanh nghi\u1ec7p ph\u1ea3i quy\u1ebft to\u00e1n ch\u00ednh th\u1ee9c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. <\/span>
\n 5. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m theo m\u1eabu s\u1ed1 04\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo m\u1eabu s\u1ed1 04\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n n\u0103m.<\/span>
\n 6. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p 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 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p t\u1ea1i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p c\u1ea3 ph\u1ea7n ph\u00e1t sinh t\u1ea1i n\u01a1i \u0111\u00f3ng 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. <\/span>
\n a) Th\u1ee7 t\u1ee5c lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb gi\u1eefa Kho b\u1ea1c v\u00e0 c\u01a1 quan Thu\u1ebf<\/span>
\n Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ph\u1ea3i ghi r\u00f5 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh chuy\u1ec3n ti\u1ec1n v\u00e0 ch\u1ee9ng t\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc li\u00ean quan \u0111\u1ec3 h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea7n thu\u1ebf c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span>
\n b) Quy\u1ebft to\u00e1n thu\u1ebf <\/span>
\n Doanh nghi\u1ec7p khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n tr\u1eeb \u0111i s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p t\u1ea1i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u1ea1m n\u1ed9p t\u1ea1i n\u01a1i c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ph\u1ee5 thu\u1ed9c. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p ho\u1eb7c ho\u00e0n khi quy\u1ebft to\u00e1n c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo \u0111\u00fang t\u1ef7 l\u1ec7 t\u1ea1i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u1ea1i n\u01a1i c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ph\u1ee5 thu\u1ed9c.<\/span>
\n 7. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/span>
\n a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n thu nh\u1eadp kh\u00e1c, doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh, k\u00ea khai s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0o t\u1edd khai quy\u1ebft to\u00e1n theo n\u0103m.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p b\u00e1n to\u00e0n b\u1ed9 C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do t\u1ed5 ch\u1ee9c l\u00e0m ch\u1ee7 s\u1edf h\u1eefu d\u01b0\u1edbi h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 k\u00ea khai theo m\u1eabu s\u1ed1 06\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 quy\u1ebft to\u00e1n n\u0103m t\u1ea1i n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span>
\n b) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam (g\u1ecdi chung l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i) m\u00e0 t\u1ed5 ch\u1ee9c n\u00e0y kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh, k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u0169ng l\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam n\u01a1i c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u1ed1n c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi) k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n chu\u1ea9n y vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ho\u1eb7c ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi) k\u1ec3 t\u1eeb ng\u00e0y c\u00e1c b\u00ean th\u1ecfa thu\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n t\u1ea1i h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i chu\u1ea9n y vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span>
\n H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n: <\/span>
\n – T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (theo M\u1eabu s\u1ed1 05\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC);<\/span>
\n – B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i d\u1ecbch ra ti\u1ebfng Vi\u1ec7t c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu: B\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng; b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng; th\u1eddi gian chuy\u1ec3n nh\u01b0\u1ee3ng; n\u1ed9i dung chuy\u1ec3n nh\u01b0\u1ee3ng; quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1eebng b\u00ean; gi\u00e1 tr\u1ecb c\u1ee7a h\u1ee3p \u0111\u1ed3ng; th\u1eddi h\u1ea1n, ph\u01b0\u01a1ng th\u1ee9c, \u0111\u1ed3ng ti\u1ec1n thanh to\u00e1n. <\/span>
\n – B\u1ea3n ch\u1ee5p quy\u1ebft \u0111\u1ecbnh chu\u1ea9n y vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (n\u1ebfu c\u00f3);<\/span>
\n – B\u1ea3n ch\u1ee5p ch\u1ee9ng nh\u1eadn v\u1ed1n g\u00f3p;<\/span>
\n – Ch\u1ee9ng t\u1eeb g\u1ed1c c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n b\u1ed5 sung h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n trong ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p tr\u1ef1c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1; trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh ho\u1eb7c th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed. <\/span>
\n \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf: t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i doanh nghi\u1ec7p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf.<\/span>
\n 8. Ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chia; h\u1ee3p nh\u1ea5t; s\u00e1p nh\u1eadp; chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p; gi\u1ea3i th\u1ec3; ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/span>
\n 8.1. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c quy\u1ebft to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p chia, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 8.2 Kho\u1ea3n n\u00e0y.<\/span>
\n 8.2.C\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf:<\/span>
\n a) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span>
\n b) Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu, ch\u01b0a s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span>
\n c) Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo k\u00ea khai th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n – C\u00f3 doanh thu b\u00ecnh qu\u00e2n n\u0103m (t\u00ednh t\u1eeb n\u0103m ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n ho\u1eb7c thanh tra, ki\u1ec3m tra thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng) kh\u00f4ng qu\u00e1 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m .<\/span>
\n – K\u1ec3 t\u1eeb n\u0103m doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n ho\u1eb7c thanh tra, ki\u1ec3m tra thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/span>
\n – S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p t\u00ednh t\u1eeb n\u0103m ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n ho\u1eb7c thanh tra, ki\u1ec3m tra thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng cao h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i ti\u1ebft a, b, c \u0111i\u1ec3m n\u00e0y, ch\u1eadm nh\u1ea5t 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi (bao g\u1ed3m quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng; c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean v\u00e0 \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p n\u1ebfu c\u00f3) th\u00ec c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn vi\u1ec7c doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>
\n 8.3. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m 8.2 \u0110i\u1ec1u n\u00e0y, c\u0103n c\u1ee9 nhu c\u1ea7u th\u1ef1c t\u1ebf c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1eb7t h\u00e0ng v\u00e0 s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y\u201d. <\/span>
\n \u0110i\u1ec1u 17. B\u1ed5 sung \u0110i\u1ec1u 12a, Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 12a. T\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m<\/span>
\n C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a qu\u00fd ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y th\u1ee9 ba m\u01b0\u01a1i c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf; doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd. <\/span>
\n \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (nh\u01b0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh) th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd.<\/span>
\n \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u00e0 d\u1ef1 ki\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n t\u1eeb 20% tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1eeb 20% tr\u1edf l\u00ean gi\u1eefa s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf qu\u00fd b\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu so v\u1edbi s\u1ed1 quy\u1ebft to\u00e1n.<\/span>
\n \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p theo qu\u00fd th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n d\u01b0\u1edbi 20% m\u00e0 doanh nghi\u1ec7p ch\u1eadm n\u1ed9p so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh (th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m) th\u00ec t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu so v\u1edbi s\u1ed1 quy\u1ebft to\u00e1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra sau khi doanh nghi\u1ec7p \u0111\u00e3 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m, n\u1ebfu ph\u00e1t hi\u1ec7n t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p so v\u1edbi s\u1ed1 thu\u1ebf doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai quy\u1ebft to\u00e1n th\u00ec doanh nghi\u1ec7p b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam \u0111\u00f3 t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span>
\n V\u00ed d\u1ee5 1: \u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014, Doanh nghi\u1ec7p A \u0111\u00e3 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 80 tri\u1ec7u \u0111\u1ed3ng, khi quy\u1ebft to\u00e1n n\u0103m, s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng, t\u0103ng 10 tri\u1ec7u \u0111\u1ed3ng; nh\u01b0 v\u1eady ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m d\u01b0\u1edbi 20% th\u00ec doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00f3 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1eadm n\u1ed9p s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch n\u00e0y th\u00ec b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span>
\n V\u00ed d\u1ee5 2: Doanh nghi\u1ec7p B c\u00f3 n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch. K\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015, doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 80 tri\u1ec7u \u0111\u1ed3ng, khi quy\u1ebft to\u00e1n n\u0103m, s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n l\u00e0 110 tri\u1ec7u \u0111\u1ed3ng, t\u0103ng 30 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n 20% c\u1ee7a s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n l\u00e0: 110 x 20% = 22 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n Ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1eeb 20% tr\u1edf l\u00ean c\u00f3 gi\u00e1 tr\u1ecb l\u00e0: 30 tri\u1ec7u \u2013 22 tri\u1ec7u = 8 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n Khi \u0111\u00f3, doanh nghi\u1ec7p B ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch t\u1eeb 20% tr\u1edf l\u00ean (l\u00e0 8 tri\u1ec7u \u0111\u1ed3ng) t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf qu\u00fd b\u1ed1n c\u1ee7a doanh nghi\u1ec7p (t\u1eeb ng\u00e0y 31 th\u00e1ng 1 n\u0103m 2016) \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n. S\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i (l\u00e0 30 \u2013 8 = 22 tri\u1ec7u \u0111\u1ed3ng) m\u00e0 doanh nghi\u1ec7p ch\u1eadm n\u1ed9p th\u00ec doanh nghi\u1ec7p b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n (t\u1eeb ng\u00e0y 1 th\u00e1ng 4 n\u0103m 2016) \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf n\u00e0y.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m 2017, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p B v\u00e0 ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf TNDN doanh nghi\u1ec7p B ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 l\u00e0 160 tri\u1ec7u \u0111\u1ed3ng (t\u0103ng 50 tri\u1ec7u \u0111\u1ed3ng so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p doanh nghi\u1ec7p \u0111\u00e3 khai trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n), \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf t\u0103ng th\u00eam qua thanh tra, doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh, trong \u0111\u00f3 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam 50 tri\u1ec7u \u0111\u1ed3ng n\u00e0y s\u1ebd t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh (k\u1ec3 t\u1eeb ng\u00e0y 1 th\u00e1ng 4 n\u0103m 2016 \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf n\u00e0y), kh\u00f4ng t\u00e1ch ri\u00eang ph\u1ea7n ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t t\u1eeb 20% tr\u1edf l\u00ean \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf t\u0103ng th\u00eam n\u00e0y.<\/span>
\n V\u00ed d\u1ee5 3: \u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2016, Doanh nghi\u1ec7p C \u0111\u00e3 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 80 tri\u1ec7u \u0111\u1ed3ng, khi quy\u1ebft to\u00e1n n\u0103m, s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n l\u00e0 70 tri\u1ec7u \u0111\u1ed3ng th\u00ec s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c coi nh\u01b0 s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p c\u1ee7a n\u0103m k\u1ebf ti\u1ebfp ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.\u201d<\/span>
\n \u0110i\u1ec1u 18. B\u1ed5 sung \u0110i\u1ec1u 12b, Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/strong><\/span>
\n \u201c\u0110i\u1ec1u 12b. C\u01a1 ch\u1ebf c\u01a1 quan thu\u1ebf \u0111\u1eb7t h\u00e0ng v\u00e0 s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng:<\/span>
\n 1. Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf <\/span>
\n 1.1. Khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf, c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf c\u00f3 c\u00e1c quy\u1ec1n sau:<\/span>
\n a) \u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c v\u00e0 h\u01b0\u1edfng th\u00f9 lao theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf .<\/span>
\n b) Y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u v\u00e0 th\u00f4ng tin c\u1ea7n thi\u1ebft li\u00ean quan t\u1edbi vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft v\u1edbi c\u01a1 quan thu\u1ebf.<\/span>
\n 1.2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf<\/span>
\n a) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf theo h\u1ed3 s\u01a1 k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 s\u1ef1 sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n cao h\u01a1n v\u00e0 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf nh\u01b0 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m.<\/span>
\n b) Cung c\u1ea5p ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf.<\/span>
\n c) Gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00e1ch nhi\u1ec7m n\u00e0y, g\u00e2y thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n ki\u1ebfn ngh\u1ecb c\u01a1 quan thu\u1ebf ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5. <\/span>
\n 2. Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>
\n a) L\u1ef1a ch\u1ecdn, k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 theo n\u0103m v\u1edbi c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf.<\/span>
\n b) Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 giao cho c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5.<\/span>
\n c) Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n d) S\u1eed d\u1ee5ng kinh ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 chi tr\u1ea3 cho c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 \u0111\u00e3 k\u00ed.<\/span>
\n \u0111) C\u00f3 quy\u1ec1n \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c h\u1ee3p \u0111\u1ed3ng trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng.<\/span>
\n 3. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh quy ch\u1ebf h\u01b0\u1edbng d\u1eabn c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t vi\u1ec7c s\u1eed d\u1ee5ng kinh ph\u00ed v\u00e0 ngu\u1ed3n kinh ph\u00ed chi tr\u1ea3 cho c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 \u0111\u1ec3 ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng\u201d.<\/span>
\n \u0110i\u1ec1u 19. 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 nh\u01b0 sau:<\/strong><\/span>
\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 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 u\u1ef7 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.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp nh\u01b0ng kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ch\u1ec9 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf danh s\u00e1ch c\u00e1 nh\u00e2n \u0111\u00e3 chi tr\u1ea3 thu nh\u1eadp trong n\u0103m (n\u1ebfu c\u00f3) theo M\u1eabu 25\/DS-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 (b\u1ed1n m\u01b0\u01a1i l\u0103m) k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng\u201d.<\/span>
\n \u0110i\u1ec1u 20. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2, \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/strong><\/span>
\n “2. Khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t thu\u1ef7 \u0111i\u1ec7n<\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p, khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 16 v\u00e0 \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n Khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n a) C\u00f4ng ty thu\u1ef7 \u0111i\u1ec7n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh; C\u00f4ng ty thu\u1ef7 \u0111i\u1ec7n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t thu\u1ef7 \u0111i\u1ec7n 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 C\u00f4ng ty thu\u1ef7 \u0111i\u1ec7n \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p \u1edf n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; <\/span>
\n C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00e1c T\u1ed5ng c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0111i\u1ec7n l\u1ef1c Vi\u1ec7t Nam ho\u1eb7c C\u00f4ng ty m\u1eb9 T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam (g\u1ecdi t\u1eaft l\u00e0 EVN) (bao g\u1ed3m c\u00e1c c\u00f4ng ty thu\u1ef7 \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0 c\u00e1c nh\u00e0 m\u00e1y thu\u1ef7 \u0111i\u1ec7n ph\u1ee5 thu\u1ed9c) \u0111\u00f3ng \u1edf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a EVN, c\u00e1c T\u1ed5ng c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n th\u00ec s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p \u1edf n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u01a1i c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n (n\u01a1i c\u00f3 tuabin, \u0111\u1eadp th\u1ee7y \u0111i\u1ec7n v\u00e0 nh\u1eefng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ch\u1ee7 y\u1ebfu c\u1ee7a nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n) n\u1eb1m chung tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng th\u00ec s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh c\u1ee7a nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n n\u1ed9p ng\u00e2n s\u00e1ch c\u00e1c t\u1ec9nh theo t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 nh\u00e0 m\u00e1y (bao g\u1ed3m: tuabin, \u0111\u1eadp th\u1ee7y \u0111i\u1ec7n v\u00e0 c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ch\u1ee7 y\u1ebfu c\u1ee7a nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n) n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng theo m\u1eabu s\u1ed1 02-1\/T\u0110-TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ed3ng th\u1eddi sao g\u1eedi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1eabu s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, Ph\u1ee5 l\u1ee5c t\u00ednh n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c m\u1eabu s\u1ed1 03-8\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC (\u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb thu\u1ef7 \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c) v\u00e0 B\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng m\u1eabu s\u1ed1 02-1\/T\u0110-TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu thu\u1ebf TNDN.<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n c\u00f3 nhi\u1ec1u nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n trong \u0111\u00f3 c\u00f3 nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c n\u01a1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n \u0111\u00f3ng tr\u1ee5 s\u1edf, n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 chi ph\u00ed c\u1ee7a t\u1eebng nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n do th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u1eadp trung, kh\u00f4ng t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ri\u00eang cho t\u1eebng nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n th\u00ec s\u1ed1 thu\u1ebf TNDN t\u00ednh n\u1ed9p \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong k\u1ef3 nh\u00e2n (x) t\u1ef7 l\u1ec7 s\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n s\u1ea3n xu\u1ea5t c\u1ee7a nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n v\u1edbi t\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n s\u1ea3n xu\u1ea5t c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n.”<\/span>
\n \u0110i\u1ec1u 21. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m d Kho\u1ea3n 1, \u0111i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC nh\u01b0 sau:<\/strong><\/span>
\n 1. B\u1ed5 sung \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u 31 nh\u01b0 sau:<\/span>
\n \u201ca) B\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh do g\u1eb7p thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd. <\/span>
\n Thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t l\u00e0 nh\u1eefng t\u1ed5n th\u1ea5t v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u00ednh \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n nh\u01b0: m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n, v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, nh\u00e0 x\u01b0\u1edfng, tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, ti\u1ec1n, c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ti\u1ec1n. <\/span>
\n Tai n\u1ea1n b\u1ea5t ng\u1edd l\u00e0 vi\u1ec7c kh\u00f4ng may x\u1ea3y ra \u0111\u1ed9t ng\u1ed9t ngo\u00e0i \u00fd mu\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, do t\u00e1c nh\u00e2n b\u00ean ngo\u00e0i g\u00e2y ra l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng ph\u1ea3i do nguy\u00ean nh\u00e2n t\u1eeb h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 tai n\u1ea1n b\u1ea5t ng\u1edd bao g\u1ed3m: tai n\u1ea1n giao th\u00f4ng; tai n\u1ea1n lao \u0111\u1ed9ng; m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o; b\u1ecb d\u1ecbch b\u1ec7nh truy\u1ec1n nhi\u1ec5m v\u00e0o th\u1eddi gian v\u00e0 t\u1ea1i nh\u1eefng v\u00f9ng m\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 c\u00f4ng b\u1ed1 c\u00f3 d\u1ecbch b\u1ec7nh truy\u1ec1n nhi\u1ec5m; c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c.<\/span>
\n Danh m\u1ee5c v\u1ec1 b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt\u201d.<\/span>
\n \u201cd) Kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n do g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c.<\/span>
\n Kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c bao g\u1ed3m: ng\u00e0nh ngh\u1ec1 kinh doanh ch\u00ednh m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ho\u1ea1t \u0111\u1ed9ng b\u1ecb c\u1ea5m ho\u1eb7c b\u1ecb ng\u1eebng, t\u1ea1m th\u1eddi ng\u1eebng kinh doanh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u1ea5m ho\u1eb7c ng\u1eebng, t\u1ea1m th\u1eddi ng\u1eebng kinh doanh do vi ph\u1ea1m ph\u00e1p lu\u1eadt); \u0111\u1ed1i t\u00e1c h\u1ee7y ho\u1eb7c kh\u00f4ng thanh to\u00e1n \u0111\u00fang h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft l\u00e0m k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb l\u1ed7 do \u0111\u1ed1i t\u00e1c thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: <\/span>
\n – Ph\u00e1 s\u1ea3n;<\/span>
\n – Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p ho\u1eb7c ch\u1ee7 h\u1ed9 kinh doanh b\u1ecb \u0111\u1ed9t t\u1eed; <\/span>
\n – Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p ho\u1eb7c ch\u1ee7 h\u1ed9 kinh doanh b\u1ecb m\u1ea5t t\u00edch\u201d.<\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 31 nh\u01b0 sau:<\/span>
\n \u201cc) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n. S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n, gi\u00e1m s\u00e1t, kh\u1ea3o s\u00e1t thi\u1ebft k\u1ebf, l\u1eadp k\u1ebf ho\u1ea1ch d\u1ef1 \u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u1ee7a c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0, do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e1t ho\u1eb7c c\u00f3 ngu\u1ed3n v\u1ed1n t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 02 (hai) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf. <\/span>
\n V\u00ed d\u1ee5 41: Ng\u00e0y 26\/12\/2014, c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a C\u00f4ng ty D l\u1eadp ng\u00e0y 23\/12\/2014 k\u00e8m theo h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n Theo v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u00ec s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty D n\u1ee3 250 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf, trong \u0111\u00f3: thu\u1ebf GTGT 60 tri\u1ec7u \u0111\u1ed3ng c\u00f3 h\u1ea1n n\u1ed9p ng\u00e0y 21\/7\/2014; thu\u1ebf TNDN 190 tri\u1ec7u \u0111\u1ed3ng c\u00f3 h\u1ea1n n\u1ed9p ng\u00e0y 30\/7\/2014. <\/span>
\n Gi\u1ea3 s\u1eed h\u1ed3 s\u01a1 gia h\u1ea1n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, C\u00f4ng ty D \u0111\u01b0\u1ee3c x\u1eed l\u00fd gia h\u1ea1n n\u1ed9p thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng: <\/span>
\n Thu\u1ebf GTGT 60 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1eeb ng\u00e0y 22\/7\/2014 v\u00e0 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 ng\u00e0y 21\/7\/2016.<\/span>
\n Thu\u1ebf TNDN ch\u1ec9 \u0111\u01b0\u1ee3c gia h\u1ea1n 40 tri\u1ec7u \u0111\u1ed3ng t\u1eeb ng\u00e0y 31\/7\/2014 v\u00e0 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 ng\u00e0y 30\/7\/2016. <\/span>
\n S\u1ed1 ti\u1ec1n thu\u1ebf TNDN 150 tri\u1ec7u \u0111\u1ed3ng c\u00f2n l\u1ea1i C\u00f4ng ty D ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n c.1) \u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n v\u1edbi th\u1eddi h\u1ea1n 01 (m\u1ed9t) n\u0103m, n\u1ebfu h\u1ebft th\u1eddi gian gia h\u1ea1n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n v\u00e0 kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 v\u1eabn trong th\u1eddi h\u1ea1n 02 (hai) n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u00ec \u0111\u01b0\u1ee3c xem x\u00e9t gia h\u1ea1n ti\u1ebfp v\u1edbi th\u1eddi gian kh\u00f4ng qu\u00e1 01 (m\u1ed9t) n\u0103m.<\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u1ec1 s\u1ed1 v\u1ed1n ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t gia h\u1ea1n ti\u1ebfp. <\/span>
\n V\u00ed d\u1ee5: Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A 100 tri\u1ec7u \u0111\u1ed3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A n\u1ee3 thu\u1ebf GTGT 100 tri\u1ec7u \u0111\u1ed3ng, kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 n\u00e0y c\u00f3 h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 20\/5\/2013.<\/span>
\n C\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n \u0111\u1ebfn ng\u00e0y 20\/5\/2014.<\/span>
\n \u0110\u1ebfn ng\u00e0y 26\/11\/2014, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n 100 tri\u1ec7u \u0111\u1ed3ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf. Kho\u1ea3n n\u1ee3 thu\u1ebf GTGT 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c gia h\u1ea1n ti\u1ebfp v\u00e0 th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 ng\u00e0y 20\/5\/2015.\u201d<\/span>
\n c.2) Trong th\u1eddi gian \u0111ang \u0111\u01b0\u1ee3c gia h\u1ea1n m\u00e0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f2n n\u1ee3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ngay sau ng\u00e0y \u0111\u01b0\u1ee3c thanh to\u00e1n, c\u1ee5 th\u1ec3 nh\u01b0 sau: <\/span>
\n – N\u1ebfu v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ho\u1eb7c l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf \u0111ang \u0111\u01b0\u1ee3c gia h\u1ea1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n – N\u1ebfu v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c thanh to\u00e1n nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf b\u1eb1ng s\u1ed1 v\u1ed1n \u0111\u01b0\u1ee3c thanh to\u00e1n. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn n\u1ed9p to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a m\u1ed9t lo\u1ea1i thu\u1ebf n\u00e0o \u0111\u00f3 trong c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span>
\n S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f2n l\u1ea1i v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gia h\u1ea1n cho \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n ho\u1eb7c \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n trong th\u1eddi gian gia h\u1ea1n.<\/span>
\n c.3) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n khi \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n th\u00ec ph\u1ea3i t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n k\u1ec3 t\u1eeb ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y \u0111\u01b0\u1ee3c thanh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 34 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.\u201d<\/span><\/p>\n

Ch\u01b0\u01a1ng V<\/strong><\/span>
\n T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 22. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span>
\n Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2014.<\/span>
\n Ri\u00eang quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng I Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2014. <\/span>
\n \u0110i\u1ec1u 23. Thay th\u1ebf c\u1ee5m t\u1eeb v\u00e0 c\u00e1c bi\u1ec3u m\u1eabu sau:<\/strong><\/span>
\n 1. Thay th\u1ebf c\u1ee5m t\u1eeb \u201cKhu c\u00f4ng nghi\u1ec7p n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c qu\u1eadn n\u1ed9i th\u00e0nh c\u1ee7a \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 khu c\u00f4ng nghi\u1ec7p n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c t\u1ec9nh\u201d t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC b\u1eb1ng c\u1ee5m t\u1eeb \u201cKhu c\u00f4ng nghi\u1ec7p n\u1eb1m tr\u00ean \u0111\u1ecba c\u00e1c qu\u1eadn n\u1ed9i th\u00e0nh c\u1ee7a \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c t\u1ec9nh, kh\u00f4ng bao g\u1ed3m c\u00e1c qu\u1eadn c\u1ee7a \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c t\u1ec9nh m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb huy\u1ec7n k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2009\u201d.<\/span>
\n 2. Thay th\u1ebf c\u00e1c m\u1eabu bi\u1ec3u 02\/TNDN, 03\/TNDN, 03-5\/TNDN, 04\/TNDN, 02-1\/T\u0110-TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC b\u1eb1ng c\u00e1c m\u1eabu bi\u1ec3u m\u1edbi t\u01b0\u01a1ng \u1ee9ng ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n \u0110i\u1ec1u 24.<\/strong> T\u1ea1m th\u1eddi ch\u01b0a th\u1ef1c hi\u1ec7n truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd truy thu thu\u1ebf ho\u1eb7c doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian x\u1eed l\u00fd khi\u1ebfu n\u1ea1i) \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng nh\u01b0ng ch\u01b0a \u0111\u00e1p \u1ee9ng theo Danh m\u1ee5c chi ti\u1ebft c\u00e1c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n c\u1ee7a c\u00e1c c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh cho \u0111\u1ebfn khi c\u00f3 h\u01b0\u1edbng d\u1eabn m\u1edbi c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n. <\/span>
\n \u0110i\u1ec1u 25. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/span>
\n 1. U\u1ef7 ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. <\/span>
\n 2. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo n\u1ed9i dung Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 3. T\u1ed5 ch\u1ee9c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n\n\n\n\n\n
N\u01a1i nh\u1eadn:<\/em><\/strong><\/span><\/td>\nKT. B\u1ed8 TR\u01af\u1edeNG<\/strong><\/span><\/td>\n<\/tr>\n
– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;- V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span><\/p>\n

– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span><\/p>\n

– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span><\/p>\n

– V\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng trung \u01b0\u01a1ng;<\/span><\/p>\n

– To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span><\/p>\n

– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9,<\/span><\/p>\n

c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7,<\/span><\/p>\n

– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span><\/p>\n

– H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, U\u1ef7 ban nh\u00e2n d\u00e2n,<\/span><\/p>\n

S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span><\/p>\n

– C\u00f4ng b\u00e1o;<\/span><\/p>\n

– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span><\/p>\n

– Website Ch\u00ednh ph\u1ee7;<\/span><\/p>\n

– Website B\u1ed9 T\u00e0i ch\u00ednh; Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span><\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

– L\u01b0u: VT, TCT (VT, CS).<\/span><\/td>\n

TH\u1ee8 TR\u01af\u1edeNG<\/strong>\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/strong>\u00a0<\/span>\u00a0<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u1ebf to\u00e1n Centax<\/a> m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc dowload t\u1ea1i \u0111\u00e2y:\u00a0Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2014 B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC H\u01b0\u1edbng d\u1eabn thi h\u00e0nh ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 Thu\u1ebf.<\/p>\n","protected":false},"author":7,"featured_media":2916,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[308],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2780"}],"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=2780"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2780\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/2916"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2780"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}