{"id":7365,"date":"2022-08-10T16:48:04","date_gmt":"2022-08-10T09:48:04","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7365"},"modified":"2025-11-11T14:13:40","modified_gmt":"2025-11-11T07:13:40","slug":"chung-tu-khau-tru-thue-tncn-dien-tu","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chung-tu-khau-tru-thue-tncn-dien-tu\/","title":{"rendered":"CH\u1ee8NG T\u1eea KH\u1ea4U TR\u1eea THU\u1ebe TNCN \u0110I\u1ec6N T\u1eec"},"content":{"rendered":"<p>CH\u1ee8NG T\u1eea KH\u1ea4U TR\u1eea THU\u1ebe TNCN \u0110I\u1ec6N T\u1eec FTS<\/p>\n<p>Ng\u00e0y 12\/7\/2022 T\u1ed5ng cuc Thu\u1ebf \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n 2455\/TCT-DNNCN v\u1ec1 vi\u1ec7c Tri\u1ec3n khai, v\u1eadn h\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Trong \u0111\u00f3 c\u00e1c n\u1ed9i dung ch\u00ednh v\u1ec1 Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/p>\n<ul>\n<li>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP th\u00ec t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb khi s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ebfn CQT, t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb t\u1ef1 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/li>\n<li>Trong th\u1eddi gian ch\u01b0a k\u1ecbp tri\u1ec3n khai ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c (bao g\u1ed3m c\u1ea3 c\u01a1 quan thu\u1ebf), doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo h\u00ecnh th\u1ee9c t\u1ef1 ph\u00e1t h\u00e0nh.<\/li>\n<li>T\u1eeb 01\/7\/2022, c\u01a1 quan thu\u1ebf kh\u00f4ng ti\u1ebfp t\u1ee5c b\u00e1n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in; \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111ang c\u00f2n t\u1ed3n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb mua c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng<\/li>\n<\/ul>\n<h2>FTS \u0111\u00e3 x\u00e2y d\u1ef1ng gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed.<\/h2>\n<p>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed FTS \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c n\u1ed9i dung c\u1ee7a ch\u1ee9ng t\u1eeb \u0111\u1ea3m b\u1ea3o kh\u00f4ng d\u1eabn t\u1edbi c\u00e1ch hi\u1ec3u sai l\u1ec7ch \u0111\u1ec3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 \u0111\u1ecdc \u0111\u01b0\u1ee3c b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 33, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/p>\n<p>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed FTS \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP g\u1ed3m:<\/p>\n<ul>\n<li><i>a) T\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, k\u00fd hi\u1ec7u m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, s\u1ed1 th\u1ee9 t\u1ef1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf;<\/i><\/li>\n<li><i>b) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p;<\/i><\/li>\n<li><i>c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf);<\/i><\/li>\n<li><i>d) Qu\u1ed1c t\u1ecbch (n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam);<\/i><\/li>\n<li><i>\u0111) Kho\u1ea3n thu nh\u1eadp, th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp, t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb; s\u1ed1 thu nh\u1eadp c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn;<\/i><\/li>\n<li><i>e) Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf;<\/i><\/li>\n<li><i>g) H\u1ecd t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp.\u201d<\/i><\/li>\n<\/ul>\n<figure id=\"attachment_7366\" aria-describedby=\"caption-attachment-7366\" style=\"width: 700px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed wp-image-7366\" title=\"Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/08\/2022-08-10-163547.png\" alt=\"Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed\" width=\"700\" height=\"693\" \/><figcaption id=\"caption-attachment-7366\" class=\"wp-caption-text\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<figure id=\"attachment_7367\" aria-describedby=\"caption-attachment-7367\" style=\"width: 676px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed wp-image-7367 size-full\" title=\"Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/08\/2022-08-10-164118.png\" alt=\"Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed\" width=\"676\" height=\"749\" \/><figcaption id=\"caption-attachment-7367\" class=\"wp-caption-text\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p>T\u1eeb ng\u00e0y 10\/08\/2022 &#8211; 30\/08\/2022: FTS mi\u1ec5n ph\u00ed kh\u1edfi t\u1ea1o d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho m\u1ecdi kh\u00e1ch h\u00e0ng.<\/p>\n<p>Li\u00ean h\u1ec7 \u0111\u1ec3 t\u01b0 v\u1ea5n ngay &#8211;&gt; Hotline: 0904.891.683 \/ Mail: info@fts.com.vn<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CH\u1ee8NG T\u1eea KH\u1ea4U TR\u1eea THU\u1ebe TNCN \u0110I\u1ec6N T\u1eec FTS Ng\u00e0y 12\/7\/2022 T\u1ed5ng cuc Thu\u1ebf \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n 2455\/TCT-DNNCN v\u1ec1 vi\u1ec7c Tri\u1ec3n khai, v\u1eadn h\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Trong \u0111\u00f3 c\u00e1c n\u1ed9i dung ch\u00ednh v\u1ec1 Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed nh\u01b0 sau: Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 [&hellip;]<\/p>\n","protected":false},"featured_media":13625,"template":"","article_category":[],"class_list":["post-7365","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13625"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7365"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}