{"id":14909,"date":"2015-10-04T00:50:50","date_gmt":"2015-10-04T00:50:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14909"},"modified":"2015-10-07T23:08:43","modified_gmt":"2015-10-07T23:08:43","slug":"cong-van-thue-trong-thang-92015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14909","title":{"rendered":"C\u00f4ng v\u0103n thu\u1ebf trong th\u00e1ng 9\/2015"},"content":{"rendered":"

H\u00e0ng th\u00e1ng c\u01a1 quan thu\u1ebf \u0111\u01b0a ra r\u1ea5t nhi\u1ec1u c\u00e1c c\u00f4ng v\u0103n kh\u00e1c nhau, h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 cho doanh nghi\u1ec7p c\u00e1c v\u00e1n \u0111\u1ec1 th\u1eafc m\u1eafc v\u00e0 t\u1ed3n \u0111\u1ecdng.\u00a0K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00f9ng\u00a0c\u00e1c b\u1ea1n tham kh\u1ea3o m\u1ed9t s\u1ed1 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf c\u1ee7a C\u01a1 quan thu\u1ebf trong th\u00e1ng 9\/2015 v\u1eeba qua.<\/span><\/p>\n

\"C\u00f4ng<\/h2>\n

Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 \u0111\u00e3 n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, Quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn c\u01a1 quan Thu\u1ebf, \u0111\u00e3 hu\u1ef7 to\u00e0n b\u1ed9 ho\u00e1 \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng nh\u01b0ng ph\u00e1t sinh vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n th\u00ec doanh nghi\u1ec7p ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan Thu\u1ebf c\u1ea5p ho\u00e1 \u0111\u01a1n l\u1ebb, \u0111\u00e2y l\u00e0 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u1ec3 doanh nghi\u1ec7p xu\u1ea5t cho b\u00ean nh\u1eadn t\u00e0i s\u1ea3n.<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n 3830\/TCT-CS<\/a> ng\u00e0y 17\/09\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.
\n<\/span>B\u00e0i vi\u1ebft :X\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u00e3 gi\u1ea3i th\u1ec3<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed t\u1eeb nh\u1eefng giao d\u1ecbch n\u1ed9i b\u1ed9 th\u00ec c\u00e1c kho\u1ea3n \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 doanh thu t\u1eeb kh\u00e1ch h\u00e0ng, n\u00ean khi doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec kh\u00f4ng bao g\u1ed3m doanh thu n\u1ed9i b\u1ed9.<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n 3895\/TCT-DNL ng\u00e0y 22\/09\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\"cong<\/p>\n

Khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi xe c\u01a1 gi\u1edbi nh\u1eadp kh\u1ea9u t\u1ea1i c\u01a1 quan Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng, n\u1ebfu ch\u1ee7 t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng b\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng xe c\u01a1 gi\u1edbi nh\u1eadp kh\u1ea9u c\u00f3 ch\u1ee9ng th\u1ef1c th\u00ec v\u1eabn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n 3832\/TCT-CS ng\u00e0y 17\/09\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\"cong<\/p>\n

Doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i th\u00ec doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m cho Nh\u00e0 n\u01b0\u1edbc t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u00f3.<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n 3761\/TCT-CS ng\u00e0y 15\/09\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\"cong<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd mu\u1ed1n chuy\u1ec3n sang khai thu\u1ebf theo th\u00e1ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o (theo M\u1eabu s\u1ed1 07\/GTGT ban h\u00e0nh k\u00e8m theo th\u00f4ng t\u01b0 151\/2014\/TT-BTC) cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n 3817\/TCT-KK ng\u00e0y 17\/09\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.
\nChi ti\u1ebft :\u00a0H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i k\u1ef3 khai thu\u1ebf GTGT t\u1eeb th\u00e1ng sang qu\u00fd v\u00e0 ng\u01b0\u1ee3c l\u1ea1i<\/a><\/span><\/p>\n

\"cong<\/p>\n

Phi\u1ebfu thu ti\u1ec1n b\u1ea3o hi\u1ec3m thi\u1ebfu ti\u00eau th\u1ee9c \u201cM\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n\u201d th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n, n\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00e1c m\u1eabu n\u00e0y nh\u01b0 m\u1ed9t ch\u1ee9ng t\u1eeb c\u1ee5 th\u1ec3 cho c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec doanh nghi\u1ec7p ph\u1ea3i b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c c\u1ee7a h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n 3729\/TCT-CS ng\u00e0y 14\/09\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\"cong<\/p>\n

Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e3ng lai ngo\u1ea1i t\u1ec9nh th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT v\u00e3ng lai theo t\u1ef7 l\u1ec7 2% tr\u00ean doanh thu chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ecbu thu\u1ebf GTGT 10% v\u1edbi C\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd ngo\u1ea1i t\u1ec9nh.\u00a0<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n 3771\/TCT-KK ng\u00e0y 15\/09\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\"cong<\/p>\n

Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i t\u1ec7 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT n\u1ebfu \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, t\u1eadp trung cho t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec doanh nghi\u1ec7p k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u1ec3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n 3741\/TCT-KK ng\u00e0y 14\/09\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\"cong<\/p>\n

Doanh nghi\u1ec7p du l\u1ecbch \u0111\u01b0\u1ee3c h\u00e3ng h\u00e0ng kh\u00f4ng \u1ee7y nhi\u1ec7m xu\u1ea5t h\u00f3a \u0111\u01a1n thay, khi c\u00f3 h\u1ee3p \u0111\u1ed3ng du l\u1ecbch v\u1edbi \u0111o\u00e0n kh\u00e1ch – bao g\u1ed3m chi ph\u00ed v\u00e9 m\u00e1y bay – th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p cho kh\u00e1ch h\u00e0ng, c\u00f2n tr\u00ean h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m th\u00ec ghi t\u00ean kh\u00e1ch h\u00e0ng l\u00e0 doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m ch\u1ee9ng t\u1eeb t\u00ednh v\u00e0o chi ph\u00ed.<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n 56612\/CT-HTr ng\u00e0y 31\/08\/2015 c\u1ee7a C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i.
\n<\/span>Chi ti\u1ebft :
\nK\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb \u0111\u1ea1i l\u00fd b\u00e1n v\u00e9 m\u00e1y bay
\n<\/a><\/span>C\u00e1ch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u1ea1i \u0111\u1ea1i l\u00fd b\u00e1n v\u00e9 m\u00e1y bay<\/a><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u1ed5 ph\u1ea7n G\u1ed7 C\u00f4ng nghi\u1ec7p Qu\u1ea3ng Nam nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n h\u1ed7 tr\u1ee3 t\u1eeb Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u00e0 m\u00e1y ch\u1ebf bi\u1ebfn g\u1ed7 MDF Qu\u1ea3ng Nam khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 210\/2013\/N\u0110- CP ng\u00e0y 19\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o n\u00f4ng nghi\u1ec7p, n\u00f4ng th\u00f4n th\u00ec kho\u1ea3n h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp c\u1ee7a nh\u00e0 n\u01b0\u1edbc cho nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf TNDN.C\u00f4ng v\u0103n s\u1ed1 3810\/TCT-CS ng\u00e0y 17\/09\/2015 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n h\u1ed7 tr\u1ee3 t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, chi nh\u00e1nh l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, c\u00f3 nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 ch\u1ee9c n\u0103ng \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n. Do v\u1eady, vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u00ea TNDN c\u1ee7a chi nh\u00e1nh c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng doanh thu c\u1ee7a to\u00e0n b\u1ed9 doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a chi nh\u00e1nh.C\u00f4ng v\u0103n s\u1ed1 3822\/TCT-CS ng\u00e0y 17\/09\/2015 v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

C\u00f4ng ty TNHH Kunkook Engineering & Institute \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ng\u00e0y 10\/11\/2014, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ng\u00e0y 27\/11\/2014 th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. K\u1ec3 t\u1eeb khi th\u00e0nh l\u1eadp, C\u00f4ng ty ch\u01b0a ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec C\u00f4ng ty TNHH Kunkook Engineering & Institute th\u1ef1c hi\u1ec7n n\u1ed9p Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT (m\u1eabu 06\/GTGT) \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.C\u00f4ng v\u0103n s\u1ed1 3693\/TCT-CS ng\u00e0y 10\/09\/2015 v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/span><\/p>\n

T\u1eeb ng\u00e0y 01\/01\/2014 \u0111\u1ebfn ng\u00e0y 31\/12\/2014, tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh thu mua nguy\u00ean li\u1ec7u, bao b\u00ec, h\u00f3a ch\u1ea5t… \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u th\u00ec khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n cho h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i lo\u1ea1i b\u1ecf s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1 c\u00f2n t\u1ed3n kho cu\u1ed1i th\u00e1ng\/qu\u00fd.C\u00f4ng v\u0103n s\u1ed1 3703\/TCT-CS ng\u00e0y 10\/09\/2015 v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n

C\u00f4ng ty KLW th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ch\u01b0a \u0111\u00fang do v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec kh\u00f4ng x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai; X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 Bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0o NSNN nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n theo \u0111\u00fang th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.C\u00f4ng v\u0103n s\u1ed1 3704\/TCT-CS ng\u00e0y 10\/09\/2015 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi l\u00e3i ti\u1ec1n vay<\/span><\/p>\n

Doanh nghi\u1ec7p\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT\u00a0\u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n\u00a0\u0111\u00f3, tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/p>\n