{"id":1938,"date":"2017-05-08T22:02:52","date_gmt":"2017-05-08T15:02:52","guid":{"rendered":"http:\/\/www.vtrlogistics.com.vn\/?p=1938"},"modified":"2017-05-08T22:02:52","modified_gmt":"2017-05-08T15:02:52","slug":"duoc-nop-dan-tien-thue-no-neu-co-bao-lanh-cua-to-chuc-tin-dung","status":"publish","type":"post","link":"https:\/\/www.vtrlogistics.com.vn\/?p=1938","title":{"rendered":"\u0110\u01af\u1ee2C N\u1ed8P D\u1ea6N TI\u1ec0N THU\u1ebe N\u1ee2 N\u1ebeU C\u00d3 B\u1ea2O L\u00c3NH C\u1ee6A T\u1ed4 CH\u1ee8C T\u00cdN D\u1ee4NG"},"content":{"rendered":"<div class=\"article-ds\">\n<div class=\"article-des article-des02\">\n<p><span style=\"color: #000000;\">(HQ Online)- Tr\u01b0\u1eddng h\u1ee3p DN c\u00f3 n\u1ee3 ti\u1ec1n thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p m\u1ed9t l\u1ea7n v\u00e0 c\u00f3 \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n th\u00ec \u0111\u01b0\u1ee3c n\u1ed9p s\u1ed1 thu\u1ebf n\u1ee3 trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a th\u1eddi h\u1ea1n c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf n\u1ebfu c\u00f3 b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/p>\n<\/div>\n<div id=\"newsimage\" class=\"image\">\n<div class=\"img-news\" align=\"center\">\n<div class=\"general-image\"><span style=\"color: #000000;\"><img decoding=\"async\" title=\"\" src=\"http:\/\/www.baohaiquan.vn\/Pictures52017\/buitrang\/587a8445-9a10-44eb-b4f9-4c2a5292cd99\/123.JPG\" alt=\"\" \/><\/span><\/div>\n<\/div>\n<div class=\"caption\" style=\"text-align: center;\"><em><span style=\"color: #000000;\">CBCC Chi c\u1ee5c H\u1ea3i quan Ph\u00f3 B\u1ea3ng, C\u1ee5c H\u1ea3i quan H\u00e0 Giang h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf cho DN. \u1ea2nh: T.Trang.<\/span><\/em><\/div>\n<\/div>\n<div class=\"article-content article-content02\">\n<p><span style=\"color: #000000;\">\u0110\u00f3 l\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan tr\u01b0\u1edbc \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u00f4ng ty CP Ch\u1ebf bi\u1ebfn th\u1ef1c ph\u1ea9m Thi\u00ean H\u1ed3ng v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd t\u1edd khai NK trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf.<\/span><\/p>\n<p><span style=\"color: #000000;\">Theo ph\u00e2n t\u00edch c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan, t\u1ea1i \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 quy \u0111\u1ecbnh: &#8220;Trong th\u1eddi gian gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh ho\u1eb7c \u1ea5n \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m \u0111\u00ecnh ch\u1ec9 th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh t\u00ednh thu\u1ebf, quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf&#8221;.<\/span><\/p>\n<p><span style=\"color: #000000;\">B\u00ean c\u1ea1nh \u0111\u00f3, t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt s\u1ed1 106\/2016\/QH13 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 4 \u0110i\u1ec1u 92 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf) quy \u0111\u1ecbnh: &#8220;Ch\u01b0a th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf cho ph\u00e9p n\u1ed9p d\u1ea7n ti\u1ec1n n\u1ee3 thu\u1ebf trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 m\u01b0\u1eddi hai th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a th\u1eddi h\u1ea1n c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf. Vi\u1ec7c n\u1ed9p d\u1ea7n ti\u1ec1n n\u1ee3 thu\u1ebf \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ph\u1ea3i c\u00f3 b\u1ea3o l\u00e3nh c\u00f9a t\u1ed1 ch\u1ee9c t\u00edn d\u1ee5ng, Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.&#8221;<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u0169ng quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung n\u00e0y, t\u1ea1i \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 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 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf th\u00ec:&#8221;Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf n\u1ee3 trong m\u1ed9t l\u1ea7n th\u00ec \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a th\u1eddi h\u1ea1n c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf n\u1ebfu c\u00f3 b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n v\u00e0 cam k\u1ebft ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc&#8221;.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, trong th\u1eddi gian gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, C\u00f4ng ty v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 n\u1ee3 ti\u1ec1n thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p 1 l\u1ea7n ti\u1ec1n thu\u1ebf v\u00e0 c\u00f3 \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 th\u00ec \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a th\u1eddi h\u1ea1n c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf n\u1ebfu c\u00f3 b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1, th\u1ea9m quy\u1ec1n, th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft, th\u1eddi gian n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013, kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP ng\u00e0y 1\/7\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 \u0110i\u1ec1u 134 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC ng\u00e0y 25\/3\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"author\"><span style=\"color: #000000;\">H\u1ea3i Nam<\/span><\/div>\n<div class=\"like\"><span style=\"color: #000000;\">Ngu\u1ed3n:\u00a0<a style=\"color: #000000;\" href=\"http:\/\/www.baohaiquan.vn\/Pages\/Duoc-nop-dan-tien-thue-no-neu-co-bao-lanh-cua-to-chuc-tin-dung.aspx\"><em>http:\/\/www.baohaiquan.vn\/<\/em><\/a><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>(HQ Online)- Tr\u01b0\u1eddng h\u1ee3p DN c\u00f3 n\u1ee3 ti\u1ec1n thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p m\u1ed9t l\u1ea7n v\u00e0 c\u00f3 \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n th\u00ec \u0111\u01b0\u1ee3c n\u1ed9p s\u1ed1 thu\u1ebf n\u1ee3 trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a th\u1eddi h\u1ea1n c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh &hellip;<\/p>\n","protected":false},"author":2,"featured_media":1055,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,1],"tags":[1014,324,1010,1012,1016],"acf":[],"_links":{"self":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1938"}],"collection":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1938"}],"version-history":[{"count":2,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1938\/revisions"}],"predecessor-version":[{"id":1940,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1938\/revisions\/1940"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/media\/1055"}],"wp:attachment":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}