{"id":3668,"date":"2015-07-25T02:25:46","date_gmt":"2015-07-25T02:25:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3668"},"modified":"2015-08-13T03:37:51","modified_gmt":"2015-08-13T03:37:51","slug":"cong-van-so-17526-btc-tct-huong-dan-cac-luat-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3668","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 17526 \/BTC-TCT – h\u01b0\u1edbng d\u1eabn c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf"},"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

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00f4ng v\u0103n s\u1ed1\u00a017526 \/BTC-TCT ban h\u00e0nh ng\u00e0y 01 th\u00e1ng 12 n\u0103m 2014 Tri\u1ec3n khai th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n\u1ed9i dung 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.<\/span><\/p>\n

\"C\u00f4ng<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0K\u00ednh g\u1eedi:<\/strong> <\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0– UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0– S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0– C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng.<\/span><\/p>\n

Ng\u00e0y 26\/11\/2014, Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kho\u00e1 XIII, k\u1ef3 h\u1ecdp th\u1ee9 8 \u0111\u00e3 th\u00f4ng qua 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, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2015.<\/span>
\n Hi\u1ec7n nay, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang kh\u1ea9n tr\u01b0\u01a1ng ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan h\u1eefu quan tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 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. Trong khi ch\u1edd c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt, B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n\u1ed9i dung nhi\u1ec7m v\u1ee5 c\u1ea7n \u0111\u01b0\u1ee3c tri\u1ec3n khai th\u1ef1c hi\u1ec7n ngay trong th\u00e1ng 12\/2014 \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01\/01\/2015 nh\u01b0 sau:<\/span>
\n 1. Nh\u1eefng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quan tr\u1ecdng c\u1ea7n t\u1ed5 ch\u1ee9c chu\u1ea9n b\u1ecb ngay trong th\u00e1ng 12\/2014 \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01\/01\/2015<\/span><\/strong><\/span>
\n 1.1. N\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh<\/span><\/strong><\/span>
\n – Theo quy \u0111\u1ecbnh hi\u1ec7n nay (t\u1eeb 31\/12\/2014 v\u1ec1 tr\u01b0\u1edbc) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12, 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: Thu\u1ebf TNCN c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean doanh thu ho\u1eb7c doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u00ea khai tr\u1eeb chi ph\u00ed kinh doanh; v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span>
\n – T\u1eeb ng\u00e0y 01\/01\/2015, th\u1ef1c hi\u1ec7n Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt thu\u1ebf th\u00ec c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0 sau:<\/span>
\n + Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: 0,5%<\/span>
\n + D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 2%<\/span>
\n Ri\u00eang ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p: 5%<\/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: 1,5%<\/span>
\n + Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 1% <\/span>
\n 1.2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kh\u00e1c v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> <\/span>
\n a) T\u1eeb 01\/01\/2015 mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi:<\/span>
\n – 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 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.<\/span>
\n – 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 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, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n xa b\u1edd v\u00e0 thu nh\u1eadp c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u.<\/span>
\n b) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00e1 nh\u00e2n<\/span>
\n T\u1eeb 01\/01\/2015, \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n thay cho th\u1ef1c hi\u1ec7n 02 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y. Kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/span>
\n c) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n<\/span>
\n T\u1eeb 01\/01\/2015, \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n thay cho th\u1ef1c hi\u1ec7n 02 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y.<\/span>
\n 1.3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/span><\/strong><\/span>
\n – B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3ng m\u1edbi t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd.<\/span>
\n – Chuy\u1ec3n 3 nh\u00f3m m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf GTGT thu\u1ebf su\u1ea5t 5% sang \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0: Ph\u00e2n b\u00f3n; Th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, v\u1eadt nu\u00f4i; M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p.<\/span>
\n 1.4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean<\/span><\/strong><\/span>
\n – Chuy\u1ec3n t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf sang \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, di\u00eam nghi\u1ec7p.<\/span>
\n 2. C\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh ngay trong th\u00e1ng 12\/2014 \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y<\/strong> 01\/01\/2015<\/span>
\n Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, trong th\u00e1ng 12\/2014 \u1ee6y ban nh\u00e2n d\u00e2n qu\u1eadn, huy\u1ec7n, c\u00e1c Chi c\u1ee5c thu\u1ebf ph\u1ea3i tri\u1ec3n khai h\u01b0\u1edbng d\u1eabn \u0111\u1ebfn t\u1eebng h\u1ed9 c\u00e1 nh\u00e2n kinh doanh nh\u1eefng n\u1ed9i dung quan tr\u1ecdng s\u1eeda \u0111\u1ed5i c\u1ee7a Lu\u1eadt thu\u1ebf TNCN v\u00e0 t\u1ed5 ch\u1ee9c in, ph\u00e1t t\u1edd khai, h\u01b0\u1edbng d\u1eabn c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kinh doanh k\u00ea khai doanh s\u1ed1 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh doanh s\u1ed1 \u0111\u1ec3 t\u00ednh m\u1ee9c thu\u1ebf kho\u00e1n \u1ed5n \u0111\u1ecbnh cho n\u0103m 2015. C\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ch\u1ee7 y\u1ebfu nh\u01b0 sau:<\/span>
\n a) V\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh:<\/span>
\n – \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n l\u00e0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n \u1ed5n \u0111\u1ecbnh trong 1 n\u0103m.<\/span>
\n – Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf:<\/span>
\n S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p 1th\u00e1ng = (Doanh thu ch\u1ecbu thu\u1ebf TNCN kho\u00e1n 01 th\u00e1ng \u00d7 t\u1ef7 l\u1ec7 thu\u1ebf TNCN) + (Doanh thu ch\u1ecbu thu\u1ebf GTGT kho\u00e1n 01 th\u00e1ng \u00d7 t\u1ef7 l\u1ec7 thu\u1ebf GTGT).<\/span>
\n b) V\u1ec1 vi\u1ec7c khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 c\u00e1 nh\u00e2n kinh doanh: <\/span>
\n H\u1ed9 c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai doanh thu \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh thu\u1ebf kho\u00e1n n\u0103m 2015 theo m\u1eabu 01\/THKH ban h\u00e0nh k\u00e8m theo c\u00f4ng v\u0103n n\u00e0y.<\/span>
\n C\u1ee5c Thu\u1ebf, UBND Qu\u1eadn, Huy\u1ec7n ch\u1ec9 \u0111\u1ea1o Chi c\u1ee5c Thu\u1ebf t\u1ed5 ch\u1ee9c ph\u1ed1i h\u1ee3p v\u1edbi ph\u00f2ng kinh t\u1ebf ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u00e1nh gi\u00e1 doanh s\u1ed1 \u0111\u1ed1i v\u1edbi t\u1eebng \u0111\u1ecba b\u00e0n ph\u01b0\u1eddng, x\u00e3; t\u1eebng ng\u00e0nh ngh\u1ec1 kinh doanh, nh\u1ea5t l\u00e0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh nh\u00e0 h\u00e0ng \u0103n u\u1ed1ng, th\u01b0\u01a1ng m\u1ea1i, kinh doanh v\u1eadn t\u1ea3i,…\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang, \u0111\u1ee7 doanh s\u1ed1 t\u00ednh thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh, \u0111\u1ea3m b\u1ea3o c\u00e1c y\u00eau c\u1ea7u sau: <\/span>
\n + T\u0103ng m\u1ee9c thu\u1ebf so v\u1edbi m\u1ee9c th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n n\u0103m 2014 t\u1ed1i thi\u1ec3u 16% theo \u0111\u00fang y\u00eau c\u1ea7u t\u1ea1i Ch\u1ec9 th\u1ecb s\u1ed1 14\/CT-TTg ng\u00e0y 14\/6\/2014 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i v\u00e0 d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2015, ph\u00f9 h\u1ee3p v\u1edbi t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf v\u00e0 ch\u1ec9 s\u1ed1 gi\u00e1. <\/span>
\n + \u0110\u1ea3m b\u1ea3o nhi\u1ec7m v\u1ee5 d\u1ef1 to\u00e1n thu ng\u00e2n s\u00e1ch 2015 c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n t\u1ec9nh, huy\u1ec7n quy\u1ebft \u0111\u1ecbnh.<\/span>
\n + Doanh s\u1ed1 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf quy m\u00f4 kinh doanh, ph\u1ea1m vi kinh doanh, ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc \u0111\u1ea3m b\u1ea3o chi ph\u00ed \u0111\u1ea7u t\u01b0, chi ph\u00ed \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ea3n xu\u1ea5t kinh doanh (chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng; chi ph\u00ed nguy\u00ean nhi\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc, chi ph\u00ed gi\u00e1 v\u1ed1n h\u00e0ng ho\u00e1 b\u00e1n ra; chi ph\u00ed thu\u00ea nh\u00e2n c\u00f4ng v\u00e0 ti\u1ec1n c\u00f4ng c\u1ea7n thi\u1ebft c\u1ee7a nh\u1eefng ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp kinh doanh,…).<\/span>
\n Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, Chi c\u1ee5c Thu\u1ebf d\u1ef1 ki\u1ebfn m\u1ee9c doanh thu, m\u1ee9c thu\u1ebf kho\u00e1n n\u0103m 2015 v\u00e0 ni\u00eam y\u1ebft c\u00f4ng khai tr\u01b0\u1edbc ng\u00e0y 25\/12\/2014 t\u1ea1i Tr\u1ee5 s\u1edf UBND ph\u01b0\u1eddng, x\u00e3; tr\u1ee5 s\u1edf \u0111\u1ed9i thu\u1ebf; ban qu\u1ea3n l\u00fd ch\u1ee3; … \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u v\u1ec1 s\u1ed1 h\u1ed9, m\u1ee9c doanh thu, m\u1ee9c thu\u1ebf … c\u1ee7a t\u1eebng h\u1ed9 v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a C\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf. C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c gi\u00e1m s\u00e1t, ki\u1ec3m tra tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 cho \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n tr\u01b0\u1edbc ng\u00e0y 10\/01\/2015 \u0111\u1ed1i v\u1edbi t\u1eebng Chi c\u1ee5c Thu\u1ebf, trong \u0111\u00f3 ch\u1ec9 r\u00f5 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf quy m\u00f4 kinh doanh. Qua k\u1ebft qu\u1ea3 t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn ph\u1ea3n \u1ea3nh v\u1ec1 doanh thu, m\u1ee9c thu\u1ebf kho\u00e1n, 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 x\u00e3, ph\u01b0\u1eddng v\u1ec1 doanh thu, m\u1ee9c thu\u1ebf kho\u00e1n n\u0103m 2015 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 10\/01\/2015. <\/span>
\n C\u0103n c\u1ee9 t\u00e0i li\u1ec7u khai thu\u1ebf c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh, k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra th\u1ef1c t\u1ebf, bi\u00ean b\u1ea3n h\u1ecdp v\u1edbi h\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng, t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i khi ni\u00eam y\u1ebft c\u00f4ng khai v\u00e0 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o, y\u00eau c\u1ea7u 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 ch\u1eadm nh\u1ea5t tr\u01b0\u1edbc 15\/01\/2015. Tr\u00ean c\u01a1 s\u1edf S\u1ed5 b\u1ed9 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t, Chi c\u1ee5c Thu\u1ebf, C\u1ee5c thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin h\u1ed9 kho\u00e1n tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ng\u00e0nh thu\u1ebf ch\u1eadm nh\u1ea5t tr\u01b0\u1edbc ng\u00e0y 30\/01\/2015.<\/span>
\n c) Chi c\u1ee5c thu\u1ebf r\u00e0 so\u00e1t c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111ang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai tr\u01b0\u1edbc \u0111\u00e2y, tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean t\u1eeb 10 lao \u0111\u1ed9ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp doanh nghi\u1ec7p th\u00ec khai thu\u1ebf theo m\u1eabu 01\/THKH \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n n\u00eau tr\u00ean.<\/span>
\n 2.2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n<\/span><\/strong><\/span>
\n a) N\u1ed9i dung k\u00ea khai, n\u1ed9p thu\u1ebf cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n t\u1eeb 01\/01\/2015.<\/span>
\n – \u0110\u1ed1i v\u1edbi 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 – Chi c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n khai thu\u1ebf doanh thu cho thu\u00ea t\u1eeb ng\u00e0y 01\/01\/2015 \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo m\u1eabu 01\/KK-TTS ban h\u00e0nh k\u00e8m theo c\u00f4ng v\u0103n n\u00e0y. Chi c\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ecba b\u00e0n ho\u1eb7c \u0111\u1ecba b\u00e0n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh s\u1ed1 cho thu\u00ea ph\u00f9 h\u1ee3p.<\/span>
\n H\u1ed9, c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n khai thu\u1ebf m\u1ed9t l\u1ea7n theo t\u1eebng h\u1ee3p \u0111\u1ed3ng cho thu\u00ea v\u00e0 tr\u1ef1c ti\u1ebfp n\u1ed9p thu\u1ebf theo k\u1ef3 h\u1ea1n thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng v\u00e0o kho b\u1ea1c ho\u1eb7c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc \u1ee7y nhi\u1ec7m thu ng\u00e2n s\u00e1ch theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span>
\n b) N\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf.<\/span>
\n – Chi c\u1ee5c Thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p c\u00e1c c\u01a1 quan tr\u00ean \u0111\u1ecba b\u00e0n (qu\u1ea3n l\u00fd nh\u00e0 \u0111\u1ea5t, qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa…) \u0111\u1ec3 qu\u1ea3n l\u00fd \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 cho thu\u00ea; c\u00f3 bi\u1ec7n ph\u00e1p \u0111\u1ea5u tranh ph\u00f2ng ch\u1ed1ng t\u00ecnh tr\u1ea1ng cho thu\u00ea kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf, cho thu\u00ea v\u1edbi danh ngh\u0129a cho m\u01b0\u1ee3n, cho \u1edf nh\u1edd, ….<\/span>
\n – C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng, Chi c\u1ee5c Thu\u1ebf c\u00e1c Qu\u1eadn c\u0103n c\u1ee9 gi\u00e1 \u0111\u1ea5t do UBND c\u00e1c t\u1ec9nh quy \u0111\u1ecbnh; c\u0103n c\u1ee9 \u0111\u01a1n gi\u00e1 x\u00e2y d\u1ef1ng; c\u0103n c\u1ee9 gi\u00e1 t\u00e0i s\u1ea3n cho thu\u00ea; c\u0103n c\u1ee9 gi\u00e1 b\u00ecnh qu\u00e2n th\u1ecb tr\u01b0\u1eddng cho thu\u00ea nh\u00e0 \u0111\u1ea5t, \u00f4 t\u00f4, t\u00e0i s\u1ea3n x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 gi\u00e1 cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ecba b\u00e0n theo t\u1eebng tuy\u1ebfn ph\u1ed1, t\u1eebng lo\u1ea1i h\u00ecnh t\u00e0i s\u1ea3n ( \u00f4 t\u00f4, t\u00e0u thuy\u1ec1n, …) l\u00e0m c\u01a1 s\u1edf qu\u1ea3n l\u00fd thu\u1ebf, x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c tham v\u1ea5n ki\u1ec3m tra v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n. <\/span>
\n Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ea7n tri\u1ec3n khai g\u1ea5p trong th\u00e1ng 12\/2014 \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01\/01\/2015. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ec9 \u0111\u1ea1o C\u1ee5c Thu\u1ebf, UBND c\u00e1c Qu\u1eadn huy\u1ec7n v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n kh\u1ea9n tr\u01b0\u01a1ng, k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng n\u1ed9i dung c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u1ee7a m\u1ed9t s\u1ed1 Lu\u1eadt v\u1ec1 thu\u1ebf; B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u c\u00e1c \u0111\u1ed3ng ch\u00ed C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf qu\u00e1n tri\u1ec7t, t\u1eadp hu\u1ea5n cho c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan v\u00e0 t\u1ed5 ch\u1ee9c tuy\u00ean truy\u1ec1n, h\u01b0\u1edbng d\u1eabn \u0111\u1ebfn t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 vi\u1ec7c tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c n\u1ed9i dung quan tr\u1ecdng c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt thu\u1ebf.<\/span>
\n Trong t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ph\u00e1t sinh nh\u1eefng v\u01b0\u1edbng m\u1eafc kh\u00f3 kh\u0103n, \u0111\u1ec1 ngh\u1ecb UBND c\u00e1c c\u1ea5p, C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf b\u00e1o c\u00e1o, ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i Ch\u00ednh (\u0111\u1ecba ch\u1ec9 website: www.mof.gov.vn<\/span><\/span> ) \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.\/.<\/span><\/p>\n

 <\/p>\n

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

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00f4ng v\u0103n s\u1ed1 17526 \/BTC-TCT ban h\u00e0nh ng\u00e0y 01 th\u00e1ng 12 n\u0103m 2014 Tri\u1ec3n khai th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n\u1ed9i dung 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.<\/p>\n","protected":false},"author":7,"featured_media":3851,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[397],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3668"}],"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=3668"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3668\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/3851"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3668"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}