{"id":30387,"date":"2017-04-21T07:03:00","date_gmt":"2017-04-21T07:03:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30387"},"modified":"2017-12-22T01:24:45","modified_gmt":"2017-12-22T01:24:45","slug":"30387","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30387","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 “chi\u1ebft kh\u1ea5u thanh to\u00e1n” v\u00e0 “chi h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1”"},"content":{"rendered":"
\"H\u1ed7<\/a>

H\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1.<\/p><\/div>\n

K\u1ebf to\u00e1n thu\u1ebf Centax xin \u0111\u0103ng l\u1ea1i to\u00e0n b\u1ed9 n\u1ed9i dung c\u1ee7a c\u00e2u h\u1ecfi v\u00e0 tr\u1ea3 l\u1eddi c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh v\u1ec1 ” chi\u1ebft kh\u1ea5u thanh to\u00e1n” v\u00e0 ” h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1” \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang web c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u1ec3 c\u00e1c b\u1ea1n tham kh\u1ea3o:<\/span><\/p>\n

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C\u00e2u h\u1ecfi:<\/span><\/strong><\/p>\n

K\u00ednh g\u1edfi: B\u1ed9 T\u00e0i ch\u00ednh <\/span><\/p>\n

T\u00f4i t\u00ean l\u00e0: Tr\u1ea7n Ng\u1ecdc Kh\u00e1nh \u0110i\u1ec7n tho\u1ea1i: 0914 077 158 <\/span>\u0110\u1ecba ch\u1ec9: 02 Nguy\u00eacn Ch\u00ed Thanh TP Qu\u1ea3ng Ng\u00e3i t\u1ec9nh Qu\u1ea3ng Ng\u00e3i<\/span> \u0110\u01a1n v\u1ecb c\u00f4ng t\u00e1c: C\u00f4ng ty TNHH MTV Th\u01b0\u01a1ng m\u1ea1i Th\u00e0nh Ph\u00e1t K\u00ednh th\u01b0a qu\u00fd B\u1ed9, trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n Lu\u1eadt thu\u1ebf TNCN c\u00f2n c\u00f3 m\u1ed9t s\u1ed1 n\u1ed9i dung ch\u01b0a r\u00f5, xin qu\u00fd b\u1ed9 h\u01b0\u1edbng d\u1eabn gi\u00fap, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

– T\u1ea1i Kho\u1ea3n 4, \u0110i\u1ec1u 2 Lu\u1eadt s\u1ed1 71\/2014\/QH13 quy \u0111\u1ecbnh: ‘4. S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 10 nh\u01b0 sau: \u0110i\u1ec1u 10. Thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh 3. Thu\u1ebf su\u1ea5t: a) Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: 0,5%; b) D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 2%. Ri\u00eang ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p: 5%; c) S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 1,5%; d) Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 1%.\u201d<\/span><\/p>\n

– T\u1ea1i \u0110i\u1ec3m 4, Ph\u1ee5 l\u1ee5c 01 – Danh M\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT, thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn: C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN theo thu\u1ebf su\u1ea5t 1%.<\/span><\/p>\n

– T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u01b0\u1edbng d\u1eabn: ‘\u0110i\u1ec1u 5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT 1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c Kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c Kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c. C\u01a1 s\u1edf kinh doanh khi nh\u1eadn Kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c Kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 M\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.\u201d C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec: \u0110\u1ed1i v\u1edbi chi ‘chi\u1ebft kh\u1ea5u thanh to\u00e1n\u201d, chi ‘h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng \u0111\u1ea1t doanh s\u1ed1\u201d, c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a n\u1ebfu \u0111\u01b0\u1ee3c C\u00f4ng ty chi tr\u1ea3 c\u00e1c Kho\u1ea3n ti\u1ec1n n\u00e0y th\u00ec c\u00e1c Kho\u1ea3n ti\u1ec1n n\u00e0y thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN 1%. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c kho\u1ea3n ‘chi\u1ebft kh\u1ea5u thanh to\u00e1n\u201d, ‘h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng \u0111\u1ea1t doanh s\u1ed1\u201d n\u00eau tr\u00ean t\u1ef1 k\u00ea khai theo m\u1eabu s\u1ed1 01\/CNKD ban h\u00e0nh theo th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai t\u1ea1i Chi c\u1ee5c thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n kinh doanh. Tr\u00ecnh t\u1ef1 k\u00ea khai nh\u01b0 v\u1eady c\u00f3 \u0111\u00fang v\u1edbi Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n h\u00e0nh hay kh\u00f4ng? R\u1ea5t mong qu\u00fd b\u1ed9 tr\u1ea3 l\u1eddi s\u1edbm \u0111\u1ec3 th\u1ef1c hi\u1ec7n cho \u0111\u00fang ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n h\u00e0nh. C\u00e1m \u01a1n!<\/span><\/p>\n<\/div>\n

\u00a0<\/span><\/div>\n
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Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/div>\n<\/div>\n
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T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf GTGT v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh; h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i 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 s\u1ed1 71\/2014\/QH13 v\u00e0 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

\u201c<\/em>\u0110i\u1ec1u 2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n<\/em><\/span><\/p>\n

2. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/em><\/span><\/p>\n

b) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu<\/em><\/span><\/p>\n

b.1) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu g\u1ed3m t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c ng\u00e0nh ngh\u1ec1 nh\u01b0 sau:<\/em><\/span><\/p>\n

–\u00a0 Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: t\u1ef7 l\u1ec7 thu\u1ebf <\/em>gi\u00e1 tr\u1ecb gia t\u0103ng <\/em>l\u00e0 1%; t\u1ef7 l\u1ec7 thu\u1ebf <\/em>thu nh\u1eadp c\u00e1 nh\u00e2n<\/em> l\u00e0 0,5%.<\/em><\/span><\/p>\n

–\u00a0 D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 thu\u1ebf <\/em>gi\u00e1 tr\u1ecb gia t\u0103ng <\/em>l\u00e0 5%; t\u1ef7 l\u1ec7 thu\u1ebf <\/em>thu nh\u1eadp c\u00e1 nh\u00e2n<\/em> l\u00e0 2%.<\/em><\/span><\/p>\n

–\u00a0 S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 thu\u1ebf <\/em>gi\u00e1 tr\u1ecb gia t\u0103ng <\/em>l\u00e0 3%; t\u1ef7 l\u1ec7 thu\u1ebf <\/em>thu nh\u1eadp c\u00e1 nh\u00e2n<\/em> l\u00e0 1,5%.<\/em><\/span><\/p>\n

–\u00a0 Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: t\u1ef7 l\u1ec7 thu\u1ebf <\/em>gi\u00e1 tr\u1ecb gia t\u0103ng <\/em>l\u00e0 2%; t\u1ef7 l\u1ec7 thu\u1ebf <\/em>thu nh\u1eadp c\u00e1 nh\u00e2n<\/em> l\u00e0 1%.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, th\u00ec c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n, h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng \u0111\u1ea1t doanh s\u1ed1 l\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n. Do \u0111\u00f3 tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty chi tr\u1ea3 kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n, h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng \u0111\u1ea1t doanh s\u1ed1 th\u00ec kho\u1ea3n ti\u1ec1n n\u00e0y thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 1%. C\u00f4ng ty chi tr\u1ea3 kho\u1ea3n thu nh\u1eadp n\u00e0y th\u1ef1c hi\u1ec7n khai thu\u1ebf (n\u1ed9p thu\u1ebf thay) cho c\u00e1 nh\u00e2n theo T\u1edd khai m\u1eabu 01\/CNKD ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd C\u00f4ng ty. C\u00f4ng ty ghi c\u1ee5m t\u1eeb \u201cKhai thay\u201d v\u00e0o ph\u1ea7n tr\u01b0\u1edbc c\u1ee5m t\u1eeb \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi khai k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u1ee7a C\u00f4ng ty. Tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u1eabn th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n

C\u1ee5c thu\u1ebf th\u00f4ng b\u00e1o cho \u00f4ng Tr\u1ea7n Ng\u1ecdc Kh\u00e1nh bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y.\/.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n thu\u1ebf Centax xin \u0111\u0103ng l\u1ea1i to\u00e0n b\u1ed9 n\u1ed9i dung c\u1ee7a c\u00e2u h\u1ecfi v\u00e0 tr\u1ea3 l\u1eddi c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh v\u1ec1 ” chi\u1ebft kh\u1ea5u thanh to\u00e1n” v\u00e0 ” h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1” \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang web c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u1ec3 c\u00e1c b\u1ea1n tham kh\u1ea3o: C\u00e2u h\u1ecfi: K\u00ednh g\u1edfi: B\u1ed9 T\u00e0i..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2641,2642,4250],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30387"}],"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=30387"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30387\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30387"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}