{"id":30032,"date":"2017-03-15T01:12:08","date_gmt":"2017-03-15T01:12:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30032"},"modified":"2017-03-15T01:12:08","modified_gmt":"2017-03-15T01:12:08","slug":"cach-xac-dinh-ket-chuyen-lo","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30032","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u1ebft chuy\u1ec3n l\u1ed7"},"content":{"rendered":"

\"\"<\/a>
\n\u0110\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n, h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh, nh\u1eefng doanh nghi\u1ec7p c\u00f3 l\u1ed7 trong n\u0103m \u00a0ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9, li\u00ean t\u1ee5c v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a 5 n\u0103m sau. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u1ebft chuy\u1ec3n l\u1ed7 qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u1ebft chuy\u1ec3n l\u1ed7<\/span><\/h2>\n

1.\u00a0C\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ed7 trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/strong><\/h2>\n

T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh \u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c1. L\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch \u00e2m v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n<\/em><\/span>\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang.”<\/span><\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, l\u1ed7 trong k\u1ef3 t\u00ednh thu\u1ebf\u0111\u1ec3 t\u00ednh k\u1ebft chuy\u1ec3n, ch\u00ednh l\u00e0 s\u1ed1 l\u1ed7 \u00e2m v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a ch\u00ednh k\u1ef3 \u0111\u00f3<\/span><\/p>\n

2. C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u1ebft chuy\u1ec3n l\u1ed7<\/span><\/strong><\/h2>\n

T\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> ng\u00e0y 18\/6\/2014 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n l\u1ed7 nh\u01b0 sau:<\/span><\/p>\n

” 2. Doanh nghi\u1ec7p sau khi quy\u1ebft to\u00e1n thu\u1ebf m<\/span>\u00e0 b\u1ecb l\u1ed7 th\u00ec chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 <\/span>l\u1ed7 v\u00e0o thu nh\u1eadp (thu nh\u1eadp ch\u1ecbu thu<\/span>\u1ebf \u0111\u00e3 tr\u1eeb thu nh\u1eadp mi\u1ec5n thu\u1ebf) c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo. Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n<\/span>\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/span><\/em><\/span><\/p>\n

Doanh nghi\u1ec7p t\u1ea1m th\u1eddi chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c qu\u00fd c\u1ee7a n\u0103m sau khi l\u1eadp t\u1edd khai t\u1ea1m n\u1ed9p qu\u00fd v\u00e0 chuy\u1ec3n ch\u00ednh th\u1ee9c v\u00e0o n\u0103m sau khi l\u1eadp t\u1edd khai quy<\/span>\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/em><\/span><\/p>\n

– Doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ed7 gi\u1eefa c\u00e1c qu\u00fd trong c\u00f9ng m\u1ed9t n\u0103m t\u00e0i ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l<\/span>\u1ed7 c\u1ee7a qu\u00fd tr\u01b0\u1edbc v\u00e0o c\u00e1c qu\u00fd ti<\/span>\u1ebfp theo c\u1ee7a n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3. Khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 c\u1ee7a c\u1ea3 n\u0103m v\u00e0 chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7 theo quy \u0111\u1ecbnh n\u00eau tr\u00ean.<\/span><\/em><\/span><\/p>\n

– Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111<\/span>\u1ecbnh s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian chuy\u1ec3n l\u1ed7 c\u00f3 ph\u00e1t sinh ti\u1ebfp s\u1ed1 l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 ph\u00e1t sinh n\u00e0y (kh\u00f4ng bao g\u1ed3m s\u1ed1 l\u1ed7 c\u1ee7a k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l<\/span>\u1ed7.<\/span><\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n kh\u00e1c v\u1edbi s\u1ed1 l\u1ed7 do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u00ec s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n x\u00e1c \u0111\u1ecbnh theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan ki\u1ec3m tra, thanh <\/span>tra nh\u01b0ng \u0111\u1ea3m b\u1ea3o chuy\u1ec3n l\u1ed7 to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7 theo quy \u0111\u1ecbnh.<\/span><\/em><\/span><\/p>\n

Qu\u00e1 th\u1eddi h\u1ea1n 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7, n\u1ebfu s\u1ed1 l\u1ed7 ph\u00e1t s<\/span>inh ch\u01b0a chuy\u1ec3n h\u1ebft th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp sau\u201d.<\/span><\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, khi c\u00f3 s\u1ed1 l\u1ed7 c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 theo nh\u1eefng nguy\u00ean t\u1eafc sau:<\/span><\/p>\n