{"id":22375,"date":"2022-08-08T09:22:03","date_gmt":"2022-08-08T02:22:03","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=22375"},"modified":"2022-08-08T17:25:25","modified_gmt":"2022-08-08T10:25:25","slug":"xu-ly-chuyen-tiep-ve-chung-tu-khau-tru-thue-tncn","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/xu-ly-chuyen-tiep-ve-chung-tu-khau-tru-thue-tncn\/","title":{"rendered":"X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u0110\u01a1n v\u1ecb t\u00f4i c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN hay kh\u00f4ng?<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">kho\u1ea3n 5 \u0111i\u1ec1u 12 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 s\u1ed1 37\/2010\/TT-BTC ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh (v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung) v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 102\/2008\/Q\u0110-BTC ng\u00e0y 12\/11\/2008 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh m\u1eabu ch\u1ee9ng t\u1eeb thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 37\/2010\/TT-BTC ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p><strong>Nh\u01b0 v\u1eady<\/strong>,\u00a0<strong>k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2022, t\u1ea5t c\u1ea3 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n ph\u1ea3i chuy\u1ec3n sang s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>V\u1eady ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ef1 in, \u0111\u1eb7t in c\u00f2n t\u1ed3n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp nh\u01b0 th\u1ebf n\u00e0o?<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>C\u00e1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ch\u01b0a s\u1eed d\u1ee5ng c\u00f2n t\u1ed3n doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n g\u1ea1ch ch\u00e9o, l\u01b0u gi\u1eef v\u00e0 k\u00ea v\u00e0o c\u1ed9t x\u00f3a b\u1ecf trong k\u1ef3 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (m\u1eabu CTT25\/AC) g\u1eedi \u0111\u1ebfn CQT qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh.<\/li>\n<li>Ho\u1eb7c \u0111\u01a1n v\u1ecb li\u00ean h\u1ec7 trao \u0111\u1ed5i k\u1ef9 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 nh\u1eadn h\u01b0\u1edbng d\u1eabn.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3493],"ht-kb-tag":[],"class_list":["post-22375","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tien-luong"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/22375","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=22375"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/22375\/revisions"}],"predecessor-version":[{"id":22391,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/22375\/revisions\/22391"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=22375"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=22375"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=22375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}