{"id":29947,"date":"2017-02-27T02:14:04","date_gmt":"2017-02-27T02:14:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29947"},"modified":"2017-02-27T02:14:04","modified_gmt":"2017-02-27T02:14:04","slug":"cong-van-so-397tct-tncn-huong-dan-thuc-hien-thong-tu-3012016tt-btc-va-3042016tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29947","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 397\/TCT-TNCN h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n th\u00f4ng t\u01b0 301\/2016\/TT-BTC v\u00e0 304\/2016\/TT-BTC."},"content":{"rendered":"\n\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n T\u1ed4NG C\u1ee4C THU\u1ebe<\/strong>
\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 – <\/strong>T\u1ef1 do – <\/strong>H\u1ea1nh ph\u00fac
\n——————–<\/strong><\/span><\/p>\n<\/td>\n

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

S\u1ed1: 397\/TCT-TNCN<\/span>
\n V\/v <\/em>v\u01b0\u1edbng m\u1eafc khi th\u1ef1c hi\u1ec7n c\u00e1c Th\u00f4ng t\u01b0 s\u1ed1 301\/2016\/TT-BTC v\u00e0 304\/2016\/TT-BTC<\/em><\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 09<\/em> th\u00e1ng 0<\/em>2 n\u0103m 2017 <\/em><\/span><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
K\u00ednh g\u1eedi:<\/strong><\/span><\/td>\n– C\u1ee5c Thu\u1ebf t\u1ec9nh Ngh\u1ec7 An;<\/span>
\n – C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng;<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 26\/CT-THNVDT ng\u00e0y 04\/01\/2017, c\u00f4ng v\u0103n s\u1ed1 115\/CT-THNVDT ng\u00e0y 16\/01\/2017 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Ngh\u1ec7 An v\u1ec1 vi\u1ec7c v\u01b0\u1edbng m\u1eafc khi th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 s\u1ed1 301\/2016\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 304\/2016\/TT-BTC; c\u00f4ng v\u0103n s\u1ed1 235\/CT-THNVDT ng\u00e0y 18\/01\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng v\u1ec1 vi\u1ec7c gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u00f4 t\u00f4, xe m\u00e1y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

    \n
  1. \n

    X\u00e1c \u0111\u1ecbnh lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ec3 <\/strong>thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/strong><\/span><\/h2>\n<\/li>\n<\/ol>\n

    V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 5330\/TCT-CS ng\u00e0y 17\/11\/2016 h\u01b0\u1edbng d\u1eabn C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i (b\u1ea3n photocoppy k\u00e8m theo).<\/span><\/p>\n

      \n
    1. \n

      Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u00f4 t\u00f4, xe m\u00e1y<\/strong><\/span><\/h2>\n<\/li>\n<\/ol>\n

      T\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 304\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

      \u201c1. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, xe m\u00e1y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\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><\/p>\n

      2. 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<\/a> 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 qui \u0111\u1ecbnh. 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…\u201d<\/span><\/p>\n

      C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec: Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, xe m\u00e1y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 do B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u00f4 t\u00f4, xe m\u00e1y th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u0103ng nh\u01b0ng ch\u01b0a \u0111\u1ebfn 20% so v\u1edbi 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.<\/span><\/p>\n

        \n
      1. \n

        C\u00e1ch x\u00e1c \u0111\u1ecbnh \u00f4 t\u00f4, xe m\u00e1y m\u1edb<\/strong>i ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong B\u1ea3ng gi\u00e1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n<\/li>\n<\/ol>\n

        \u0110\u1ed1i v\u1edbi \u00f4 t\u00f4, xe m\u00e1y m\u00e0 s\u1ed1 lo\u1ea1i\/t\u00ean th\u01b0\u01a1ng m\u1ea1i, m\u00e3 ki\u1ec3u lo\u1ea1i (n\u1ebfu c\u00f3) t\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (ho\u1eb7c Th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng) kh\u00f4ng tr\u00f9ng kh\u1edbp ho\u00e0n to\u00e0n v\u1edbi s\u1ed1 lo\u1ea1i\/t\u00ean th\u01b0\u01a1ng m\u1ea1i, m\u00e3 ki\u1ec3u lo\u1ea1i (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong B\u1ea3ng gi\u00e1 nh\u01b0ng c\u00f3 c\u00f9ng dung t\u00edch, s\u1ed1 ch\u1ed7 ng\u1ed3i; ho\u1eb7c \u00f4 t\u00f4, xe m\u00e1y c\u00f3 c\u00f9ng nh\u00e3n hi\u1ec7u, s\u1ed1 lo\u1ea1i\/t\u00ean th\u01b0\u01a1ng m\u1ea1i, m\u00e3 ki\u1ec3u lo\u1ea1i (n\u1ebfu c\u00f3) nh\u01b0ng c\u00f3 dung t\u00edch v\u00e0 s\u1ed1 ch\u1ed7 ng\u1ed3i kh\u00e1c so v\u1edbi quy \u0111\u1ecbnh trong B\u1ea3ng gi\u00e1 th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4, xe m\u00e1y m\u00e0 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.<\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p \u00f4 t\u00f4, xe m\u00e1y m\u00e0 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 th\u00ec Chi c\u1ee5c Thu\u1ebf b\u00e1o c\u00e1o ngay C\u1ee5c Thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 304\/2016\/TT-BTC n\u00eau tr\u00ean \u0111\u1ea3m b\u1ea3o th\u1eddi h\u1ea1n x\u1eed l\u00fd h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh. 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 \u0111\u1ea3m b\u1ea3o th\u1ed1ng nh\u1ea5t, k\u1ecbp th\u1eddi v\u00e0 kh\u00f4ng \u0111\u1ec3 \u00f9n t\u1eafc tr\u00ean \u0111\u1ecba b\u00e0n. \u0110\u1ed3ng th\u1eddi b\u00e1o c\u00e1o v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf trong v\u00f2ng 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u00f4 t\u00f4, xe m\u00e1y \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

        T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh Ngh\u1ec7 An v\u00e0 C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng bi\u1ebft.\/.<\/span><\/p>\n

         <\/p>\n\n\n\n
        N\u01a1i nh\u1eadn:
        \n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
        \n – Ph\u00f3 TCTr Cao Anh Tu\u1ea5n(\u0111\u1ec3 b\/c);<\/span>
        \n – Website T\u1ed5ng c\u1ee5c Thu\u1ebf:\/<\/span>
        \n – L\u01b0u: VT, TNCN(2b).<\/span><\/td>\n        		TL. T\u1ed4<\/strong>NG C\u1ee4C TR\u01af\u1edeNG
        \n<\/strong>KT. V\u1ee4 TR\u01af\u1ede<\/strong>NG V\u1ee4<\/strong> QL THU\u1ebe <\/strong>THU NH\u1eacP C\u00c1<\/strong> NH\u00c2N
        \nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG
        \n<\/strong><\/span><\/span><\/p>\n

        L\u00fd Th\u1ecb Ho\u00e0i H\u01b0\u01a1ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

        B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——– 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: 397\/TCT-TNCN V\/v v\u01b0\u1edbng m\u1eafc khi th\u1ef1c hi\u1ec7n c\u00e1c Th\u00f4ng t\u01b0 s\u1ed1 301\/2016\/TT-BTC v\u00e0 304\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 09 th\u00e1ng 02 n\u0103m 2017 K\u00ednh g\u1eedi: – C\u1ee5c Thu\u1ebf t\u1ec9nh Ngh\u1ec7 An;..<\/p>\n","protected":false},"author":7,"featured_media":29949,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4176],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29947"}],"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=29947"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29947\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29949"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29947"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}