{"id":6360,"date":"2015-08-05T09:41:46","date_gmt":"2015-08-05T09:41:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6360"},"modified":"2015-08-06T08:14:55","modified_gmt":"2015-08-06T08:14:55","slug":"quy-dinh-moi-ho-so-khai-thue-cua-ca-nhan-cho-thue-tai-san-tu-ke-khai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6360","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi: H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n t\u1ef1 k\u00ea khai"},"content":{"rendered":"

\"Quy<\/h2>\n

Khi cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c hay doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n, n\u1ebfu c\u00f3 doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m, th\u00ec c\u00e1 nh\u00e2n ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf. N\u1ebfu c\u00e1 nh\u00e2n t\u1ef1 k\u00ea khai n\u1ed9p thu\u1ebf, th\u00ec h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c th\u1ebf n\u00e0o. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i\u00a0H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n t\u1ef1 k\u00ea khai <\/strong>m\u1edbi nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 92\/2015\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 30\/07\/2015<\/span><\/p>\n

1.\u00a0Nguy\u00ean t\u1eafc khai thu\u1ebf<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 8 kho\u1ea3n 1 \u0111i\u1ec3m a Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc khai thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“- C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ebfu c\u00f3 t\u1ed5ng doanh thu cho thu\u00ea t\u00e0i s\u1ea3n trong n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/span><\/p>\n

– C\u00e1 nh\u00e2n l\u1ef1a ch\u1ecdn khai thu\u1ebf theo k\u1ef3 thanh to\u00e1n ho\u1eb7c khai thu\u1ebf m\u1ed9t l\u1ea7n theo n\u0103m. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i doanh thu t\u00ednh thu\u1ebf, k\u1ef3 thanh to\u00e1n, th\u1eddi h\u1ea1n thu\u00ea th\u00ec c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung.<\/em><\/span><\/p>\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.”<\/em><\/span><\/p>\n

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

– Doanh thu cho thu\u00ea t\u00e0i s\u1ea3n tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m m\u1edbi ph\u1ea3i k\u00ea khai thu\u1ebf<\/span><\/p>\n

– C\u00e1 nh\u00e2n t\u1ef1 l\u1ef1a ch\u1ecdn k\u00ea khai thu\u1ebf theo k\u1ef3, hay khai m\u1ed9t l\u1ea7n theo n\u0103m. N\u1ebfu c\u00f3 sai s\u00f3t th\u00ec k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung<\/span><\/p>\n

– C\u00f3 th\u1ec3 k\u00ea khai nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng tr\u00ean 1 t\u1edd khai, n\u1ebfu t\u00e0i s\u1ea3n cho thu\u00ea tr\u00ean c\u00f9ng m\u1ed9t \u0111\u1ecba b\u00e0n<\/span><\/p>\n

2. H\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 8 kho\u1ea3n 1 \u0111i\u1ec3m b Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong> H\u1ed3 s\u01a1 khai thu\u1ebf g\u1ed3m:<\/span><\/p>\n

“- T\u1edd khai theo m\u1eabu s\u1ed1 01\/TTS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/em><\/span><\/p>\n

– Ph\u1ee5 l\u1ee5c theo m\u1eabu s\u1ed1 01-1\/BK-TTS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a H\u1ee3p \u0111\u1ed3ng ho\u1eb7c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng);<\/em><\/span><\/p>\n

– B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a H\u1ee3p \u0111\u1ed3ng ho\u1eb7c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng);<\/em><\/span><\/p>\n

– B\u1ea3n ch\u1ee5p Gi\u1ea5y \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n u\u1ef7 quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c khai, n\u1ed9p thu\u1ebf).”<\/em><\/span><\/p>\n

N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea.<\/strong><\/span><\/p>\n

3.\u00a0Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 8 kho\u1ea3n 1 \u0111i\u1ec3m d, \u0111 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong>, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“- Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khai thu\u1ebf theo k\u1ef3 h\u1ea1n thanh to\u00e1n\u00a0 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 (ba m\u01b0\u01a1i) c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd b\u1eaft \u0111\u1ea7u th\u1eddi h\u1ea1n cho thu\u00ea.”<\/em><\/span><\/p>\n

“- Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khai thu\u1ebf m\u1ed9t l\u1ea7n theo n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.”<\/em><\/span><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/strong><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi: H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n do doanh nghi\u1ec7p k\u00ea khai<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi : C\u00e1ch t\u00ednh doanh thu cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n trong n\u0103m t\u00ednh thu\u1ebf<\/a><\/span><\/p>\n

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

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

K\u1ebf to\u00e1n Centax xin chia s\u1ebb n\u1ed9i dung Quy \u0111\u1ecbnh m\u1edbi: H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n t\u1ef1 k\u00ea khai . M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":6803,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[815],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6360"}],"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=6360"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6360\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6803"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6360"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}