{"id":298,"date":"2011-11-25T08:00:00","date_gmt":"2011-11-25T08:00:00","guid":{"rendered":"https:\/\/tuvangiaothong.com\/van-ban\/thong-tu-huong-dan-thi-hanh-mot-so-dieu-cua-luat-quan-ly-thue-huong-dan-thi-hanh-nghi-dinh-so-85-2007-nd-cp-ngay-25-5-2007-va-nghi\/"},"modified":"2026-09-09T22:55:20","modified_gmt":"2026-09-09T22:55:20","slug":"thong-tu-huong-dan-thi-hanh-mot-so-dieu-cua-luat-quan-ly-thue-huong-dan-thi-hanh-nghi-dinh-so-85-2007-nd-cp-ngay-25-5-2007-va-nghi","status":"publish","type":"van-ban","link":"https:\/\/tuvangiaothong.com\/en\/legal-documents\/thong-tu-huong-dan-thi-hanh-mot-so-dieu-cua-luat-quan-ly-thue-huong-dan-thi-hanh-nghi-dinh-so-85-2007-nd-cp-ngay-25-5-2007-va-nghi\/","title":{"rendered":"TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe, H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH NGH\u1eca \u0110\u1ecaNH S\u1ed0 85\/2007\/N\u0110-CP NG\u00c0Y 25\/5\/2007 V\u00c0 NGH\u1eca\u2026"},"content":{"rendered":"

<\/p>\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/h3>\n

——–<\/h3>\n

<\/TD>

<\/p>\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/h3>\n

\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/h3>\n

—————-<\/h3>\n

<\/TD><\/TR>

S\u1ed1: 28\/2011\/TT-BTC<\/P><\/TD>

H\u00e0 N\u1ed9i, ng\u00e0y 28 th\u00e1ng 02 n\u0103m 2011<\/I><\/B><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

TH\u00d4NG T\u01af<\/H1>

H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe, H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH NGH\u1eca \u0110\u1ecaNH S\u1ed0 85\/2007\/N\u0110-CP NG\u00c0Y 25\/5\/2007 V\u00c0 NGH\u1eca \u0110\u1ecaNH S\u1ed0 106\/2010\/N\u0110-CP NG\u00c0Y 28\/10\/2010 C\u1ee6A CH\u00cdNH PH\u1ee6<\/P>

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006;
C\u0103n c\u1ee9 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 01\/2002\/QH11 ng\u00e0y 16\/12\/2002;
C\u0103n c\u1ee9 c\u00e1c Lu\u1eadt, Ph\u00e1p l\u1ec7nh, Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;
C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25\/5\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;
C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 106\/2010\/N\u0110-CP ng\u00e0y 28\/10\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25 th\u00e1ng 5 n\u0103m 2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf <\/I>v\u00e0 <\/I>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2008\/N\u0110-CP ng\u00e0y 08 th\u00e1ng 9 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/I>
C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh,
<\/I>B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/I><\/P><\/p>\n

Ch\u01b0\u01a1ng I \u2013<\/h3>\n

QUY \u0110\u1ecaNH CHUNG<\/h3>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/B><\/P>

Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c lo\u1ea1i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan thu\u1ebf n\u1ed9i \u0111\u1ecba qu\u1ea3n l\u00fd thu (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 thu\u1ebf).<\/P>

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/B><\/P>

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/P>

a) T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/P>

b) T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 thu ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/P>

c) T\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf;<\/P>

d) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf, bao g\u1ed3m:<\/P>

d.1) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 b\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % t\u00ednh tr\u00ean doanh thu;<\/P>

d.2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf khi chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/P>

2. C\u01a1 quan thu\u1ebf g\u1ed3m: T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf v\u00e0 Chi c\u1ee5c Thu\u1ebf;<\/P>

3. C\u00f4ng ch\u1ee9c thu\u1ebf;<\/P>

4. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/P>

\u0110i\u1ec1u 3. N\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y bao g\u1ed3m<\/B><\/P>

1. Khai thu\u1ebf, t\u00ednh thu\u1ebf;<\/P>

2. \u1ea4n \u0111\u1ecbnh thu\u1ebf; <\/P>

3. N\u1ed9p thu\u1ebf;<\/P>

4. U\u1ef7 nhi\u1ec7m thu thu\u1ebf;<\/P>

5. Tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf;<\/P>

6. Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf; xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t;<\/P>

7. Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, b\u00f9 tr\u1eeb thu\u1ebf;<\/P>

8. Ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf;<\/P>

9. Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o, kh\u1edfi ki\u1ec7n li\u00ean quan \u0111\u1ebfn th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt thu\u1ebf.<\/P>

\u0110i\u1ec1u 4. Ph\u1ea1m vi v\u00e0 n\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng bao g\u1ed3m trong Th\u00f4ng t\u01b0 n\u00e0y<\/B><\/P>

1. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t kh\u1ea9u d\u1ea7u th\u00f4.<\/P>

2. N\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/P>

3. N\u1ed9i dung giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf. <\/P>

\u0110i\u1ec1u 5. V\u0103n b\u1ea3n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf<\/B><\/P>

1. V\u0103n b\u1ea3n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf bao g\u1ed3m t\u00e0i li\u1ec7u k\u00e8m theo h\u1ed3 s\u01a1 thu\u1ebf, c\u00f4ng v\u0103n, \u0111\u01a1n t\u1eeb v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c u\u1ef7 nhi\u1ec7m thu thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf. \u0110\u1ed1i v\u1edbi nh\u1eefng v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 ph\u1ea3i n\u1ed9p c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p 01 b\u1ed9.<\/P>

2. V\u0103n b\u1ea3n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c so\u1ea1n th\u1ea3o, k\u00fd, ban h\u00e0nh \u0111\u00fang th\u1ea9m quy\u1ec1n; th\u1ec3 th\u1ee9c v\u0103n b\u1ea3n, ch\u1eef k\u00fd, con d\u1ea5u tr\u00ean v\u0103n b\u1ea3n ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng t\u00e1c v\u0103n th\u01b0. <\/P>

3. V\u0103n b\u1ea3n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed. <\/P>

4. Ng\u00f4n ng\u1eef \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong h\u1ed3 s\u01a1 thu\u1ebf l\u00e0 ti\u1ebfng Vi\u1ec7t. T\u00e0i li\u1ec7u b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ecbch ra ti\u1ebfng Vi\u1ec7t. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n d\u1ecbch v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 n\u1ed9i dung b\u1ea3n d\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i c\u00f3 t\u1ed5ng \u0111\u1ed9 d\u00e0i h\u01a1n 20 trang gi\u1ea5y A4 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u1ec1 ngh\u1ecb ch\u1ec9 c\u1ea7n d\u1ecbch nh\u1eefng n\u1ed9i dung, \u0111i\u1ec1u kho\u1ea3n c\u00f3 li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. <\/S><\/P>

\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec tu\u1ef3 v\u00e0o t\u00ednh ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng v\u00e0 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf (n\u1ebfu c\u00f3), ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n d\u1ecbch nh\u1eefng n\u1ed9i dung trong h\u1ee3p \u0111\u1ed3ng nh\u01b0: t\u00ean h\u1ee3p \u0111\u1ed3ng, t\u00ean c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong h\u1ee3p \u0111\u1ed3ng, th\u1eddi gian th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1eddi gian th\u1ef1c t\u1ebf chuy\u00ean gia c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam (n\u1ebfu c\u00f3), tr\u00e1ch nhi\u1ec7m, cam k\u1ebft c\u1ee7a m\u1ed7i b\u00ean; c\u00e1c quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o m\u1eadt v\u00e0 quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m (n\u1ebfu c\u00f3), \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng, c\u00e1c n\u1ed9i dung c\u00f3 li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00e1c n\u1ed9i dung t\u01b0\u01a1ng t\u1ef1 (n\u1ebfu c\u00f3); \u0111\u1ed3ng th\u1eddi g\u1eedi k\u00e8m theo b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/P>

Vi\u1ec7c h\u1ee3p ph\u00e1p ho\u00e1 l\u00e3nh s\u1ef1 \u0111\u1ed1i v\u1edbi c\u00e1c gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc ngo\u00e0i c\u1ea5p ch\u1ec9 b\u1eaft bu\u1ed9c trong tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 14, \u0110i\u1ec1u 18, \u0110i\u1ec1u 37, \u0110i\u1ec1u 47 Th\u00f4ng t\u01b0 n\u00e0y.<\/P>

5. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n v\u0103n b\u1ea3n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u n\u00eau tr\u00ean th\u00ec c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u ng\u01b0\u1eddi c\u00f3 v\u0103n b\u1ea3n giao d\u1ecbch kh\u1eafc ph\u1ee5c sai s\u00f3t v\u00e0 n\u1ed9p b\u1ea3n thay th\u1ebf. <\/P>

6. Th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c b\u1ea3n thay th\u1ebf ho\u1eb7c b\u1ea3n d\u1ecbch c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c coi l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn v\u0103n b\u1ea3n giao d\u1ecbch. <\/P>

\u0110i\u1ec1u 6. Giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf<\/B><\/P>

1. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp k\u00fd ho\u1eb7c giao cho c\u1ea5p ph\u00f3 c\u1ee7a m\u00ecnh k\u00fd thay tr\u00ean c\u00e1c v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ph\u1ee5 tr\u00e1ch. Vi\u1ec7c giao k\u00fd thay ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 l\u01b0u t\u1ea1i doanh nghi\u1ec7p. <\/P>

2. U\u1ef7 quy\u1ec1n trong giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf<\/P>

– Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 u\u1ef7 quy\u1ec1n cho c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch d\u01b0\u1edbi m\u00ecnh m\u1ed9t c\u1ea5p k\u00fd th\u1eeba u\u1ef7 quy\u1ec1n c\u00e1c v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf. <\/P>

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y) \u0111\u01b0\u1ee3c thay m\u1eb7t m\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n u\u1ef7 quy\u1ec1n theo B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1. <\/P>

– V\u0103n b\u1ea3n u\u1ef7 quy\u1ec1n ph\u1ea3i quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi h\u1ea1n, ph\u1ea1m vi u\u1ef7 quy\u1ec1n. V\u0103n b\u1ea3n u\u1ef7 quy\u1ec1n ph\u1ea3i g\u1eedi c\u01a1 quan thu\u1ebf c\u00f9ng v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch l\u1ea7n \u0111\u1ea7u trong kho\u1ea3ng th\u1eddi gian u\u1ef7 quy\u1ec1n.<\/P>

3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u0111\u1ea1i l\u00fd thu\u1ebf) th\u00ec ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u v\u00e0o ph\u1ea7n \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf. Tr\u00ean t\u1edd khai thu\u1ebf ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 h\u1ecd t\u00ean v\u00e0 s\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 c\u1ee7a nh\u00e2n vi\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf. C\u00e1c v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch \u0111\u1ea1i l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ec9 trong ph\u1ea1m vi c\u00f4ng vi\u1ec7c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n n\u00eau trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf \u0111\u00e3 k\u00fd. <\/P>

Ch\u1eadm nh\u1ea5t 5 ng\u00e0y tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n l\u1ea7n \u0111\u1ea7u c\u00e1c c\u00f4ng vi\u1ec7c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf n\u00eau trong h\u1ee3p \u0111\u1ed3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan thu\u1ebf bi\u1ebft v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf v\u00e0 g\u1eedi k\u00e8m theo b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/P>

Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 v\u00e0 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, vi\u1ec7c t\u1ed5 ch\u1ee9c thi, c\u1ea5p, thu h\u1ed3i Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf.<\/P>

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf c\u1ea7n th\u00f4ng b\u00e1o nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 do \u0111\u1ea1i l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo s\u1ef1 u\u1ef7 quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho \u0111\u1ea1i l\u00fd thu\u1ebf, \u0111\u1ea1i l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/P>

\u0110i\u1ec1u 7. Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf<\/B><\/P>

1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi th\u1eddi gian nh\u1eadn h\u1ed3 s\u01a1, ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/P>

2. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, c\u00f4ng ch\u1ee9c thu\u1ebf \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/P>

3. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed, vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf do c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/P>

4. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n b\u1ed5 sung h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c \u0111\u1ea1i l\u00fd thu\u1ebf (n\u1ebfu c\u00f3) trong ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p tr\u1ef1c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1; trong th\u1eddi h\u1ea1n ba ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn h\u1ed3 s\u01a1 qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh ho\u1eb7c th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed. <\/P>

\u0110i\u1ec1u 8. C\u00e1ch t\u00ednh th\u1eddi h\u1ea1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf<\/B><\/P>

1. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u201cng\u00e0y\u201d th\u00ec t\u00ednh li\u00ean t\u1ee5c theo ng\u00e0y d\u01b0\u01a1ng l\u1ecbch, k\u1ec3 c\u1ea3 ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh.<\/P>

2. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u201cng\u00e0y l\u00e0m vi\u1ec7c\u201d th\u00ec t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c c\u1ee7a c\u01a1 quan h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc tr\u1eeb ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh.<\/P>

3. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n l\u00e0 m\u1ed9t ng\u00e0y c\u1ee5 th\u1ec3 th\u00ec ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh h\u1ebft th\u1eddi h\u1ea1n l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng\u00e0y c\u1ee5 th\u1ec3 \u0111\u00f3.<\/P>

4. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh tr\u00f9ng v\u1edbi 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 ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/P>

5. Ng\u00e0y \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111\u1ec3 t\u00ednh th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft c\u00f4ng vi\u1ec7c h\u00e0nh ch\u00ednh thu\u1ebf l\u00e0 ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y t\u1edd, v\u0103n b\u1ea3n \u0111\u00fang theo quy \u0111\u1ecbnh.<\/P><\/p>\n

Ch\u01b0\u01a1ng II \u2013<\/h3>\n

KHAI THU\u1ebe, T\u00cdNH THU\u1ebe<\/h3>\n

\u0110i\u1ec1u 9. Quy \u0111\u1ecbnh chung v\u1ec1 khai thu\u1ebf, t\u00ednh thu\u1ebf<\/B><\/P>

1. Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf, khai thu\u1ebf<\/P>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 37 v\u00e0 \u0110i\u1ec1u 38 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/P>

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong t\u1edd khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u00e0 n\u1ed9p \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh trong h\u1ed3 s\u01a1 khai thu\u1ebf.<\/P>

c) \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m, n\u1ebfu trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i, mi\u1ec5n gi\u1ea3m thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/P>

d) \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo th\u00e1ng ho\u1eb7c khai theo qu\u00fd, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ebfn ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ho\u1eb7c qu\u00fd, k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng ho\u1eb7c qu\u00fd \u0111\u1ebfn ng\u00e0y k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. K\u1ef3 t\u00ednh thu\u1ebf n\u0103m c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. K\u1ef3 t\u00ednh thu\u1ebf n\u0103m c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c l\u00e0 n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/P>

e) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh v\u00e0 kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/P>

Tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t n\u0103m (5) ng\u00e0y tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh. N\u1ed9i dung th\u00f4ng b\u00e1o g\u1ed3m: <\/P>

– T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf, m\u00e3 s\u1ed1 thu\u1ebf;<\/P>

– Th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng kinh doanh, ng\u00e0y b\u1eaft \u0111\u1ea7u v\u00e0 ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng;<\/P>

– L\u00fd do t\u1ea1m ng\u1eebng kinh doanh;<\/P>

– H\u1ecd, t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea1i di\u1ec7n c\u1ee7a nh\u00f3m c\u00e1 nh\u00e2n kinh doanh, c\u1ee7a ch\u1ee7 h\u1ed9 kinh doanh.<\/P>

H\u1ebft th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ra kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n theo th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh th\u00ec ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh. <\/P>

2. H\u1ed3 s\u01a1 khai thu\u1ebf<\/P>

H\u1ed3 s\u01a1 khai thu\u1ebf bao g\u1ed3m t\u1edd khai thu\u1ebf v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf, t\u00ednh thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf. <\/S><\/P>

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu t\u1edd khai thu\u1ebf v\u00e0 c\u00e1c m\u1eabu ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai thu\u1ebf do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh, kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i khu\u00f4n d\u1ea1ng, th\u00eam, b\u1edbt ho\u1eb7c thay \u0111\u1ed5i v\u1ecb tr\u00ed c\u1ee7a b\u1ea5t k\u1ef3 ch\u1ec9 ti\u00eau n\u00e0o trong t\u1edd khai thu\u1ebf. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i gi\u1ea5y t\u1edd trong h\u1ed3 s\u01a1 thu\u1ebf m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng ban h\u00e0nh m\u1eabu th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/P>

3. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/P>

a) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 hai m\u01b0\u01a1i c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/P>

b) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 ba m\u01b0\u01a1i c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. <\/P>

c) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ea3 n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 ba m\u01b0\u01a1i c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/P>

d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 m\u01b0\u1eddi, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/P>

e) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 ch\u00edn m\u01b0\u01a1i, 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.<\/P>

g) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 b\u1ed1n m\u01b0\u01a1i l\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3.<\/P>

h) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, thu kh\u00e1c li\u00ean quan \u0111\u1ebfn s\u1eed d\u1ee5ng \u0111\u1ea5t theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u00ec th\u1ef1c hi\u1ec7n theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean ng\u00e0nh v\u1ec1 c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng \u0111\u00f3.<\/P>

4. Gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/P>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00fang h\u1ea1n do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd th\u00ec \u0111\u01b0\u1ee3c th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. <\/P>

b) Th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 ba m\u01b0\u01a1i ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, khai thu\u1ebf n\u0103m, khai thu\u1ebf t\u1ea1m t\u00ednh theo qu\u00fd, khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf; s\u00e1u m\u01b0\u01a1i ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf. <\/P>

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n ho\u1eb7c c\u00f4ng an x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/P>

d) Trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u01a1 quan thu\u1ebf ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn vi\u1ec7c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ebfu c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi th\u00ec coi nh\u01b0 \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn. <\/P>

5. Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/P>

a) Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t, nh\u1ea7m l\u1eabn g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf. H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/P>

b) M\u1eabu h\u1ed3 s\u01a1 khai b\u1ed5 sung:<\/P>

– B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/P>

– T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (t\u1edd khai n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 l\u1eadp B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS);<\/P>

– T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a t\u1eebng ph\u1ea7n c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/P>

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam ho\u1eb7c n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u1ed3ng th\u1eddi t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 106 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 98\/2007\/N\u0110-CP. <\/P>

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n. <\/P>

V\u00ed d\u1ee5 1:<\/P>

C\u00f4ng ty A v\u00e0o th\u00e1ng 8\/2011 l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 1\/2011 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng, th\u00ec C\u00f4ng ty A n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam 100 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh \u0111\u1ec3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/P>

H\u1ed3 s\u01a1 C\u00f4ng ty A n\u1ed9p cho c\u01a1 quan thu\u1ebf: <\/P>

– B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu 01\/KHBS l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf GTGT th\u00e1ng 1\/2011;<\/P>

– T\u1edd khai thu\u1ebf GTGT th\u00e1ng 1\/2011 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng;<\/P>

– T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong t\u1edd khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/P>

V\u00ed d\u1ee5 2: <\/P>

C\u00f4ng ty B v\u00e0o th\u00e1ng 8\/2011 l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2010 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng, tr\u01b0\u1eddng h\u1ee3p n\u00e0y C\u00f4ng ty B n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam 100 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh \u0111\u1ec3 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/P>

H\u1ed3 s\u01a1 C\u00f4ng ty B n\u1ed9p cho c\u01a1 quan thu\u1ebf: <\/P>

– B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu 01\/KHBS l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a k\u1ef3 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2010;<\/P>

– T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2010 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2010 l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng;<\/P>

– T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/P>

\u00a0d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh, th\u00ec s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n ti\u1ebfp theo ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/P>

V\u00ed d\u1ee5 1: <\/P>

C\u00f4ng ty C v\u00e0o th\u00e1ng 8\/2011 l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 1\/2011 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng th\u00ec C\u00f4ng ty C \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng 1\/2011 v\u00e0o t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng 8\/2011, s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau – \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng 08\/2011 (th\u00e1ng l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh) ho\u1eb7c l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p th\u1eeba.<\/P>

H\u1ed3 s\u01a1 C\u00f4ng ty C n\u1ed9p cho c\u01a1 quan thu\u1ebf: <\/P>

– B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu 01\/KHBS l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf GTGT th\u00e1ng 1\/2011;<\/P>

– T\u1edd khai thu\u1ebf GTGT th\u00e1ng 1\/2011 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng;<\/P>

– T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/P><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH ——– C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac —————- S\u1ed1: 28\/2011\/TT-BTCH\u00e0 N\u1ed9i, ng\u00e0y 28 th\u00e1ng 02 n\u0103m 2011TH\u00d4NG T\u01afH\u01af\u1edaNG D\u1eaaN THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe, H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH NGH\u1eca \u0110\u1ecaNH S\u1ed0 85\/2007\/N\u0110-CP NG\u00c0Y 25\/5\/2007 V\u00c0 NGH\u1eca \u0110\u1ecaNH…<\/p>\n","protected":false},"template":"","loai-van-ban":[12],"co-quan-ban-hanh":[19],"class_list":["post-298","van-ban","type-van-ban","status-publish","hentry","loai-van-ban-thong-tu","co-quan-ban-hanh-bo-tai-chinh","description-off"],"_links":{"self":[{"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/van-ban\/298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/van-ban"}],"about":[{"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/types\/van-ban"}],"wp:attachment":[{"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/media?parent=298"}],"wp:term":[{"taxonomy":"loai-van-ban","embeddable":true,"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/loai-van-ban?post=298"},{"taxonomy":"co-quan-ban-hanh","embeddable":true,"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/co-quan-ban-hanh?post=298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}