{"id":3476,"date":"2015-07-24T08:53:39","date_gmt":"2015-07-24T08:53:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3476"},"modified":"2015-08-13T03:38:19","modified_gmt":"2015-08-13T03:38:19","slug":"thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3476","title":{"rendered":"Th\u00f4ng t\u01b0 92\/2015\/TT-BTC-H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

\"2Th\u00f4ng<\/span><\/p>\n

TH\u00d4NG T\u01af<\/span><\/strong><\/span>
\n H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 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><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 ng\u00e0y 21 th\u00e1ng 11 n\u0103m 2007; 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 s\u1ed1 26\/2012\/QH13 ng\u00e0y 22 th\u00e1ng 11 n\u0103m 2012;<\/span><\/em><\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006; v\u00e0 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 s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span><\/em><\/span>
\n C\u0103n c\u1ee9 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 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/span><\/em><\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 31\/2013\/QH13 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/span><\/em><\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 6 n\u0103m 2013 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><\/em><\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 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; <\/span><\/em><\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 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><\/em><\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18 th\u00e1ng 12 n\u0103m 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 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/em><\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/em><\/span>
\n Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span><\/em><\/span>
\n B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung nh\u01b0 sau:<\/span><\/em><\/span><\/p>\n

CH\u01af\u01a0NG I<\/span><\/strong><\/span>
\n CH\u00cdNH S\u00c1CH THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG, THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N \u0110\u1ed0I V\u1edaI C\u00c1 NH\u00c2N C\u01af TR\u00da C\u00d3 HO\u1ea0T \u0110\u1ed8NG KINH DOANH<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/span><\/strong><\/span>
\n 1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng I Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa bao g\u1ed3m c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 gia \u0111\u00ecnh c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00e1 nh\u00e2n kinh doanh). L\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh bao g\u1ed3m c\u1ea3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau: <\/span>
\n a) H\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp trong nh\u1eefng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n b) L\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 \u0111\u1ed1i v\u1edbi \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p. <\/span>
\n c) H\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c.<\/span>
\n d) S\u1ea3n xu\u1ea5t, kinh doanh n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m e, kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng. <\/span><\/p>\n

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

1. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng <\/span>
\n a) C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n) l\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh tr\u1eeb c\u00e1 nh\u00e2n kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 3, \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a n\u0103m. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m (kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch) bao g\u1ed3m: c\u00e1 nh\u00e2n m\u1edbi ra kinh doanh; c\u00e1 nh\u00e2n kinh doanh th\u01b0\u1eddng xuy\u00ean theo th\u1eddi v\u1ee5; c\u00e1 nh\u00e2n ng\u1eebng\/ngh\u1ec9 kinh doanh th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a m\u1ed9t n\u0103m (12 th\u00e1ng); doanh thu t\u00ednh thu\u1ebf th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m l\u00e0 doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf kinh doanh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p, n\u1ebfu kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m th\u00ec c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 th\u00e1ng ng\u1eebng\/ngh\u1ec9 kinh doanh trong n\u0103m.<\/span>
\n V\u00ed d\u1ee5 1: \u00d4ng A b\u1eaft \u0111\u1ea7u kinh doanh t\u1eeb th\u00e1ng 4 n\u0103m 2015, v\u00e0 d\u1ef1 ki\u1ebfn c\u00f3 doanh thu kho\u00e1n c\u1ee7a 09 th\u00e1ng th\u1ef1c t\u1ebf kinh doanh l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng (trung b\u00ecnh 10 tri\u1ec7u\/th\u00e1ng) th\u00ec doanh thu t\u01b0\u01a1ng \u1ee9ng c\u1ee7a m\u1ed9t n\u0103m (12 th\u00e1ng) l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng (>100 tri\u1ec7u \u0111\u1ed3ng). Nh\u01b0 v\u1eady, \u00d4ng A thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1eeb th\u00e1ng 4 n\u0103m 2015 l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n V\u00ed d\u1ee5 2: B\u00e0 B \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p c\u1ee7a c\u1ea3 n\u0103m 2015. \u0110\u1ebfn th\u00e1ng 10 n\u0103m 2015 B\u00e0 B ng\u1eebng\/ngh\u1ec9 kinh doanh th\u00ec B\u00e0 B \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf kho\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi 03 th\u00e1ng cu\u1ed1i n\u0103m 2015.<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho m\u1ed9t (01) ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t trong n\u0103m t\u00ednh thu\u1ebf.<\/span>
\n V\u00ed d\u1ee5 3: H\u1ed9 gia \u0111\u00ecnh C \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp b\u1edfi m\u1ed9t nh\u00f3m g\u1ed3m 04 c\u00e1 nh\u00e2n. N\u0103m 2015 H\u1ed9 gia \u0111\u00ecnh C c\u00f3 doanh thu kinh doanh l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng (>100 tri\u1ec7u \u0111\u1ed3ng) th\u00ec H\u1ed9 gia \u0111\u00ecnh C thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf gia tr\u1ecb gi\u00e1 t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean t\u1ed5ng doanh thu l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n d) C\u00e1 nh\u00e2n kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa nh\u01b0ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n khai thu\u1ebf nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa.<\/span>
\n 2. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/span>
\n C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu. <\/span>
\n a) Doanh thu t\u00ednh thu\u1ebf<\/span>
\n a.1) Doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo doanh thu kho\u00e1n v\u00e0 doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n.<\/span>
\n a.2) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu t\u00ednh thu\u1ebf kho\u00e1n ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n b) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu<\/span>
\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:<\/span>
\n – Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 1%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 0,5%.<\/span>
\n – 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 gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 5%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 2%.<\/span>
\n – 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 gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 3%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 1,5%.<\/span>
\n – Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 2%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 1%.<\/span>
\n b.2) Chi ti\u1ebft danh m\u1ee5c ng\u00e0nh ngh\u1ec1 \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n b.3) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u00ec c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai v\u00e0 t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n c) X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span>
\n S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 thu\u1ebf GTGT <\/span>
\n S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNCN x T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/span>
\n Trong \u0111\u00f3:<\/span>
\n – Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n – 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 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. <\/span>
\n d) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/span>
\n d.1) \u0110\u1ed1i v\u1edbi doanh thu t\u00ednh thu\u1ebf kho\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 t\u1eeb ng\u00e0y 20\/11 \u0111\u1ebfn ng\u00e0y 15\/12 c\u1ee7a n\u0103m tr\u01b0\u1edbc n\u0103m t\u00ednh thu\u1ebf.<\/span>
\n d.2) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n m\u1edbi ra kinh doanh (kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1eeb \u0111\u1ea7u n\u0103m) ho\u1eb7c c\u00e1 nh\u00e2n thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh trong n\u0103m th\u00ec th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n c\u1ee7a n\u0103m l\u00e0 trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u kinh doanh ho\u1eb7c ng\u00e0y thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh.<\/span>
\n d.3) \u0110\u1ed1i v\u1edbi doanh thu theo ho\u00e1 \u0111\u01a1n th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/strong> <\/span>
\n 1. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng <\/span>
\n a) C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh g\u1ed3m: c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ph\u00e1t sinh doanh thu kinh doanh ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh; c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c theo h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu kinh doanh c\u1ee7a c\u00e1 nh\u00e2n.<\/span>
\n Kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tu\u1ef3 theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 v\u00e0 do c\u00e1 nh\u00e2n t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span>
\n \u0110\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh l\u00e0 n\u01a1i c\u00e1 nh\u00e2n ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0: \u0111\u1ecba \u0111i\u1ec3m giao d\u1ecbch, c\u1eeda h\u00e0ng, c\u1eeda hi\u1ec7u, nh\u00e0 x\u01b0\u1edfng, nh\u00e0 kho, b\u1ebfn, b\u00e3i, … <\/span>
\n b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5ng doanh thu t\u1eeb kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch. <\/span>
\n V\u00ed d\u1ee5 4: N\u0103m 2015, \u00d4ng C ph\u00e1t sinh doanh thu t\u1eeb 01 h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty X v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng trong n\u0103m l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng v\u00e0 01 h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty Y v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng trong n\u0103m l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng. T\u1ed5ng gi\u00e1 tr\u1ecb hai h\u1ee3p \u0111\u1ed3ng trong n\u0103m l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng (<100 tri\u1ec7u). Nh\u01b0 v\u1eady, \u00f4ng C kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi doanh thu ph\u00e1t sinh c\u1ee7a hai h\u1ee3p \u0111\u1ed3ng n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m 2015, \u00f4ng C ph\u00e1t sinh th\u00eam doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty Z v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng trong n\u0103m l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng. T\u1ed5ng gi\u00e1 tr\u1ecb 03 h\u1ee3p \u0111\u1ed3ng trong n\u0103m l\u00e0 110 tri\u1ec7u \u0111\u1ed3ng (>100 tri\u1ec7u). Nh\u01b0 v\u1eady, \u00f4ng C ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi doanh thu ph\u00e1t sinh c\u1ee7a c\u1ea3 03 h\u1ee3p \u0111\u1ed3ng n\u00eau tr\u00ean l\u00e0 110 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n 2. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/span>
\n C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu.<\/span>
\n a) Doanh thu t\u00ednh thu\u1ebf <\/span>
\n a.1) Doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng, gia c\u00f4ng, hoa h\u1ed3ng, d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 kho\u1ea3n tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i; c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng, ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng (\u0111\u1ed1i v\u1edbi doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) m\u00e0 c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Doanh thu t\u00ednh thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span>
\n a.1.1) Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n kh\u00f4ng bao g\u1ed3m ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm;<\/span>
\n a.1.2) Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i, bi\u1ebfu t\u1eb7ng;<\/span>
\n a.1.3) Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng h\u00e0ng h\u00f3a l\u00e0 ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng, nhi\u00ean li\u1ec7u, \u0111\u1ed9ng l\u1ef1c, v\u1eadt li\u1ec7u ph\u1ee5 v\u00e0 chi ph\u00ed kh\u00e1c ph\u1ee5c v\u1ee5 cho vi\u1ec7c gia c\u00f4ng h\u00e0ng h\u00f3a;<\/span>
\n a.1.4) Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i l\u00e0 to\u00e0n b\u1ed9 doanh thu c\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf;<\/span>
\n a.1.5) Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t \u0111\u01b0\u1ee3c nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00ec doanh thu t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/span>
\n b) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu<\/span>
\n T\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf t\u1eebng l\u1ea7n ph\u00e1t sinh \u00e1p d\u1ee5ng nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n c) X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p <\/span>
\n S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 thu\u1ebf GTGT <\/span>
\n S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNCN x T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/span>
\n Trong \u0111\u00f3:<\/span>
\n – Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 doanh thu t\u00ednh thu\u1ebf thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/span>
\n – 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 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. <\/span>
\n d) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/span>
\n – \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng n\u1ebfu th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1.<\/span>
\n – \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i, cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5 n\u1ebfu th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5. <\/span>
\n – \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh.<\/span><\/p>\n

\u0110i\u1ec1u 4. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n <\/span><\/strong><\/span><\/p>\n

1. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng<\/span>
\n a) C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n bao g\u1ed3m: cho thu\u00ea nh\u00e0, m\u1eb7t b\u1eb1ng, c\u1eeda h\u00e0ng, nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i kh\u00f4ng bao g\u1ed3m d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa; cho thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb kh\u00f4ng k\u00e8m theo ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n; cho thu\u00ea t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng k\u00e8m theo d\u1ecbch v\u1ee5. <\/span>
\n D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa kh\u00f4ng t\u00ednh v\u00e0o ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y g\u1ed3m: cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa ng\u1eafn h\u1ea1n cho kh\u00e1ch du l\u1ecbch, kh\u00e1ch v\u00e3ng lai kh\u00e1c; cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa d\u00e0i h\u1ea1n cho sinh vi\u00ean, c\u00f4ng nh\u00e2n v\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng t\u1ef1; cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa c\u00f9ng d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng v\u00e0\/ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n gi\u1ea3i tr\u00ed. D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa kh\u00f4ng bao g\u1ed3m: cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c coi nh\u01b0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa nh\u01b0 cho thu\u00ea c\u0103n h\u1ed9 h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong ng\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf c\u1ee7a Vi\u1ec7t nam.<\/span>
\n b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5ng doanh thu ph\u00e1t sinh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n.<\/span>
\n V\u00ed d\u1ee5 5: B\u00e0 C k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 trong 02 n\u0103m – t\u00ednh theo 12 th\u00e1ng li\u00ean t\u1ee5c – v\u1edbi th\u1eddi gian cho thu\u00ea l\u00e0 t\u1eeb th\u00e1ng 10 n\u0103m 2015 \u0111\u1ebfn h\u1ebft th\u00e1ng 9 n\u0103m 2017, ti\u1ec1n thu\u00ea l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Nh\u01b0 v\u1eady, doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 c\u1ee7a B\u00e0 C x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n N\u0103m 2015, B\u00e0 C cho thu\u00ea nh\u00e0 03 th\u00e1ng (t\u1eeb th\u00e1ng 10 \u0111\u1ebfn h\u1ebft th\u00e1ng 12) v\u1edbi doanh thu cho thu\u00ea l\u00e0: 03 th\u00e1ng x 10 tri\u1ec7u \u0111\u1ed3ng = 30 tri\u1ec7u \u0111\u1ed3ng (< 100 tri\u1ec7u \u0111\u1ed3ng). Nh\u01b0 v\u1eady, n\u0103m 2015 B\u00e0 C kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0.<\/span>
\n N\u0103m 2016, B\u00e0 C cho thu\u00ea nh\u00e0 12 th\u00e1ng (t\u1eeb th\u00e1ng 01 \u0111\u1ebfn h\u1ebft th\u00e1ng 12), v\u1edbi doanh thu cho thu\u00ea l\u00e0: 12 th\u00e1ng x 10 tri\u1ec7u \u0111\u1ed3ng = 120 tri\u1ec7u \u0111\u1ed3ng (> 100 tri\u1ec7u \u0111\u1ed3ng). Nh\u01b0 v\u1eady, n\u0103m 2016 B\u00e0 C ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0.<\/span>
\n N\u0103m 2017, B\u00e0 C cho thu\u00ea nh\u00e0 09 th\u00e1ng (t\u1eeb th\u00e1ng 01 \u0111\u1ebfn h\u1ebft th\u00e1ng 9), v\u1edbi doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u00e0: 09 th\u00e1ng x 10 tri\u1ec7u \u0111\u1ed3ng = 90 tri\u1ec7u \u0111\u1ed3ng (< 100 tri\u1ec7u \u0111\u1ed3ng). Nh\u01b0 v\u1eady, n\u0103m 2017 B\u00e0 C kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0.<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ed3ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho thu\u00ea th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho 01 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t trong n\u0103m t\u00ednh thu\u1ebf.<\/span>
\n V\u00ed d\u1ee5 6: Hai c\u00e1 nh\u00e2n A v\u00e0 B l\u00e0 \u0111\u1ed3ng s\u1edf h\u1eefu m\u1ed9t t\u00e0i s\u1ea3n, n\u0103m 2015 hai c\u00e1 nh\u00e2n c\u00f9ng th\u1ed1ng nh\u1ea5t cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ed3ng s\u1edf h\u1eefu v\u1edbi gi\u00e1 cho thu\u00ea l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng n\u0103m – t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch (>100 tri\u1ec7u \u0111\u1ed3ng) v\u00e0 c\u00e1 nh\u00e2n A l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf. Nh\u01b0 v\u1eady, c\u00e1 nh\u00e2n A thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n n\u00eau tr\u00ean v\u1edbi doanh thu t\u00ednh thu\u1ebf l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n 2. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/span>
\n C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu.<\/span>
\n a) Doanh thu t\u00ednh thu\u1ebf<\/span>
\n Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n a.1) Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c kh\u00f4ng bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea. <\/span>
\n a.2) Doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea. <\/span>
\n a.3) Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.<\/span>
\n b) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu <\/span>
\n – T\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 5%<\/span>
\n – T\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 5%<\/span>
\n c) X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span>
\n S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 thu\u1ebf GTGT 5% <\/span>
\n S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNCN x T\u1ef7 l\u1ec7 thu\u1ebf TNCN 5% <\/span>
\n Trong \u0111\u00f3: <\/span>
\n – Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n – 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 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n d) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/span>
\n Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u c\u1ee7a t\u1eebng k\u1ef3 h\u1ea1n thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/p>\n

\u0110i\u1ec1u 5. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p<\/span><\/strong><\/span><\/p>\n

1. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng<\/span>
\n a) C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p l\u00e0 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p theo h\u00ecnh th\u1ee9c \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1.<\/span>
\n b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n hoa h\u1ed3ng c\u1ee7a \u0111\u1ea1i l\u00fd, c\u00e1c kho\u1ea3n th\u01b0\u1edfng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c, c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c trong n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span>
\n V\u00ed d\u1ee5 7: \u00d4ng D tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft X \u0111\u1ec3 l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1 c\u1ea5p I cho C\u00f4ng ty. Trong n\u0103m 2015 \u00d4ng D nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd t\u1ed5ng c\u1ed9ng l\u00e0 230 tri\u1ec7u \u0111\u1ed3ng (>100 tri\u1ec7u \u0111\u1ed3ng). Nh\u01b0 v\u1eady, \u00d4ng D thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1 v\u1edbi doanh thu t\u00ednh thu\u1ebf l\u00e0 230 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n 2. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/span>
\n C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u00ednh tr\u00ean doanh thu. <\/span>
\n a) Doanh thu t\u00ednh thu\u1ebf<\/span>
\n Doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a t\u1ed5ng s\u1ed1 ti\u1ec1n hoa h\u1ed3ng, c\u00e1c kho\u1ea3n th\u01b0\u1edfng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c, c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p (sau \u0111\u00e2y g\u1ecdi l\u00e0 ti\u1ec1n hoa h\u1ed3ng).<\/span>
\n b) T\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u00ednh tr\u00ean doanh thu<\/span>
\n T\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p l\u00e0 5%.<\/span>
\n c) X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p <\/span>
\n S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNCN x T\u1ef7 l\u1ec7 thu\u1ebf TNCN 5% <\/span>
\n Trong \u0111\u00f3: <\/span>
\n – Doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n – T\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n d) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/span>
\n Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p tr\u1ea3 ti\u1ec1n hoa h\u1ed3ng cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

CH\u01af\u01a0NG II<\/span><\/strong><\/span>
\n QU\u1ea2N L\u00dd THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG, THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N \u0110\u1ed0I V\u1edaI C\u00c1 NH\u00c2N C\u01af TR\u00da C\u00d3 HO\u1ea0T \u0110\u1ed8NG KINH DOANH<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 6. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n <\/span><\/strong><\/span><\/p>\n

1. Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span>
\n a) C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n khai thu\u1ebf kho\u00e1n m\u1ed9t n\u0103m m\u1ed9t l\u1ea7n t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh v\u00e0 kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf. <\/span>
\n b) C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ngo\u00e0i vi\u1ec7c khai doanh thu kho\u00e1n, c\u00e1 nh\u00e2n t\u1ef1 khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n theo qu\u00fd. <\/span>
\n c) C\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c, t\u00e0i s\u1ea3n tham gia h\u1ee3p t\u00e1c kinh doanh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00e1 nh\u00e2n, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu kinh doanh th\u00ec c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n. T\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c. <\/span>
\n 2. H\u1ed3 s\u01a1 khai thu\u1ebf <\/span>
\n T\u1eeb ng\u00e0y 20 th\u00e1ng 11 \u0111\u1ebfn ng\u00e0y 05 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc, c\u01a1 quan thu\u1ebf ph\u00e1t T\u1edd khai thu\u1ebf n\u0103m sau cho t\u1ea5t c\u1ea3 c\u00e1c c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n.<\/span>
\n H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n – C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n khai thu\u1ebf \u0111\u1ed1i v\u1edbi doanh thu kho\u00e1n theo T\u1edd khai m\u1eabu s\u1ed1 01\/CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec c\u00e1 nh\u00e2n khai doanh thu theo h\u00f3a \u0111\u01a1n v\u00e0o B\u00e1o c\u00e1o s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n theo m\u1eabu s\u1ed1 01\/BC-SDH\u0110-CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp, n\u1ed9p B\u00e1o c\u00e1o s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay th\u00ec t\u1ed5 ch\u1ee9c khai thu\u1ebf thay theo T\u1edd khai m\u1eabu s\u1ed1 01\/CNKD k\u00e8m theo Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 01-1\/BK-CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng)<\/span>
\n 3. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n – Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 15 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc. <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n m\u1edbi ra kinh doanh ho\u1eb7c thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1, quy m\u00f4 kinh doanh trong n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u kinh doanh ho\u1eb7c thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1, quy m\u00f4.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 ba m\u01b0\u01a1i c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>
\n 4. X\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 m\u1ee9c thu\u1ebf kho\u00e1n <\/span>
\n a) Doanh thu t\u00ednh thu\u1ebf kho\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n l\u00e0 doanh thu \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh trong 01 n\u0103m. <\/span>
\n b) C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n trong n\u0103m \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean t\u1edd khai m\u1eabu s\u1ed1 01\/CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu kho\u00e1n, kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c doanh thu t\u00ednh thu\u1ebf kho\u00e1n x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n C\u0103n c\u1ee9 h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf bao g\u1ed3m: h\u1ec7 th\u1ed1ng th\u00f4ng tin t\u00edch h\u1ee3p t\u1eadp trung c\u1ee7a ng\u00e0nh thu\u1ebf; k\u1ebft qu\u1ea3 x\u00e1c minh, kh\u1ea3o s\u00e1t; k\u1ebft qu\u1ea3 ki\u1ec3m tra, thanh tra thu\u1ebf (n\u1ebfu c\u00f3) c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu kho\u00e1n v\u00e0 m\u1ee9c thu\u1ebf kho\u00e1n d\u1ef1 ki\u1ebfn c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ec3 l\u1ea5y \u00fd ki\u1ebfn c\u00f4ng khai, tham v\u1ea5n \u00fd ki\u1ebfn c\u1ee7a H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 l\u00e0m c\u01a1 s\u1edf cho C\u1ee5c Thu\u1ebf ch\u1ec9 \u0111\u1ea1o, r\u00e0 so\u00e1t vi\u1ec7c l\u1eadp S\u1ed5 b\u1ed9 thu\u1ebf t\u1ea1i t\u1eebng Chi c\u1ee5c Thu\u1ebf. <\/span>
\n c) C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n trong n\u0103m c\u00f3 thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1, quy m\u00f4 kinh doanh th\u00ec ph\u1ea3i khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh l\u1ea1i doanh thu kho\u00e1n v\u00e0 m\u1ee9c thu\u1ebf kho\u00e1n cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a n\u0103m t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p qua s\u1ed1 li\u1ec7u x\u00e1c minh, ki\u1ec3m tra, thanh tra c\u01a1 quan thu\u1ebf c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh thu kho\u00e1n thay \u0111\u1ed5i t\u1eeb 50% tr\u1edf l\u00ean so v\u1edbi m\u1ee9c doanh thu \u0111\u00e3 kho\u00e1n do thay \u0111\u1ed5i quy m\u00f4, th\u00ec c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ea1i doanh thu kho\u00e1n v\u00e0 m\u1ee9c thu\u1ebf kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a n\u0103m t\u00ednh thu\u1ebf.<\/span>
\n 5. Ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n th\u1ee9 nh\u1ea5t <\/span>
\n C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n th\u1ee9 nh\u1ea5t (l\u1ea7n 1) \u0111\u1ec3 l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 m\u1ee9c doanh thu d\u1ef1 ki\u1ebfn, m\u1ee9c thu\u1ebf d\u1ef1 ki\u1ebfn. T\u00e0i li\u1ec7u ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n 1 bao g\u1ed3m: Danh s\u00e1ch c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; Danh s\u00e1ch c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf; Danh s\u00e1ch c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n 1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\n a) Chi c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n 1 t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda c\u1ee7a Chi c\u1ee5c Thu\u1ebf v\u00e0 U\u1ef7 ban nh\u00e2n d\u00e2n qu\u1eadn, huy\u1ec7n; v\u00e0 t\u1ea1i c\u1eeda, c\u1ed5ng ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m th\u00edch h\u1ee3p c\u1ee7a: tr\u1ee5 s\u1edf U\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n; tr\u1ee5 s\u1edf \u0110\u1ed9i thu\u1ebf; Ban qu\u1ea3n l\u00fd ch\u1ee3;… \u0111\u1ea3m b\u1ea3o thu\u1eadn l\u1ee3i cho vi\u1ec7c ti\u1ebfp nh\u1eadn th\u00f4ng tin \u0111\u1ec3 gi\u00e1m s\u00e1t c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0 c\u00e1 nh\u00e2n kinh doanh. Th\u1eddi gian ni\u00eam y\u1ebft t\u1eeb ng\u00e0y 20 th\u00e1ng 12 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m. <\/span>
\n b) Chi c\u1ee5c Thu\u1ebf g\u1eedi t\u00e0i li\u1ec7u ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n 1 \u0111\u1ebfn H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n v\u00e0 M\u1eb7t tr\u1eadn t\u1ed5 qu\u1ed1c qu\u1eadn, huy\u1ec7n, x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/12, trong \u0111\u00f3 n\u00eau r\u00f5 \u0111\u1ecba ch\u1ec9, th\u1eddi gian Chi c\u1ee5c Thu\u1ebf ti\u1ebfp nh\u1eadn \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i (n\u1ebfu c\u00f3) c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n v\u00e0 M\u1eb7t tr\u1eadn t\u1ed5 qu\u1ed1c qu\u1eadn, huy\u1ec7n, x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/12. <\/span>
\n c) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/12 h\u00e0ng n\u0103m, Chi c\u1ee5c Thu\u1ebf g\u1eedi Th\u00f4ng b\u00e1o m\u1ee9c doanh thu d\u1ef1 ki\u1ebfn, m\u1ee9c thu\u1ebf d\u1ef1 ki\u1ebfn theo m\u1eabu s\u1ed1 01\/TBTDK-CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 k\u00e8m theo B\u1ea3ng c\u00f4ng khai th\u00f4ng tin c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n theo m\u1eabu s\u1ed1 01\/CKTT-CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (sau \u0111\u00e2y g\u1ecdi l\u00e0 B\u1ea3ng c\u00f4ng khai) cho t\u1eebng c\u00e1 nh\u00e2n kinh doanh, trong \u0111\u00f3 n\u00eau r\u00f5 \u0111\u1ecba ch\u1ec9, th\u1eddi gian Chi c\u1ee5c Thu\u1ebf ti\u1ebfp nh\u1eadn \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i c\u1ee7a c\u00e1 nh\u00e2n kinh doanh (n\u1ebfu c\u00f3) ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/12. Th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1 nh\u00e2n kinh doanh (c\u00f3 k\u00fd nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c \u0111\u00e3 nh\u1eadn th\u00f4ng b\u00e1o) ho\u1eb7c c\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c g\u1eedi Th\u00f4ng b\u00e1o qua b\u01b0u \u0111i\u1ec7n theo h\u00ecnh th\u1ee9c g\u1eedi b\u1ea3o \u0111\u1ea3m. <\/span>
\n B\u1ea3ng c\u00f4ng khai g\u1eedi cho c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u1eadp theo \u0111\u1ecba b\u00e0n bao g\u1ed3m c\u1ea3 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf. V\u1edbi ch\u1ee3, \u0111\u01b0\u1eddng, ph\u1ed1, t\u1ed5 d\u00e2n ph\u1ed1 c\u00f3 t\u1eeb hai tr\u0103m (200) c\u00e1 nh\u00e2n kinh doanh tr\u1edf xu\u1ed1ng th\u00ec Chi c\u1ee5c Thu\u1ebf in, ph\u00e1t cho t\u1eebng c\u00e1 nh\u00e2n kinh doanh B\u1ea3ng c\u00f4ng khai c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee3, \u0111\u01b0\u1eddng, ph\u1ed1, t\u1ed5 d\u00e2n ph\u1ed1 c\u00f3 tr\u00ean 200 c\u00e1 nh\u00e2n kinh doanh th\u00ec Chi c\u1ee5c Thu\u1ebf in, ph\u00e1t cho t\u1eebng c\u00e1 nh\u00e2n kinh doanh B\u1ea3ng c\u00f4ng khai c\u1ee7a kh\u00f4ng qu\u00e1 200 c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n. Ri\u00eang \u0111\u1ed1i v\u1edbi ch\u1ee3 c\u00f3 tr\u00ean 200 c\u00e1 nh\u00e2n kinh doanh th\u00ec Chi c\u1ee5c Thu\u1ebf in, ph\u00e1t cho t\u1eebng c\u00e1 nh\u00e2n kinh doanh B\u1ea3ng c\u00f4ng khai theo ng\u00e0nh h\u00e0ng.<\/span>
\n d) Chi c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o c\u00f4ng khai \u0111\u1ecba \u0111i\u1ec3m ni\u00eam y\u1ebft, \u0111\u1ecba ch\u1ec9 nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i (s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, s\u1ed1 fax, \u0111\u1ecba ch\u1ec9 t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda, \u0111\u1ecba ch\u1ec9 h\u00f2m th\u01b0 \u0111i\u1ec7n t\u1eed) v\u1ec1 n\u1ed9i dung ni\u00eam y\u1ebft c\u00f4ng khai \u0111\u1ec3 c\u00e1 nh\u00e2n kinh doanh bi\u1ebft. <\/span>
\n e) Chi c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p c\u00e1c \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i n\u1ed9i dung ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n 1 c\u1ee7a ng\u01b0\u1eddi d\u00e2n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n v\u00e0 M\u1eb7t tr\u1eadn t\u1ed5 qu\u1ed1c qu\u1eadn, huy\u1ec7n, x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n \u0111\u1ec3 nghi\u00ean c\u1ee9u \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd, m\u1ee9c doanh thu d\u1ef1 ki\u1ebfn, m\u1ee9c thu\u1ebf d\u1ef1 ki\u1ebfn tr\u01b0\u1edbc khi tham v\u1ea5n \u00fd ki\u1ebfn H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf.<\/span>
\n 6. Tham v\u1ea5n \u00fd ki\u1ebfn H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf<\/span>
\n Chi c\u1ee5c Thu\u1ebf t\u1ed5 ch\u1ee9c h\u1ecdp tham v\u1ea5n \u00fd ki\u1ebfn H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf trong th\u1eddi gian t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn ng\u00e0y 10 th\u00e1ng 01 h\u00e0ng n\u0103m v\u1ec1 c\u00e1c t\u00e0i li\u1ec7u ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n 1 v\u00e0 c\u00e1c \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i. N\u1ed9i dung l\u1ea5y \u00fd ki\u1ebfn tham v\u1ea5n c\u1ee7a H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh Bi\u00ean b\u1ea3n c\u00f3 k\u00fd x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean trong H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf. N\u1ed9i dung bi\u00ean b\u1ea3n ph\u1ea3i ghi r\u00f5 c\u00e1c \u00fd ki\u1ebfn v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i t\u01b0\u1ee3ng, doanh thu, m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec3 l\u00e0m t\u00e0i li\u1ec7u l\u1eadp S\u1ed5 b\u1ed9 thu\u1ebf.<\/span>
\n H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n 7. L\u1eadp v\u00e0 duy\u1ec7t S\u1ed5 b\u1ed9 thu\u1ebf<\/span>
\n C\u0103n c\u1ee9 t\u00e0i li\u1ec7u khai thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n, k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra th\u1ef1c t\u1ebf, t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i khi ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n 1, bi\u00ean b\u1ea3n h\u1ecdp v\u1edbi H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o c\u1ee7a C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n l\u1eadp v\u00e0 duy\u1ec7t S\u1ed5 b\u1ed9 thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 15 th\u00e1ng 01 h\u00e0ng n\u0103m. <\/span>
\n H\u00e0ng th\u00e1ng, c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1 nh\u00e2n (c\u00e1 nh\u00e2n m\u1edbi ra kinh doanh; c\u00e1 nh\u00e2n ng\u1eebng\/ngh\u1ec9 kinh doanh; c\u00e1 nh\u00e2n thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh ho\u1eb7c thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf…) ho\u1eb7c do nh\u1eefng thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh thu kho\u00e1n v\u00e0 m\u1ee9c thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p, Chi c\u1ee5c Thu\u1ebf l\u1eadp v\u00e0 duy\u1ec7t S\u1ed5 b\u1ed9 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung v\u00e0 th\u00f4ng b\u00e1o l\u1ea1i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong th\u00e1ng, qu\u00fd cho c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n. <\/span>
\n 8. Tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u1ee5c Thu\u1ebf trong vi\u1ec7c ch\u1ec9 \u0111\u1ea1o, ki\u1ec3m so\u00e1t vi\u1ec7c l\u1eadp S\u1ed5 b\u1ed9 thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf<\/span>
\n C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai th\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf t\u1eadp trung c\u1ee7a ng\u00e0nh \u0111\u1ec3 ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 v\u00e0 ch\u1ec9 \u0111\u1ea1o vi\u1ec7c l\u1eadp S\u1ed5 b\u1ed9 thu\u1ebf c\u1ee7a c\u00e1c Chi c\u1ee5c Thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau: <\/span>
\n a) C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m tri\u1ec3n khai c\u00f4ng t\u00e1c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u1eb1ng n\u0103m t\u1ed1i thi\u1ec3u 20% s\u1ed1 Chi c\u1ee5c Thu\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ed1i v\u1edbi vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c doanh thu kho\u00e1n d\u1ef1 ki\u1ebfn, m\u1ee9c thu\u1ebf d\u1ef1 ki\u1ebfn. K\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a C\u1ee5c Thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng c\u01a1 s\u1edf \u0111\u1ec3 Chi c\u1ee5c Thu\u1ebf l\u1eadp v\u00e0 duy\u1ec7t S\u1ed5 b\u1ed9 thu\u1ebf c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n.<\/span>
\n b) Trong t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thu, C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ecbnh k\u1ef3 ki\u1ec3m tra th\u1ef1c t\u1ebf t\u1ed1i thi\u1ec3u 10% s\u1ed1 Chi c\u1ee5c Thu\u1ebf m\u1ed7i qu\u00fd I, qu\u00fd II, qu\u00fd III. K\u1ebft qu\u1ea3 ki\u1ec3m tra l\u00e0 c\u0103n c\u1ee9 x\u00e2y d\u1ef1ng m\u1ee9c doanh thu d\u1ef1 ki\u1ebfn, m\u1ee9c thu\u1ebf d\u1ef1 ki\u1ebfn cho n\u0103m sau. Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a C\u1ee5c thu\u1ebf l\u00e0m thay \u0111\u1ed5i t\u1eeb 50% tr\u1edf l\u00ean so v\u1edbi doanh thu \u0111\u00e3 kho\u00e1n th\u00ec Chi c\u1ee5c Thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh doanh thu kho\u00e1n, m\u1ee9c thu\u1ebf kho\u00e1n cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a n\u0103m t\u00ednh thu\u1ebf.<\/span>
\n c) N\u1ed9i dung ki\u1ec3m tra th\u1ef1c t\u1ebf c\u1ee7a C\u1ee5c Thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y g\u1ed3m: ki\u1ec3m tra tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd; \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf; ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi \u00edt nh\u1ea5t 15% s\u1ed1 c\u00e1 nh\u00e2n kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n trong \u0111\u00f3 t\u1eadp trung ki\u1ec3m tra 100% c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd r\u1ee7i ro theo ti\u00eau ch\u00ed h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 12 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/span>
\n 9. G\u1eedi Th\u00f4ng b\u00e1o thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span>
\n a) G\u1eedi Th\u00f4ng b\u00e1o thu\u1ebf ph\u1ea3i n\u1ed9p <\/span>
\n a.1) C\u01a1 quan thu\u1ebf g\u1eedi Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf theo m\u1eabu s\u1ed1 01\/TBT-CNKD k\u00e8m theo B\u1ea3ng c\u00f4ng khai theo m\u1eabu s\u1ed1 01\/CKTT-CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y t\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n (bao g\u1ed3m c\u1ea3 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf) ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 01 h\u00e0ng n\u0103m. Th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1 nh\u00e2n kinh doanh (c\u00f3 k\u00fd nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c \u0111\u00e3 nh\u1eadn th\u00f4ng b\u00e1o) ho\u1eb7c c\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c g\u1eedi Th\u00f4ng b\u00e1o qua b\u01b0u \u0111i\u1ec7n theo h\u00ecnh th\u1ee9c g\u1eedi b\u1ea3o \u0111\u1ea3m. <\/span>
\n B\u1ea3ng c\u00f4ng khai g\u1eedi cho c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u1eadp theo \u0111\u1ecba b\u00e0n bao g\u1ed3m c\u1ea3 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf. V\u1edbi ch\u1ee3, \u0111\u01b0\u1eddng, ph\u1ed1, t\u1ed5 d\u00e2n ph\u1ed1 c\u00f3 t\u1eeb hai tr\u0103m (200) c\u00e1 nh\u00e2n kinh doanh tr\u1edf xu\u1ed1ng th\u00ec Chi c\u1ee5c Thu\u1ebf in, ph\u00e1t cho t\u1eebng c\u00e1 nh\u00e2n kinh doanh B\u1ea3ng c\u00f4ng khai c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee3, \u0111\u01b0\u1eddng, ph\u1ed1, t\u1ed5 d\u00e2n ph\u1ed1 c\u00f3 tr\u00ean 200 c\u00e1 nh\u00e2n kinh doanh th\u00ec Chi c\u1ee5c Thu\u1ebf in, ph\u00e1t cho t\u1eebng c\u00e1 nh\u00e2n kinh doanh B\u1ea3ng c\u00f4ng khai c\u1ee7a kh\u00f4ng qu\u00e1 200 c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n. Ri\u00eang \u0111\u1ed1i v\u1edbi ch\u1ee3 c\u00f3 tr\u00ean 200 c\u00e1 nh\u00e2n kinh doanh th\u00ec Chi c\u1ee5c Thu\u1ebf in, ph\u00e1t cho t\u1eebng c\u00e1 nh\u00e2n kinh doanh B\u1ea3ng c\u00f4ng khai theo ng\u00e0nh h\u00e0ng.<\/span>
\n a.2) Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ti\u1ec1n thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p do thay \u0111\u1ed5i v\u1ec1 quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh ho\u1eb7c do thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, c\u01a1 quan thu\u1ebf g\u1eedi Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf m\u1eabu s\u1ed1 01\/TBT-CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng c\u00f3 thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf.<\/span>
\n a.3) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n m\u1edbi ra kinh doanh th\u00ec c\u01a1 quan thu\u1ebf g\u1eedi Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf m\u1eabu s\u1ed1 01\/TBT-CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng c\u00f3 ph\u00e1t sinh ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n b) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span>
\n b.1) C\u0103n c\u1ee9 Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n n\u1ed9p ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a qu\u00fd.<\/span>
\n b.2) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n l\u00e0 th\u1eddi h\u1ea1n khai thu\u1ebf \u0111\u1ed1i v\u1edbi doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span>
\n 10. Ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n th\u1ee9 hai<\/span>
\n C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n th\u1ee9 hai (l\u1ea7n 2) v\u1ec1 doanh thu v\u00e0 m\u1ee9c thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf. Vi\u1ec7c ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n 2 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\n a) \u1ede c\u1ea5p C\u1ee5c Thu\u1ebf: <\/span>
\n C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ni\u00eam y\u1ebft c\u00f4ng khai th\u00f4ng tin c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 01 h\u00e0ng n\u0103m tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh thu\u1ebf bao g\u1ed3m c\u00e1c th\u00f4ng tin sau: Danh s\u00e1ch c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; Danh s\u00e1ch c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf; Danh s\u00e1ch c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n m\u1edbi ra kinh doanh ho\u1eb7c c\u00f3 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, bi\u1ebfn \u0111\u1ed9ng v\u1ec1 tr\u1ea1ng th\u00e1i kinh doanh th\u00ec C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng m\u00e0 c\u00e1 nh\u00e2n m\u1edbi ra kinh doanh ho\u1eb7c c\u00f3 bi\u1ebfn \u0111\u1ed9ng. <\/span>
\n b) \u1ede c\u1ea5p Chi c\u1ee5c Thu\u1ebf:<\/span>
\n b.1) Chi c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n 2 tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 01 h\u00e0ng n\u0103m t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda c\u1ee7a Chi c\u1ee5c Thu\u1ebf v\u00e0 U\u1ef7 ban nh\u00e2n d\u00e2n qu\u1eadn, huy\u1ec7n; v\u00e0 t\u1ea1i c\u1eeda, c\u1ed5ng ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m th\u00edch h\u1ee3p c\u1ee7a: tr\u1ee5 s\u1edf U\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n; tr\u1ee5 s\u1edf \u0110\u1ed9i thu\u1ebf; Ban qu\u1ea3n l\u00fd ch\u1ee3;… \u0111\u1ea3m b\u1ea3o thu\u1eadn l\u1ee3i cho vi\u1ec7c ti\u1ebfp nh\u1eadn th\u00f4ng tin \u0111\u1ec3 gi\u00e1m s\u00e1t c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0 c\u00e1 nh\u00e2n kinh doanh. <\/span>
\n b.2) Chi c\u1ee5c Thu\u1ebf g\u1eedi t\u00e0i li\u1ec7u ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n 2 \u0111\u1ebfn H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n v\u00e0 M\u1eb7t tr\u1eadn t\u1ed5 qu\u1ed1c qu\u1eadn, huy\u1ec7n, x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/12, trong \u0111\u00f3 n\u00eau r\u00f5 \u0111\u1ecba ch\u1ec9, th\u1eddi gian Chi c\u1ee5c Thu\u1ebf ti\u1ebfp nh\u1eadn \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i (n\u1ebfu c\u00f3) c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n v\u00e0 M\u1eb7t tr\u1eadn t\u1ed5 qu\u1ed1c qu\u1eadn, huy\u1ec7n, x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n. <\/span>
\n b.3) Chi c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o c\u00f4ng khai \u0111\u1ecba \u0111i\u1ec3m ni\u00eam y\u1ebft, \u0111\u1ecba ch\u1ec9 nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i (s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, s\u1ed1 fax, \u0111\u1ecba ch\u1ec9 t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda, \u0111\u1ecba ch\u1ec9 h\u00f2m th\u01b0 \u0111i\u1ec7n t\u1eed) v\u1ec1 n\u1ed9i dung ni\u00eam y\u1ebft c\u00f4ng khai \u0111\u1ec3 c\u00e1 nh\u00e2n kinh doanh bi\u1ebft. <\/span>
\n b.4) C\u00e1c t\u00e0i li\u1ec7u c\u00f4ng khai \u1edf c\u1ea5p Chi c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00f4ng khai th\u00f4ng tin tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh thu\u1ebf \u1edf c\u1ea5p C\u1ee5c Thu\u1ebf.<\/span>
\n 11. C\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m thu\u1ebf kho\u00e1n <\/span>
\n a) C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n ng\u1eebng\/ngh\u1ec9 kinh doanh<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n ng\u1eebng\/ngh\u1ec9 kinh doanh th\u00ec th\u00f4ng b\u00e1o ng\u1eebng\/ngh\u1ec9 kinh doanh \u0111\u1ebfn c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 m\u1ed9t ng\u00e0y tr\u01b0\u1edbc khi ng\u1eebng\/ngh\u1ec9 kinh doanh. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian ng\u1eebng\/ngh\u1ec9 kinh doanh c\u1ee7a c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf kho\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh gi\u1ea3m thu\u1ebf theo m\u1eabu s\u1ed1 03\/MGTH ho\u1eb7c Th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf m\u1eabu s\u1ed1 04\/MGTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC. S\u1ed1 thu\u1ebf kho\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n ngh\u1ec9 li\u00ean t\u1ee5c t\u1eeb tr\u1ecdn 01 (m\u1ed9t) th\u00e1ng (t\u1eeb ng\u00e0y m\u00f9ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u00f3) tr\u1edf l\u00ean \u0111\u01b0\u1ee3c gi\u1ea3m 1\/3 s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p c\u1ee7a qu\u00fd; n\u1ebfu ngh\u1ec9 li\u00ean t\u1ee5c tr\u1ecdn 02 (hai) th\u00e1ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c gi\u1ea3m 2\/3 s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p c\u1ee7a qu\u00fd, n\u1ebfu ngh\u1ec9 tr\u1ecdn qu\u00fd \u0111\u01b0\u1ee3c gi\u1ea3m to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p c\u1ee7a qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n ng\u1eebng\/ngh\u1ec9 kinh doanh kh\u00f4ng tr\u1ecdn th\u00e1ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng.<\/span>
\n V\u00ed d\u1ee5 8: H\u1ed9 kinh doanh A c\u00f3 s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2015 l\u00e0 12 tri\u1ec7u \u0111\u1ed3ng, t\u01b0\u01a1ng \u1ee9ng 1 qu\u00fd ph\u1ea3i n\u1ed9p l\u00e0 3 tri\u1ec7u \u0111\u1ed3ng. H\u1ed9 kinh doanh A c\u00f3 ngh\u1ec9 kinh doanh li\u00ean t\u1ee5c t\u1eeb ng\u00e0y 20 th\u00e1ng 02 \u0111\u1ebfn h\u1ebft ng\u00e0y 20 th\u00e1ng 6. Th\u1eddi gian ngh\u1ec9 kinh doanh \u0111\u01b0\u1ee3c t\u00ednh tr\u00f2n th\u00e1ng c\u1ee7a H\u1ed9 kinh doanh A l\u00e0 th\u00e1ng 3, th\u00e1ng 4 v\u00e0 th\u00e1ng 5. V\u1eady s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m do ngh\u1ec9 kinh doanh c\u1ee7a H\u1ed9 kinh doanh A nh\u01b0 sau: qu\u00fd I \u0111\u01b0\u1ee3c gi\u1ea3m 1\/3 s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng 1 tri\u1ec7u \u0111\u1ed3ng; qu\u00fd II \u0111\u01b0\u1ee3c gi\u1ea3m 2\/3 s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng 2 tri\u1ec7u \u0111\u1ed3ng. <\/span>
\n b) C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n b\u1ecb thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n b\u1ecb thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u00ec g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n (gi\u1ea3m) thu\u1ebf theo m\u1eabu s\u1ed1 01\/MGTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC \u0111\u1ebfn c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span>
\n C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 h\u1ed3 s\u01a1 mi\u1ec5n (gi\u1ea3m) thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh \u0111\u1ec3 x\u00e9t gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n c) C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c khai thu\u1ebf<\/span>
\n C\u00e1 nh\u00e2n kinh doanh \u0111ang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ec3 ch\u1ea5m d\u1ee9t qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c gi\u1ea3m thu\u1ebf kho\u00e1n theo h\u01b0\u1edbng d\u1eabn nh\u01b0 v\u1edbi c\u00e1 nh\u00e2n ng\u1eebng\/ngh\u1ec9 kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 11 \u0110i\u1ec1u n\u00e0y. <\/span>
\n 12. M\u1ed9t s\u1ed1 n\u1ed9i dung kh\u00e1c v\u1ec1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n<\/span>
\n a) C\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean t\u1eeb 10 lao \u0111\u1ed9ng tr\u1edf l\u00ean ph\u1ea3i th\u00e0nh l\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p; tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n, \u0111\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp danh s\u00e1ch nh\u1eefng c\u00e1 nh\u00e2n kinh doanh n\u00e0y b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh.<\/span>
\n b) C\u01a1 quan Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho c\u00e1 nh\u00e2n kinh doanh v\u00e0 th\u1ef1c hi\u1ec7n quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh tr\u00ean \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf t\u1eadp trung c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span>
\n c) C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng b\u1ed9 ti\u00eau ch\u00ed r\u1ee7i ro \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd nh\u01b0:<\/span>
\n – C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n kinh doanh t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi; <\/span>
\n – C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n kinh doanh v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng c\u00f3 ngu\u1ed3n g\u1ed1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n (c\u00e1t, \u0111\u00e1, s\u1ecfi, g\u1ed7, s\u1ea3n ph\u1ea9m t\u1eeb g\u1ed7,…);<\/span>
\n – C\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u1ee9c doanh thu t\u00ednh thu\u1ebf b\u1ea5t h\u1ee3p l\u00fd so v\u1edbi chi ph\u00ed (di\u1ec7n t\u00edch kinh doanh, thu\u00ea \u0111\u1ecba \u0111i\u1ec3m, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, trang thi\u1ebft b\u1ecb, c\u1eeda h\u00e0ng, kho t\u00e0ng, chi ph\u00ed \u0111i\u1ec7n, chi ph\u00ed n\u01b0\u1edbc,…); so v\u1edbi s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111ang s\u1eed d\u1ee5ng; so v\u1edbi s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng; so v\u1edbi h\u00e0ng ho\u00e1 (h\u00e0ng ho\u00e1 mua v\u00e0o, h\u00e0ng ho\u00e1 tr\u01b0ng b\u00e0y, h\u00e0ng ho\u00e1 t\u1ed3n kho,…);<\/span>
\n – C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n nh\u01b0ng th\u01b0\u1eddng xuy\u00ean s\u1eed d\u1ee5ng t\u1eeb 10 lao \u0111\u1ed9ng tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng th\u00e0nh l\u1eadp doanh nghi\u1ec7p;<\/span>
\n – C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span>
\n – C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 t\u1eeb hai (02) \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u1edf l\u00ean;<\/span>
\n – C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n n\u1ee3 thu\u1ebf.<\/span>
\n d) Chi c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c th\u00f4ng tin bi\u1ebfn \u0111\u1ed9ng trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n. \u0110\u1ecbnh k\u1ef3 \u0111\u1ebfn ng\u00e0y 01 th\u00e1ng 11 h\u00e0ng n\u0103m, c\u00e1c Chi c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf ph\u1ea3i x\u00e2y d\u1ef1ng xong c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n (bao g\u1ed3m c\u1ea3 c\u00e1 nh\u00e2n kinh doanh trong danh s\u00e1ch c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin t\u1eeb h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, k\u1ebft qu\u1ea3 s\u1ed1 li\u1ec7u x\u00e1c minh, ki\u1ec3m tra, thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 th\u00f4ng tin t\u1eeb c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc li\u00ean quan. <\/span>
\n e) T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh, tr\u00ecnh t\u1ef1, ph\u01b0\u01a1ng ph\u00e1p x\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro trong ki\u1ec3m tra, thu thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 7. Khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/strong><\/span><\/p>\n

1. Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span>
\n a) C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf t\u1eebng l\u1ea7n ph\u00e1t sinh khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh n\u1ebfu c\u00f3 t\u1ed5ng doanh thu kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng. <\/span>
\n b) C\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c, t\u00e0i s\u1ea3n tham gia h\u1ee3p t\u00e1c kinh doanh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00e1 nh\u00e2n, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu kinh doanh c\u1ee7a c\u00e1 nh\u00e2n th\u00ec c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay. T\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c. <\/span>
\n 2. H\u1ed3 s\u01a1 khai thu\u1ebf <\/span>
\n H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh g\u1ed3m:<\/span>
\n – T\u1edd khai theo m\u1eabu s\u1ed1 01\/CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n – B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 (n\u1ebfu c\u00f3);<\/span>
\n – B\u1ea3n ch\u1ee5p bi\u00ean b\u1ea3n nghi\u1ec7m thu, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3); <\/span>
\n – B\u1ea3n ch\u1ee5p t\u00e0i li\u1ec7u ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 c\u1ee7a h\u00e0ng ho\u00e1 (n\u1ebfu c\u00f3) nh\u01b0: B\u1ea3ng k\u00ea thu mua h\u00e0ng n\u00f4ng s\u1ea3n n\u1ebfu l\u00e0 h\u00e0ng ho\u00e1 n\u00f4ng s\u1ea3n trong n\u01b0\u1edbc; B\u1ea3ng k\u00ea h\u00e0ng ho\u00e1 mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi n\u1ebfu l\u00e0 h\u00e0ng c\u01b0 d\u00e2n bi\u00ean gi\u1edbi nh\u1eadp kh\u1ea9u; Ho\u00e1 \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng giao cho n\u1ebfu l\u00e0 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u mua c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh trong n\u01b0\u1edbc; t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh n\u1ebfu l\u00e0 h\u00e0ng h\u00f3a do c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t;<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay th\u00ec t\u1ed5 ch\u1ee9c khai thu\u1ebf thay theo T\u1edd khai m\u1eabu s\u1ed1 01\/CNKD k\u00e8m theo Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 01-1\/BK-CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y; v\u00e0 b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng).<\/span>
\n 3. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n – C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span>
\n – C\u00e1 nh\u00e2n kinh doanh bu\u00f4n chuy\u1ebfn th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 n\u01a1i c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd kinh doanh.<\/span>
\n – C\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay th\u00ec t\u1ed5 ch\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thay t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c. <\/span>
\n 4. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 (ba m\u01b0\u01a1i) c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh doanh thu t\u00ednh thu\u1ebf. <\/span>
\n 5. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span>
\n Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 8. Kh\u1ea5u tr\u1eeb thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n<\/span><\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf<\/span>
\n C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n v\u1edbi c\u00e1 nh\u00e2n; c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n v\u1edbi t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf (c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0110o\u00e0n th\u1ec3, Hi\u1ec7p h\u1ed9i, t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n, …); c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u00e0 trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng c\u00f3 tho\u1ea3 thu\u1eadn b\u00ean thu\u00ea l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay.<\/span>
\n a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span>
\n – C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ebfu c\u00f3 t\u1ed5ng doanh thu cho thu\u00ea t\u00e0i s\u1ea3n trong n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n – C\u00e1 nh\u00e2n l\u1ef1a ch\u1ecdn khai thu\u1ebf theo k\u1ef3 thanh to\u00e1n ho\u1eb7c khai thu\u1ebf m\u1ed9t l\u1ea7n theo n\u0103m. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i doanh thu t\u00ednh thu\u1ebf, k\u1ef3 thanh to\u00e1n, th\u1eddi h\u1ea1n thu\u00ea th\u00ec c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung. <\/span>
\n – C\u00e1 nh\u00e2n khai thu\u1ebf theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c khai thu\u1ebf cho nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng tr\u00ean m\u1ed9t t\u1edd khai n\u1ebfu t\u00e0i s\u1ea3n cho thu\u00ea t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 c\u00f9ng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span>
\n b) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n H\u1ed3 s\u01a1 khai thu\u1ebf g\u1ed3m:<\/span>
\n – T\u1edd khai theo m\u1eabu s\u1ed1 01\/TTS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y; <\/span>
\n – Ph\u1ee5 l\u1ee5c theo m\u1eabu s\u1ed1 01-1\/BK-TTS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a H\u1ee3p \u0111\u1ed3ng ho\u1eb7c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng);<\/span>
\n – B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a H\u1ee3p \u0111\u1ed3ng ho\u1eb7c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng);<\/span>
\n – B\u1ea3n ch\u1ee5p Gi\u1ea5y \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n u\u1ef7 quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c khai, n\u1ed9p thu\u1ebf).<\/span>
\n c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea.<\/span>
\n d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n – Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khai thu\u1ebf theo k\u1ef3 h\u1ea1n thanh to\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 (ba m\u01b0\u01a1i) c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd b\u1eaft \u0111\u1ea7u th\u1eddi h\u1ea1n cho thu\u00ea. <\/span>
\n V\u00ed d\u1ee5 9 : \u00d4ng X c\u00f3 ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 v\u1edbi th\u1eddi h\u1ea1n thu\u00ea l\u00e0 02 n\u0103m – t\u00ednh theo 12 th\u00e1ng li\u00ean t\u1ee5c – k\u1ec3 t\u1eeb ng\u00e0y 10\/04\/2015 \u0111\u1ebfn ng\u00e0y 09\/04\/2017 c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n theo qu\u00fd. \u00d4ng X l\u1ef1a ch\u1ecdn khai thu\u1ebf theo k\u1ef3 thanh to\u00e1n th\u00ec: Th\u1eddi h\u1ea1n khai thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u1ea7u ti\u00ean ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2015 (ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd III); Th\u1eddi h\u1ea1n khai thu\u1ebf c\u1ee7a k\u1ef3 th\u1ee9 hai ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 10 n\u0103m 2015. C\u00e1c k\u1ef3 khai thu\u1ebf ti\u1ebfp theo th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau qu\u00fd b\u1eaft \u0111\u1ea7u th\u1eddi h\u1ea1n cho thu\u00ea; Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 c\u1ee7a \u00d4ng X c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n l\u00e0 6 th\u00e1ng\/l\u1ea7n. \u00d4ng X l\u1ef1a ch\u1ecdn khai thu\u1ebf theo k\u1ef3 thanh to\u00e1n th\u00ec: Th\u1eddi h\u1ea1n khai thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u1ea7u ti\u00ean ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2015 (ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd III); Th\u1eddi h\u1ea1n khai thu\u1ebf c\u1ee7a k\u1ef3 th\u1ee9 hai ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 01 n\u0103m 2016. C\u00e1c k\u1ef3 khai thu\u1ebf ti\u1ebfp theo th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd b\u1eaft \u0111\u1ea7u th\u1eddi h\u1ea1n cho thu\u00ea.<\/span>
\n – Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khai thu\u1ebf m\u1ed9t l\u1ea7n theo n\u0103m 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.<\/span>
\n \u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span>
\n Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n <\/span>
\n C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 tho\u1ea3 thu\u1eadn b\u00ean \u0111i thu\u00ea n\u1ed9p thu\u1ebf thay th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf, khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span>
\n a) Kh\u1ea5u tr\u1eeb thu\u1ebf<\/span>
\n Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n cho c\u00e1 nh\u00e2n n\u1ebfu trong n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u00e1 nh\u00e2n c\u00f3 doanh thu cho thu\u00ea t\u00e0i s\u1ea3n t\u1ea1i \u0111\u01a1n v\u1ecb tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m c\u00e1 nh\u00e2n ph\u00e1t sinh doanh thu t\u1eeb nhi\u1ec1u n\u01a1i, c\u00e1 nh\u00e2n d\u1ef1 ki\u1ebfn ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec c\u00f3 th\u1ec3 u\u1ef7 quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c khai thay, n\u1ed9p thay \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u1eeb 100 tri\u1ec7u\/n\u0103m tr\u1edf xu\u1ed1ng t\u1ea1i \u0111\u01a1n v\u1ecb. <\/span>
\n S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n b) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span>
\n Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thay thu\u1ebf cho c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n th\u00ec tr\u00ean t\u1edd khai ghi th\u00eam \u201cKhai thay\u201d v\u00e0o ph\u1ea7n tr\u01b0\u1edbc c\u1ee5m t\u1eeb \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c \u0110\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, ghi r\u00f5 h\u1ecd t\u00ean, n\u1ebfu l\u00e0 t\u1ed5 ch\u1ee9c khai thay th\u00ec sau khi k\u00fd t\u00ean ph\u1ea3i \u0111\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh. Tr\u00ean h\u1ed3 s\u01a1 t\u00ednh thu\u1ebf, ch\u1ee9ng t\u1eeb thu thu\u1ebf v\u1eabn ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u00fang ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n. <\/span>
\n Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thay s\u1eed d\u1ee5ng t\u1edd khai m\u1eabu s\u1ed1 01\/TTS c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ec3 khai theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c khai cho nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng tr\u00ean m\u1ed9t t\u1edd khai n\u1ebfu t\u00e0i s\u1ea3n thu\u00ea t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 c\u00f9ng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span>
\n c) H\u1ed3 s\u01a1 khai thu\u1ebf:<\/span>
\n H\u1ed3 s\u01a1 khai thu\u1ebf g\u1ed3m:<\/span>
\n – T\u1edd khai theo m\u1eabu s\u1ed1 01\/TTS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y; <\/span>
\n – Ph\u1ee5 l\u1ee5c theo m\u1eabu s\u1ed1 01-1\/BK-TTS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\n – B\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a H\u1ee3p \u0111\u1ed3ng ho\u1eb7c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng).<\/span>
\n d) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span>
\n N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d v\u00e0 \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 9. Kh\u1ea5u tr\u1eeb thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p<\/span><\/strong><\/span><\/p>\n

1. Kh\u1ea5u tr\u1eeb thu\u1ebf<\/span>
\n C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p tr\u1ea3 ti\u1ec1n hoa h\u1ed3ng cho c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ebfu doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n hoa h\u1ed3ng tr\u1ea3 cho c\u00e1 nh\u00e2n t\u1ea1i \u0111\u01a1n v\u1ecb trong n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m c\u00e1 nh\u00e2n ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1eeb nhi\u1ec1u n\u01a1i v\u00e0 c\u00e1 nh\u00e2n d\u1ef1 ki\u1ebfn ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec c\u00f3 th\u1ec3 u\u1ef7 quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n hoa h\u1ed3ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1ea1i \u0111\u01a1n v\u1ecb t\u1eeb 100 tri\u1ec7u\/n\u0103m tr\u1edf xu\u1ed1ng. <\/span>
\n S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 2. Nguy\u00ean t\u1eafc khai thu\u1ebf <\/span>
\n – C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p th\u00ec khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC. <\/span>
\n – C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p th\u1ef1c hi\u1ec7n khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd v\u00e0 kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p. <\/span>
\n – C\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p n\u1ebfu ph\u00e1t sinh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p th\u00eam trong tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf do ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec cu\u1ed1i n\u0103m c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai thu\u1ebf v\u00e0o t\u1edd khai n\u0103m theo m\u1eabu s\u1ed1 01\/TKN-XSBH\u0110C ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 3. H\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n a) H\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd c\u1ee7a t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb <\/span>
\n – C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n hoa h\u1ed3ng t\u1eeb l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p c\u1ee7a c\u00e1 nh\u00e2n khai thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 01\/XSBH\u0110C ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n – \u0110\u1ed1i v\u1edbi t\u1edd khai c\u1ee7a k\u1ef3 th\u00e1ng\/k\u1ef3 qu\u00fd cu\u1ed1i c\u00f9ng trong n\u0103m, ph\u1ea3i k\u00e8m theo Ph\u1ee5 l\u1ee5c theo m\u1eabu s\u1ed1 01-1\/BK-XSBH\u0110C ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (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).<\/span>
\n b) H\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf<\/span>
\n C\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p thu\u1ed9c di\u1ec7n khai thu\u1ebf n\u0103m khai thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 01\/TKN-XSBH\u0110C ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf:<\/span>
\n – C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n hoa h\u1ed3ng t\u1eeb l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p c\u1ee7a c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd. <\/span>
\n – C\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p thu\u1ed9c di\u1ec7n khai thu\u1ebf n\u0103m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span>
\n d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf:<\/span>
\n – Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng c\u1ee7a C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 (hai m\u01b0\u01a1i) c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>
\n – Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd c\u1ee7a C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 (ba m\u01b0\u01a1i) c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>
\n – Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n khai thu\u1ebf n\u0103m 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.<\/span>
\n \u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span>
\n – \u0110\u1ed1i v\u1edbi C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u00e1ng\/qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng\/qu\u00fd.<\/span>
\n – \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n khai thu\u1ebf n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m.<\/span>
\n \u0110i\u1ec1u 10. U\u1ef7 nhi\u1ec7m thu thu\u1ebf<\/span>
\n T\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n ch\u01b0a th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf u\u1ef7 nhi\u1ec7m cho c\u00e1c t\u1ed5 ch\u1ee9c thu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n. Vi\u1ec7c u\u1ef7 nhi\u1ec7m thu thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng gi\u1eefa Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c u\u1ef7 nhi\u1ec7m thu.<\/span>
\n T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c u\u1ef7 nhi\u1ec7m thu l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb nh\u01b0: Ban qu\u1ea3n l\u00fd ch\u1ee3; Trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; ho\u1eb7c c\u00e1c doanh nghi\u1ec7p c\u00f3 h\u1ec7 th\u1ed1ng m\u1ea1ng l\u01b0\u1edbi r\u1ed9ng kh\u1eafp tr\u00ean c\u1ea3 n\u01b0\u1edbc \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0: c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng, \u0111i\u1ec7n l\u1ef1c,…<\/span>
\n T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c u\u1ef7 nhi\u1ec7m thu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng kinh ph\u00ed \u1ee7y nhi\u1ec7m thu tr\u00edch t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span>
\n C\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng kinh ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 chi tr\u1ea3 cho t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c u\u1ef7 nhi\u1ec7m thu thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span>
\n T\u1ed5ng c\u1ee5c Tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c u\u1ef7 nhi\u1ec7m thu thu\u1ebf th\u1ed1ng nh\u1ea5t trong c\u1ea3 n\u01b0\u1edbc theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 u\u1ef7 nhi\u1ec7m thu v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

CH\u01af\u01a0NG III<\/span><\/strong><\/span>
\n M\u1ed8T S\u1ed0 N\u1ed8I DUNG S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG KH\u00c1C <\/span><\/strong><\/span>
\n V\u1ec0 THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 11. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh 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 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC) nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft b.9 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 2 <\/span><\/strong><\/em><\/span><\/p>\n

\u201cb.9) Tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khi chuy\u1ec3n c\u00f4ng t\u00e1c \u0111\u1ebfn v\u00f9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, h\u1ed7 tr\u1ee3 m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c l\u00e0m c\u00f4ng t\u00e1c v\u1ec1 ch\u1ee7 quy\u1ec1n bi\u1ec3n \u0111\u1ea3o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u1ee3 c\u1ea5p chuy\u1ec3n v\u00f9ng m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam c\u01b0 tr\u00fa d\u00e0i h\u1ea1n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam l\u00e0m vi\u1ec7c.\u201d<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft \u0111.1 \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 2 <\/span><\/em><\/strong><\/span><\/p>\n

\u201c\u0111.1) Ti\u1ec1n nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3), kh\u00f4ng bao g\u1ed3m: kho\u1ea3n l\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng \u0111\u1ec3 cung c\u1ea5p mi\u1ec5n ph\u00ed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p; nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i khu kinh t\u1ebf, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n cung c\u1ea5p mi\u1ec5n ph\u00ed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1edf t\u1ea1i tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n thu\u00ea nh\u00e0 ho\u1eb7c chi ph\u00ed kh\u1ea5u hao, ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c t\u00ednh theo t\u1ef7 l\u1ec7 gi\u1eefa di\u1ec7n t\u00edch c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng v\u1edbi di\u1ec7n t\u00edch tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c.<\/span>
\n Kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf do \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 h\u1ed9 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp.\u201d<\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft \u0111.2 \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 2 <\/span><\/em><\/strong><\/span><\/p>\n

\u201c\u0111.2) Kho\u1ea3n ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m; mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n ho\u1eb7c \u0111\u00f3ng g\u00f3p Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c v\u00e0 kh\u00f4ng c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua b\u1ea3o hi\u1ec3m c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n b\u1ea3o hi\u1ec3m t\u1ea1i Vi\u1ec7t Nam) th\u00ec kho\u1ea3n ti\u1ec1n ph\u00ed mua s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c v\u00e0 kh\u00f4ng c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m g\u1ed3m c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m nh\u01b0: b\u1ea3o hi\u1ec3m s\u1ee9c kho\u1ebb, b\u1ea3o hi\u1ec3m t\u1eed k\u1ef3 (kh\u00f4ng bao g\u1ed3m s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m t\u1eed k\u1ef3 c\u00f3 ho\u00e0n ph\u00ed), … m\u00e0 ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ph\u00ed t\u00edch l\u0169y t\u1eeb vi\u1ec7c tham gia b\u1ea3o hi\u1ec3m, ngo\u00e0i kho\u1ea3n ti\u1ec1n b\u1ea3o hi\u1ec3m ho\u1eb7c b\u1ed3i th\u01b0\u1eddng theo tho\u1ea3 thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m tr\u1ea3.\u201d<\/span><\/p>\n

4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft \u0111.5 \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 2 <\/span><\/em><\/strong><\/span><\/p>\n

\u201c\u0111.5) \u0110\u1ed1i v\u1edbi kho\u1ea3n chi v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n ph\u1ee5c v\u1ee5 \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u01a1i \u1edf \u0111\u1ebfn n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy ch\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb.\u201d<\/span><\/p>\n

5. B\u1ed5 sung ti\u1ebft g.10 \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 2<\/span><\/em><\/strong><\/span><\/p>\n

\u201cg.10) Kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp chi \u0111\u00e1m hi\u1ebfu, h\u1ec9 cho b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh chung c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d<\/span><\/p>\n

6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 2 <\/span><\/strong><\/em><\/span><\/p>\n

\u201cc) L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh, h\u1ee3p t\u00e1c x\u00e3, li\u00ean doanh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kinh doanh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3; l\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; g\u00f3p v\u1ed1n v\u00e0o Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n Kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u1ed1i v\u1edbi l\u1ee3i t\u1ee9c c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 12. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft b.1.2 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 3<\/strong> <\/span><\/em><\/span><\/p>\n

\u201cb.1.2) C\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u l\u00e0 183 ng\u00e0y.<\/span>
\n Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf l\u00e0 ng\u00e0y c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i, c\u1ea5p \u0111\u1ed5i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf \u0111\u01b0\u1ee3c t\u00ednh theo th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i, c\u1ea5p \u0111\u1ed5i\u201d<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m h kho\u1ea3n 1 \u0110i\u1ec1u 3<\/span><\/strong><\/em><\/span><\/p>\n

\u201ch) Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 kho\u1ea3n ti\u1ec1n c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb n\u01b0\u1edbc ngo\u00e0i do th\u00e2n nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i lao \u0111\u1ed9ng, c\u00f4ng t\u00e1c, h\u1ecdc t\u1eadp t\u1ea1i n\u01b0\u1edbc ngo\u00e0i g\u1eedi ti\u1ec1n v\u1ec1 cho th\u00e2n nh\u00e2n \u1edf trong n\u01b0\u1edbc; <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n t\u1eeb n\u01b0\u1edbc ngo\u00e0i do th\u00e2n nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i g\u1eedi v\u1ec1 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 khuy\u1ebfn kh\u00edch chuy\u1ec3n ti\u1ec1n v\u1ec1 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t nam th\u00ec c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y.<\/span>
\n C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh ngu\u1ed3n ti\u1ec1n nh\u1eadn t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0 ch\u1ee9ng t\u1eeb chi ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 h\u1ed9 (n\u1ebfu c\u00f3).\u201d<\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m n kho\u1ea3n 1 \u0110i\u1ec1u 3 <\/span><\/strong><\/em><\/span><\/p>\n

\u201cn) Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe; ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng; ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0; c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u1ee5 th\u1ec3 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau: <\/span>
\n n.1) Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c do t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe tr\u1ea3 cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m theo tho\u1ea3 thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u00e3 k\u00fd k\u1ebft. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kho\u1ea3n b\u1ed3i th\u01b0\u1eddng n\u00e0y l\u00e0 v\u0103n b\u1ea3n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m ho\u1eb7c to\u00e0 \u00e1n v\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng.<\/span>
\n n.2) Thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng l\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i do b\u1ecb tai n\u1ea1n trong qu\u00e1 tr\u00ecnh tham gia lao \u0111\u1ed9ng. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kho\u1ea3n b\u1ed3i th\u01b0\u1eddng n\u00e0y l\u00e0 v\u0103n b\u1ea3n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh b\u1ed3i th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c to\u00e0 \u00e1n v\u00e0 ch\u1ee9ng t\u1eeb chi b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng.<\/span>
\n n.3) Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 l\u00e0 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 do Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp do c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 khi th\u1ef1c hi\u1ec7n thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh.<\/span>
\n C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 l\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c thu h\u1ed3i \u0111\u1ea5t, b\u1ed3i th\u01b0\u1eddng t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 ch\u1ee9ng t\u1eeb chi ti\u1ec1n b\u1ed3i th\u01b0\u1eddng.<\/span>
\n n.4) Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng Nh\u00e0 n\u01b0\u1edbc l\u00e0 kho\u1ea3n ti\u1ec1n c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng do c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00fang c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n, c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n g\u00e2y thi\u1ec7t h\u1ea1i \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1 nh\u00e2n; thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng cho ng\u01b0\u1eddi b\u1ecb oan do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong ho\u1ea1t \u0111\u1ed9ng t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 quy\u1ebft \u0111\u1ecbnh. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kho\u1ea3n b\u1ed3i th\u01b0\u1eddng n\u00e0y l\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n bu\u1ed9c c\u01a1 quan ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quy\u1ebft \u0111\u1ecbnh sai ph\u1ea3i b\u1ed3i th\u01b0\u1eddng v\u00e0 ch\u1ee9ng t\u1eeb chi b\u1ed3i th\u01b0\u1eddng.<\/span>
\n n.5) Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i ngo\u00e0i h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt d\u00e2n s\u1ef1.\u201d<\/span><\/p>\n

4. B\u1ed5 sung \u0111i\u1ec3m r kho\u1ea3n 1 \u0110i\u1ec1u 3 <\/span><\/em><\/strong><\/span><\/p>\n

\u201cr) Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.\u201d<\/span><\/p>\n

5. B\u1ed5 sung \u0111i\u1ec3m s kho\u1ea3n 1 \u0110i\u1ec1u 3 <\/span><\/em><\/strong><\/span><\/p>\n

\u201cs) Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u v\u00e0 c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c th\u1ee7y s\u1ea3n xa b\u1edd.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 13. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC nh\u01b0 sau: <\/span><\/strong><\/span><\/p>\n

\u201c\u0110i\u1ec1u 5. Quy \u0111\u1ed5i thu nh\u1eadp ch\u1ecbu thu\u1ebf ra \u0110\u1ed3ng Vi\u1ec7t Nam<\/span><\/strong><\/span>
\n 1. Doanh thu, thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh thu, thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch t\u1ea1i Vi\u1ec7t nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span>
\n \u0110\u1ed1i v\u1edbi lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i th\u00f4ng qua m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span>
\n 2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng b\u1eb1ng ti\u1ec1n ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00f3 ho\u1eb7c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 14. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 7<\/span><\/em><\/strong><\/span><\/p>\n

\u201ca) Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i th\u00e0nh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp th\u1ef1c nh\u1eadn (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf) c\u1ed9ng (+) c\u00e1c kho\u1ea3n l\u1ee3i \u00edch do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu c\u00f3) tr\u1eeb (-) c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u201cti\u1ec1n thu\u1ebf gi\u1ea3 \u0111\u1ecbnh\u201d, \u201cti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh\u201d th\u00ec thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i th\u00e0nh thu nh\u1eadp t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m \u201cti\u1ec1n thu\u1ebf gi\u1ea3 \u0111\u1ecbnh\u201d, \u201cti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh\u201d. Tr\u01b0\u1eddng h\u1ee3p trong c\u00e1c kho\u1ea3n tr\u1ea3 thay c\u00f3 ti\u1ec1n thu\u00ea nh\u00e0 th\u00ec ti\u1ec1n thu\u00ea nh\u00e0 t\u00ednh v\u00e0o thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i b\u1eb1ng s\u1ed1 th\u1ef1c tr\u1ea3 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0 th\u1ef1c t\u1ebf ph\u00e1t sinh, \u201cti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh\u201d (n\u1ebfu c\u00f3)). <\/span>
\n C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i:<\/span>
\n Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i = Thu nh\u1eadp th\u1ef1c nh\u1eadn + C\u00e1c kho\u1ea3n tr\u1ea3 thay – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb <\/span>
\n Trong \u0111\u00f3:<\/span>
\n – Thu nh\u1eadp th\u1ef1c nh\u1eadn l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng bao g\u1ed3m thu\u1ebf m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng.<\/span>
\n – C\u00e1c kho\u1ea3n tr\u1ea3 thay l\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC v\u00e0 kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.<\/span>
\n – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb bao g\u1ed3m: gi\u1ea3m tr\u1eeb gia c\u1ea3nh; gi\u1ea3m tr\u1eeb \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n; gi\u1ea3m tr\u1eeb \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC v\u00e0 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.\u201d<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 6 \u0110i\u1ec1u 7 <\/span><\/em><\/strong><\/span><\/p>\n

\u201c6. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n t\u00edch l\u0169y mua b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c l\u00e0 kho\u1ea3n ti\u1ec1n ph\u00ed t\u00edch lu\u1ef9 mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (kh\u00f4ng bao g\u1ed3m b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb 10%. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (kh\u00f4ng bao g\u1ed3m b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m. \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed t\u00edch l\u0169y t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u00ed t\u00edch lu\u1ef9 \u0111\u01b0\u1ee3c tr\u1ea3 nhi\u1ec1u l\u1ea7n th\u00ec ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 10% t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u1ea7n tr\u1ea3 ti\u1ec1n ph\u00ed t\u00edch lu\u1ef9.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (kh\u00f4ng bao g\u1ed3m b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n b\u1ea3o hi\u1ec3m t\u1ea1i Vi\u1ec7t Nam th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00e3 mua ho\u1eb7c \u0111\u00f3ng g\u00f3p tr\u01b0\u1edbc khi tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\n Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i ri\u00eang ph\u1ea7n ph\u00ed b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d <\/span><\/p>\n

\u0110i\u1ec1u 15. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n

\u201cb) C\u00e1c kho\u1ea3n \u0111\u00f3ng v\u00e0o Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n <\/span>
\n M\u1ee9c \u0111\u00f3ng v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb ra kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf theo th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 m\u1ed9t (01) tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia c\u00e1c s\u1ea3n ph\u1ea9m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh bao g\u1ed3m c\u1ea3 s\u1ed1 ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u1ea3 s\u1ed1 ti\u1ec1n do ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 \u0111\u00f3ng (n\u1ebfu c\u00f3), k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tham gia nhi\u1ec1u qu\u1ef9. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n (ho\u1eb7c n\u1ed9p ph\u00ed) do qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u1ea5p.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 16. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n

\u201ca) Thu nh\u1eadp t\u00ednh thu\u1ebf <\/span>
\n Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n.<\/span>
\n a.1) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n a.1.1) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang giao d\u1ecbch tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n, gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 th\u1ef1c hi\u1ec7n t\u1ea1i S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n. Gi\u00e1 th\u1ef1c hi\u1ec7n l\u00e0 gi\u00e1 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb k\u1ebft qu\u1ea3 kh\u1edbp l\u1ec7nh ho\u1eb7c gi\u00e1 h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c giao d\u1ecbch th\u1ecfa thu\u1eadn t\u1ea1i S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/span>
\n a.1.2) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ee9ng kho\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ea7n nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng. <\/span>
\n b) Thu\u1ebf su\u1ea5t v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf:<\/span>
\n C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n n\u1ed9p thu\u1ebf theo thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n. <\/span>
\n C\u00e1ch t\u00ednh thu\u1ebf:<\/span>
\n Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n \u00d7 Thu\u1ebf su\u1ea5t 0,1%<\/span><\/p>\n

\u0110i\u1ec1u 17. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n

\u201c\u0110i\u1ec1u 12. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/strong><\/span>
\n C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n v\u00e0 thu\u1ebf su\u1ea5t.<\/span>
\n 1. Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/span>
\n a) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ghi gi\u00e1 ho\u1eb7c gi\u00e1 tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo b\u1ea3ng gi\u00e1 \u0111\u1ea5t do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n b) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eafn v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t, k\u1ec3 c\u1ea3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ghi gi\u00e1 \u0111\u1ea5t ho\u1eb7c gi\u00e1 \u0111\u1ea5t tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ea5t l\u00e0 gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb nh\u00e0, k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng v\u00e0 c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 th\u00ec c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng v\u1ec1 ph\u00e2n lo\u1ea1i nh\u00e0, v\u1ec1 ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, v\u1ec1 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ghi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng nh\u00e2n (x) v\u1edbi gi\u00e1 \u0111\u1ea5t v\u00e0 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 U\u1ef7 ban nh\u00e2n (x) v\u1edbi t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ch\u01b0a c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n gi\u00e1 th\u00ec \u00e1p d\u1ee5ng theo su\u1ea5t v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh do B\u1ed9 X\u00e2y d\u1ef1ng c\u00f4ng b\u1ed1, \u0111ang \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n c) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea m\u1eb7t \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n gi\u00e1 cho thu\u00ea l\u1ea1i tr\u00ean h\u1ee3p \u0111\u1ed3ng th\u1ea5p h\u01a1n gi\u00e1 do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m cho thu\u00ea l\u1ea1i th\u00ec gi\u00e1 cho thu\u00ea l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo b\u1ea3ng gi\u00e1 do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh quy \u0111\u1ecbnh.<\/span>
\n 2. Thu\u1ebf su\u1ea5t <\/span>
\n Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 cho thu\u00ea l\u1ea1i.<\/span>
\n 3. Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn b\u00ean mua l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay cho b\u00ean b\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 th\u1ecfa thu\u1eadn b\u00ean mua l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay cho b\u00ean b\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eafn v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u01b0\u01a1ng lai l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span>
\n 4. C\u00e1ch t\u00ednh thu\u1ebf<\/span>
\n a) Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng x Thu\u1ebf su\u1ea5t 2%<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t s\u1ea3n l\u00e0 \u0111\u1ed3ng s\u1edf h\u1eefu th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang cho t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 s\u1edf h\u1eefu l\u00e0 t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p nh\u01b0: tho\u1ea3 thu\u1eadn g\u00f3p v\u1ed1n ban \u0111\u1ea7u, di ch\u00fac ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ph\u00e2n chia c\u1ee7a to\u00e0 \u00e1n,… Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 b\u00ecnh qu\u00e2n.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 18. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n

\u201cc) \u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c, \u0111\u1eb7t c\u01b0\u1ee3c l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi tham gia nh\u1eadn \u0111\u01b0\u1ee3c ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 19. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 16<\/strong> <\/span><\/em><\/span><\/p>\n

\u201ca) \u0110\u1ed1i v\u1edbi th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n: gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf l\u00e0 gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng t\u00ednh tr\u00ean to\u00e0n b\u1ed9 c\u00e1c m\u00e3 ch\u1ee9ng kho\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n a.1) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n giao d\u1ecbch tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n: gi\u00e1 tr\u1ecb c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tham chi\u1ebfu tr\u00ean S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ch\u1ee9ng kho\u00e1n.<\/span>
\n a.2) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u00ean: gi\u00e1 tr\u1ecb c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty ph\u00e1t h\u00e0nh lo\u1ea1i ch\u1ee9ng kho\u00e1n \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ea7n nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ch\u1ee9ng kho\u00e1n.\u201d<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 16 <\/span><\/em><\/strong><\/span><\/p>\n

\u201cd) \u0110\u1ed1i v\u1edbi th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc: gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf b\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1 nh\u00e2n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng ph\u1ea3i n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadp kh\u1ea9u t\u00e0i s\u1ea3n th\u00ec gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi th\u1eeba k\u1ebf qu\u00e0 t\u1eb7ng l\u00e0 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n tr\u1eeb (-) c\u00e1c kho\u1ea3n thu\u1ebf \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u m\u00e0 c\u00e1 nh\u00e2n t\u1ef1 n\u1ed9p theo quy \u0111\u1ecbnh.\u201d <\/span><\/p>\n

\u0110i\u1ec1u 20. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft b.4 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 25<\/span><\/em><\/strong><\/span><\/p>\n

\u201cb.4) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n ph\u00ed t\u00edch l\u0169y t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (kh\u00f4ng bao g\u1ed3m b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC. <\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00e3 mua ho\u1eb7c \u0111\u00f3ng g\u00f3p tr\u01b0\u1edbc khi tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi kho\u1ea3n b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n b\u1ea3o hi\u1ec3m t\u1ea1i Vi\u1ec7t Nam m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.\u201d <\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 25 <\/span><\/em><\/strong><\/span><\/p>\n

\u201cc) Thu nh\u1eadp t\u1eeb l\u00e0m \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf thu\u00ea t\u00e0i s\u1ea3n.<\/span>
\n C\u00f4ng ty x\u1ed5 s\u1ed1, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p, tr\u1ea3 ti\u1ec1n hoa h\u1ed3ng cho c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, tham gia m\u1ea1ng l\u01b0\u1edbi b\u00e1n h\u00e0ng \u0111a c\u1ea5p v\u1edbi s\u1ed1 ti\u1ec1n hoa h\u1ed3ng tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n. S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.<\/span>
\n Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m cho c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 tho\u1ea3 thu\u1eadn b\u00ean \u0111i thu\u00ea l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay. S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.\u201d<\/span><\/p>\n

CH\u01af\u01a0NG IV<\/span><\/strong><\/span>
\n M\u1ed8T S\u1ed0 N\u1ed8I DUNG S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG KH\u00c1C <\/span><\/strong><\/span>
\n V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 21. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh 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 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC) nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft a.3 \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 16<\/strong> <\/span><\/em><\/span><\/p>\n

\u201ca.3) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n 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. 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 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span>
\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 thu nh\u1eadp c\u00e1 nh\u00e2n 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 thu nh\u1eadp c\u00e1 nh\u00e2n, 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 s\u1ed1 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>
\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 thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1ea5u tr\u1eeb 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

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b.1 kho\u1ea3n 1 \u0110i\u1ec1u 16<\/span><\/strong><\/em><\/span><\/p>\n

\u201cb.1) H\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd <\/span>
\n – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khai thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 05\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.<\/span>
\n – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng 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\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 khai thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 06\/TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC. <\/span>
\n – C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n hoa h\u1ed3ng t\u1eeb l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p c\u1ee7a c\u00e1 nh\u00e2n khai thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 01\/XSBH\u0110C ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC. <\/span>
\n – \u0110\u1ed1i v\u1edbi t\u1edd khai k\u1ef3 th\u00e1ng\/k\u1ef3 qu\u00fd cu\u1ed1i c\u00f9ng trong n\u0103m, ph\u1ea3i k\u00e8m theo Ph\u1ee5 l\u1ee5c theo m\u1eabu s\u1ed1 01-1\/BK-XSBH\u0110C ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC (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).\u201d<\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 16 <\/span><\/em><\/strong><\/span><\/p>\n

\u201c2. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf<\/span>
\n a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span>
\n a.1) C\u00e1 nh\u00e2n khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n sau \u0111\u00e2y: <\/span>
\n – C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 nh\u01b0ng t\u1ed5 ch\u1ee9c n\u00e0y ch\u01b0a th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf; <\/span>
\n – C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i. <\/span>
\n a.2) H\u00ecnh th\u1ee9c khai thu\u1ebf<\/span>
\n C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo qu\u00fd v\u00e0 khai quy\u1ebft to\u00e1n thu\u1ebf theo n\u0103m. <\/span>
\n a.3) Khai quy\u1ebft to\u00e1n thu\u1ebf<\/span>
\n C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: <\/span>
\n – C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau.<\/span>
\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 \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam 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 (m\u01b0\u1eddi) tri\u1ec7u \u0111\u1ed3ng, \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span>
\n – C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span>
\n a.4) U\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/span>
\n a.4.1) 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 thu\u1ebf thay trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: <\/span>
\n – C\u00e1 nh\u00e2n ch\u1ec9 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 u\u1ef7 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>
\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 u\u1ef7 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 \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 \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y. <\/span>
\n – C\u00e1 nh\u00e2n l\u00e0 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 trong 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 thu\u1ebf 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 thu\u1ebf thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. <\/span>
\n a.4.2) 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>
\n a.5) Nguy\u00ean t\u1eafc khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span>
\n – C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u00ednh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 183 ng\u00e0y, nh\u01b0ng t\u00ednh trong 12 (m\u01b0\u1eddi hai) th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean.<\/span>
\n + N\u0103m t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t: khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y t\u00ednh \u0111\u1ee7 12 (m\u01b0\u1eddi hai) th\u00e1ng li\u00ean t\u1ee5c.<\/span>
\n + T\u1eeb n\u0103m t\u00ednh thu\u1ebf th\u1ee9 hai: khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf 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.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam khai quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec c\u00f3 th\u1ec3 u\u1ef7 quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 cho \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh n\u1ebfu t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3 cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y 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\u00e1 nh\u00e2n xu\u1ea5t c\u1ea3nh.<\/span>
\n – C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed3ng th\u1eddi thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u00ec kh\u00f4ng u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n t\u1ef1 khai quy\u1ebft to\u00e1n thu\u1ebf k\u00e8m theo h\u1ed3 s\u01a1 x\u00e9t gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 46 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n b) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n b.1) H\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd <\/span>
\n C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khai thu\u1ebf qu\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 02\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.<\/span>
\n b.2) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n<\/span>
\n b.2.1) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay th\u00ec khai quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu sau:<\/span>
\n – T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1 02\/QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.<\/span>
\n – Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 02-1\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC n\u1ebfu c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span>
\n – B\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). C\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean b\u1ea3n ch\u1ee5p \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 xem x\u00e9t x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p, theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf (ghi r\u00f5 \u0111\u00e3 n\u1ed9p thu\u1ebf theo t\u1edd khai thu\u1ebf thu nh\u1eadp n\u00e0o) do c\u01a1 quan tr\u1ea3 thu nh\u1eadp c\u1ea5p ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n – B\u1ea3n ch\u1ee5p c\u00e1c ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u1ee9ng minh kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3). <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n v\u00e0 nh\u1eadn thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i. <\/span>
\n b.2.2) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay<\/span>
\n C\u00e1 nh\u00e2n u\u1ef7 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 s\u1ed1 92\/2015\/TT-BTC, k\u00e8m theo b\u1ea3n ch\u1ee5p ho\u00e1 \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>
\n c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf <\/span>
\n c.1) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd<\/span>
\n N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf l\u00e0 C\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd n\u01a1i c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c ho\u1eb7c n\u01a1i ph\u00e1t sinh c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam (tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam).<\/span>
\n c.2) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/span>
\n c.2.1) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp khai thu\u1ebf th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 C\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong n\u0103m. <\/span>
\n c.2.2) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean thu\u1ed9c di\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/span>
\n – C\u00e1 nh\u00e2n \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec 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 tr\u1ea3 thu nh\u1eadp \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng c\u00f3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng kh\u00f4ng t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n \u1edf b\u1ea5t c\u1ee9 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa). <\/span>
\n c.2.3) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 (ba) th\u00e1ng, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% th\u00ec quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span>
\n c.2.4) C\u00e1 nh\u00e2n trong n\u0103m c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i nh\u01b0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span>
\n d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n – Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 (ba m\u01b0\u01a1i) c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. <\/span>
\n – Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf 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.<\/span>
\n \u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span>
\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 h\u1ed3 s\u01a1 khai qu\u00fd, quy\u1ebft to\u00e1n thu\u1ebf.\u201d<\/span><\/p>\n

4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft b.1 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16<\/span><\/em><\/strong><\/span><\/p>\n

\u201cb.1) H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m:<\/span>
\n – T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo m\u1eabu s\u1ed1 03\/B\u0110S-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC. <\/span>
\n – B\u1ea3n ch\u1ee5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gi\u1ea5y t\u1edd ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu c\u00e1c c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai th\u00ec n\u1ed9p b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai k\u00fd v\u1edbi ch\u1ee7 d\u1ef1 \u00e1n c\u1ea5p I, c\u1ea5p II ho\u1eb7c s\u00e0n giao d\u1ecbch c\u1ee7a ch\u1ee7 d\u1ef1 \u00e1n; ho\u1eb7c b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n \u0111\u1ec3 c\u00f3 quy\u1ec1n mua n\u1ec1n nh\u00e0, c\u0103n h\u1ed9 k\u00fd tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 71\/2010\/N\u0110-CP ng\u00e0y 26\/3\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt nh\u00e0 \u1edf. <\/span>
\n – H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai th\u00ec n\u1ed9p H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng H\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng; ho\u1eb7c H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n \u0111\u1ec3 c\u00f3 quy\u1ec1n mua nh\u00e0, n\u1ec1n nh\u00e0, c\u0103n h\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng. N\u1ebfu chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai t\u1eeb l\u1ea7n th\u1ee9 hai tr\u1edf \u0111i th\u00ec c\u00e1c b\u00ean ph\u1ea3i xu\u1ea5t tr\u00ecnh th\u00eam h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Tr\u01b0\u1eddng h\u1ee3p u\u1ef7 quy\u1ec1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec n\u1ed9p H\u1ee3p \u0111\u1ed3ng u\u1ef7 quy\u1ec1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n. <\/span>
\n – C\u00e1c gi\u1ea5y t\u1edd l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b.2, kho\u1ea3n n\u00e0y (trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n).<\/span>
\n – C\u00e1c t\u00e0i li\u1ec7u l\u00e0m c\u0103n c\u1ee9 ch\u1ee9ng minh vi\u1ec7c g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n do g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n t\u1ea1m th\u1eddi ch\u01b0a thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n).<\/span>
\n C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo m\u1eabu s\u1ed1 03\/TBT-B\u0110S-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC cho c\u00e1 nh\u00e2n. <\/span><\/p>\n

5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 16<\/span><\/strong><\/em><\/span><\/p>\n

\u201cc) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n C\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f9ng h\u1ed3 s\u01a1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng ho\u1eb7c Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng. Tr\u01b0\u1eddng h\u1ee3p \u1edf \u0111\u1ecba ph\u01b0\u01a1ng ch\u01b0a th\u1ef1c hi\u1ec7n quy ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u00ec n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp cho v\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai th\u00ec khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf u\u1ef7 nhi\u1ec7m thu.<\/span>
\n d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn b\u00ean mua l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay cho b\u00ean b\u00e1n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 th\u1ecfa thu\u1eadn b\u00ean mua l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay cho b\u00ean b\u00e1n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eafn v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u01b0\u01a1ng lai l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.\u201d<\/span><\/p>\n

6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 5 \u0110i\u1ec1u 16<\/span><\/strong><\/em><\/span><\/p>\n

\u201c5. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/span>
\n a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span>
\n a.1) C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a C\u00f4ng ty \u0111\u1ea1i ch\u00fang giao d\u1ecbch t\u1ea1i S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n kh\u00f4ng ph\u1ea3i khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, C\u00f4ng ty ch\u1ee9ng kho\u00e1n, Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n l\u01b0u k\u00fd, C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 n\u01a1i c\u00e1 nh\u00e2n u\u1ef7 th\u00e1c qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n a.2) C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kh\u00f4ng th\u00f4ng qua h\u1ec7 th\u1ed1ng giao d\u1ecbch tr\u00ean S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n:<\/span>
\n – C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang \u0111\u00e3 \u0111\u0103ng k\u00fd ch\u1ee9ng kho\u00e1n t\u1eadp trung t\u1ea1i Trung t\u00e2m l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n kh\u00f4ng khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, C\u00f4ng ty ch\u1ee9ng kho\u00e1n, Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n – C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u01b0a l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang nh\u01b0ng t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n \u1ee7y quy\u1ec1n cho c\u00f4ng ty ch\u1ee9ng kho\u00e1n qu\u1ea3n l\u00fd danh s\u00e1ch c\u1ed5 \u0111\u00f4ng kh\u00f4ng khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, C\u00f4ng ty ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qu\u1ea3n l\u00fd danh s\u00e1ch c\u1ed5 \u0111\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n a.3) C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i ti\u1ebft a.1 v\u00e0 ti\u1ebft a.2 kho\u1ea3n n\u00e0y khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span>
\n a.4) Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch c\u1ed5 \u0111\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n khai thu\u1ebf thay cho c\u00e1 nh\u00e2n th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai thay h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Doanh nghi\u1ec7p khai thay 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 \u0110\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, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a doanh nghi\u1ec7p. Tr\u00ean h\u1ed3 s\u01a1 t\u00ednh thu\u1ebf, ch\u1ee9ng t\u1eeb thu thu\u1ebf v\u1eabn th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n. <\/span>
\n b) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n thu\u1ed9c di\u1ec7n khai tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft a.3 kho\u1ea3n n\u00e0y g\u1ed3m:<\/span>
\n – T\u1edd khai m\u1eabu s\u1ed1 04\/CNV-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC;<\/span>
\n – B\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/span>
\n c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n C\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp khai thu\u1ebf t\u1eebng l\u1ea7n ph\u00e1t sinh n\u00eau t\u1ea1i \u0111i\u1ec3m a.3 kho\u1ea3n n\u00e0y n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n m\u00e0 c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n – Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n th\u00ec th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch c\u1ed5 \u0111\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n \u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span>
\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 h\u1ed3 s\u01a1 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 22. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 5 \u0110i\u1ec1u 33 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n

\u201c5. Ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp. Tr\u01b0\u1eddng h\u1ee3p sau khi b\u00f9 tr\u1eeb c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p sau khi b\u00f9 tr\u1eeb c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp l\u1eadp Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 ho\u00e0n tr\u1ea3 thu\u1ebf theo quy \u0111\u1ecbnh.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 23. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n

\u201c\u0110i\u1ec1u 53. Ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span>
\n Vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf. <\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.<\/span>
\n C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, ho\u1eb7c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo.<\/span>
\n 1. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp sau khi b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n m\u00e0 c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ebfu \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ho\u00e0n tr\u1ea3 th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/span>
\n – Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb, bi\u00ean lai n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ea1i b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 ch\u1ec9 c\u1ea7n ghi s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau [47] – \u201cS\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n NNT\u201d ho\u1eb7c ch\u1ec9 ti\u00eau [49] – \u201cT\u1ed5ng s\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb cho c\u00e1c ph\u00e1t sinh c\u1ee7a k\u1ef3 sau\u201d t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo m\u1eabu s\u1ed1 02\/QTT-TNCN khi quy\u1ebft to\u00e1n thu\u1ebf.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 24. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c m\u1eabu bi\u1ec3u, t\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh v\u00e0 m\u1eabu bi\u1ec3u, t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/strong><\/span><\/p>\n

1. Thay th\u1ebf m\u1eabu s\u1ed1 01\/THKH v\u00e0 01A\/KK-H\u0110 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC b\u1eb1ng m\u1eabu s\u1ed1 01\/CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 2. Thay th\u1ebf c\u00e1c m\u1eabu bi\u1ec3u s\u1ed1 02\/THKH, 01\/KK-TTS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC b\u1eb1ng c\u00e1c m\u1eabu bi\u1ec3u m\u1edbi t\u01b0\u01a1ng \u1ee9ng s\u1ed1 01\/TB-CNKD, 01\/TTS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 3. Thay th\u1ebf m\u1eabu s\u1ed1 01\/KK-BH\u0110C v\u00e0 01\/KK-XS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC b\u1eb1ng m\u1eabu s\u1ed1 01\/BHXS\u0110C ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 4. Thay th\u1ebf m\u1eabu s\u1ed1 02-1\/BK-BH, 02-1\/BK-\u0110C v\u00e0 02-1\/BK-XS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC b\u1eb1ng m\u1eabu s\u1ed1 01-1\/BK-BHXS\u0110C ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 5. Thay th\u1ebf m\u1eabu Bi\u00ean lai thu thu\u1ebf s\u1ed1 CTT-50 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1042\/1998\/Q\u0110-BTC ng\u00e0y 15\/8\/1998 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh b\u1eb1ng m\u1eabu s\u1ed1 CTT-50 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 l\u1eadp v\u00e0 c\u1ea5p cho c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/span>
\n 6. S\u1eeda \u0111\u1ed5i c\u00e1c m\u1eabu bi\u1ec3u s\u1ed1 05\/KK-TNCN, 05-1\/BK-TNCN, 05-2\/BK-TNCN, 05-3\/BK-TNCN, 02\/KK-TNCN, 11\/KK-TNCN, 11-1\/TB-TNCN, 04-2\/KK-TNCN, 07\/KK-TNCN, 09\/KK-TNCN, 03\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh b\u1eb1ng c\u00e1c m\u1eabu bi\u1ec3u m\u1edbi t\u01b0\u01a1ng \u1ee9ng s\u1ed1 05\/QTT-TNCN, 05-1\/BK-TNCN, 05-2\/BK-TNCN, 05-3\/BK-TNCN, 05\/KK-TNCN, 03\/B\u0110S-TNCN, 03\/TBT-B\u0110S-TNCN, 04\/UQ-QTT-TNCN, 02\/KK-TNCN, 02\/QT-TNCN, 06\/TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n 7. C\u00e1c m\u1eabu bi\u1ec3u, t\u1edd khai kh\u00e1c v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC \u0111\u01b0\u1ee3c thay th\u1ebf theo c\u00e1c m\u1eabu bi\u1ec3u, t\u1edd khai t\u01b0\u01a1ng \u1ee9ng ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Danh m\u1ee5c c\u00e1c m\u1eabu bi\u1ec3u, t\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh v\u00e0 m\u1eabu bi\u1ec3u, t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ed1ng k\u00ea theo Ph\u1ee5 l\u1ee5c s\u1ed1 01ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

CH\u01af\u01a0NG V<\/strong>
\nT\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 25. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong> <\/span><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 30 th\u00e1ng 07 n\u0103m 2015 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb n\u0103m 2015 tr\u1edf \u0111i.<\/span>
\n C\u00e1c h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016.<\/span>
\n 2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng thu\u00ea trong nhi\u1ec1u n\u0103m v\u00e0 \u0111\u00e3 khai thu\u1ebf, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y th\u00ec kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 khai, \u0111\u00e3 n\u1ed9p.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 25% nh\u01b0ng \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2014 c\u01a1 quan thu\u1ebf ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c khai \u0111i\u1ec1u ch\u1ec9nh theo thu\u1ebf su\u1ea5t 2% n\u1ebfu c\u00f3 y\u00eau c\u1ea7u.<\/span>
\n 4. B\u00e3i b\u1ecf ti\u1ebft b.2.2, ti\u1ebft b.2.3 v\u00e0 ti\u1ebft b.2.4 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 16; b\u00e3i b\u1ecf \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh 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>
\n 5. B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 16 v\u00e0 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 6. B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 7, \u0110i\u1ec1u 8, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 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>
\n 7. B\u00e3i b\u1ecf \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng casino. <\/span>
\n 8. \u0110\u1ed1i v\u1edbi m\u1ee9c thu\u1ebf kho\u00e1n n\u0103m 2015 (\u0111ang th\u1ef1c hi\u1ec7n), ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/8\/2015 Chi c\u1ee5c Thu\u1ebf g\u1eedi Danh s\u00e1ch h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Danh s\u00e1ch h\u1ed9 kho\u00e1n v\u00e0 m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ebfn H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n v\u00e0 M\u1eb7t tr\u1eadn t\u1ed5 qu\u1ed1c qu\u1eadn, huy\u1ec7n, x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n. \u0110\u1ed3ng th\u1eddi Chi c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ni\u00eam y\u1ebft c\u00f4ng khai t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda c\u1ee7a Chi c\u1ee5c Thu\u1ebf v\u00e0 U\u1ef7 ban nh\u00e2n d\u00e2n qu\u1eadn, huy\u1ec7n; v\u00e0 t\u1ea1i c\u1eeda, c\u1ed5ng ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m th\u00edch h\u1ee3p c\u1ee7a: tr\u1ee5 s\u1edf U\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n; tr\u1ee5 s\u1edf \u0110\u1ed9i thu\u1ebf; Ban qu\u1ea3n l\u00fd ch\u1ee3;… \u0111\u1ea3m b\u1ea3o thu\u1eadn l\u1ee3i cho vi\u1ec7c ti\u1ebfp nh\u1eadn th\u00f4ng tin \u0111\u1ec3 gi\u00e1m s\u00e1t c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/span>
\n Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u1ea3nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

L\u01afU \u00dd B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n. _____________________________________________ TH\u00d4NG T\u01af H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 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..<\/p>\n","protected":false},"author":7,"featured_media":3715,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[392],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3476"}],"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=3476"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3476\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/3715"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3476"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}