{"id":5290,"date":"2015-08-01T08:55:07","date_gmt":"2015-08-01T08:55:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5290"},"modified":"2015-08-11T10:41:16","modified_gmt":"2015-08-11T10:41:16","slug":"doanh-nghiep-co-rui-ro-cao-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5290","title":{"rendered":"Doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf"},"content":{"rendered":"

\"Doanh<\/p>\n

Doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf<\/strong> l\u00e0 nh\u1eefng doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u nh\u01b0 th\u1ebf n\u00e0o? \u0110\u1ec3 t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd thu\u1ebf vi\u1ec7c qu\u1ea3n l\u00fd v\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf, th\u00ec qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ch\u1ec9 l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 ti\u00eau, bi\u1ec7n ph\u00e1p m\u00e0 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n v\u1edbi doanh nghi\u1ec7p. Ngo\u00e0i ra c\u01a1 quan thu\u1ebf c\u00f2n c\u00f3 th\u1ea9m quy\u1ec1n trong vi\u1ec7c ki\u1ec3m tra, thanh tra th\u01b0\u1eddng xuy\u00ean, hay \u0111\u1ed9t xu\u1ea5t, gi\u1ea3i tr\u00ecnh, \u00e1p thu\u1ebf… \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf. B\u1ea1n c\u00f3 mu\u1ed1n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra, ki\u1ec3m so\u00e1t?<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> ng\u00e0y 31\/3\/2014 v\u1ec1 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb khi li\u1ec7t k\u00ea nh\u1eefng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n mua c\u1ee7a C\u01a1 quan thu\u1ebf, quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m\u00a0d c\u00f3 ghi nh\u01b0 sau:<\/span><\/p>\n

“d) Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf;”<\/em><\/span><\/p>\n

V\u1eady, th\u1ebf n\u00e0o l\u00e0 doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro v\u1ec1 thu\u1ebf cao? \u0110\u00e0o t\u1ea1o K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c chia s\u1ebb c\u00f9ng v\u1edbi c\u00e1c b\u1ea1n trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

C\u0103n c\u1ee9 t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh c\u00e1c doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u nh\u01b0 sau:<\/span><\/p>\n

“2. Doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng v\u00e0 c\u00f3 m\u1ed9t trong c\u00e1c d\u1ea5u hi\u1ec7u sau:\u00a0<\/em><\/span><\/p>\n

a) Kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t sau: nh\u00e0 m\u00e1y; x\u01b0\u1edfng s\u1ea3n xu\u1ea5t; kho h\u00e0ng; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; c\u1eeda h\u00e0ng v\u00e0 c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t kh\u00e1c.
\n<\/em><\/span>b) Doanh nghi\u1ec7p kinh doanh trong l\u0129nh v\u1ef1c khai th\u00e1c \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi.
\n<\/em><\/span>c) Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch qua ng\u00e2n h\u00e0ng \u0111\u00e1ng ng\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n.
\n<\/em><\/span>d) Doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c doanh nghi\u1ec7p kh\u00e1c m\u00e0 ch\u1ee7 c\u00e1c doanh nghi\u1ec7p n\u00e0y c\u00f3 m\u1ed1i quan h\u1ec7 cha m\u1eb9, v\u1ee3 ch\u1ed3ng, anh ch\u1ecb em ru\u1ed9t ho\u1eb7c quan h\u1ec7 li\u00ean k\u1ebft s\u1edf h\u1eefu ch\u00e9o chi\u1ebfm t\u1ef7 tr\u1ecdng tr\u00ean 50% tr\u00ean t\u1ed5ng doanh thu kinh doanh tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a n\u0103m quy\u1ebft to\u00e1n.
\n<\/em><\/span>\u0111) Doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh: Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh theo gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh; ngh\u1ec9 kinh doanh qu\u00e1 th\u1eddi h\u1ea1n \u0111\u00e3 th\u00f4ng b\u00e1o t\u1ea1m ngh\u1ec9 kinh doanh v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf ki\u1ec3m tra x\u00e1c nh\u1eadn doanh nghi\u1ec7p c\u00f3 s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng kh\u00f4ng k\u00ea khai thu\u1ebf; kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 kh\u00f4ng khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf ki\u1ec3m tra kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa, t\u1ea1m tr\u00fa c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ch\u1ee7 doanh nghi\u1ec7p.
\n<\/em><\/span>e) Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p b\u1ecb kh\u1edfi t\u1ed1 v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf, t\u1ed9i in, ph\u00e1t h\u00e0nh, mua b\u00e1n tr\u00e1i ph\u00e9p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thu n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.
\n<\/em><\/span>g) Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh t\u1eeb 2 l\u1ea7n tr\u1edf l\u00ean trong v\u00f2ng 12 th\u00e1ng m\u00e0 kh\u00f4ng khai b\u00e1o theo quy \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf \u1edf n\u01a1i \u0111\u0103ng k\u00fd m\u1edbi theo quy \u0111\u1ecbnh
\n<\/em><\/span>h) Doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng kh\u00e1c theo ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.”<\/em><\/span><\/p>\n

N\u1ebfu nh\u1eefng doanh nghi\u1ec7p n\u00e0o c\u00f3 nhi\u1ec1u c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u1ec1 thu\u1ebf, v\u00e0 \u1edf m\u1ee9c \u0111\u1ed9 cao, th\u00ec h\u00e3y xem l\u1ea1i ngay s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, b\u00e1o c\u00e1o, t\u1edd khai… c\u1ee7a m\u00ecnh, \u0111\u1ec3 chu\u1ea9n b\u1ecb. Nh\u1eefng doanh nghi\u1ec7p n\u00e0o ch\u01b0a c\u00f3, hay ch\u01b0a nhi\u1ec1u nh\u1eefng ch\u1ec9 ti\u00eau r\u1ee7i ro, c\u0169ng bi\u1ebft \u0111\u1ec3 tr\u00e1nh kh\u1ecfi nh\u1eefng r\u1ee7i ro \u0111\u00f3 nh\u00e9.<\/span><\/p>\n

T\u1eeb nh\u1eefng c\u0103n c\u1ee9 tr\u00ean th\u00ec c\u00e1c doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1eb7t in h\u00f3a \u0111\u01a1n ngo\u00e0i m\u00e0 ph\u1ea3i tr\u1ef1c ti\u1ebfp mua h\u00f3a \u0111\u01a1n c\u1ee7a C\u01a1 quan Thu\u1ebf. V\u1eady nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o mua h\u00f3a \u0111\u01a1n c\u1ee7a C\u01a1 quan Thu\u1ebf? K\u1ebf to\u00e1n Centax<\/a><\/strong> c\u0169ng \u0111\u00e3 c\u00f3 b\u00e0i vi\u1ebft v\u1ec1 t\u1ea5t c\u1ea3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i mua h\u00f3a \u0111\u01a1n c\u1ee7a C\u01a1 quan Thu\u1ebf, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam:<\/span><\/p>\n

Nh\u1eefng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00e0o \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n c\u1ee7a C\u01a1 quan Thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u0103n c\u1ee9 v\u00e0o Th\u00f4ng t\u01b0 39\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh c\u00e1c doanh nghi\u1ec7p, ng\u00e2n h\u00e0ng c\u00f3 v\u1ed1n d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng c\u00f3 c\u00e1c d\u1ea5u hi\u1ec7u n\u00e0o th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf?<\/p>\n","protected":false},"author":7,"featured_media":8028,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[625],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5290"}],"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=5290"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5290\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8028"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5290"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}