{"id":29383,"date":"2017-01-03T09:35:36","date_gmt":"2017-01-03T09:35:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29383"},"modified":"2017-01-04T01:02:58","modified_gmt":"2017-01-04T01:02:58","slug":"huong-dan-nop-le-phi-mon-bai-nam-2017","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29383","title":{"rendered":"H\u01b0\u1edbng d\u1eabn n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2017."},"content":{"rendered":"
\"le-phi-mon-bai-nam-2017\"<\/a>

L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/span><\/p><\/div>\n

K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2017 thu\u1ebf m\u00f4n b\u00e0i \u0111\u00e3 thay \u0111\u1ed5i th\u00e0nh l\u1ec7 ph\u00ed m\u00f4n b\u00e0i C\u0103n c\u1ee9 v\u00e0o Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP<\/a> c\u1ee7a ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 302\/2016\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. Nh\u1eb1m gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy \u0111\u1ecbnh n\u00e0y, \u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn n\u1ed9p l\u1ec7 ph\u00ed M\u00f4n b\u00e0i n\u0103m 2017.<\/span><\/strong><\/span><\/h2>\n
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  1. \n

    M\u1ee9c ph\u00ed v\u00e0 ti\u1ec3u m\u1ee5c n\u1ed9p l\u1ec7 ph\u00ed \u00a0m\u00f4n b\u00e0i k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2017.<\/span><\/strong><\/h2>\n<\/li>\n<\/ol>\n\n\n\n\n\n\n
    Doanh nghi\u1ec7p<\/strong><\/span><\/td>\nM\u1ee9c ph\u00ed m\u00f4n b\u00e0i<\/strong><\/span><\/td>\nTi\u00ea\u0309u mu\u0323c<\/strong><\/span><\/td>\n<\/tr>\n
    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<\/span><\/td>\n3.000.000 \u0111\u1ed3ng<\/span><\/td>\n2862<\/span><\/td>\n<\/tr>\n
    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<\/span><\/td>\n2.000.000 \u0111\u1ed3ng<\/span><\/td>\n2863<\/span><\/td>\n<\/tr>\n
    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<\/span><\/td>\n1.000.000 \u0111\u1ed3ng<\/span><\/td>\n2864<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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    1. \n

      Quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i:<\/strong><\/span><\/h2>\n<\/li>\n<\/ol>\n

      \u00a0<\/strong><\/span>C\u0103n c\u1ee9 v\u00e0o\u00a0 \u0111i\u1ec1u 5 Th\u00f4ng t\u01b0 302\/2016\/TT-BTC:<\/span><\/span><\/p>\n

      “- 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><\/em><\/span><\/p>\n

      ….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><\/em><\/span><\/p>\n

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