{"id":9192,"date":"2015-08-15T17:37:18","date_gmt":"2015-08-15T17:37:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9192"},"modified":"2015-08-24T01:52:17","modified_gmt":"2015-08-24T01:52:17","slug":"cach-tinh-ngay-cham-nop-thue-cham-nop-to-khai-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9192","title":{"rendered":"C\u00e1ch t\u00ednh ng\u00e0y ch\u1eadm n\u1ed9p thu\u1ebf, ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-9279\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/t\u1ea3i-xu\u1ed1ng-11.jpg\" alt=\"C\u00e1ch t\u00ednh ng\u00e0y ch\u1eadm n\u1ed9p thu\u1ebf, ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf\" width=\"198\" height=\"142\" \/><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p khi n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf, t\u1edd khai thu\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ch\u1eadm n\u1ed9p t\u1edd khai, t\u1eeb \u0111\u00f3 t\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf v\u00e0 ph\u1ea1t do ch\u1eadm n\u1ed9p t\u1edd khai.<strong> <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> chia s\u1ebb C\u00e1ch t\u00ednh ng\u00e0y ch\u1eadm n\u1ed9p thu, ch\u1eadm n\u1ed9p t\u1edd\u00a0khai thu\u1ebf c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt; color: #000000;\">1.\u00a0T\u00ednh ng\u00e0y ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 34, Kho\u1ea3n 2, \u0110i\u1ec3m c <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><\/strong> \u0111\u1ecbnh v\u1ec1 t\u00ednh ng\u00e0y ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201cc) S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf (bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) \u0111\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.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, ng\u00e0y ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">+ \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf n\u1ed9p theo th\u00e1ng th\u00ec ng\u00e0y t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf l\u00e0 t\u1eeb ng\u00e0y 21 c\u1ee7a th\u00e1ng ti\u1ebfp theo.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">+ \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf n\u1ed9p theo qu\u00fd th\u00ec ng\u00e0y t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf l\u00e0 t\u1eeb ng\u00e0y 31 c\u1ee7a th\u00e1ng ti\u1ebfp theo.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">+ \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf n\u1ed9p theo n\u0103m th\u00ec ng\u00e0y t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf l\u00e0 t\u1eeb ng\u00e0y 31 c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">+ \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh ng\u00e0y t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf l\u00e0 t\u1eeb ng\u00e0y th\u1ee9 11 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">+ \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf n\u1ed9p thu\u1ebf theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m ng\u00e0y t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf l\u00e0 ng\u00e0y th\u1ee9 91 c\u1ee7a n\u0103m ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng n\u1ed9p thu\u1ebf v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3. Ng\u00e0y t\u00ednh ch\u1eadm n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y ti\u1ebfp theo sau ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><strong>V\u00ed d\u1ee5 1:<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p A ch\u01b0a n\u1ed9p ti\u1ec1n thu\u1ebf m\u00f4n b\u00e0i n\u0103m 2015. M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p l\u00e0 1.000.000 \u0111\u1ed3ng. \u0110\u1ebfn ng\u00e0y 10\/08\/2015, doanh nghi\u1ec7p m\u1edbi n\u1ed9p ti\u1ec1n thu\u1ebf m\u00f4n b\u00e0i.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">V\u1eady s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 192 ng\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p l\u00e0 = 1.000.000 x 0.05% x 192 = 95.500 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><strong>V\u00ed d\u1ee5 2:<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p A c\u00f3 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p Qu\u00fd I\/2015 l\u00e0 10.000.000 \u0111\u1ed3ng. \u0110\u1ebfn ng\u00e0y 10\/08\/2015 doanh nghi\u1ec7p m\u1edbi n\u1ed9p ti\u1ec1n thu\u1ebf GTGT Qu\u00fd I v\u00e0o NSNN.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ed1 ng\u00e0y t\u00ednh ch\u1eadm n\u1ed9p l\u00e0:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">+ Do \u0111\u1ee3t ngh\u1ec9 l\u1ec5 30\/4 \u2013 1\/5 c\u1ee7a n\u0103m 2015, theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 N\u01b0\u1edbc l\u00e0 t\u1eeb ng\u00e0y 28\/4 \u0111\u1ebfn h\u1ebft 3\/5. Do \u0111\u00f3 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT Qu\u00fd I l\u00e0 4\/5.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">+ Ng\u00e0y t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf l\u00e0 ng\u00e0y 5\/5. S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 97 ng\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ti\u1ec1n thu\u1ebf n\u1ed9p ch\u1eadm l\u00e0 = 10.000.000 x 0.05% x 97 = 485.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><strong>L\u01b0u \u00fd:<\/strong><\/em>\u00a0Theo quy \u0111\u1ecbnh t\u1ea1i <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\" target=\"_blank\">th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> <\/strong>t\u1eeb ng\u00e0y 01\/01\/2015 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 0.05% m\u00e0 kh\u00f4ng ph\u1ea3i ph\u00e2n bi\u1ec7t s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u1edbn h\u01a1n hay nh\u1ecf h\u01a1n 90 ng\u00e0y<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-doi-voi-nhung-khoan-truy-thu-thue-va-phat-thue\/\">H\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n truy thu thu\u1ebf v\u00e0 ph\u1ea1t thu\u1ebf<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-tien-phat-cham-nop-thue-nhanh-nhat-nam-2015\/\">c\u00e1ch t\u00ednh ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf nhanh nh\u1ea5t n\u0103m 2015<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n  Centax xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft : C\u00e1ch t\u00ednh ng\u00e0y ch\u1eadm n\u1ed9p thu\u1ebf, ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i b\u00e0i vi\u1ebft<\/p>\n","protected":false},"author":7,"featured_media":10170,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1097,1098],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9192"}],"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=9192"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9192\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10170"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9192"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}