{"id":28155,"date":"2016-12-04T11:29:41","date_gmt":"2016-12-04T11:29:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=28155"},"modified":"2016-12-05T01:41:31","modified_gmt":"2016-12-05T01:41:31","slug":"quy-dinh-tiep-nhan-va-giai-quyet-ho-so-dang-ky-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=28155","title":{"rendered":"Quy \u0111\u1ecbnh ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf"},"content":{"rendered":"
\"H\u1ed3<\/a>

H\u1ed3 s\u01a1 thu\u1ebf_ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp, \u0111\u1ec1u ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf. v\u1edbi c\u01a1 quan thu\u1ebf. Vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf trong v\u00f2ng bao nhi\u00eau l\u00e2u? K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft<\/span><\/p>\n

Quy \u0111\u1ecbnh ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/h2>\n

1. Quy \u0111\u1ecbnh ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/h2>\n

Vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 95\/2016,<\/a> c\u1ee5 th\u1ec3:<\/span><\/p>\n

“1.1) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf b\u1eb1ng gi\u1ea5y:<\/span><\/em><\/p>\n

C\u00f4ng ch\u1ee9c thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, ghi r\u00f5 th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u1ed3 s\u01a1, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u theo b\u1ea3ng k\u00ea danh m\u1ee5c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf. C\u00f4ng ch\u1ee9c thu\u1ebf vi\u1ebft phi\u1ebfu h\u1eb9n ng\u00e0y tr\u1ea3 k\u1ebft qu\u1ea3 \u0111\u0103ng k\u00fd thu\u1ebf, th\u1eddi h\u1ea1n tr\u1ea3 k\u1ebft qu\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 s\u1ed1 ng\u00e0y quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 95\/2016\/TT-BTC.<\/span><\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1eedi b\u1eb1ng \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, c\u00f4ng ch\u1ee9c thu\u1ebf \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/em><\/p>\n

C\u00f4ng ch\u1ee9c thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, 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 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ngay trong ng\u00e0y l\u00e0m vi\u1ec7c (\u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf); trong th\u1eddi h\u1ea1n 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 (\u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh).<\/span><\/em><\/p>\n

1.2) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed: Vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 110\/2015\/TT-BTC ng\u00e0y 28\/07\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.”<\/span><\/em><\/p>\n

2. Th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/h2>\n

\u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 95\/2016<\/strong> quy \u0111\u1ecbnh th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.”<\/span><\/em><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong \u0111\u0103ng k\u00fd thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp, \u0111\u1ec1u ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf. v\u1edbi c\u01a1 quan thu\u1ebf. Vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf trong v\u00f2ng bao nhi\u00eau l\u00e2u? K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax xin g\u1eedi \u0111\u1ebfn b\u1ea1n..<\/p>\n","protected":false},"author":7,"featured_media":28161,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3273,3922],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/28155"}],"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=28155"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/28155\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/28161"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=28155"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=28155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}