{"id":12997,"date":"2015-09-10T05:07:48","date_gmt":"2015-09-10T05:07:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12997"},"modified":"2015-09-10T06:36:28","modified_gmt":"2015-09-10T06:36:28","slug":"cong-van-8626ct-ttht-hoa-don-chung-tu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12997","title":{"rendered":"C\u00f4ng v\u0103n 8626\/CT-TTHT – H\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

\"C\u00f4ng<\/span><\/p>\n

K\u00ednh g\u1eedi: C\u00f4ng ty TNHH Cho thu\u00ea T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf Chailease<\/strong><\/span>
\n\u0110\u1ecba ch\u1ec9: Cao \u1ed1c Saigon Centre 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, P. B\u1ebfn Ngh\u00e9, qu\u1eadn 1<\/strong><\/span>
\nM\u00e3 s\u1ed1 thu\u1ebf: 0304738328<\/strong><\/span><\/p>\n

Tr\u1ea3 l\u1eddi v\u0103n b\u1ea3n s\u1ed1 ACC09102013 ng\u00e0y 09\/10\/2013 c\u1ee7a C\u00f4ng ty v\u1ec1 ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb; C\u1ee5c Thu\u1ebf TP c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span>
\n– C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT \u2013 BTC ng\u00e0y 11\/1\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT:<\/span>
\n \u201cT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi b\u00e1n t\u00e0i s\u1ea3n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00e1n t\u00e0i s\u1ea3n \u0111ang s\u1eed d\u1ee5ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u201d.<\/span>
\n– C\u0103n c\u1ee9 Kho\u1ea3n 1 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 64\/2013\/TT-BTC 153\/2010\/TT-BTC ng\u00e0y 28\/09\/2010 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5:<\/span>
\n\u201cC\u01a1 quan thu\u1ebf c\u1ea5p ho\u00e1 \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p ho\u00e1 \u0111\u01a1n\u201d.<\/span>
\n– C\u0103n c\u1ee9 Kho\u1ea3n 2.4 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 123\/2012\/TT-BTC ng\u00e0y 27\/7\/2012 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN:<\/span>
\n\u201cChi ph\u00ed c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n, \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o (theo m\u1eabu s\u1ed1 01\/TNDN k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) nh\u01b0ng kh\u00f4ng l\u1eadp B\u1ea3ng k\u00ea k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: mua h\u00e0ng ho\u00e1 l\u00e0 n\u00f4ng s\u1ea3n, l\u00e2m s\u1ea3n, th\u1ee7y s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp b\u00e1n ra; mua s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng l\u00e0m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, song, m\u00e2y, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba ho\u1eb7c nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t th\u1ee7 c\u00f4ng kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra; mua \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u1ef1 khai th\u00e1c tr\u1ef1c ti\u1ebfp b\u00e1n ra; mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t; mua \u0111\u1ed3 d\u00f9ng, t\u00e0i s\u1ea3n c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 qua s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp b\u00e1n ra v\u00e0 m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 mua c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh.<\/span>
\n\u2026\u201d<\/span>
\nTr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty khi mua t\u00e0i s\u1ea3n l\u00e0 xe \u00f4 t\u00f4 c\u1ee7a c\u00e1 nh\u00e2n (kh\u00f4ng kinh doanh) thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec khi mua t\u00e0i s\u1ea3n C\u00f4ng ty l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (m\u1eabu 01\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 123\/2012\/TT-BTC) k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng xe \u00f4 t\u00f4 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span>
\nC\u1ee5c Thu\u1ebf TP th\u00f4ng b\u00e1o C\u00f4ng ty bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y.\/.<\/span><\/p>\n

\"C\u00f4ng<\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00f4ng v\u0103n 8626\/CT-TTHT – H\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf Tp. H\u1ed3 Ch\u00ed Minh ban h\u00e0nh ng\u00e0y 25\/10\/2013. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1623],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12997"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12997"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12997\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12997"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}