{"id":5657,"date":"2015-08-03T14:33:02","date_gmt":"2015-08-03T14:33:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5657"},"modified":"2015-08-05T03:06:02","modified_gmt":"2015-08-05T03:06:02","slug":"quy-dinh-moi-ve-thue-doi-voi-ca-nhan-kinh-doanh-nop-thue-theo-tung-lan-phat-sinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5657","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh"},"content":{"rendered":"

\"Quy<\/h2>\n

C\u00e1 nh\u00e2n kinh doanh t\u1eeb n\u0103m 2014 tr\u1edf v\u1ec1 tr\u01b0\u1edbc t\u00ednh thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf r\u1ea5t ph\u1ee9c t\u1ea1p, khi\u1ebfn cho nhi\u1ec1u c\u00e1 nh\u00e2n c\u0169ng l\u00fang t\u00fang trong vi\u1ec7c t\u00ednh thu\u1ebf c\u1ee7a m\u00ecnh.<\/span><\/p>\n

T\u1eeb n\u0103m 2015, theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/strong>, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng ph\u1ea7n ph\u00e1t sinh, \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ec5 d\u00e0ng trong vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u00ecnh. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft :\u00a0Quy\u00a0\u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh\u00a0<\/a><\/strong><\/span><\/p>\n

1.\u00a0Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh <\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 3, kho\u1ea3n 1 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/strong> v\u1ec1 nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh theo t\u1eebng l\u1ea7n n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“a) C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh g\u1ed3m: c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ph\u00e1t sinh doanh thu kinh doanh ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh; c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c theo h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu kinh doanh c\u1ee7a c\u00e1 nh\u00e2n.<\/em><\/span><\/p>\n

Kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tu\u1ef3 theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 v\u00e0 do c\u00e1 nh\u00e2n t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/em><\/span><\/p>\n

\u0110\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh l\u00e0 n\u01a1i c\u00e1 nh\u00e2n ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0: \u0111\u1ecba \u0111i\u1ec3m giao d\u1ecbch, c\u1eeda h\u00e0ng, c\u1eeda hi\u1ec7u, nh\u00e0 x\u01b0\u1edfng, nh\u00e0 kho, b\u1ebfn, b\u00e3i, …\u00a0<\/em><\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5ng doanh thu t\u1eeb kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec :<\/span><\/p>\n

–\u00a0C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh g\u1ed3m:<\/span><\/p>\n