{"id":29376,"date":"2017-01-03T07:03:45","date_gmt":"2017-01-03T07:03:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29376"},"modified":"2017-03-24T04:36:47","modified_gmt":"2017-03-24T04:36:47","slug":"thong-tu-so-3022016tt-btc-huong-dan-ve-le-phi-mon-bai-tu-nam-2017","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29376","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 302\/2016\/TT-BTC H\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb n\u0103m 2017."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 302\/2016\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/strong><\/span><\/p>\n

H\u01af\u1edaNG D\u1eaaN V\u1ec0 L\u1ec6 PH\u00cd M\u00d4N B\u00c0I<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed s\u1ed1 97\/2015\/QH13 ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006; Lu\u1eadt s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1ed1 71\/2014\/QH13 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf; Lu\u1eadt s\u1ed1 106\/2016\/QH13 ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016 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, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP<\/a> ng\u00e0y 04 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23\/12\/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;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/em><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i nh\u01b0 sau:<\/em><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u00e0 khai, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/p>\n

\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP ng\u00e0y 04\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP ng\u00e0y 04\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 3. Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP ng\u00e0y 04\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. Ri\u00eang c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng. M\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 t\u1ed5ng doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

2. C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean; kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

Kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean; kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh; h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/span><\/p>\n

C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y bao g\u1ed3m\u00a0c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 x\u00e3 vi\u00ean h\u1ee3p t\u00e1c x\u00e3 v\u00e0 h\u1ee3p t\u00e1c x\u00e3 \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3; c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n; c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

\u0110i\u1ec1u 4. M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><\/span><\/p>\n

    \n
  1. M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

    a) T\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng: 3.000.000 (ba tri\u1ec7u) \u0111\u1ed3ng\/n\u0103m;<\/span><\/p>\n

    b) T\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng: 2.000.000 (hai tri\u1ec7u) \u0111\u1ed3ng\/n\u0103m;<\/span><\/p>\n

    c) Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c: 1.000.000 (m\u1ed9t tri\u1ec7u) \u0111\u1ed3ng\/n\u0103m.<\/span><\/p>\n

    M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y c\u0103n c\u1ee9 v\u00e0o v\u1ed1n \u0111i\u1ec1u l\u1ec7 ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c ghi trong \u0111i\u1ec1u l\u1ec7 h\u1ee3p t\u00e1c x\u00e3. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u00ec c\u0103n c\u1ee9 v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c v\u0103n b\u1ea3n quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

    T\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i \u0111i\u1ec3m a, b kho\u1ea3n n\u00e0y c\u00f3 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 th\u00ec c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m t\u00ednh l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi 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 \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec quy \u0111\u1ed5i ra ti\u1ec1n \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

      \n
    1. M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

      a) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 doanh thu tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: 1.000.000 (m\u1ed9t tri\u1ec7u) \u0111\u1ed3ng\/n\u0103m;<\/span><\/p>\n

      b) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 doanh thu tr\u00ean 300 \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: 500.000 (n\u0103m tr\u0103m ngh\u00ecn) \u0111\u1ed3ng\/n\u0103m;<\/span><\/p>\n

      c) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 doanh thu tr\u00ean 100 \u0111\u1ebfn 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: 300.000 (ba tr\u0103m ngh\u00ecn) \u0111\u1ed3ng\/n\u0103m.<\/span><\/p>\n

      Doanh thu \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5ng doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

      C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y c\u00f3 thay \u0111\u1ed5i doanh thu th\u00ec c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m t\u00ednh l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/p>\n

      C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh m\u1edbi ra kinh doanh trong n\u0103m th\u00ec m\u1ee9c doanh thu l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 doanh thu c\u1ee7a n\u0103m t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

        \n
      1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp, \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf, m\u00e3 s\u1ed1 doanh nghi\u1ec7p trong th\u1eddi gian c\u1ee7a 6 th\u00e1ng \u0111\u1ea7u n\u0103m th\u00ec n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m; n\u1ebfu th\u00e0nh l\u1eadp, \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf, m\u00e3 s\u1ed1 doanh nghi\u1ec7p trong th\u1eddi gian 6 th\u00e1ng cu\u1ed1i n\u0103m th\u00ec n\u1ed9p 50% m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/span><\/li>\n<\/ol>\n

        T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng kh\u00f4ng k\u00ea khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i th\u00ec ph\u1ea3i n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m, kh\u00f4ng ph\u00e2n bi\u1ec7t th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n l\u00e0 c\u1ee7a 6 th\u00e1ng \u0111\u1ea7u n\u0103m hay 6 th\u00e1ng cu\u1ed1i n\u0103m.<\/span><\/p>\n

        T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh \u0111ang s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 c\u00f3 th\u00f4ng b\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng kinh doanh c\u1ea3 n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a n\u0103m t\u1ea1m ng\u1eebng kinh doanh. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng\u00a0kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.<\/span><\/p>\n

        \u0110i\u1ec1u 5. Khai, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><\/span><\/p>\n

          \n
        1. Khai, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ol>\n

          a) Khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/span><\/p>\n

          a.1) Khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ed9t l\u1ea7n khi t\u1ed5 ch\u1ee9c m\u1edbi ra ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh;<\/span><\/p>\n

          a.2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c (chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh) kinh doanh \u1edf c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh th\u00ec ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n n\u1ed9p H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u00f3 cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed;<\/span><\/p>\n

          a.2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c (chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh) kinh doanh \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh n\u01a1i ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n n\u1ed9p H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

          a.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u1edbi th\u00e0nh l\u1eadp c\u01a1 s\u1edf kinh doanh nh\u01b0ng ch\u01b0a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec ph\u1ea3i khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p; ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh; ng\u00e0y ban h\u00e0nh v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

          b) N\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/span><\/p>\n

          Th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 1 h\u00e0ng n\u0103m. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c m\u1edbi ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP ng\u00e0y 04\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/p>\n

            \n
          1. Khai, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/li>\n<\/ol>\n

            a) Khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/span><\/p>\n

            a.1) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n kh\u00f4ng ph\u1ea3i khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 t\u1ed5ng doanh thu c\u1ee7a c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi t\u1eebng \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

            a.2) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ed9t l\u1ea7n theo t\u1eebng h\u1ee3p \u0111\u1ed3ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n k\u00e9o d\u00e0i trong nhi\u1ec1u n\u0103m th\u00ec n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo t\u1eebng n\u0103m t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 n\u0103m c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n k\u00e9o d\u00e0i trong nhi\u1ec1u n\u0103m th\u00ec n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a m\u1ed9t n\u0103m.<\/span><\/p>\n

            a.3) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng tr\u1ef1c ti\u1ebfp khai, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf m\u00e0 c\u00f3 t\u1ed5 ch\u1ee9c khai v\u00e0 n\u1ed9p thay thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf thay c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p thay l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh khi c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh n\u00e0y ch\u01b0a n\u1ed9p.<\/span><\/p>\n

            b) N\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/span><\/p>\n

            C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh th\u1ef1c hi\u1ec7n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 01 h\u00e0ng n\u0103m.<\/span><\/p>\n

            Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh m\u1edbi ra s\u1ea3n xu\u1ea5t, kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n th\u00ec th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

            \u0110i\u1ec1u 6. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/p>\n

              \n
            1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017.<\/span><\/li>\n<\/ol>\n

              Th\u00f4ng t\u01b0 n\u00e0y b\u00e3i b\u1ecf \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 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 v\u00e0 thay th\u1ebf c\u00e1c Th\u00f4ng t\u01b0 sau:<\/span><\/p>\n

              a) Th\u00f4ng t\u01b0 s\u1ed1 96\/2002\/TT-BTC ng\u00e0y 24\/10\/2002 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 75\/2002\/N\u0110-CP ng\u00e0y 30\/08\/2002 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i;<\/span><\/p>\n

              b) Th\u00f4ng t\u01b0 s\u1ed1 113\/2002\/TT-BTC ng\u00e0y 16\/12\/2002 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 96\/2002\/TT-BTC ng\u00e0y 24\/10\/2002 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

              c) Th\u00f4ng t\u01b0 s\u1ed1 42\/2003\/TT-BTC ng\u00e0y 07\/5\/2003 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 96\/2002\/TT-BTC ng\u00e0y 24\/10\/2002.<\/span><\/p>\n

              \u0110i\u1ec1u 7. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/span><\/p>\n

              1. H\u00e0ng n\u0103m, C\u1ee5c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ec9 \u0111\u1ea1o c\u00e1c Chi c\u1ee5c thu\u1ebf thu\u1ed9c \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

              a) L\u1eadp v\u00e0 duy\u1ec7t s\u1ed5 b\u1ed9, ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f9ng th\u1eddi gian l\u1eadp v\u00e0 duy\u1ec7t b\u1ed9 thu\u1ebf kho\u00e1n, th\u00f4ng b\u00e1o thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span><\/p>\n

              b) R\u00e0 so\u00e1t c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n \u0111\u1ec3 ph\u00e2n lo\u1ea1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, x\u00e1c \u0111\u1ecbnh m\u1ee9c thu v\u00e0 thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh.<\/span><\/p>\n

              2. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

              3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

              4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf.<\/span><\/p>\n

              Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, 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 \u0111\u01b0\u1ee3c xem x\u00e9t, gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n\n\n\n
              \u00a0<\/em><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              N\u01a1i nh\u1eadn:<\/em><\/strong>
              \n<\/em><\/strong>– V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c ban c\u1ee7a \u0110\u1ea3ng;<\/span>
              \n – V\u0103n ph\u00f2ng T\u1ed5ng b\u00ed th\u01b0;<\/span>
              \n – V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
              \n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
              \n – Vi\u1ec7n Ki\u1ec3m s\u00e1t NDTC;<\/span>
              \n – Ban N\u1ed9i ch\u00ednh Trung \u01b0\u01a1ng;<\/span>
              \n – To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
              \n – Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
              \n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
              \n – C\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
              \n – UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<\/span>
              \n – S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/span>
              \n – C\u00f4ng b\u00e1o;<\/span>
              \n – C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n B\u1ed9 T\u01b0 ph\u00e1p;<\/span>
              \n – Website Ch\u00ednh ph\u1ee7; Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
              \n – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
              \n – L\u01b0u: VT, TCT (VT,CS).<\/span><\/p>\n\n\n\n\n\n
              <\/td>\nKT. B\u1ed8 TR\u01af\u1edeNG<\/td>\n<\/tr>\n
              <\/td>\nTH\u1ee8 TR\u01af\u1edeNG<\/td>\n<\/tr>\n
              <\/td>\n\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

               <\/p>\n

              \n

              C\u00e1c b\u1ea1n c\u00f3 th\u1ec3\u00a0to\u00e0n b\u1ed9 th\u00f4ng t\u01b0 t\u1ea1i ph\u1ea7n “T\u1ea3i File”<\/span><\/p>\n

              \u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

              B\u1ed8 T\u00c0I CH\u00cdNH ——– C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 302\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN V\u1ec0 L\u1ec6 PH\u00cd M\u00d4N B\u00c0I C\u0103n c\u1ee9 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed s\u1ed1 97\/2015\/QH13 ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;..<\/p>\n","protected":false},"author":7,"featured_media":29377,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4075,4076],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29376"}],"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=29376"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29376\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29377"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29376"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}