C\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh t\u01b0 nh\u00e2n ph\u1ea3i b\u00e1o c\u00e1o th\u1ed1ng k\u00ea y t\u1ebf
\nM\u1eabu bi\u1ec3u v\u00e0 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea y t\u1ebf c\u1ee7a c\u00e1c c\u01a1 s\u1edf n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u1ecbnh k\u1ef3 \u00e1p d\u1ee5ng t\u1ea1i Th\u00f4ng t\u01b0 29\/2014\/TT-BYT.
\nC\u00e1c c\u01a1 s\u1edf ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh kh\u00e1m ch\u1eefa b\u1ec7nh, nh\u00e2n l\u1ef1c, trang thi\u1ebft b\u1ecb y t\u1ebf\u2026<\/p>\n
– C\u00e1c c\u01a1 s\u1edf kh\u00f4ng c\u00f3 gi\u01b0\u1eddng b\u1ec7nh ph\u1ea3i ghi ch\u00e9p ngay sau khi cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o g\u1eedi Ph\u00f2ng Y t\u1ebf n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf
\n– C\u00e1c c\u01a1 s\u1edf c\u00f3 gi\u01b0\u1eddng b\u1ec7nh ph\u1ea3i t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o g\u1eedi S\u1edf Y t\u1ebf.
\nTh\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2014.
\nCh\u00ednh s\u00e1ch m\u1edbi v\u1ec1 thu\u1ebf TNDN, TNCN, GTGT
\nB\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 151\/2014\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf. Theo \u0111\u00f3:
\nThu\u1ebf TNDN: D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 k\u00e8m ti\u1ebfn \u0111\u1ed9 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p l\u1ea7n \u0111\u1ea7u tr\u01b0\u1edbc 01\/01\/2014, ph\u00e2n k\u1ef3 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo m\u1ee9c \u0111ang \u00e1p d\u1ee5ng v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i t\u00ednh t\u1eeb 01\/01\/2014.
\nD\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p gia h\u1ea1n c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.
\nThu\u1ebf GTGT: B\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf (bao g\u1ed3m b\u00ean \u0111i vay v\u1ed1n t\u1ef1 b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo \u1ee7y quy\u1ec1n c\u1ee7a b\u00ean cho vay) n\u1ebfu:
\n+ T\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o ti\u1ec1n vay \u0111\u01b0\u1ee3c b\u00e1n thu\u1ed9c giao d\u1ecbch b\u1ea3o \u0111\u1ea3m \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.
\n+ Vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o ti\u1ec1n vay th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch b\u1ea3o \u0111\u1ea3m.
\nThu\u1ebf TNCN: Ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n do nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng tr\u01b0\u1edbc 01\/07\/1994 th\u00ec kh\u00f4ng thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.
\nTh\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 15\/11\/2014.
\nQu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng <\/p>\n
Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o an to\u00e0n v\u1ed1n b\u1eb1ng c\u00e1ch mua b\u1ea3o hi\u1ec3m, tr\u00edch kho\u1ea3n d\u1ef1 ph\u00f2ng… \u0110\u1eb7c bi\u1ec7t, kh\u00f4ng \u0111\u01b0\u1ee3c kinh doanh ti\u1ec1n t\u1ec7, \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n (tr\u1eeb tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7), kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.
\nTrong tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp l\u1edbn h\u01a1n chi ph\u00ed, Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng ph\u1ea3i:
\n– Tr\u00edch 15% b\u1ed5 sung Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7;
\n– Tr\u00edch 20% b\u1ed5 sung Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh (so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 10%)
\n– Tr\u00edch 30% b\u1ed5 sung Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nghi\u1ec7p v\u1ee5;
\n– Tr\u00edch 02 qu\u1ef9: Qu\u1ef9 khen th\u01b0\u1edfng, Qu\u1ef9 ph\u00fac l\u1ee3i.
\nC\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i Th\u00f4ng t\u01b0 147\/2014\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 25\/11\/2014 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2014.
\n\u0110\u01a1n v\u1ecb thu ng\u00e2n s\u00e1ch v\u01b0\u1ee3t d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c th\u01b0\u1edfng
\nNh\u1eb1m khuy\u1ebfn kh\u00edch c\u00e1c C\u1ee5c thu\u1ebf ho\u00e0n th\u00e0nh t\u1ed1t c\u00f4ng t\u00e1c thu thu\u1ebf cu\u1ed1i n\u0103m 2014, T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 4522\/TCT-TCCB ph\u00e1t \u0111\u1ed9ng thi \u0111ua trong c\u00f4ng t\u00e1c thu thu\u1ebf.
\n\tTheo \u0111\u00f3, th\u01b0\u1edfng cho c\u00e1c \u0111\u01a1n v\u1ecb thu ng\u00e2n s\u00e1ch v\u01b0\u1ee3t d\u1ef1 to\u00e1n qu\u00fd IV n\u0103m 2014 v\u1edbi c\u00e1c m\u1ee9c nh\u01b0 sau:
\n– Tr\u00ean 10%: 100 tri\u1ec7u \u0111\u1ed3ng
\n– T\u1eeb 5% \u0111\u1ebfn 10%: 75 tri\u1ec7u \u0111\u1ed3ng
\n– Tr\u00ean 1% \u0111\u1ebfn 5%: 50 tri\u1ec7u \u0111\u1ed3ng
\n– Ho\u00e0n th\u00e0nh d\u1ef1 to\u00e1n: 25 tri\u1ec7u \u0111\u1ed3ng
\nM\u1ee9c ph\u1ea1t vi ph\u1ea1m trong l\u0129nh v\u1ef1c ti\u1ec1n t\u1ec7 ng\u00e2n h\u00e0ng
\nNg\u00e0y 17\/10, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 96\/2014\/N\u0110-CP v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ti\u1ec1n t\u1ec7 ng\u00e2n h\u00e0ng. Theo \u0111\u00f3:
\nC\u00e1c h\u00e0nh vi vi vi ph\u1ea1m trong l\u0129nh v\u1ef1c n\u00e0y bao g\u1ed3m: qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng gi\u1ea5y ph\u00e9p, t\u1ed5 ch\u1ee9c, \u0111i\u1ec1u h\u00e0nh, t\u00edn d\u1ee5ng, ngo\u1ea1i h\u1ed1i, kinh doanh v\u00e0ng, b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi, ph\u00f2ng ch\u1ed1ng r\u1eeda ti\u1ec1n\u2026.
\nM\u1ee9c ph\u1ea1t ti\u1ec1n cho c\u00e1c h\u00e0nh vi vi ph\u1ea1m n\u00e0y t\u1ed1i \u0111a 2 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 1 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n.
\nC\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u00e0 m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, m\u1ee9c ph\u1ea1t g\u1ea5p 2 l\u1ea7n m\u1ee9c ph\u1ea1t c\u00e1 nh\u00e2n.
\nTh\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 12\/12\/2014.
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed xin nh\u1eadp qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam
\nNg\u00e0y 17\/10 v\u1eeba qua, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 97\/2014\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 78\/2009\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam . Theo \u0111\u00f3:
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed xin nh\u1eadp, tr\u1edf l\u1ea1i qu\u1ed1c t\u1ecbch, y\u00eau c\u1ea7u x\u00e1c \u0111\u1ecbnh qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam:
\n– Ng\u01b0\u1eddi c\u00f3 c\u00f4ng lao \u0111\u1eb7c bi\u1ec7t \u0111\u00f3ng g\u00f3p cho s\u1ef1 nghi\u1ec7p x\u00e2y d\u1ef1ng v\u00e0 b\u1ea3o v\u1ec7 T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam
\n– Ng\u01b0\u1eddi thu\u1ed9c chu\u1ea9n ngh\u00e8o theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt;
\n– Ng\u01b0\u1eddi kh\u00f4ng qu\u1ed1c t\u1ecbch xin nh\u1eadp qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam theo \u0110i\u1ec1u 22 Lu\u1eadt Qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam;
\n– Ng\u01b0\u1eddi y\u00eau c\u1ea7u x\u00e1c \u0111\u1ecbnh c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam m\u00e0 kh\u00f4ng y\u00eau c\u1ea7u c\u1ea5p h\u1ed9 chi\u1ebfu Vi\u1ec7t Nam.
\nTh\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/12\/2014.<\/p>\n","protected":false},"excerpt":{"rendered":"
C\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh t\u01b0 nh\u00e2n ph\u1ea3i b\u00e1o c\u00e1o th\u1ed1ng k\u00ea y t\u1ebf M\u1eabu bi\u1ec3u v\u00e0 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea y t\u1ebf c\u1ee7a c\u00e1c c\u01a1 s\u1edf n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u1ecbnh k\u1ef3 \u00e1p d\u1ee5ng t\u1ea1i Th\u00f4ng t\u01b0 29\/2014\/TT-BYT. C\u00e1c c\u01a1 s\u1edf ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh kh\u00e1m ch\u1eefa b\u1ec7nh, nh\u00e2n l\u1ef1c, […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[9],"tags":[],"_links":{"self":[{"href":"https:\/\/gionggiasuchanoi.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/326"}],"collection":[{"href":"https:\/\/gionggiasuchanoi.com.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gionggiasuchanoi.com.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gionggiasuchanoi.com.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gionggiasuchanoi.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=326"}],"version-history":[{"count":0,"href":"https:\/\/gionggiasuchanoi.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/326\/revisions"}],"wp:attachment":[{"href":"https:\/\/gionggiasuchanoi.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gionggiasuchanoi.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gionggiasuchanoi.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}