{"id":7474,"date":"2015-08-09T08:17:57","date_gmt":"2015-08-09T08:17:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7474"},"modified":"2015-09-15T02:34:39","modified_gmt":"2015-09-15T02:34:39","slug":"nguoi-phu-thuoc-duoc-cap-ma-so-thue-khi-nguoi-nop-thue-dang-ky-giam-tru-gia-canh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7474","title":{"rendered":"Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-7895 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Ng\u01b0\u1eddi-ph\u1ee5-thu\u1ed9c-\u0111\u01b0\u1ee3c-c\u1ea5p-m\u00e3-s\u1ed1-thu\u1ebf-khi-ng\u01b0\u1eddi-n\u1ed9p-thu\u1ebf-\u0111\u0103ng-k\u00fd-gi\u1ea3m-tr\u1eeb-gia-c\u1ea3nh-300x252.jpg\" alt=\"Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh - \u1ea3nh ch\u00ednh\" width=\"300\" height=\"252\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Ng\u01b0\u1eddi-ph\u1ee5-thu\u1ed9c-\u0111\u01b0\u1ee3c-c\u1ea5p-m\u00e3-s\u1ed1-thu\u1ebf-khi-ng\u01b0\u1eddi-n\u1ed9p-thu\u1ebf-\u0111\u0103ng-k\u00fd-gi\u1ea3m-tr\u1eeb-gia-c\u1ea3nh-300x252.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Ng\u01b0\u1eddi-ph\u1ee5-thu\u1ed9c-\u0111\u01b0\u1ee3c-c\u1ea5p-m\u00e3-s\u1ed1-thu\u1ebf-khi-ng\u01b0\u1eddi-n\u1ed9p-thu\u1ebf-\u0111\u0103ng-k\u00fd-gi\u1ea3m-tr\u1eeb-gia-c\u1ea3nh.jpg 500w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1eeb n\u0103m 2015, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. V\u1eady ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft : <strong>Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec1u 9, Kho\u1ea3n 1, \u0110i\u1ec3m c <strong><a href=\"http:\/\/dailythuecongminh.com\/thong-tu-1112013tt-btc\/\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong>\u00a0quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201cc.2.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>c.2.2) Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 \u0111\u01b0\u1ee3c t\u1ea1m t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh trong n\u0103m k\u1ec3 t\u1eeb khi \u0111\u0103ng k\u00fd. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho \u0111\u1ebfn khi \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean:<\/strong>\u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf TNCN.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0Khi \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh, c\u01a1 quan thu\u1ebf s\u1ebd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ngay t\u1eeb khi \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i n\u01a1i \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ed5 ch\u1ee9c\u00a0tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef h\u1ed3\u00a0s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf thanh tra,\u00a0ki\u1ec3m tra\u00a0thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec1u 24, Kho\u1ea3n 4, \u0110i\u1ec3m c <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c\u0110i\u1ec1u 24. \u0110\u0103ng k\u00fd\u00a0thu\u1ebf<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>c) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 k\u00ea khai gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u1ebfu ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng c\u1ea5p\u00a0m\u00e3 s\u1ed1\u00a0thu\u1ebf\u00a0cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u0103n c\u1ee9 tr\u00ean th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i T\u1edd khai\u00a0\u0111\u0103ng k\u00fd\u00a0gi\u1ea3m tr\u1eeb gia c\u1ea3nh (theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1\u00a0qu\u1ea3n l\u00fd\u00a0thu\u1ebf) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec:<\/strong>\u00a0C\u0103n v\u00e0o nh\u1eefng th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i t\u1edd khai \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh\u00a0c\u01a1 quan thu\u1ebf s\u1ebd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb \u0111\u1ee7 14 tu\u1ed5i tr\u1edf l\u00ean th\u00ec \u00a0c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin tr\u00ean CMTND \u0111\u1ec3 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c d\u01b0\u1edbi 14 tu\u1ed5i th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin tr\u00ean gi\u1ea5y khai sinh \u0111\u1ec3 c\u1ea5p MST ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong>L\u01b0u \u00fd : <\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>M\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n duy nh\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 trong c\u1ea3 cu\u1ed9c \u0111\u1eddi h\u1ecd<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam: <a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-giam-tru-gia-canh\/\">Quy\u00a0\u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-dang-ky-nguoi-phu-thuoc\/\">Th\u1ee7 t\u1ee5c\u00a0\u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb n\u0103m 2015, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. V\u1eady ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft :..<\/p>\n","protected":false},"author":7,"featured_media":7921,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[942],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7474"}],"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=7474"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7474\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7921"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7474"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}