{"id":254,"date":"2019-12-25T15:06:59","date_gmt":"2019-12-25T15:06:59","guid":{"rendered":"http:\/\/ketoanacp.muathemewordpress.net\/?p=254"},"modified":"2019-12-25T15:07:07","modified_gmt":"2019-12-25T15:07:07","slug":"huong-dan-thu-tuc-dang-ky-cap-ma-so-thue-nha-thau-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/webmaibinh.com\/w\/ketoan22011\/huong-dan-thu-tuc-dang-ky-cap-ma-so-thue-nha-thau-nuoc-ngoai\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"
Kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf<\/b>\u00a0hay c\u00f2n g\u1ecdi l\u00e0 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 vi\u1ec7c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00f4ng ty b\u1ecb v\u00f4 hi\u1ec7u t\u1ea1m th\u1eddi tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf, do c\u00f4ng ty kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf, b\u1ecf \u0111\u1ecba \u0111i\u1ec3m kinh doanh ho\u1eb7c kh\u00f4ng \u0111\u00f3ng ti\u1ec1n thu\u1ebf ph\u00e1t sinh, sau khi c\u01a1 quan thu\u1ebf g\u1edfi th\u00f4ng b\u00e1o y\u00eau c\u1ea7u ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ebfn l\u1ea7n th\u1ee9 3,…H\u00f4m nay,\u00a0ACP<\/strong>\u00a0s\u1ebd g\u1edfi \u0111\u1ebfn c\u00e1c b\u1ea1n c\u00e1c t\u00ecnh hu\u1ed1ng d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf c\u0169ng nh\u01b0 c\u00e1ch m\u1edf l\u1ea1i m\u00e3 s\u1ed1 thu\u1ebf khi b\u1ecb kh\u00f3a.<\/div>\n
\n
\"L\u00fd<\/div>\n<\/div>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p sai ph\u1ea1m d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/h2>\n
Theo kho\u1ea3n 2, \u0111i\u1ec1u 15 th\u00f4ng t\u01b0 80\/2012\/TT-BTC th\u00ec c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai ph\u1ea1m d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf s\u1ebd c\u00f3 3 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u01b0 sau:<\/div>\n
    \n
  • Kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i tr\u1ee5 s\u1edf \u0111\u0103ng k\u00fd kinh doanh: C\u00e1n b\u1ed9 c\u01a1 s\u1edf ki\u1ec3m tra tr\u1ee5 s\u1edf c\u00f4ng ty nh\u01b0ng kh\u00f4ng th\u1ea5y treo bi\u1ec3n hi\u1ec7u v\u00e0 kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/li>\n
  • Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf: do gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p kh\u00f4ng n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf d\u1eabn \u0111\u1ebfn kh\u00f4ng n\u1ed9p t\u1edd khai \u1edf m\u1ed9t ho\u1eb7c nhi\u1ec1u k\u1ef3 li\u00ean t\u1ee5c.<\/li>\n
  • Kh\u00f4ng n\u1ed9p ti\u1ec1n thu\u1ebf khi c\u00f3 ph\u00e1t sinh<\/li>\n
  • Kh\u00f4ng ph\u1ea3n h\u1ed3i th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00eau tr\u00ean khi c\u01a1 quan thu\u1ebf g\u1edfi th\u00f4ng b\u00e1o qu\u00e1 3 l\u1ea7n.<\/li>\n<\/ul>\n

    C\u00e1c vi\u1ec7c kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n khi b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/h2>\n
    C\u00f3 r\u1ea5t nhi\u1ec1u h\u1ec7 l\u1ee5y khi c\u00f4ng ty b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, nh\u01b0ng quan tr\u1ecdng h\u01a1n h\u1ebft c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn:<\/div>\n
      \n
    • Kh\u00f4ng \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ho\u1eb7c h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/li>\n
    • Kh\u00f4ng \u0111\u0103ng nh\u1eadp \u0111\u01b0\u1ee3c website nh\u1eadn t\u1edd khai c\u1ee7a t\u1ed5ng c\u1ee5c thu\u1ebf, t\u1eeb \u0111\u00f3 d\u1eabn \u0111\u1ebfn vi\u1ec7c:<\/li>\n
    • Kh\u00f4ng n\u1ed9p \u0111\u01b0\u1ee3c t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1edd khai thu\u1ebf TNCN (n\u1ebfu c\u00f3);<\/li>\n
    • Kh\u00f4ng n\u1ed9p \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n;<\/li>\n
    • Kh\u00f4ng n\u1ed9p \u0111\u01b0\u1ee3c c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m nh\u01b0: quy\u1ebft to\u00e1n thu\u1ebf TNDN, quy\u1ebft to\u00e1n thu\u1ebf TNCN, b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m,\u2026<\/li>\n<\/ul>\n

      L\u00e0m g\u00ec khi b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf? C\u00e1ch x\u1eed l\u00fd khi kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/h2>\n
      Khi ph\u00e1t hi\u1ec7n c\u00f4ng ty b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ec3 tra c\u1ee9u t\u00ecnh tr\u1ea1ng thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u1edf th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i. T\u1eeb \u0111\u00f3, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u00fd do b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf. V\u00e0 n\u1ebfu:<\/div>\n
        \n
      • Do c\u00f4ng ty b\u1ea1n kh\u00f4ng treo bi\u1ec3n hi\u1ec7u t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd kinh doanh: th\u1ef1c hi\u1ec7n ngay vi\u1ec7c treo bi\u1ec3n hi\u1ec7u tai tr\u1ee5 s\u1edf c\u00f4ng ty \u0111\u1ec3 c\u00f3 th\u1ec3 m\u1edf l\u1ea1i m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u00f3a.<\/li>\n
      • Do c\u00f4ng ty b\u1ea1n kh\u00f4ng n\u1ed9p \u0111\u1ee7 t\u1edd khai thu\u1ebf: th\u1ef1c hi\u1ec7n l\u1eadp c\u00e1c t\u1edd khai c\u00f2n thi\u1ebfu b\u1eb1ng ph\u1ea7n m\u1ec1m HTKK, in 2 b\u1ed9 b\u1eb1ng file gi\u1ea5y, n\u1ed9p t\u1ea1i Ph\u00f2ng K\u00ea Khai Tin H\u1ecdc c\u1ee7a chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd. V\u00e0 ti\u1ebfn h\u00e0nh \u0111\u00f3ng ph\u1ea1t do l\u1ed7i ch\u1eadm n\u1ed9p t\u1edd khai. Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c n\u00e0y, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00f4ng ty s\u1ebd \u0111\u01b0\u1ee3c m\u1edf l\u1ea1i.<\/li>\n
      • Do c\u00f4ng ty b\u1ea1n kh\u00f4ng n\u1ed9p ti\u1ec1n thu\u1ebf khi c\u00f3 ph\u00e1t sinh: ti\u1ebfn h\u00e0nh ngay vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u1ebf c\u00f9ng ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf \u0111\u1ec3 m\u1edf m\u00e3 s\u1ed1 thu\u1ebf b\u1ecb kh\u00f3a.<\/li>\n<\/ul>\n
        Tr\u00ean \u0111\u00e2y l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf c\u0169ng nh\u01b0 c\u00e1ch m\u1edf l\u1ea1i m\u00e3 s\u1ed1 thu\u1ebf b\u1ecb kh\u00f3a.\u00a0D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ACP<\/strong>\u00a0ch\u00fac c\u00e1c b\u1ea1n ho\u00e0n th\u00e0nh t\u1ed1t c\u00f4ng vi\u1ec7c.
        \nTr\u00e2n tr\u1ecdng k\u00ednh ch\u00e0o!<\/div>\n

         <\/p>\n","protected":false},"excerpt":{"rendered":"

        Kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf\u00a0hay c\u00f2n g\u1ecdi l\u00e0 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 vi\u1ec7c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00f4ng ty b\u1ecb v\u00f4 hi\u1ec7u t\u1ea1m th\u1eddi tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf, do c\u00f4ng ty kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf, b\u1ecf \u0111\u1ecba \u0111i\u1ec3m kinh doanh ho\u1eb7c kh\u00f4ng \u0111\u00f3ng ti\u1ec1n thu\u1ebf ph\u00e1t sinh, sau khi…<\/p>\n","protected":false},"author":1,"featured_media":255,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"tags":[],"_links":{"self":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/254"}],"collection":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/comments?post=254"}],"version-history":[{"count":1,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/254\/revisions"}],"predecessor-version":[{"id":256,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/254\/revisions\/256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media\/255"}],"wp:attachment":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media?parent=254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/categories?post=254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/tags?post=254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}