{"id":9128,"date":"2024-11-11T03:33:45","date_gmt":"2024-11-11T03:33:45","guid":{"rendered":"https:\/\/mva.vn\/?p=9128"},"modified":"2024-11-11T03:43:54","modified_gmt":"2024-11-11T03:43:54","slug":"xem-thu-tuc-mua-chung-tu-khau-tru-thue-tncn","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/xem-thu-tuc-mua-chung-tu-khau-tru-thue-tncn\/","title":{"rendered":"Th\u1ee7 t\u1ee5c mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/9128\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><em><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u1ebf n\u00e0o? N\u1ebfu b\u1ea1n ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 th\u00ec b\u00e0i vi\u1ebft n\u00e0y <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> s\u1ebd h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3, chi ti\u1ebft nh\u1eefng h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 m\u1ed9t doanh nghi\u1ec7p mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i c\u01a1 quan thu\u1ebf. B\u00ean c\u1ea1nh \u0111\u00f3 MVA c\u00f2n h\u01b0\u1edbng d\u1eabn c\u00e1ch vi\u1ebft m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN sau khi mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/em><\/p>\n<h2>I. H\u1ed3 s\u01a1 mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/h2>\n<p><span style=\"font-weight: 400;\">Theo nhu c\u1ea7u s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo hai c\u00e1ch:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua quy\u1ec3n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u01b0\u1eddng \u00e1p d\u1ee5ng cho nh\u1eefng doanh nghi\u1ec7p ph\u00e1t sinh \u00edt v\u00e0 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u1ec1 vi\u1ec7c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_9130\" aria-describedby=\"caption-attachment-9130\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9130\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2024\/11\/thu-tuc-mua-chung-tu-khau-tru-thue-tncn.jpg\" alt=\"\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2024\/11\/thu-tuc-mua-chung-tu-khau-tru-thue-tncn.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2024\/11\/thu-tuc-mua-chung-tu-khau-tru-thue-tncn-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2024\/11\/thu-tuc-mua-chung-tu-khau-tru-thue-tncn-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-9130\" class=\"wp-caption-text\"><em>H\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/em><\/figcaption><\/figure>\n<h2>II. C\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/h2>\n<p><span style=\"font-weight: 400;\">Mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN s\u1ebd c\u00f3 2 lo\u1ea1i \u0111\u00f3 l\u00e0 theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 mua quy\u1ec1n ch\u1ee9ng t\u1eeb. C\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h3>2.1. H\u1ed3 s\u01a1 mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (m\u1eabu 07\/CTKT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC). (\u0110\u00ednh k\u00e8m m\u1eabu 1)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y gi\u1edbi thi\u1ec7u c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n photo Ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea danh s\u00e1ch ng\u01b0\u1eddi lao \u0111\u1ed9ng (m\u1eabu b\u1ea3ng k\u00ea danh s\u00e1ch ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 do doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf. Trong b\u1ea3ng k\u00ea danh s\u00e1ch ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 th\u00f4ng tin ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thi\u1ebft k\u1ebf b\u1ea3ng k\u00ea danh s\u00e1ch lao \u0111\u1ed9ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 m\u1eabu 05-1\/BK-QTT-TNCN ho\u1eb7c m\u1eabu 05-2\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC ng\u00e0y 15\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span><\/p>\n<p><b>*L\u01b0u \u00fd<\/b><span style=\"font-weight: 400;\">:\u00a0 \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1eebng l\u1ea7n ph\u00e1t sinh doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ee7 th\u00f4ng tin ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 c\u00f3 th\u1ec3 vi\u1ebft ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf. N\u1ed9i dung v\u00e0 c\u00e1ch vi\u1ebft ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y r\u00f5 t\u1ea1i ph\u1ea7n 3 c\u1ee7a b\u00e0i.<\/span><\/p>\n<p><em>T\u00ecm hi\u1ec3u th\u00eam &gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/tu-van-ho-so-thu-tuc-mo-cua-hang-kinh-doanh-gas\/\"><strong>H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c m\u1edf c\u1ee7a h\u00e0ng kinh doanh gas<\/strong><\/a><\/span><\/em><\/p>\n<h3>2.2. H\u1ed3 s\u01a1 mua quy\u1ec3n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN m\u1eabu 07\/CTKT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y gi\u1edbi thi\u1ec7u c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n photo Ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u.<\/span><\/li>\n<\/ul>\n<h2>III. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1<\/h2>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0Doanh nghi\u1ec7p mang \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ebfn b\u1ed9 ph\u1eadn \u1ea4n ch\u1ec9 t\u1ea1i c\u1ee5c thu\u1ebf (chi c\u1ee5c thu\u1ebf) qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u1ec3 mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0Sau khi n\u1ed9p h\u1ed3 s\u01a1 mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eebng l\u1ea7n ph\u00e1t sinh:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ Doanh nghi\u1ec7p s\u1ebd vi\u1ebft ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf. C\u01a1 quan s\u1ebd c\u1ea5p cho doanh nghi\u1ec7p li\u00ean 2 (li\u00ean giao cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf). Doanh nghi\u1ec7p giao cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u00ean 2 \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb TNCN.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p mua quy\u1ec3n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ Doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t quy\u1ec3n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ T\u01b0\u01a1ng t\u1ef1 quy\u1ec3n h\u00f3a \u0111\u01a1n, m\u1ed9t quy\u1ec3n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN g\u1ed3m 50 s\u1ed1, m\u1ed7i s\u1ed1 g\u1ed3m 2 li\u00ean (Li\u00ean 1: B\u00e1o so\u00e1t v\u00e0 L\u01b0u v\u00e0 Li\u00ean 2: Giao cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf y\u00eau c\u1ea7u c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, doanh nghi\u1ec7p vi\u1ebft ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. Doanh nghi\u1ec7p giao cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u00ean 2 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 li\u00ean 1 l\u01b0u t\u1ea1i quy\u1ec3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ H\u00e0ng qu\u00fd, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (c\u00e1ch n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ea7n 4 c\u1ee7a b\u00e0i).<\/span><\/p>\n<h2>IV . C\u00e1ch vi\u1ebft Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/h2>\n<p><span style=\"font-weight: 400;\">N\u1ed9i dung ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN g\u1ed3m 3 ph\u1ea7n nh\u01b0 sau:<\/span><\/p>\n<p><strong>1. TH\u00d4NG TIN T\u1ed4 CH\u1ee8C, C\u00c1 NH\u00c2N TR\u1ea2 THU NH\u1eacP<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">[01] T\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp: &lt;T\u00ean doanh nghi\u1ec7p (ghi ch\u1eef in hoa)&gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[02] M\u00e3 s\u1ed1 thu\u1ebf: &lt;M\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p&gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[03] \u0110\u1ecba ch\u1ec9: &lt;\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf doanh nghi\u1ec7p&gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[04] \u0110i\u1ec7n tho\u1ea1i: &lt;S\u1ed1 \u0111i\u1ec7n tho\u1ea1i \u0111\u1ec3 thu\u1ebf li\u00ean h\u1ec7 v\u1edbi doanh nghi\u1ec7p&gt;<\/span><\/p>\n<p><strong><span style=\"color: #333333; font-size: 14.4px;\">2. TH\u00d4NG TIN NG\u01af\u1edcI N\u1ed8P THU\u1ebe:<\/span><\/strong><\/p>\n<p><span style=\"font-weight: 400;\">[05] H\u1ecd v\u00e0 t\u00ean: &lt;T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf y\u00eau c\u1ea7u c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (ghi ch\u1eef in hoa)&gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[06] M\u00e3 s\u1ed1 thu\u1ebf: &lt;M\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf&gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[07] Qu\u1ed1c t\u1ecbch: &lt;Qu\u1ed1c t\u1ecbch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf&gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[08] C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: X<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[09] C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u0110\u00e1nh d\u1ea5u X m\u1ee5c 08 n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa ho\u1eb7c m\u1ee5c 09 n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[10] \u0110\u1ecba ch\u1ec9 ho\u1eb7c \u0111i\u1ec7n tho\u1ea1i li\u00ean h\u1ec7: &lt;Ghi \u0111\u1ecba ch\u1ec9 ho\u1eb7c s\u1ed1 \u0111i\u1ec7n tho\u1ea1i li\u00ean h\u1ec7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf&gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[11] S\u1ed1 CMND ho\u1eb7c s\u1ed1 h\u1ed9 chi\u1ebfu: &lt;S\u1ed1 Ch\u1ee9ng minh nh\u00e2n d\u00e2n hay s\u1ed1 H\u1ed9 chi\u1ebfu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf&gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[12] N\u01a1i c\u1ea5p: &lt;N\u01a1i c\u1ea5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n hay H\u1ed9 chi\u1ebfu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf&gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[13] Ng\u00e0y c\u1ea5p: &lt;Ng\u00e0y c\u1ea5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n hay H\u1ed9 chi\u1ebfu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf&gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[14] Kho\u1ea3n thu nh\u1eadp: &lt;Ghi r\u00f5 lo\u1ea1i thu nh\u1eadp c\u00e1c c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c (*)&gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[15] Th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp: &lt;L\u00e0 th\u1eddi \u0111i\u1ec3m, kho\u1ea3ng th\u1eddi gian t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ee7a th\u00e1ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch &gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0[16] T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 tr\u1ea3: &lt;Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng&gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0[17] S\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb: &lt;S\u1ed1 ti\u1ec1n thu\u1ebf TNCN c\u00f4ng ty \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng&gt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0[18] S\u1ed1 thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn: [(16)-(17)]<\/span><\/p>\n<p><span style=\"font-weight: 400;\">* C\u00e1c kho\u1ea3n thu nh\u1eadp: Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; Thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n,\u2026<\/span><\/p>\n<p><b>V\u00ed d\u1ee5<\/b><span style=\"font-weight: 400;\">: Th\u00e1ng 6\/2017, c\u00f4ng ty A (m\u00e3 s\u1ed1 thu\u1ebf 1234567890 v\u00e0 \u0111\u1ecba ch\u1ec9 12a \u0111\u01b0\u1eddng X, ph\u01b0\u1eddng Y, qu\u1eadn Z, TP.HCM) tr\u1ea3 hoa h\u1ed3ng do b\u00e1n \u0111\u01b0\u1ee3c c\u0103n h\u1ed9 cho Nguy\u1ec5n V\u0103n A l\u00e0 10.000.00\u0111 v\u00e0 kh\u1ea5u tr\u1eeb 10% ti\u1ec1n hoa h\u1ed3ng chi tr\u1ea3 cho Nguy\u1ec5n V\u0103n A \u0111\u1ec3 \u0111\u00f3ng thu\u1ebf TNCN. Nguy\u1ec5n V\u0103n A y\u00eau c\u1ea7u c\u00f4ng ty A c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. C\u00e1ch vi\u1ebft ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho Nguy\u1ec5n V\u0103n A. Bi\u1ebft th\u00f4ng tin c\u1ee7a Nguy\u1ec5n V\u0103n A nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ Ch\u1ee9ng minh d\u00e2n d\u00e2n: 159753456 do CA.TPHCM c\u1ea5p ng\u00e0y 21\/11\/2015.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ Qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ M\u00e3 s\u1ed1 thu\u1ebf: 7539547863.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ Th\u00f4ng tin li\u00ean h\u1ec7: 0909xxxxxx.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1ch vi\u1ebft ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho Nguy\u1ec5n V\u0103n A nh\u01b0 sau:<\/span><\/p>\n<p><strong><span style=\"color: #333333; font-size: 14.4px;\">1. TH\u00d4NG TIN T\u1ed4 CH\u1ee8C, C\u00c1 NH\u00c2N TR\u1ea2 THU NH\u1eacP<\/span><\/strong><\/p>\n<p><span style=\"font-weight: 400;\">[01] T\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp: C\u00d4NG TY A<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[02] M\u00e3 s\u1ed1 thu\u1ebf: 1234567890<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[03] \u0110\u1ecba ch\u1ec9: 12a \u0110\u01b0\u1eddng X, Ph\u01b0\u1eddng Y, Qu\u1eadn Z, TP.HCM<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[04] \u0110i\u1ec7n tho\u1ea1i: 0908123123<\/span><\/p>\n<p><strong><span style=\"color: #333333; font-size: 14.4px;\">2. TH\u00d4NG TIN NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/span><\/strong><\/p>\n<p><span style=\"font-weight: 400;\">[05] H\u1ecd v\u00e0 t\u00ean: NGUY\u1ec4N V\u0102N A<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[06] M\u00e3 s\u1ed1 thu\u1ebf: 7539547863<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[07] Qu\u1ed1c t\u1ecbch: Vi\u1ec7t Nam<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[08] C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: X<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[09] C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[10] \u0110\u1ecba ch\u1ec9 ho\u1eb7c \u0111i\u1ec7n tho\u1ea1i li\u00ean h\u1ec7: 0909xxxxxx<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[11] S\u1ed1 CMND ho\u1eb7c s\u1ed1 h\u1ed9 chi\u1ebfu: 159753456<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[12] N\u01a1i c\u1ea5p: CA.TPHCM<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[13] Ng\u00e0y c\u1ea5p: 21\/11\/2015<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[14] Kho\u1ea3n thu nh\u1eadp: Thu\u1ebf thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[15] Th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp: 6\/2018<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[16] T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 tr\u1ea3: 10.000.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[17] S\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb: 1.000.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[18] S\u1ed1 thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn: 9.000.000<\/span><\/p>\n<h2>V. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/h2>\n<p><span style=\"font-weight: 400;\">H\u00e0ng qu\u00fd, doanh nghi\u1ec7p ph\u1ea3i l\u00e0m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo m\u1eabu CTT25\/AC ph\u1ee5 l\u1ee5c I Quy\u1ebft \u0111\u1ecbnh s\u1ed1 440\/2013\/Q\u0110-TCT ng\u00e0y 14 th\u00e1ng 03 n\u0103m 2013 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf. (\u0110\u00ednh k\u00e8m m\u1eabu 2)<\/span><\/p>\n<p><em><span style=\"font-weight: 400;\"><strong>V\u00ed d\u1ee5<\/strong>: Ng\u00e0y 14\/10\/2017, c\u00f4ng ty X (m\u00e3 s\u1ed1 thu\u1ebf: 1597534568) mua m\u1ed9t quy\u1ec3n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (m\u1eabu s\u1ed1: CTT56; k\u00fd hi\u1ec7u: AA\/2016; t\u1eeb s\u1ed1 0007601 \u0111\u1ebfn s\u1ed1 0007650). Trong qu\u00fd 4 n\u0103m 2017, b\u1ed1n nh\u00e2n vi\u00ean y\u00eau c\u1ea7u c\u00f4ng ty X c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. C\u00f4ng ty giao li\u00ean 2 cho b\u1ed1n nh\u00e2n vi\u00ean b\u1ed1n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb s\u1ed1 0007601, 0007603, 0007604, 0007605 v\u00e0 x\u00f3a b\u1ecf m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN s\u1ed1 0007602. C\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/em><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"7\"><span style=\"font-weight: 400;\">T\u00ean c\u00f4ng ty: c\u00f4ng ty X<\/span><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">M\u1eabu CTT25\/AC<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"7\"><span style=\"font-weight: 400;\">MST: 1597534568<\/span><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">S\u1ed1:<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"9\"><span style=\"font-weight: 400;\">B\u1ea2NG K\u00ca CH\u1ee8NG T\u1eea<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"9\"><span style=\"font-weight: 400;\">Qu\u00fd 4 n\u0103m 2017<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u m\u1eabu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00ean bi\u00ean lai<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eeb s\u1ed1 \u0111\u1ebfn s\u1ed1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed1 s\u1eed d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed1 x\u00f3a b\u1ecf<\/span><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">S\u1ed1 m\u1ea5t, ch\u00e1y<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ed9ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">CTT56<\/span><\/td>\n<td><span style=\"font-weight: 400;\">CH\u1ee8NG T\u1eea KH\u1ea4U TR\u1eea THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/span><\/td>\n<td><span style=\"font-weight: 400;\">AA\/2016<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0007601-0007605<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(0007602)<\/span><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td colspan=\"2\"><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ed9ng: 5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u1ee5c thu\u1ebf (chi c\u1ee5c thu\u1ebf) qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/span>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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N\u1ebfu b\u1ea1n ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 th\u00ec b\u00e0i vi\u1ebft..<\/p>\n","protected":false},"author":1,"featured_media":9129,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9128","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}H\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb A - Z. 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