{"id":29736,"date":"2017-02-09T01:17:22","date_gmt":"2017-02-09T01:17:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29736"},"modified":"2017-02-09T02:08:27","modified_gmt":"2017-02-09T02:08:27","slug":"nhung-quy-dinh-moi-cua-chinh-sach-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29736","title":{"rendered":"Nh\u1eefng quy \u0111\u1ecbnh m\u1edbi c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf"},"content":{"rendered":"

\"Ch\u00ednh<\/a>\u0110\u1ec3 chu\u1ea9n b\u1ecb cho c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n h\u00e0ng n\u0103m, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf n\u0103m 2017, K\u1ebf to\u00e1n Thu\u1ebf Centax<\/a> xin g\u1eedi t\u1edbi c\u00e1c b\u1ea1n nh\u1eefng quy \u0111\u1ecbnh m\u1edbi c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf.<\/span><\/p>\n

1. V\u1ec1 Thu\u1ebf TNDN<\/span><\/strong><\/h2>\n

1.1 Cho ph\u00e9p h\u1ea1ch to\u00e1n l\u00e3i vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c t\u1eeb n\u0103m 2015.<\/span><\/strong><\/h3>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 5594\/TCT-CS <\/a>ng\u00e0y 02\/12\/2016, h\u01b0\u1edbng d\u1eabn v\u1ec1 chi ph\u00ed l\u00e3i vay \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c. Theo \u0111\u00f3, tr\u01b0\u1edbc n\u0103m 2015, theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> th\u00ec chi ph\u00ed l\u00e3i vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd, cho d\u00f9 doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7. Kho\u1ea3n chi n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span>
\n T\u1eeb n\u0103m 2015, theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP<\/a> v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC<\/a> th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay n\u00eau tr\u00ean, sau khi \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n

1.2. Thu nh\u1eadp t\u1eeb cho thu\u00ea l\u1ea1i \u0111\u1ea5t thu\u1ed9c d\u1ef1 \u00e1n kinh doanh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng n\u1ebfu\u00a0nh\u1eadn b\u00e0n giao \u0111\u1ea5t sau ng\u00e0y 01\/01\/2009 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<\/span><\/strong><\/h3>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 5633\/TCT-CS<\/a> ng\u00e0y 06\/12\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi d\u1ef1 \u00e1n kinh doanh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng. Theo \u0111\u00f3, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng nghi\u1ec7p cao, khu kinh t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 01\/01\/2009 t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf TNDN nh\u01b0ng nh\u1eadn b\u00e0n giao \u0111\u1ea5t sau ng\u00e0y 01\/01\/2009 th\u00ec ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea\u00a0l\u1ea1i \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t sau ng\u00e0y 01\/01\/2009 l\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<\/span><\/p>\n

1.3. Ch\u00ednh s\u00e1ch thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a<\/span><\/strong><\/h3>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 17143\/BTC-TCT<\/a> ng\u00e0y 02\/12\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a.<\/span>
\n Ng\u00e0y 22\/07\/2016, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470\/Q\u0110-TTg (Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470) v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a 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 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466\/Q\u0110-TTg ng\u00e0y 10\/10\/2008 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span>
\n Tri\u1ec3n khai th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470, B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span>
\n – \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span>
\n a) N\u1ebfu c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed, quy m\u00f4 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 693 nh\u01b0ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb ng\u00e0y Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (ng\u00e0y 22\/7\/2016).<\/span>
\n b) N\u1ebfu c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed, quy m\u00f4 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 693 nh\u01b0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 th\u00ec c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 693 cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span>
\n – \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span>
\n a) N\u1ebfu c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed, quy m\u00f4 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh k\u1ec3 t\u1eeb khi \u0111\u00e1p \u1ee9ng Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470.<\/span>
\n b) N\u1ebfu c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed, quy m\u00f4 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n – C\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed, quy m\u00f4 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 693 v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a v\u00e0 ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n – S\u1ed1 thu\u1ebf TNDN ch\u01b0a th\u1ef1c hi\u1ec7n truy thu theo Ngh\u1ecb quy\u1ebft s\u1ed1 63\/NQ-CP ng\u00e0y 25\/8\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 (bao g\u1ed3m: c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 693 nh\u01b0ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470; c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 693 v\u00e0 c\u0169ng kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470) th\u00ec s\u1ebd th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 khi c\u00f3 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf.<\/span>
\n – C\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

2. Thu\u1ebf GTGT<\/span><\/strong><\/h2>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 5687\/TCT-CS<\/a> ng\u00e0y 08\/12\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi cho \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd. Theo \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd ph\u00e2n ph\u1ed1i qua c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i (\u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m) \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng ti\u1ebfp th\u1ecb, ph\u00e2n ph\u1ed1i, ch\u00e0o b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m c\u1ee7a C\u00f4ng ty b\u1ea3o hi\u1ec3m th\u00ec:<\/span>
\n – Hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT;<\/span>
\n – Kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd \u0111\u1ea1i l\u00fd (bao g\u1ed3m chi ph\u00ed tuy\u1ec3n d\u1ee5ng, qu\u1ea3n l\u00fd v\u00e0 \u0111\u00e0o t\u1ea1o \u0111\u1ea1i l\u00fd) m\u00e0 c\u00e1c \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m nh\u1eadn \u0111\u1ec3 th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 cho C\u00f4ng ty b\u1ea3o hi\u1ec3m ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 10%.<\/span>
\n – Kho\u1ea3n th\u01b0\u1edfng doanh s\u1ed1 theo qu\u00fd, v\u00e0 theo n\u0103m d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m \u0111\u1ea1t \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn th\u00ec \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf GTGT, TNDN theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Thu\u1ebf TNCN:<\/span><\/strong><\/h2>\n

Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng:<\/span><\/strong><\/h3>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 5918\/TCT-TNCN <\/a>ng\u00e0y 20\/12\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, nay C\u00f4ng ty \u0111ang th\u01b0\u01a1ng l\u01b0\u1ee3ng v\u00e0 th\u1ecfa thu\u1eadn \u0111\u1ec3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng theo \u0110i\u1ec1u 36.3 B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng (th\u1ecfa thu\u1eadn ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng) th\u00ec c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng C\u00f4ng ty thanh to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n – \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec tr\u00edch theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n;<\/span>
\n – \u0110\u1ed1i v\u1edbi kho\u1ea3n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\n – \u0110\u1ed1i v\u1edbi kho\u1ea3n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh m\u00e0 c\u00f4ng ty tr\u1ea3 th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (ngo\u00e0i quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i) sau khi \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, n\u1ebfu kho\u1ea3n chi n\u00e0y t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec C\u00f4ng ty ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo m\u1ee9c 10% tr\u00ean t\u1ed5ng thu nh\u1eadp chi tr\u1ea3.<\/span><\/p>\n

4. H\u00f3a \u0111\u01a1n, bi\u00ean lai ch\u1ee9ng t\u1eeb:<\/span><\/strong><\/h2>\n

4.1. S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n:<\/span><\/strong><\/h3>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 176\/2016\/TT_BTC<\/a> v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 10\/2014\/TT-BTC<\/a> ng\u00e0y 17\/01\/2014 c\u1ee7a B\u1ed9\u00a0T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n. Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 176\/2016\/TT-BTC:<\/span>
\n * Gi\u1ea3m khung ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n:<\/span>
\n – H\u00e0nh vi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh in h\u00f3a \u0111\u01a1n c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh: Khu ph\u1ea1t t\u1eeb 2 \u2013 4 tri\u1ec7u \u0111\u1ed3ng gi\u1ea3m xu\u1ed1ng khung ph\u1ea1t t\u1eeb 0,5 \u2013 1,5 tri\u1ec7u \u0111\u1ed3ng<\/span>
\n – K\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung b\u1eaft bu\u1ed9c m\u00e0 kh\u00f4ng k\u00fd ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ed5 sung c\u00e1c n\u1ed9i dung c\u00f2n thi\u1ebfu, t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n kh\u00f4ng k\u00fd quy\u1ebft \u0111\u1ecbnh b\u1ed5 sung c\u00e1c n\u1ed9i dung c\u00f2n thi\u1ebfu: M\u1ee9c ph\u1ea1t t\u1ed1i thi\u1ec3u 2 tri\u1ec7u \u0111\u1ed3ng gi\u1ea3m xu\u1ed1ng c\u00f2n 500.000 \u0111\u1ed3ng.<\/span>
\n – B\u00ean b\u00e1n l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (l\u00ean giao cho kh\u00e1ch h\u00e0ng) nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n khi h\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u1ebfn th\u1eddi gian l\u01b0u tr\u1eef: khung ph\u1ea1t t\u1eeb 10-20 tri\u1ec7u \u0111\u1ed3ng gi\u1ea3m xu\u1ed1ng khung ph\u1ea1t t\u1eeb 4-8 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n * B\u1ed5 sung nh\u1eefng tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n ph\u1ea1t ti\u1ec1n nh\u01b0:<\/span>
\n – H\u00e0nh vi l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n ho\u1eb7c do s\u1ef1 ki\u1ec7n b\u1ea5t ng\u1edd, s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c.<\/span>
\n – H\u00e0nh vi l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng) c\u00f3 t\u1eeb 2 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span>
\n – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 v\u00e0 l\u1eadp l\u1ea1i th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o thay th\u1ebf \u0111\u00fang quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t<\/span>
\n – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 l\u1eadp l\u1ea1i th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o thay th\u1ebf \u0111\u00fang quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf, ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n.<\/span><\/p>\n

4.2. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1ecb xem l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p:<\/span><\/strong><\/h3>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 17615\/BTC-TCT ng\u00e0y 12\/12\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf. Theo \u0111\u00f3, c\u0103n c\u1ee9 kho\u1ea3n 8 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP th\u00ec h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1ecb xem l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.<\/span>
\n B\u00ean b\u00e1n v\u00e0 b\u00ean mua s\u1ebd b\u1ecb truy thu s\u1ed1 thu\u1ebf ph\u00e1t sinh (n\u1ebfu c\u00f3), \u0111\u1ed3ng th\u1eddi x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p. B\u00ean mua kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y. C\u00e1c b\u00ean ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c h\u00f3a \u0111\u01a1n l\u1eadp sai quy \u0111\u1ecbnh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p sau khi Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf h\u1ebft hi\u1ec7u l\u1ef1c, qua x\u00e1c minh c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh th\u1ef1c t\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec b\u00ean b\u00e1n \u0111\u01b0\u1ee3c xu\u1ea5t l\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c cho b\u00ean mua l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n

4.3. C\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh:<\/span><\/strong><\/h3>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 5671\/TCT-TNCN<\/a> ng\u00e0y 08\/12\/2016 h\u01b0\u1edbng d\u1eabn c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh. Theo \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb:<\/span>
\n – H\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT;<\/span>
\n – H\u1ed9 v\u00e0 c\u00e1 nh\u00e2n c\u00f3 kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT.<\/span>
\n K\u1ec3 t\u1eeb ng\u00e0y 19\/06\/2013, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u00e1c C\u1ee5c Thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n cho c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u\/n\u0103m tr\u1edf xu\u1ed1ng.<\/span><\/p>\n

4.4. H\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/strong><\/h3>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 303\/2016\/TT-BTC<\/a> ng\u00e0y 15\/11\/2016 \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi l\u00e0 bi\u00ean lai) c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed; Ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed; T\u1ed5 ch\u1ee9c nh\u1eadn in bi\u00ean lai, t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in bi\u00ean lai, t\u1ed5 ch\u1ee9c trung gian cung \u1ee9ng gi\u1ea3i ph\u00e1p bi\u00ean lai \u0111i\u1ec7n t\u1eed; C\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c li\u00ean quan \u0111\u1ebfn k\u00ea khai, thu, n\u1ed9p qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span>
\n Theo quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc t\u1ea1o bi\u00ean lai c\u1ee7a Th\u00f4ng t\u01b0, c\u01a1 quan Thu\u1ebf, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c t\u1ea1o bi\u00ean lai theo h\u00ecnh th\u1ee9c \u0111\u1eb7t in, t\u1ef1 in v\u00e0 \u0111i\u1ec7n t\u1eed. Bi\u00ean lai (lo\u1ea1i kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1) do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in \u0111\u01b0\u1ee3c b\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed theo gi\u00e1 \u0111\u1ea3m b\u1ea3o b\u00f9 \u0111\u1eafp chi ph\u00ed in \u1ea5n, ph\u00e1t h\u00e0nh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7t in bi\u00ean lai, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c nh\u1eadn in \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n in h\u00f3a \u0111\u01a1n \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in bi\u00ean lai thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c nhi\u1ec7m v\u1ee5 thu c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/span>
\n M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 b\u1ed5 sung th\u00eam h\u00ecnh th\u1ee9c “bi\u00ean lai \u0111i\u1ec7n t\u1eed”, thay v\u00ec tr\u01b0\u1edbc \u0111\u00e2y ch\u1ec9 m\u1edbi ch\u1ea5p nh\u1eadn bi\u00ean lai \u0111\u1eb7t in v\u00e0 t\u1ef1 in (kho\u1ea3n 3 \u0110i\u1ec1u 2). Theo \u0111\u00f3, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u1ec3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed th\u00ec c\u00f3 th\u1ec3 d\u00f9ng bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span>
\n \u0110\u1ed1i v\u1edbi bi\u00ean lai \u0111i\u1ec7n t\u1eed, vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 bi\u00ean lai theo nguy\u00ean t\u1eafc li\u00ean t\u1ee5c v\u00e0 tr\u00ecnh t\u1ef1 th\u1eddi gian, m\u1ed7i s\u1ed1 bi\u00ean lai \u0111\u1ea3m b\u1ea3o ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 s\u1eed d\u1ee5ng m\u1ed9t l\u1ea7n duy nh\u1ea5t.<\/span>
\n T\u1ed5 ch\u1ee9c nh\u1eadn in bi\u00ean lai \u0111\u1eb7t in c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o v\u1edbi c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c nh\u1eadn \u0111\u1eb7t in bi\u00ean lai \u0111\u1ecbnh k\u1ef3 6 th\u00e1ng m\u1ed9t l\u1ea7n, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30-7 v\u00e0 30-1 c\u1ee7a n\u0103m sau v\u1edbi n\u1ed9i dung b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n: T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 t\u1ed5 ch\u1ee9c \u0111\u1eb7t in bi\u00ean lai; s\u1ed1, ng\u00e0y h\u1ee3p \u0111\u1ed3ng; t\u00ean bi\u00ean lai; k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai; k\u00fd hi\u1ec7u bi\u00ean lai; s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai \u0111\u00e3 in (t\u1eeb s\u1ed1 … \u0111\u1ebfn s\u1ed1) cho t\u1eebng t\u1ed5 ch\u1ee9c.<\/span>
\n C\u01a1 quan Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 n\u1ed9i dung ph\u00e1t h\u00e0nh bi\u00ean lai, c\u00e1c b\u00e1o c\u00e1o v\u1ec1 bi\u00ean lai do t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c nh\u1eadn in bi\u00ean lai g\u1eedi \u0111\u1ebfn \u0111\u1ec3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 bi\u00ean lai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan Thu\u1ebf.<\/span>
\n Th\u00f4ng t\u01b0 s\u1ed1 303\/2016\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 1-1-2017 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 153\/2012\/TT-BTC ng\u00e0y 17-9-2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

5. Thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/strong><\/h2>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 17141\/BTC-CST ng\u00e0y 02\/12\/2016 \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng x\u0103ng.<\/span>
\n Theo \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn<\/span>
\n – \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai n \u1ed9p thu\u1ebf TT\u0110B khi nh\u00e0 nh\u1eadp kh\u1ea9u b\u00e1n ra: tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u mua x\u0103ng t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc ho\u1eb7c mua c\u1ee7a th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i kh\u00e1c th\u00ec khi b\u00e1n ra kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf TT\u0110B; tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ec7p nh\u1eadp kh\u1ea9u x\u0103ng th\u00ec ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf TT\u0110B tr\u00ean gi\u00e1 b\u00e1n ra c\u1ee7a c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u. C\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n ri\u00eang v\u00e0 t\u1ef1 x\u00e1c \u0111\u1ecbnh ngu\u1ed3n x\u0103ng nh\u1eadp kh\u1ea9u b\u00e1n ra trong k\u1ef3 theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf TT\u0110B theo quy \u0111\u1ecbnh.<\/span>
\n – V\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng x\u0103ng nh\u1eadp kh\u1ea9u b\u00e1n ra trong n\u01b0\u1edbc:<\/span>
\n \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng x\u0103ng do c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u sau \u0111\u00f3 b\u00e1n ra th\u00ec gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B khi c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n + Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n x\u0103ng cho c\u00e1c th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i kh\u00e1c, th\u01b0\u01a1ng nh\u00e2n ph\u00e2n ph\u1ed1i, c\u00e1c T\u1ed5ng \u0111\u1ea1i l\u00fd\/\u0111\u1ea1i l\u00fd (kh\u00f4ng c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft) th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u cho c\u00e1c th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i, th\u01b0\u01a1ng nh\u00e2n ph\u1ea5n ph\u1ed1i, c\u00e1c T\u1ed5ng \u0111\u1ea1i l\u00fd\/\u0111\u1ea1i l\u00fd;<\/span>
\n + Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n x\u0103ng cho c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ch\u00f4 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n cho c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 7% so v\u1edbi gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c C\u00f4ng ty n\u00e0y b\u00e1n cho c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00e1c m\u00e0 kh\u00f4ng c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u.<\/span>
\n – V\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng x\u0103ng nh\u1eadp kh\u1ea9u, x\u0103ng sinh h\u1ecdc s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc:<\/span>
\n + Kh\u1ea5u tr\u1eeb thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng x\u0103ng nh\u1eadp kh\u1ea9u: khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p c\u1ee7a m\u1eb7t h\u00e0ng x\u0103ng b\u00e1n ra trong k\u1ef3 c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf TT\u0110B c\u1ee7a m\u1eb7t h\u00e0ng x\u0103ng nh\u1eadp kh\u1ea9u b\u00e1n ra. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ph\u00e1t sinh s\u1ed1 thu\u1ebf TT\u0110B kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ea3n l\u01b0\u1ee3ng x\u0103ng b\u00e1n ra trong k\u1ef3 th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span>
\n + Kh\u1ea5u tr\u1eeb thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi x\u0103ng sinh h\u1ecdc s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb ngu\u1ed3n x\u0103ng nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp, mua c\u1ee7a nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp ho\u1eb7c mua t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp: doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p ho\u1eb7c \u0111\u00e3 tr\u1ea3 tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t x\u0103ng sinh h\u1ecdc. S\u1ed1 thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho 1 \u0111\u01a1n v\u1ecb x\u0103ng kho\u00e1ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t x\u0103ng sinh h\u1ecdc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a k\u1ef3 khai thu\u1ebf tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 s\u1ed1 thu\u1ebf TT\u0110B ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a nguy\u00ean li\u1ec7u d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t x\u0103ng sinh h\u1ecdc b\u00e1n ra trong k\u1ef3 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 thu\u1ebf TT\u0110B ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft sang k\u1ef3 ti\u1ebfp theo ho\u1eb7c th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n

6. Ph\u00ed l\u1ec7 ph\u00ed<\/span><\/strong><\/h2>\n

6.1. L\u1ec7 ph\u00ed m\u00f4n b\u00e0i:<\/span><\/strong><\/h3>\n

Ng\u00e0y 15\/11\/2016, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 302\/2016\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 302\/2016\/TT-BTC:<\/span>
\n – M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i:<\/span>
\n + \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: 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 m\u1ee9c thu 3 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m; 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, m\u1ee9c thu l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/span>
\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, m\u1ee9c thu 1 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/span>
\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 n\u00eau tr\u00ean 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>
\n + 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: 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, m\u1ee9c thu l\u00e0 1 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m; tr\u01b0\u1eddng h\u1ee3p c\u00f3 doanh thu tr\u00ean 300 \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, m\u1ee9c thu 500.000 \u0111\u1ed3ng\/n\u0103m; tr\u01b0\u1eddng h\u1ee3p c\u00f3 doanh thu tr\u00ean 100 \u0111\u1ebfn 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, m\u1ee9c thu 300.000 \u0111\u1ed3ng\/n\u0103m. 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 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>
\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 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>
\n – 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 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span>
\n 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>
\n + 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.<\/span>
\n + 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>
\n Th\u00f4ng t\u01b0 302\/2016\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span><\/p>\n

6.2. L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/strong><\/h2>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 Th\u00f4ng t\u01b0 s\u1ed1 301\/2016\/BTC<\/a> ng\u00e0y 15\/11\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span>
\nTh\u00f4ng t\u01b0 quy \u0111\u1ecbnh 8 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. \u0110\u00f3 l\u00e0: Nh\u00e0, \u0111\u1ea5t: s\u00fang s\u0103n, s\u00fang d\u00f9ng \u0111\u1ec3 t\u1eadp luy\u1ec7n, thi \u0111\u1ea5u th\u1ec3 thao; t\u00e0u th\u1ee7y, k\u1ec3 c\u1ea3 s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y; thuy\u1ec1n thu\u1ed9c lo\u1ea1i ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc, k\u1ec3 c\u1ea3 du thuy\u1ec1n; t\u00e0u bay; xe m\u00f4 t\u00f4 hai b\u00e1nh, xe m\u00f4 t\u00f4 ba b\u00e1nh, xe g\u1eafn m\u00e1y, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 g\u1eafn bi\u1ec3n s\u1ed1 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p; \u00f4 t\u00f4, r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 g\u1eafn bi\u1ec3n s\u1ed1 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p; v\u1ecf, khung, t\u1ed5ng th\u00e0nh m\u00e1y thay th\u1ebf kh\u00e1c v\u1edbi s\u1ed1 khung, s\u1ed1 m\u00e1y c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng.<\/span>
\n Th\u00f4ng t\u01b0 c\u0169ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y.<\/span>
\n Trong \u0111\u00f3, Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u0111\u1ea5t b\u1eb1ng di\u1ec7n t\u00edch \u0111\u1ea5t ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e2n v\u1edbi gi\u00e1 1m2 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh ban h\u00e0nh.<\/span>
\n Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc tr\u01b0\u1edbc b\u1ea1 nh\u00e0 b\u1eb1ng di\u1ec7n t\u00edch nh\u00e0 ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e2n v\u1edbi gi\u00e1 1m2 nh\u00e0 nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a nh\u00e0 ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c, gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span>
\n Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a \u00f4 t\u00f4, xe m\u00e1y th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, xe m\u00e1y \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span>
\n V\u1ec1 m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, Th\u00f4ng t\u01b0 n\u00eau r\u00f5: Nh\u00e0, \u0111\u1ea5t m\u1ee9c thu l\u00e0 0,5%; s\u00fang s\u0103n, s\u00fang d\u00f9ng \u0111\u1ec3 t\u1eadp luy\u1ec7n, thi \u0111\u1ea5u th\u1ec3 thao m\u1ee9c thu l\u00e0 2%; t\u00e0u th\u1ee7y, s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y, thuy\u1ec1n, du thuy\u1ec1n, t\u00e0u bay m\u1ee9c thu l\u00e0 1%; xe m\u00e1y m\u1ee9c thu l\u00e0 2%; \u00f4 t\u00f4, r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 m\u1ee9c thu l\u00e0 2%.<\/span>
\n M\u1ee9c thu \u0111\u1ed1i v\u1edbi v\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a t\u00e0i s\u1ea3n n\u00e0o th\u00ec \u00e1p d\u1ee5ng m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u00f3.<\/span>
\n S\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e2n v\u1edbi m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7.<\/span>
\n M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c kh\u1ed1ng ch\u1ebf t\u1ed1i \u0111a l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng\/1 t\u00e0i s\u1ea3n\/1 l\u1ea7n tr\u01b0\u1edbc b\u1ea1, tr\u1eeb \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 tr\u1edf xu\u1ed1ng, t\u00e0u bay, du thuy\u1ec1n.<\/span>
\n Th\u00f4ng t\u01b0 301\/2016\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2017 thay th\u1ebf kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC, v\u00e0 thay th\u1ebf c\u00e1c Th\u00f4ng t\u01b0 s\u1ed1 124\/2011\/TT-BTC ng\u00e0y 31\/08\/2011, Th\u00f4ng t\u01b0 s\u1ed1 34\/2013\/TT-BTC ng\u00e0y 28\/03\/2013, Th\u00f4ng t\u01b0 s\u1ed1 140\/2013\/TT-BTC ng\u00e0y 14\/10\/2013, Th\u00f4ng t\u01b0 s\u1ed1 140\/2015\/TT-BTC ng\u00e0y 03\/09\/2015, Th\u00f4ng t\u01b0 s\u1ed1 75\/2016\/TT-BTC ng\u00e0y 24\/05\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\nB\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 v\u00e0 xe m\u00e1y:<\/span>
\n Ng\u00e0y 15\/11\/2016 B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 304\/2016\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, xe m\u00e1y.<\/span>
\n Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh b\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n m\u1edbi l\u00e0: Xe m\u00f4 t\u00f4 hai b\u00e1nh, xe m\u00f4 t\u00f4 ba b\u00e1nh, xe g\u1eafn m\u00e1y (g\u1ed3m c\u1ea3 xe m\u00e1y \u0111i\u1ec7n), c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 v\u00e0 v\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a c\u00e1c lo\u1ea1i xe n\u00e0y \u0111\u01b0\u1ee3c thay th\u1ebf m\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n (g\u1ecdi chung l\u00e0 xe m\u00e1y); \u00d4 t\u00f4, r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 v\u00e0 v\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a c\u00e1c lo\u1ea1i xe n\u00e0y \u0111\u01b0\u1ee3c thay th\u1ebf m\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n (g\u1ecdi chung l\u00e0 \u00f4 t\u00f4).<\/span>
\n Ri\u00eang \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, xe m\u00e1y \u0111\u00e3 qua s\u1eed d\u1ee5ng, gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 s\u1ed1 301\/2016\/TT-BTC ng\u00e0y 15-11-2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span>
\n B\u1ea3ng gi\u00e1 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh \u00f4 t\u00f4, xe m\u00e1y ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ho\u1eb7c gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c t\u1ebf c\u1ee7a \u00f4 t\u00f4, xe m\u00e1y \u0111\u00e3 quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh c\u00f3 t\u0103ng ho\u1eb7c gi\u1ea3m 20% tr\u1edf l\u00ean.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u00f4t\u00f4, xe m\u00e1y th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 theo B\u1ea3ng gi\u00e1 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng.<\/span>
\n V\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u00f4t\u00f4, xe m\u00e1y tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u0103ng 20% tr\u1edf l\u00ean so v\u1edbi B\u1ea3ng gi\u00e1 hi\u1ec7n h\u00e0nh \u0111ang \u00e1p d\u1ee5ng ho\u1eb7c gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong B\u1ea3ng gi\u00e1 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh, c\u01a1 quan Thu\u1ebf c\u0103n c\u1ee9 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u00e1c lo\u1ea1i \u00f4 t\u00f4, xe m\u00e1y \u0111\u00e3 c\u00f3 t\u1ea1i B\u1ea3ng gi\u00e1 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 301\/2016\/TT-BTC ng\u00e0y 15-11-2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1c lo\u1ea1i \u00f4 t\u00f4, xe m\u00e1y ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong B\u1ea3ng gi\u00e1 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh, C\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o cho c\u00e1c Chi c\u1ee5c Thu\u1ebf gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t tr\u00ean \u0111\u1ecba b\u00e0n.<\/span>
\n Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2017 v\u00e0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2017.<\/span><\/p>\n

7. V\u1ea5n \u0111\u1ec1 kh\u00e1c c\u00f3 li\u00ean quan:<\/span><\/strong><\/h2>\n

7.1. X\u1eed l\u00fd l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c doanh nghi\u1ec7p do t\u1ed5 ch\u1ee9c \u0110\u1ea3ng th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd<\/span><\/strong><\/h3>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 5681\/TCT-DNL ng\u00e0y 08\/12\/2016 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c doanh nghi\u1ec7p do t\u1ed5 ch\u1ee9c \u0110\u1ea3ng th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd. Theo \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn kh\u00f4ng thu v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc kho\u1ea3n l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do t\u1ed5 ch\u1ee9c \u0110\u1ea3ng th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd. Vi\u1ec7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00e0y do ch\u1ee7 s\u1edf h\u1eefu quy\u1ebft \u0111\u1ecbnh (\u00e1p d\u1ee5ng cho ni\u00ean \u0111\u1ed9 t\u1eeb n\u0103m 2013 tr\u1edf \u0111i).<\/span><\/p>\n

7.2. Th\u00f4ng b\u00e1o Hi\u1ec7u l\u1ef1c c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u00e0 Man-ta:<\/span><\/strong><\/h3>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 5956\/TCT-HTQT <\/a>ng\u00e0y 21\/12\/2016 \u0111\u1ec3 th\u00f4ng b\u00e1o hi\u1ec7u l\u1ef1c c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u00e0 Man ta. Theo \u0111\u00f3, c\u00e1c ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 ng\u00e0y \u00e1p d\u1ee5ng th\u1ef1c hi\u1ec7n Hi\u1ec7p \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n Ng\u00e0y Hi\u1ec7p \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c: t\u1eeb ng\u00e0y 25\/11\/2016<\/span>
\n Ng\u00e0y \u00e1p d\u1ee5ng th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam: t\u1eeb ng\u00e0y 01\/01\/2017<\/span>
\n Ng\u00e0y \u00e1p d\u1ee5ng th\u1ef1c hi\u1ec7n th\u1ef1c hi\u1ec7n t\u1ea1i Man-ta: t\u1eeb ng\u00e0y 01\/01\/2017.<\/span><\/p>\n

7.3. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ti\u1ec3u m\u1ee5c li\u00ean quan \u0111\u1ebfn l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2007:<\/span><\/strong><\/h3>\n

Ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 300\/2016\/TT-BTC v\u1ec1 vi\u1ec7c quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ec7 th\u1ed1ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Nh\u01b0 v\u1eady, Th\u00f4ng t\u01b0 300\/2016\/TT-BTC s\u1ebd s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Quy\u1ebft \u0111\u1ecbnh 33\/2008\/Q\u0110-BTC v\u1ec1 H\u1ec7 th\u1ed1ng M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 147\/2013\/TT-BTC), \u0111\u1ed3ng th\u1eddi Th\u00f4ng t\u01b0 300\/2016\/TT-BTC quy \u0111\u1ecbnh m\u1edbi v\u1ec1 c\u00e1c ti\u1ec3u m\u1ee5c li\u00ean quan \u0111\u1ebfn l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2017.<\/span>
\n Theo \u0111\u00f3, c\u00f3 nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 sau:<\/span>
\n (i) B\u1ed5 sung ti\u1ec3u m\u1ee5c 2862: L\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ee9c 1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i 3.000.000 \u0111\u1ed3ng\/n\u0103m v\u00e0 h\u1ed9 kinh doanh ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ee9c 1.000.000 \u0111\u1ed3ng\/n\u0103m.<\/span>
\n (ii) B\u1ed5 sung ti\u1ec3u m\u1ee5c 2863: L\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ee9c 2 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i 2.000.000 \u0111\u1ed3ng\/n\u0103m v\u00e0 h\u1ed9 kinh doanh ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ee9c 500.000 \u0111\u1ed3ng\/n\u0103m.<\/span>
\n (iii) B\u1ed5 sung ti\u1ec3u m\u1ee5c 2864: L\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ee9c 3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i 1.000.000 \u0111\u1ed3ng\/n\u0103m v\u00e0 h\u1ed9 kinh doanh ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ee9c 300.000 \u0111\u1ed3ng\/n\u0103m.<\/span>
\n Th\u00f4ng t\u01b0 300\/2016\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho Quy\u1ebft \u0111\u1ecbnh 33\/2008\/Q\u0110-BTC v\u1ec1 H\u1ec7 th\u1ed1ng M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u00e0o ng\u00e0y 02\/6\/2008.<\/span><\/p>\n

Ngu\u1ed3n: S\u01b0u t\u1ea7m tr\u00ean internet<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ec3 chu\u1ea9n b\u1ecb cho c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n h\u00e0ng n\u0103m, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf n\u0103m 2017, K\u1ebf to\u00e1n Thu\u1ebf Centax xin g\u1eedi t\u1edbi c\u00e1c b\u1ea1n nh\u1eefng quy \u0111\u1ecbnh m\u1edbi c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf. 1. V\u1ec1 Thu\u1ebf TNDN 1.1 Cho ph\u00e9p h\u1ea1ch to\u00e1n l\u00e3i vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c t\u1eeb..<\/p>\n","protected":false},"author":7,"featured_media":29760,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4127],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29736"}],"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=29736"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29736\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29760"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29736"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}