{"id":1453,"date":"2015-07-11T01:13:16","date_gmt":"2015-07-11T01:13:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1453"},"modified":"2015-08-13T03:15:38","modified_gmt":"2015-08-13T03:15:38","slug":"cong-van-4708-ve-chinh-sach-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1453","title":{"rendered":"C\u00f4ng v\u0103n 4708 v\u1ec1 ch\u00ednh s\u00e1ch Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"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 t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Chi ti\u1ebft C\u00f4ng v\u0103n 4708 v\u1ec1 ch\u00ednh s\u00e1ch Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. B\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 t\u1ea3i c\u00f4ng v\u0103n v\u1ec1 \u1edf li\u00ean k\u1ebft b\u00ean d\u01b0\u1edbi.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0B\u1ed8 T\u00c0I CH\u00cdNH \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/span><\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 T\u1ed4NG C\u1ee4C THU\u1ebe \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span><\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/strong><\/span><\/p>\n

\u00a0K\u00ednh g\u1eedi:<\/strong>\u00a0<\/span> \u00a0 \u00a0 \u00a0– C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh;<\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0– C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i XNK N\u00f4ng s\u1ea3n Ho\u00e0ng Anh<\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0(\u0110\/C: 747 \u00c2u C\u01a1, Ph\u01b0\u1eddng T\u00e2n Th\u00e0nh – Qu\u1eadn T\u00e2n Ph\u00fa – TP H\u1ed3 Ch\u00ed Minh)<\/em><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 1208\/CVHA ng\u00e0y 12\/8\/2014 c\u1ee7a C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Xu\u1ea5t nh\u1eadp kh\u1ea9u N\u00f4ng s\u1ea3n Ho\u00e0ng Anh v\u00e0 c\u00f4ng v\u0103n s\u1ed1 7413\/CT-TTHT ng\u00e0y 9\/9\/2014 c\u1ee7a C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh b\u00e1o c\u00e1o v\u1ec1 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Xu\u1ea5t nh\u1eadp kh\u1ea9u N\u00f4ng s\u1ea3n Ho\u00e0ng Anh. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC ng\u00e0y 11\/01\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cThu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, k\u1ec3 c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n th\u1ea5t\u201d.<\/em><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 1 \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 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cTr\u1eeb c\u00e1c kho\u1ea3n chi n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

1. Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

2. Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d.<\/em><\/span><\/p>\n

T\u1ea1i \u0111i\u1ec3m \u0111 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n bao g\u1ed3m:<\/span><\/p>\n

\u201c\u0111) C\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c:<\/em><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\n

\u0111.3.1) Kho\u1ea3n ph\u00ed h\u1ed9i vi\u00ean (nh\u01b0 th\u1ebb h\u1ed9i vi\u00ean s\u00e2n g\u00f4n, s\u00e2n qu\u1ea7n v\u1ee3t, th\u1ebb sinh ho\u1ea1t c\u00e2u l\u1ea1c b\u1ed9 v\u0103n h\u00f3a ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c th\u1ec3 thao…) n\u1ebfu th\u1ebb c\u00f3 ghi \u0111\u00edch danh c\u00e1 nh\u00e2n ho\u1eb7c nh\u00f3m c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p th\u1ebb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung, kh\u00f4ng ghi t\u00ean c\u00e1 nh\u00e2n ho\u1eb7c nh\u00f3m c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\n

\u0111.5) \u0110\u1ed1i v\u1edbi kho\u1ea3n chi v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n ph\u1ee5c v\u1ee5 \u0111\u01b0a \u0111\u00f3n t\u1eadp th\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u01a1i \u1edf \u0111\u1ebfn n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng; tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111\u01b0a \u0111\u00f3n ri\u00eang t\u1eebng c\u00e1 nh\u00e2n th\u00ec ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u0111\u01b0a \u0111\u00f3n.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng m\u01b0\u1ee3n xe \u00f4 t\u00f4 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 th\u1ef1c t\u1ebf c\u00f3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a C\u00f4ng ty th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c n\u00eau c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng m\u01b0\u1ee3n xe v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 kh\u1ea5u tr\u1eeb, t\u00ednh v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

V\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u1ee3i \u00edch m\u00e0 c\u00e1 nh\u00e2n ch\u1ee7 s\u1edf h\u1eefu xe (l\u00e0 gi\u00e1m \u0111\u1ed1c C\u00f4ng ty) nh\u1eadn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau tr\u00ean.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 \u0111\u01a1n v\u1ecb bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/span><\/strong><\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0PH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

N\u01a1i nh\u1eadn:<\/span><\/em><\/strong><\/span>
\n – Nh\u01b0 tr\u00ean;<\/span>
\n – C\u00e1c V\u1ee5: PC-BTC, CST-BTC;<\/span>
\n – V\u1ee5 PC-TCT;<\/span>
\n – L\u01b0u VT, CS(3b) \u00a0 \u00a0 \u00a0<\/span> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Cao Anh Tu\u1ea5n<\/strong><\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

L\u01afU \u00dd B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n. _____________________________________________ Chi ti\u1ebft C\u00f4ng v\u0103n 4708 v\u1ec1 ch\u00ednh s\u00e1ch Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. B\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 t\u1ea3i c\u00f4ng v\u0103n v\u1ec1 \u1edf li\u00ean k\u1ebft b\u00ean d\u01b0\u1edbi. \u00a0 \u00a0 \u00a0 \u00a0..<\/p>\n","protected":false},"author":7,"featured_media":2571,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[180],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1453"}],"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=1453"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1453\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/2571"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1453"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}