{"id":8757,"date":"2015-08-14T03:01:12","date_gmt":"2015-08-14T03:01:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8757"},"modified":"2015-08-19T05:03:05","modified_gmt":"2015-08-19T05:03:05","slug":"quy-trinh-kiem-tra-thue-cua-co-quan-thue-tu-nam-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8757","title":{"rendered":"Quy tr\u00ecnh ki\u1ec3m tra thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf t\u1eeb n\u0103m 2015"},"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

\"Quy<\/span><\/h2>\n

Ng\u00e0y 20\/4\/2015 T\u1ed5ng c\u1ee5c thu\u1ebf \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 746\/Q\u0110-TCT ban h\u00e0nh quy tr\u00ecnh ki\u1ec3m tra thu\u1ebf<\/span><\/p>\n

Quy tr\u00ecnh n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc c\u01a1 quan Thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1 khai thu\u1ebf ngay t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan Thu\u1ebf v\u00e0 t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT)<\/span><\/p>\n

Theo \u0111\u00f3, c\u01a1 quan Thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf NNT trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\n – NNT kh\u00f4ng gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u theo th\u00f4ng b\u00e1o; kh\u00f4ng khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf ho\u1eb7c c\u00f3 gi\u1ea3i tr\u00ecnh, khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf k\u00ea khai l\u00e0 \u0111\u00fang; ho\u1eb7c c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf (ki\u1ec3m tra t\u1eeb h\u1ed3 s\u01a1 khai thu\u1ebf)<\/span>
\n – Qua ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a NNT x\u00e1c \u0111\u1ecbnh c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt (ki\u1ec3m tra theo d\u1ea5u hi\u1ec7u vi ph\u1ea1m)<\/span>
\n – Ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf sau v\u00e0 ki\u1ec3m tra sau ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh (ki\u1ec3m tra ho\u00e0n thu\u1ebf)<\/span>
\n – L\u1ef1a ch\u1ecdn theo k\u1ebf ho\u1ea1ch, chuy\u00ean \u0111\u1ec1 do c\u01a1 quan Thu\u1ebf c\u1ea5p tr\u00ean quy\u1ebft \u0111\u1ecbnh (ki\u1ec3m tra theo k\u1ebf ho\u1ea1ch, chuy\u00ean \u0111\u1ec1)<\/span>
\n – NNT chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, c\u1ed5 ph\u1ea7n h\u00f3a, \u0111\u00f3ng MST, chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t, ki\u1ec3m tra theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (ki\u1ec3m tra kh\u00e1c)<\/span><\/p>\n

Kh\u00e1c v\u1edbi quy tr\u00ecnh ki\u1ec3m tra thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3, quy tr\u00ecnh m\u1edbi n\u00e0y \u0111\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng cho c\u1ea3 h\u1ed3 s\u01a1 khai thu\u1ebf TNCN, ch\u1ec9 ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 381\/Q\u0110-TCT ng\u00e0y 31\/3\/2011<\/span><\/p>\n

Quy\u1ebft \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 528\/Q\u0110-TCT ng\u00e0y 29\/05\/2008.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem quy\u1ebft \u0111\u1ecbnh\u00a0s\u1ed1 746\/Q\u0110-TCT<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Quy tr\u00ecnh ki\u1ec3m tra thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf t\u1eeb n\u0103m 2015<\/p>\n","protected":false},"author":7,"featured_media":8798,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8757"}],"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=8757"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8757\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8798"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8757"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}