{"id":29944,"date":"2017-02-23T02:08:30","date_gmt":"2017-02-23T02:08:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29944"},"modified":"2017-02-23T02:08:30","modified_gmt":"2017-02-23T02:08:30","slug":"cong-van-so-242tc-tncn-vv-nop-to-khai-quyet-toan-thue-thu-nhap-ca-nhan-nam-2016","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29944","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 242\/TC-TNCN vv: N\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2016."},"content":{"rendered":"\n\n\n\n
\n

C\u1ee4C THU\u1ebe T\u1ec8NH AN GIANG
\n——–<\/strong><\/span><\/p>\n<\/td>\n

\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><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 242\/CT-TNCN <\/span>
\n v\u1ec1 vi\u1ec7c n\u1ed9p t\u1edd khai quy\u1ebft to<\/em>\u00e1n thu<\/em>\u1ebf thu nh\u1eadp c<\/em>\u00e1 nh\u00e2n n\u0103m 2016<\/em><\/span><\/p>\n<\/td>\n

\n

An Giang, <\/em>ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2017 <\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g<\/strong>\u1edfi: <\/strong>L\u00e3nh \u0111\u1ea1o c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/08\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 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.<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh 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\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2016 nh\u01b0 sau:<\/span><\/p>\n

1. \u0110<\/strong>\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr<\/strong>\u1ea3 thu nh\u1eadp:<\/strong><\/span><\/h2>\n

T\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC ng\u00e0y. 15\/6\/2015 h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp nh\u01b0ng kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN, ch\u1ec9 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf danh s\u00e1ch c\u00e1 nh\u00e2n \u0111\u00e3 chi tr\u1ea3 thu nh\u1eadp trong n\u0103m (n\u1ebfu c\u00f3) theo m\u1eabu s\u1ed1 05\/DS-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 (b\u1ed1n m\u01b0\u01a1i l\u0103m) k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp chia t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p th\u00ec ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 (b\u1ed1n m\u01b0\u01a1i l\u0103m) k\u1ec3 t\u1eeb ng\u00e0y chia t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ebfn \u0111\u1ed1i, gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p m\u00e0 b\u00ean ti\u1ebfp nh\u1eadn k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i (nh\u01b0 chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1eeb c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n sang c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i; chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) th\u00ec doanh nghi\u1ec7p tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, b\u00ean ti\u1ebfp nh\u1eadn th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m theo quy \u0111\u1ecbnh\u201d<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 4 \u0111i\u1ec1u 25 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015 h\u01b0\u1edbng d\u1eabn: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp d\u01b0\u1edbi \u0111\u00e2y th\u00ec kh\u00f4ng n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m:\u00a0<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, t\u1eeb chuy\u1ec3n ch\u1ee9ng kho\u00e1n, t\u1eeb b\u1ea3n quy\u1ec1n, t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/p>\n

– Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, thu nh\u1eadp t\u1eeb ti\u1ec1n ph\u00ed t\u00edch l\u0169y b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd; c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n; doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n tham gia m\u1ea1ng l\u01b0\u1edbi b\u00e1n h\u00e0ng \u0111a c\u1ea5p.<\/span><\/p>\n

– \u00a0C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1.<\/span><\/p>\n

2. V<\/strong>\u1ec1 vi\u1ec7c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n:<\/strong><\/span><\/h2>\n

2.1. Tr\u01b0<\/strong>\u1eddng h\u1ee3<\/strong>p \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu<\/strong>\u1ebf:<\/strong><\/span><\/h3>\n

C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

+ C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 (ba) th\u00e1ng t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 (m\u01b0\u1eddi hai) th\u00e1ng trong n\u0103m.<\/span><\/p>\n

+ C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 (ba) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 (m\u01b0\u1eddi hai) th\u00e1ng trong n\u0103m, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf 10% m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n

+ C\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 \u0111\u1ebfn t\u1ed5 ch\u1ee9c m\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u0169 th\u1ef1c hi\u1ec7n chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p. Cu\u1ed1i n\u0103m ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n th\u00ec t\u1ed5 ch\u1ee9c m\u1edbi ph\u1ea3i thu l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN do t\u1ed5 ch\u1ee9c c\u0169 \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu c\u00f3) \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u1ed5ng h\u1ee3p thu nh\u1eadp, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

+ T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ec9 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thay cho c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c chi tr\u1ea3 sau khi th\u1ef1c hi\u1ec7n chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo \u1ee7y quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 sang th\u00ec t\u1ed5 ch\u1ee9c m\u1edbi c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u1ea7n thu nh\u1eadp do t\u1ed5 ch\u1ee9c c\u0169 chi tr\u1ea3.<\/span><\/p>\n

+ C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay theo m\u1eabu s\u1ed1 02\/UQ-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, k\u00e8m theo b\u1ea3n ch\u1ee5p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/span><\/p>\n

2.2. Tr\u01b0<\/strong>\u1eddng h\u1ee3p kh\u00f4ng <\/strong>\u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n:<\/strong><\/span><\/h3>\n

– C\u00e1 nh\u00e2n \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.1 n\u00eau tr\u00ean nh\u01b0ng \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 thu h\u1ed3i v\u00e0 h\u1ee7y ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00e3 c\u1ea5p cho c\u00e1 nh\u00e2n).<\/span><\/p>\n

– C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.1 c\u00f4ng v\u0103n n\u00e0y, nh\u01b0ng thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh trong n\u0103m, c\u1ee5 th\u1ec3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n

+ C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp v\u00e3ng lai \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p. c\u00f3 thu nh\u1eadp v\u00e3ng lai duy nh\u1ea5t t\u1ea1i m\u1ed9t n\u01a1i) th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n<\/span><\/p>\n

+ C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u00e3 \u0111\u1ebfn m\u1ee9c kh\u1ea9u tr\u1eeb nh\u01b0ng kh\u00f4ng kh\u1ea5u tr\u1eeb) th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n.<\/span><\/p>\n

2.3. Tr\u01b0<\/strong>\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh sau khi \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n:<\/strong><\/span><\/h3>\n

C\u00e1 nh\u00e2n sau khi \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i quy\u1ebft to\u00e1n thu\u1ebf TNCN, ch\u1ec9 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho c\u00e1 nh\u00e2n theo s\u1ed1 quy\u1ebft to\u00e1n v\u00e0 ghi v\u00e0o g\u00f3c d\u01b0\u1edbi b\u00ean tr\u00e1i c\u1ee7a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ed9i dung: \u201cC\u00f4ng ty… \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho \u00f4ng\/b\u00e0 …. (theo \u1ee7y quy\u1ec1n) t\u1ea1i d\u00f2ng (s\u1ed1 th\u1ee9 t\u1ef1) …c\u1ee7a Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea 05-1\/BK-QTT-TNCN\u201d \u0111\u1ec3 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

3. H<\/strong>\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu<\/strong>\u1ebf TNCN n\u0103m:<\/strong><\/span><\/h2>\n

C\u00e1c m\u1eabu bi\u1ec3u quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m th\u1ef1c hi\u1ec7n theo ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 khai thu\u1ebf 3.4.1.<\/span><\/p>\n

4. N\u01a1i n<\/strong>\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu<\/strong>\u1ebf TNCN:<\/strong><\/span><\/h2>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/span><\/p>\n

5. Th<\/strong>\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu<\/strong>\u1ebf TNCN:<\/strong><\/span><\/h2>\n

Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch. (C\u1ee5 th\u1ec3 l\u00e0 ng\u00e0y 31\/03\/2017 n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n n\u0103m 2016).<\/span><\/p>\n

6. Th<\/strong>\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf:<\/strong><\/span><\/h2>\n

Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

\u0110\u1ec3 c\u00f3 s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2016 cho T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 \u1ee6y Ban nh\u00e2n d\u00e2n t\u1ec9nh An Giang. C\u1ee5c Thu\u1ebf t\u1ec9nh An Giang \u0111\u1ec1 ngh\u1ecb l\u00e3nh \u0111\u1ea1o c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp ch\u1ec9 \u0111\u1ea1o c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan kh\u1ea9n tr\u01b0\u01a1ng l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2016 theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u1ea3nh v\u1ec1 C\u1ee5c Thu\u1ebf (Ph\u00f2ng QL. Thu\u1ebf TNCN, \u0111i\u1ec7n tho\u1ea1i 0763 841326; Ph\u00f2ng Tu\u1ef5\u1ec7n truy\u1ec1n v\u00e0 H\u1ed7 tr\u1ee3 NNT, \u0111i\u1ec7n tho\u1ea1i 0763 841623) \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn k\u1ecbp th\u1eddi.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
\u00a0<\/strong><\/span><\/td>\n\n

KT. C<\/strong>\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 C<\/strong>\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

Nguy<\/strong>\u1ec5n Tr\u00ed D\u0169ng<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n

\u00a0<\/strong><\/span><\/p>\n

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

C\u1ee4C THU\u1ebe T\u1ec8NH AN GIANG ——– 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: 242\/CT-TNCN v\u1ec1 vi\u1ec7c n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2016 An Giang, ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2017 K\u00ednh g\u1edfi: L\u00e3nh \u0111\u1ea1o c\u00e1c t\u1ed5 ch\u1ee9c chi..<\/p>\n","protected":false},"author":7,"featured_media":29945,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4175,4174],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29944"}],"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=29944"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29944\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29945"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29944"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}