{"id":4642,"date":"2015-07-28T09:32:19","date_gmt":"2015-07-28T09:32:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4642"},"modified":"2016-07-12T09:08:59","modified_gmt":"2016-07-12T09:08:59","slug":"cong-van-so-2994tct-tncn-sua-doi-bo-sung-thong-tu-so-922015tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4642","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 2994\/TCT-TNCN – s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC"},"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

\"C\u00f4ng<\/span><\/h2>\n

K\u00ednh g\u1eedi:<\/strong><\/span> C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/strong> ng\u00e0y 15\/6\/2015 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT, thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 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 ng\u00e0y 26\/11\/2014 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n \u0110\u1ec1 ngh\u1ecb c\u00e1c C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ph\u1ed5 bi\u1ebfn \u0111\u1ebfn c\u00e1n b\u1ed9 thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u00e1c n\u1ed9i dung c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC n\u00eau tr\u00ean, trong \u0111\u00f3 tr\u1ecdng t\u00e2m v\u00e0o m\u1ed9t s\u1ed1 n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n I. M\u1ed8T S\u1ed0 N\u1ed8I DUNG S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG V\u1ec0 CH\u00cdNH S\u00c1CH THU\u1ebe V\u00c0 KHAI THU\u1ebe \u0110\u1ed0I V\u1edaI C\u00c1 NH\u00c2N KINH DOANH<\/span><\/strong><\/span>
\n 1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n<\/span><\/strong><\/span>
\n 1.1 V\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/a><\/strong> ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (sau \u0111\u00e2y g\u1ecdi l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC) th\u00ec:<\/span>
\n T\u1eeb n\u0103m 2015 c\u00e1 nh\u00e2n kinh doanh (h\u1ed9 kinh doanh) n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n l\u00e0 c\u00e1 nh\u00e2n kinh doanh h\u00e0ng ho\u00e1, 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 thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n, c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb hay kh\u00f4ng.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a><\/strong> ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (sau \u0111\u00e2y g\u1ecdi l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC) th\u00ec:<\/span>
\n – C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span>
\n – C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai n\u1ebfu th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span>
\n 1.2. V\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf c\u00f3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \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>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft a.1 \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n T\u1eeb ng\u00e0y 01\/01\/2016, 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 v\u00e0o doanh thu kho\u00e1n v\u00e0 doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n, kh\u00f4ng ph\u00e2n bi\u1ec7t ho\u00e1 \u0111\u01a1n s\u1eed d\u1ee5ng theo quy\u1ec3n hay ho\u00e1 \u0111\u01a1n s\u1eed d\u1ee5ng l\u1ebb theo t\u1eebng s\u1ed1.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft a.1.2 \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec:<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n quy\u1ec3n: n\u1ebfu doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n th\u1ea5p h\u01a1n ho\u1eb7c b\u1eb1ng doanh thu kho\u00e1n th\u00ec c\u00e1 nh\u00e2n ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf kho\u00e1n; n\u1ebfu doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n cao h\u01a1n doanh thu kho\u00e1n th\u00ec ngo\u00e0i vi\u1ec7c n\u1ed9p thu\u1ebf kho\u00e1n c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p b\u1ed5 sung thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n cao h\u01a1n doanh thu kho\u00e1n.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n do c\u01a1 quan thu\u1ebf b\u00e1n l\u1ebb theo t\u1eebng s\u1ed1 th\u00ec c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u1ed3ng th\u1eddi khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span>
\n 1.3. V\u1ec1 vi\u1ec7c c\u00e1 nh\u00e2n kinh doanh nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft b.3 kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n 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\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u01b0\u1ee3c t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu kho\u00e1n c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft a.4 \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec:<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n kinh doanh nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u00ec \u00e1p d\u1ee5ng theo t\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1ea5n \u0111\u1ecbnh c\u1ee7a m\u1ed9t ng\u00e0nh ngh\u1ec1 kinh doanh ch\u00ednh.<\/span>
\n 1.4. V\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 kho\u00e1n<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n trong n\u0103m c\u00f3 thay \u0111\u1ed5i v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh (ng\u00e0nh ngh\u1ec1, quy m\u00f4, \u0111\u1ecba \u0111i\u1ec3m, …) 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, m\u1ee9c thu\u1ebf kho\u00e1n v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c v\u1ec1 c\u00e1 nh\u00e2n kinh doanh cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a n\u0103m t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thay \u0111\u1ed5i v\u1ec1 ng\u00e0nh ngh\u1ec1 kinh doanh th\u00ec c\u01a1 quan thu\u1ebf ch\u1ec9 x\u00e1c \u0111\u1ecbnh l\u1ea1i doanh thu kho\u00e1n \u0111\u1ec3 \u00e1p d\u1ee5ng cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a n\u0103m t\u00ednh thu\u1ebf n\u1ebfu qua s\u1ed1 li\u1ec7u x\u00e1c minh, ki\u1ec3m tra, thanh tra 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. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1 kinh doanh th\u00ec th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung theo th\u1ef1c t\u1ebf c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh thay \u0111\u1ed5i.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 6 \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 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC) th\u00ec:<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kho\u00e1n c\u00f3 thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1, quy m\u00f4 kinh doanh th\u00ec c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf kho\u00e1n v\u00e0 \u1ed5n \u0111\u1ecbnh trong th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, kh\u00f4ng ph\u00e2n bi\u1ec7t doanh thu thay \u0111\u1ed5i t\u1eeb 50% tr\u1edf l\u00ean.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n<\/span><\/strong><\/span>
\n 2.1. V\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/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, ho\u1eb7c<\/span>
\n – B\u00ean thu\u00ea t\u00e0i s\u1ea3n khai v\u00e0 n\u1ed9p thu\u1ebf thay n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng c\u00f3 tho\u1ea3 thu\u1eadn b\u00ean thu\u00ea l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC th\u00ec:<\/span>
\n C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf<\/span>
\n 2.2. V\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ef3 khai thu\u1ebf<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/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 – C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf theo t\u1eebng k\u1ef3 thanh to\u00e1n ho\u1eb7c khai thu\u1ebf m\u1ed9t l\u1ea7n theo n\u0103m, kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi doanh thu cho thu\u00ea t\u00e0i s\u1ea3n.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC th\u00ec:<\/span>
\n – C\u00e1 nh\u00e2n khai thu\u1ebf theo t\u1eebng h\u1ee3p \u0111\u1ed3ng t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd n\u01a1i c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea.<\/span>
\n – C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n khai thu\u1ebf theo qu\u00fd ho\u1eb7c khai thu\u1ebf theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh v\u00e0 ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n theo n\u0103m.<\/span>
\n 2.3. V\u1ec1 h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 1 v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n ch\u1ec9 ph\u1ea3i n\u1ed9p k\u00e8m theo t\u1edd khai b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n m\u1ed9t l\u1ea7n duy nh\u1ea5t n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC th\u00ec:<\/span>
\n C\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p k\u00e8m theo t\u1edd khai b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n m\u1ed7i l\u1ea7n khai thu\u1ebf.<\/span>
\n 3. \u0110\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.<\/span><\/strong><\/span>
\n 3.1. V\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf, khai thu\u1ebf t\u1ea1i 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><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/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 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. 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 – Doanh nghi\u1ec7p 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 Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf TNCN s\u1ed1 04\/2007\/QH13 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf TNCN s\u1ed1 26\/2012\/QH13 th\u00ec:<\/span>
\n – Kh\u00f4ng quy \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh. Do \u0111\u00f3, Doanh nghi\u1ec7p tr\u01b0\u1edbc khi tr\u1ea3 ti\u1ec1n cho 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 kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC n\u1ebfu m\u1ee9c chi tr\u1ea3 tr\u00ean 9 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n – H\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec: Doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n cho 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 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 theo m\u1eabu 06\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span>
\n 3.2. V\u1ec1 vi\u1ec7c khai thu\u1ebf n\u0103m<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n C\u00e1 nh\u00e2n 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 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 ho\u1eb7c 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 nh\u01b0ng c\u00e1 nh\u00e2n kh\u00f4ng u\u1ef7 quy\u1ec1n cho C\u00f4ng ty XSKT, DNBH, DN BH\u0110C kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay th\u00ec cu\u1ed1i n\u0103m c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf m\u1ed9t l\u1ea7n v\u00e0o T\u1edd khai thu\u1ebf n\u0103m.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec: 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 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n, theo \u0111\u00f3 c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i t\u1ef1 khai thu\u1ebf.<\/span>
\n 4. \u0110\u1ed1i v\u1edbi x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1, \u0111i\u1ec3m b v\u00e0 c kho\u1ea3n 1 \u0110i\u1ec1u 2, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 3, \u0111i\u1ec3m b v\u00e0 c kho\u1ea3n 1 \u0110i\u1ec1u 4, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n – C\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN n\u1ebfu c\u00f3 doanh thu kinh doanh trong n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c nh\u00f3m, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ed3ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho thu\u00ea th\u00ec m\u1ee9c doanh thu t\u1eeb 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 GTGT, kh\u00f4ng ph\u1ea3i thu\u1ebf TNCN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho m\u1ed9t ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t trong n\u0103m t\u00ednh thu\u1ebf.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Lu\u1eadt thu\u1ebf GTGT v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf GTGT, Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec:<\/span>
\n – T\u1eeb n\u0103m 2015 tr\u1edf v\u1ec1 tr\u01b0\u1edbc ng\u01b0\u1ee1ng doanh thu 100 tri\u1ec7u \u0111\u1ed3ng ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi thu\u1ebf GTGT. \u0110\u1ed1i v\u1edbi thu\u1ebf TNCN, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p thu\u1ebf n\u1ebfu c\u00f3 thu nh\u1eadp \u0111\u1ebfn m\u1ee9c ph\u1ea3i ch\u1ecbu thu\u1ebf.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c nh\u00f3m, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ed3ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho thu\u00ea th\u00ec m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng c\u00e1 nh\u00e2n \u0111\u1ec3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span>
\n 5. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 6, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n – 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 u\u1ef7 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 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 – 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 u\u1ef7 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 theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC th\u00ec: kh\u00f4ng h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c, do \u0111\u00f3, t\u1eebng c\u00e1 nh\u00e2n ph\u1ea3i tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span>
\n II. M\u1ed8T S\u1ed0 N\u1ed8I DUNG S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI C\u00c1 NH\u00c2N KINH DOANH<\/span><\/strong><\/span>
\n 1. V\u1ec1 c\u00f4ng khai th\u00f4ng tin c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n<\/span><\/strong><\/span>
\n H\u00e0ng n\u0103m, Chi c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ni\u00eam y\u1ebft \u0111\u1ec3 l\u1ea5y \u00fd ki\u1ebfn c\u00f4ng khai v\u1ec1 doanh thu v\u00e0 m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n. Vi\u1ec7c c\u00f4ng khai ph\u1ea3i th\u1ef1c hi\u1ec7n 2 l\u1ea7n: l\u1ea7n 1 l\u00e0 m\u1ee9c d\u1ef1 ki\u1ebfn v\u00e0 l\u1ea7n 2 l\u00e0 m\u1ee9c ch\u00ednh th\u1ee9c.<\/span>
\n – \u0110\u1ed1i v\u1edbi m\u1ee9c thu\u1ebf kho\u00e1n \u0111ang th\u1ef1c hi\u1ec7n c\u1ee7a n\u0103m 2015, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/8\/2015 Chi c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n: ni\u00eam y\u1ebft c\u00f4ng khai 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, Danh s\u00e1ch h\u1ed9 kho\u00e1n v\u00e0 m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p 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;… ; g\u1eedi t\u00e0i li\u1ec7u ni\u00eam y\u1ebft c\u00f4ng khai nh\u01b0 n\u00eau tr\u00ean \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; \u0111\u1ed3ng th\u1eddi g\u1eedi 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 t\u1eebng c\u00e1 nh\u00e2n kinh doanh. B\u1ea3ng c\u00f4ng khai theo m\u1eabu s\u1ed1 01\/CKTT-CNKD \u0111\u01b0\u1ee3c l\u1eadp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft a.1 \u0111i\u1ec3m a kho\u1ea3n 9 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – T\u1eeb n\u0103m 2016, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5, kho\u1ea3n 9, kho\u1ea3n 10 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec ngo\u00e0i vi\u1ec7c ni\u00eam y\u1ebft c\u00f4ng khai t\u1ea1i c\u01a1 quan thu\u1ebf, UBND, Ban qu\u1ea3n l\u00fd ch\u1ee3, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, Chi c\u1ee5c Thu\u1ebf c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n g\u1eedi t\u00e0i li\u1ec7u ni\u00eam y\u1ebft c\u00f4ng khai nh\u01b0 sau:<\/span>
\n + Chi c\u1ee5c Thu\u1ebf g\u1eedi t\u00e0i li\u1ec7u ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n 1 v\u00e0 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, \u0111\u1ed3ng th\u1eddi Chi c\u1ee5c Thu\u1ebf t\u1ed5 ch\u1ee9c ti\u1ebfp nh\u1eadn \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i (n\u1ebfu c\u00f3) \u0111\u1ec3 l\u00e0m \u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung m\u1ee9c doanh thu kho\u00e1n v\u00e0 m\u1ee9c thu\u1ebf kho\u00e1n c\u1ee7a h\u1ed9 kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n.<\/span>
\n + Chi c\u1ee5c Thu\u1ebf g\u1eedi 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 l\u1ea7n 1 v\u00e0 l\u1ea7n 2 cho t\u1eebng c\u00e1 nh\u00e2n kinh doanh, \u0111\u1ed3ng th\u1eddi Chi c\u1ee5c Thu\u1ebf t\u1ed5 ch\u1ee9c ti\u1ebfp nh\u1eadn \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i c\u1ee7a c\u00e1 nh\u00e2n kinh doanh (n\u1ebfu c\u00f3) \u0111\u1ec3 l\u00e0m \u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung m\u1ee9c doanh thu kho\u00e1n v\u00e0 m\u1ee9c thu\u1ebf kho\u00e1n c\u1ee7a h\u1ed9 kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n.<\/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 + 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 Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC th\u00ec:<\/span>
\n – Kh\u00f4ng quy \u0111\u1ecbnh Chi c\u1ee5c Thu\u1ebf ph\u1ea3i g\u1eedi t\u00e0i li\u1ec7u ni\u00eam y\u1ebft c\u00f4ng khai l\u1ea7n 1 v\u00e0 l\u1ea7n 2 \u0111\u1ebfn H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c qu\u1eadn\/huy\u1ec7n\/x\u00e3\/ph\u01b0\u1eddng\/th\u1ecb tr\u1ea5n.<\/span>
\n – Kh\u00f4ng quy \u0111\u1ecbnh Chi c\u1ee5c Thu\u1ebf ph\u1ea3i g\u1eedi 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 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1eebng c\u00e1 nh\u00e2n kinh doanh.<\/span>
\n – Kh\u00f4ng quy \u0111\u1ecbnh Chi c\u1ee5c Thu\u1ebf ph\u1ea3i ni\u00eam y\u1ebft c\u00f4ng khai th\u00f4ng tin l\u1ea7n 2 v\u1ec1 c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n t\u1ea1i tr\u1ee5 s\u1edf UBND, \u0110\u1ed9i thu\u1ebf, Ban qu\u1ea3n l\u00fd ch\u1ee3,…<\/span>
\n 2. V\u1ec1 vi\u1ec7c g\u1eedi th\u00f4ng b\u00e1o thu\u1ebf \u0111\u1ebfn c\u00e1 nh\u00e2n kinh doanh<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 5 v\u00e0 \u0111i\u1ec3m a.1 kho\u1ea3n 9 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n Th\u00f4ng b\u00e1o thu\u1ebf (d\u1ef1 ki\u1ebfn v\u00e0 ch\u00ednh th\u1ee9c) \u0111\u01b0\u1ee3c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1 nh\u00e2n kinh doanh, y\u00eau c\u1ea7u ph\u1ea3i 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 Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC th\u00ec:<\/span>
\n C\u01a1 quan thu\u1ebf g\u1eedi Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf \u0111\u1ebfn c\u00e1 nh\u00e2n kinh doanh m\u00e0 kh\u00f4ng y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tr\u1ef1c ti\u1ebfp nh\u1eadn Th\u00f4ng b\u00e1o.<\/span>
\n 3. V\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u1ee5c thu\u1ebf trong vi\u1ec7c ch\u1ec9 \u0111\u1ea1o, ki\u1ec3m so\u00e1t vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 m\u1ee9c thu\u1ebf kho\u00e1n c\u1ee7a c\u00e1 nh\u00e2n kinh doanh t\u1ea1i c\u00e1c Chi c\u1ee5c thu\u1ebf<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec 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 – 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 – 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 v\u00e0 \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 n\u1ebfu doanh thu thay \u0111\u1ed5i 50% so v\u1edbi doanh thu kho\u00e1n.<\/span>
\n – 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.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC th\u00ec: kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 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 c\u1ee7a c\u00e1c Chi c\u1ee5c thu\u1ebf.<\/span>
\n 4. V\u1ec1 m\u1ed9t s\u1ed1 n\u1ed9i dung kh\u00e1c trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n – 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 – 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 d\u1ef1a tr\u00ean th\u00f4ng tin t\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n 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\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 theo c\u00e1c ti\u00eau ch\u00ed r\u1ee7i ro 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 – 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 ch\u01b0a \u0111\u1ebfn ng\u01b0\u1ee1ng n\u1ed9p thu\u1ebf) 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 – 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>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/strong> <\/a>th\u00ec:<\/span>
\n – C\u01a1 quan thu\u1ebf kh\u00f4ng l\u1eadp danh s\u00e1ch nh\u1eefng c\u00e1 nh\u00e2n kinh doanh 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 \u0111\u1ec3 g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh.<\/span>
\n – Ng\u00e0nh thu\u1ebf ch\u01b0a tri\u1ec3n khai \u0111\u1ed3ng b\u1ed9, \u0111\u1ea7y \u0111\u1ee7 c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u1eadp trung \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p r\u1ee7i ro.<\/span>
\n 5. V\u1ec1 u\u1ef7 nhi\u1ec7m thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/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\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>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y (c\u00f4ng v\u0103n s\u1ed1 123\/TCT-CC ng\u00e0y 10\/01\/2014 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00f4ng t\u00e1c u\u1ef7 nhi\u1ec7m thu thu\u1ebf) th\u00ec t\u1eeb n\u0103m 2014, C\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd v\u00e0 t\u1ed5 ch\u1ee9c thu thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n, kh\u00f4ng th\u1ef1c hi\u1ec7n \u1ee7y nhi\u1ec7m thu. Ri\u00eang H\u00e0 N\u1ed9i, th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ee7y nhi\u1ec7m thu \u0111\u1ebfn h\u1ebft n\u0103m 2014 cho \u1ee6y ban nh\u00e2n d\u00e2n ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n ho\u1eb7c Ban qu\u1ea3n l\u00fd ch\u1ee3 thu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed9 kinh doanh c\u00f3 quy m\u00f4 nh\u1ecf (m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i b\u1eadc 3,4,5,6) t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 s\u1ed1 \u0111i\u1ec3m thu c\u1ee7a Ng\u00e2n h\u00e0ng, Kho b\u1ea1c c\u00f2n \u00edt, ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u thu n\u1ed9p thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh.<\/span>
\n III. M\u1ed8T S\u1ed0 N\u1ed8I DUNG S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG KH\u00c1C V\u1ec0 CH\u00cdNH S\u00c1CH THU\u1ebe TNCN<\/span><\/strong><\/span>
\n 1. \u0110\u1ed1i v\u1edbi thu nh\u1eadp kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/strong><\/span>
\n 1.1. V\u1ec1 kho\u1ea3n thu nh\u1eadp t\u1eeb tr\u1ee3 c\u1ea5p<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n Kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kho\u1ea3n tr\u1ee3 c\u1ea5p chuy\u1ec3n v\u00f9ng m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi Vi\u1ec7t nam c\u01b0 tr\u00fa d\u00e0i h\u1ea1n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 VN l\u00e0m vi\u1ec7c.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b.9 kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec kh\u00f4ng h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi kho\u1ea3n tr\u1ee3 c\u1ea5p n\u00e0y.<\/span>
\n 1.2. V\u1ec1 kho\u1ea3n b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00f4ng c\u00f3 t\u00edch lu\u1ef9 v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 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, 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, 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 t\u1eed k\u1ef3 c\u00f3 ho\u00e0n ph\u00ed),…<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft \u0111.2 \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec:<\/span>
\n Kh\u00f4ng h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 cho 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.<\/span>
\n 1.3. V\u1ec1 kho\u1ea3n chi v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n Kho\u1ea3n chi v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n \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 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft \u0111.5 \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec:<\/span>
\n \u0110\u1ed1i v\u1edbi kho\u1ea3n chi v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0a \u0111\u00f3n ri\u00eang t\u1eebng c\u00e1 nh\u00e2n ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u0111\u01b0a \u0111\u00f3n, ch\u1ec9 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n chi v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n ph\u1ee5c v\u1ee5 t\u1eadp th\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\n 1.4. V\u1ec1 kho\u1ea3n chi \u0111\u00e1m hi\u1ebfu, h\u1ec9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n B\u1ed5 sung kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n 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.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec: ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span>
\n 1.5. V\u1ec1 kho\u1ea3n thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/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.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y:<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec:<\/span>
\n Kho\u1ea3n l\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do g\u00f3p v\u1ed1n v\u00e0o C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean (c\u00e1 nh\u00e2n) l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/span>
\n 2. V\u1ec1 quy \u0111\u1ed5i thu nh\u1eadp ch\u1ecbu thu\u1ebf ra \u0111\u1ed3ng Vi\u1ec7t Nam<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec: \u0111\u1ed1i v\u1edbi doanh thu, thu nh\u1eadp 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 t\u1ea1i ng\u00e2n h\u00e0ng n\u01a1i 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. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch t\u1ea1i Vi\u1ec7t nam th\u00ec quy \u0111\u1ed5i 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 Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec:<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n li\u00ean ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span>
\n 3. V\u1ec1 vi\u1ec7c t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n t\u00edch lu\u1ef9 b\u1ea3o hi\u1ec3m do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/strong><\/span>
\n 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:<\/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 th\u00ec \u0111\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 th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb ngay thu\u1ebf TNCN 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 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec:<\/span>
\n – Ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u00ed t\u00edch lu\u1ef9 \u0111\u01b0\u1ee3c tr\u1ea3 nhi\u1ec1u l\u1ea7n.<\/span>
\n – Ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb c\u00e1c c\u00f4ng ty b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span>
\n 4. V\u1ec1 vi\u1ec7c t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n – B\u1ed5 sung h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn th\u1eeba k\u1ebf qu\u00e0 t\u1eb7ng g\u1ed3m nhi\u1ec1u m\u00e3 ch\u1ee9ng kho\u00e1n th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf 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.<\/span>
\n – B\u1ed5 sung h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi 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 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 ph\u1ea3i t\u1ef1 n\u1ed9p theo quy \u0111\u1ecbnh.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c n\u00e0y.<\/span>
\n 5. V\u1ec1 vi\u1ec7c b\u00f9 tr\u1eeb ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n v\u1edbi ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n 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.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 33 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC th\u00ec:<\/span>
\n Sau khi b\u00f9 tr\u1eeb m\u00e0 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec t\u1ed5 ch\u1ee9c 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 \u0111\u1ec3 ho\u00e0n tr\u1ea3 thu\u1ebf theo quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c 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.<\/span>
\n VI. M\u1ed8T S\u1ed0 N\u1ed8I DUNG S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG KH\u00c1C V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe TNCN<\/span><\/strong><\/span>
\n 1. V\u1ec1 ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/strong><\/span>
\n 1.1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n 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 th\u00ec doanh nghi\u1ec7p tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i, b\u00ean ti\u1ebfp nh\u1eadn th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a.3 kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC th\u00ec:<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN \u0111\u1ec1u c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span>
\n 1.2. \u0110\u1ed1i v\u1edbi C\u00f4ng ty x\u1ed5 s\u1ed1, DN b\u1ea3o hi\u1ec3m, DN b\u00e1n h\u00e0ng \u0111a c\u1ea5p; t\u1ed5 ch\u1ee9c 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, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, tr\u00fang th\u01b0\u1edfng<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n C\u00f4ng ty x\u1ed5 s\u1ed1, DN b\u1ea3o hi\u1ec3m, DN b\u00e1n h\u00e0ng \u0111a c\u1ea5p; t\u1ed5 ch\u1ee9c 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, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, tr\u00fang th\u01b0\u1edfng ch\u1ec9 c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 khai thu\u1ebf trong n\u0103m, kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb v\u00e0o cu\u1ed1i n\u0103m.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a.3 kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC th\u00ec:<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN \u0111\u1ec1u c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span>
\n 1.3. \u0110\u1ed1i v\u1edbi thu nh\u1eadp kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n C\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua v\u00e0 \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo thu\u1ebf su\u1ea5t 10%.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua v\u00e0 \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo thu\u1ebf su\u1ea5t 10%.<\/span>
\n 2. V\u1ec1 vi\u1ec7c u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/strong><\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec:<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p 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.<\/span>
\n Tr\u01b0\u1edbc \u0111\u00e2y,<\/span>
\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m e.3 kho\u1ea3n 2 \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec:<\/span>
\n 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 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.<\/span>
\n 3. V\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1eabu bi\u1ec3u, t\u1edd khai thu\u1ebf<\/span>
\n C\u00e1c m\u1eabu bi\u1ec3u, t\u1edd khai t\u1ea1i Ph\u1ee5 l\u1ee5c 02 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC \u0111\u00e3 thay th\u1ebf to\u00e0n b\u1ed9 m\u1eabu bi\u1ec3u, t\u1edd khai t\u01b0\u01a1ng \u1ee9ng t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC. C\u00e1c m\u1eabu bi\u1ec3u, t\u1edd khai m\u1edbi \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 theo nguy\u00ean t\u1eafc ph\u00e2n nh\u00f3m theo \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 t\u00ednh ch\u1ea5t \u0111\u1ec3 d\u1ec5 nh\u1edb, d\u1ec5 ph\u00e2n bi\u1ec7t v\u00e0 m\u1ed7i nh\u00f3m c\u00f3 th\u1ec3 b\u1ed5 sung ho\u1eb7c c\u1eaft gi\u1ea3m m\u1eabu m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 th\u1ee9 t\u1ef1. C\u1ee5 th\u1ec3:<\/span>
\n – Nh\u00f3m m\u1eabu c\u00f3 k\u00fd hi\u1ec7u \u201c01\u201d d\u00e0nh cho c\u00e1 nh\u00e2n kinh doanh.<\/span>
\n – Nh\u00f3m m\u1eabu c\u00f3 k\u00fd hi\u1ec7u \u201c02\u201d d\u00e0nh cho c\u00e1 nh\u00e2n t\u1ef1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span>
\n – Nh\u00f3m m\u1eabu c\u00f3 k\u00fd hi\u1ec7u \u201c03\u201d d\u00e0nh cho c\u00e1 nh\u00e2n khai thu\u1ebf \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span>
\n – Nh\u00f3m m\u1eabu c\u00f3 k\u00fd hi\u1ec7u \u201c04\u201d d\u00e0nh cho c\u00e1 nh\u00e2n t\u1ef1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu nh\u1eadp kh\u00e1c.<\/span>
\n – Nh\u00f3m m\u1eabu c\u00f3 k\u00fd hi\u1ec7u \u201c05\u201d d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span>
\n – Nh\u00f3m m\u1eabu c\u00f3 k\u00fd hi\u1ec7u \u201c06\u201d d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb c\u00e1c lo\u1ea1i thu nh\u1eadp kh\u00e1c.<\/span>
\n – Nh\u00f3m m\u1eabu c\u00f3 k\u00fd hi\u1ec7u \u201c07\u201d d\u00e0nh cho c\u00e1c m\u1eabu \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (kh\u00f4ng bao g\u1ed3m \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n gi\u1ea3m thu\u1ebf).<\/span>
\n – Nh\u00f3m m\u1eabu c\u00f3 k\u00fd hi\u1ec7u \u201c08\u201d d\u00e0nh cho c\u00e1c m\u1eabu \u0111\u01a1n li\u00ean quan \u0111\u1ebfn mi\u1ec5n gi\u1ea3m thu\u1ebf.<\/span>
\n – Nh\u00f3m m\u1eabu c\u00f3 k\u00fd hi\u1ec7u \u201c09\u201d d\u00e0nh cho c\u00e1c m\u1eabu li\u00ean quan \u0111\u1ebfn x\u00e1c nh\u1eadn v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span>
\n T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o m\u1ed9t s\u1ed1 n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u00e1c C\u1ee5c Thu\u1ebf tri\u1ec3n khai th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00f4ng v\u0103n s\u1ed1 2994\/TCT-TNCN – s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ban h\u00e0nh m\u1edbi nh\u1ea5t <\/p>\n","protected":false},"author":7,"featured_media":4659,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[533,793],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4642"}],"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=4642"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4642\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4659"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4642"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}