{"id":9190,"date":"2015-08-15T17:25:23","date_gmt":"2015-08-15T17:25:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9190"},"modified":"2015-08-24T01:53:02","modified_gmt":"2015-08-24T01:53:02","slug":"cach-tinh-tien-phat-cham-nop-thue-nhanh-nhat-nam-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9190","title":{"rendered":"C\u00e1ch t\u00ednh ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf nhanh nh\u1ea5t n\u0103m 2015"},"content":{"rendered":"

\"C\u00e1ch<\/p>\n

Khi doanh nghi\u1ec7p ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, th\u00ec ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf. C\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?\u00a0K\u1ebf to\u00e1n Centax <\/strong><\/a>xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n\u00a0C\u00e1ch t\u00ednh ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf nhanh nh\u1ea5t n\u0103m 2015<\/span><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ph\u1ea1t n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf.<\/strong><\/span><\/h2>\n

Kho\u1ea3n 1, \u0110i\u1ec1u 34, Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><\/strong> \u00a0quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, th\u1eddi h\u1ea1n ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/em><\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu ti\u1ec1n thu\u1ebf do khai sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a c\u00e1c k\u1ef3 k\u00ea khai tr\u01b0\u1edbc.<\/em><\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c v\u00e0 t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu thu\u1ebf thu ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0ng ch\u1eadm n\u1ed9p s\u1ed1 ti\u1ec1n \u0111\u00e3 thu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 thu nh\u01b0ng ch\u01b0a n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.”<\/em><\/span><\/p>\n

C\u00e1ch t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf<\/span><\/h4>\n

\u0110i\u1ec1u 2, Kho\u1ea3n 9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/strong>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 34 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

\u201c2. X\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/em><\/span><\/p>\n

a) <\/em>\u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/01\/2015 th\u00ec ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c 0,05% s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean m\u1ed7i ng\u00e0y ch\u1eadm n\u1ed9p.<\/em>\u201d<\/em><\/span><\/p>\n

Ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n\n\n\n
Ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p<\/span><\/td>\n=<\/span><\/td>\nTi\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p<\/span><\/td>\nx<\/span><\/td>\n0.05%<\/span><\/td>\nx<\/span><\/td>\nS\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/strong><\/span><\/p>\n

\u2013 Ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p<\/span>:<\/strong> S\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

\u2013 S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/span>:<\/strong>\u00a0\u0110\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y li\u1ec1n k\u1ec1 sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ghi trong th\u00f4ng b\u00e1o ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong><\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi ti\u1ec1n thu\u1ebf n\u1ed9p ch\u1eadm t\u1eeb 31\/12\/2014 tr\u1edf v\u1ec1 th\u1eddi \u0111i\u1ec3m 01\/7\/2013 th\u00ec t\u00ednh ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

+ N\u1ebfu kho\u1ea3n ch\u1eadm n\u1ed9p t\u1eeb 90 ng\u00e0y tr\u1edf xu\u1ed1ng t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 31\/12\/2014 th\u00ec t\u00ednh ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p theo m\u1ee9c l\u00e3i su\u1ea5t l\u00e0 0.05%\/ ng\u00e0y.<\/span><\/p>\n

+ N\u1ebfu kho\u1ea3n ch\u1eadm n\u1ed9p t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 31\/12\/2014 th\u00ec t\u00ednh ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p n\u0103m 2014 theo m\u1ee9c l\u00e3i su\u1ea5t l\u00e0 0.07%\/ ng\u00e0y.<\/span><\/p>\n

\u2013 N\u1ebfu doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n khai thi\u1ebfu ti\u1ec1n thu\u1ebf c\u1ee7a k\u1ef3 thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 nh\u01b0ng sau ng\u00e0y 01\/01\/2015, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n th\u00ec \u00e1p d\u1ee5ng ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu t\u1eeb ng\u00e0y ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n thu\u1ebf khai thi\u1ebfu.<\/strong><\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong><\/span> Doanh nghi\u1ec7p A n\u1ed9p ti\u1ec1n thu\u1ebf GTGT qu\u00fd II n\u0103m 2015 l\u00e0 15.000.000 \u0111\u1ed3ng. Doanh nghi\u1ec7p \u0111\u1ebfn ng\u00e0y 10\/08\/2015 m\u1edbi n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o NSNN do \u0111\u00f3 s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 11 ng\u00e0y.<\/span><\/p>\n

Ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf GTGT = 15.000.000 x 0.05% x 11 = 82.500 \u0111\u1ed3ng<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam C\u00e1ch t\u00ednh ng\u00e0y ch\u1eadm n\u1ed9p thu\u1ebf, ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1ch t\u00ednh ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf nhanh nh\u1ea5t n\u0103m 2015. C\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/p>\n","protected":false},"author":7,"featured_media":10171,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1096],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9190"}],"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=9190"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9190\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10171"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9190"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}