Knh gi : Cc phng vn phng Cc thu

Chi cc thu cc huyn, th x, thnh ph

hi thi kim tra nghip v thu nm 2012 t kt qu tt, ngh cc
ng ch cn b cng chc tp trung n thi vo cc ni dung sau:
1/ i vi L phng v L Chi cc thu:
-Lut thu GTGT: thng t s 06/2012/TT-BTC ngy 11/01/2012 ca B
Ti chnh ;
-Lut thu Thu nhp doanh nghip : thng t s 123/2012/TT-BTC ngy
27/07/2012 ca B Ti chnh .
2/ i vi cn b :
a/ Lut Qun l thu :
* Thng t s 28/2011/TT-BTC ngy 28/02/2011 ca B Ti chnh:
- Chng I- Quy nh chung: n ton b
- Chng II- Khai thu, tnh thu : n cc phn sau
+ iu 9. Q chung v khai thu, tnh thu;
+ iu 10.Khai thu GTGT;
+iu 11. Khai thu TNDN;
+ iu 21.n nh thu i vi trng hp ngi np thu np thu
theo phng php k khai vi phm php lut thu.
- Chng IV- U nhim thu thu : n ton b .
*Thng t s 80/2012/TT-BTC ngy 22/05/2012 ca B Ti chnh:
- Chng II- Nhng quy nh c th .
b/ Lut thu GTGT ( thng t s 06/2012/TT-BTC ngy 11/01/2012 ca B
Ti chnh):
- Chng I- Quy nh chung: So snh i tng khng chu thu
GTGT gia thng t s 06/2012/TT-BTC ngy 11/01/2012 v thng t
129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh;
- Chng II- Cn c v phng php tnh thu;
- Chng III- Khu tr, hon thu : Mc 1. Khu tr thu .
c/ Lut thu TNDN ( thng t s 123/2012/TT-BTC ngy 27/07/2012 ca B
Ti chnh ):
-Chng II- Phng php v cn c tnh thu;
-Chng V- Thu nhp t chuyn nhng bt ng sn;
-Chng VI- u i thu TNDN.
d/ Lut thu SD phi nng nghip ( thng t s 153/2011/TT-BTC ngy
11/11/2011 ca B Ti chnh):
-Chng I- Quy nh chung;
-Chng II-Cn c tnh thu, phng php tnh thu;
- Chng IV- ng k, k khai, np thu