{"id":15551,"date":"2015-10-14T04:32:23","date_gmt":"2015-10-14T04:32:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15551"},"modified":"2016-07-13T08:28:33","modified_gmt":"2016-07-13T08:28:33","slug":"cong-van-so-1097tct-kk-ve-viec-tiep-nhan-mau-06gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15551","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 1097\/TCT-KK v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn m\u1eabu 06\/GTGT"},"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

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

K\u00ednh g\u1eedi: C\u1ee5c thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i<\/span><\/strong><\/span><\/p>\n

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

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 1347\/CT-HTr ng\u00e0y 14\/01\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i b\u00e1o c\u00e1o m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn m\u1eabu 06\/GTGT \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p, H\u1ee3p t\u00e1c x\u00e3 th\u00e0nh l\u1eadp t\u1eebng\u00e0y 01\/10\/2014 \u0111\u1ebfn 31\/12\/2014. 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

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

C\u0103n c\u1ee9 kho\u1ea3n 7, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/01\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/span><\/p>\n

” Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 01\/01\/2014 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 06\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/i><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u00ea vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1edbi\u00a0<\/span>c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc ng\u00e0y 20 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi ho\u1eb7c n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. “<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 1, 2 ,\u0110i\u1ec1u 12 , Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf:<\/span><\/p>\n

“Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi\u00a0<\/span>c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111inh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb bao g\u1ed3m:<\/span><\/i><\/span><\/p>\n

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

b) C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y. ..\u00a0<\/span>“<\/span><\/i><\/span><\/p>\n

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

C\u0103n c\u1ee9 \u0111i\u1ec3m a, kho\u1ea3n 2, \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n

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

“… Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y”<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 3 , \u0110i\u1ec1u 3 , Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/08\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5s ung kho\u1ea3n 3,4, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean v\u00e0 \u0111\u1ec3 th\u1ed1ng nh\u1ea5t x\u1eed l\u00fd c\u00e1c v\u01b0\u1edbng m\u1eafc \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p NNT m\u1edbi th\u00e0nh l\u1eadp trong Qu\u00fd IV\/2014 v\u00e0 trong qu\u00fd IV c\u1ee7a c\u00e1c n\u0103m sau n\u0103m 2014. T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, HTX m\u1edbi th\u00e0nh l\u1eadp khi x\u00e1c \u0111\u1ecbnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec ph\u1ea3i n\u1ed9p m\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p HSKT \u0111\u1ea7u ti\u00ean ph\u00e1t sinh. N\u1ebfu \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p HSKT \u0111\u1ea7u ti\u00ean NNT kh\u00f4ng n\u1ed9p m\u1eabu 06\/GTGT th\u00ec NNT thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, HTX m\u1edbi th\u00e0nh l\u1eadp trong qu\u00fd IV n\u0103m 2014 khi x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ch\u1ec9 ph\u1ea3i n\u1ed9p 01 l\u1ea7n m\u1eabu 06\/GTGT \u0111\u1ec3 \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb cho qu\u00fd IV, n\u0103m 2014 v\u00e0 2015.\u00a0<\/span><\/i>\u0110\u1ebfn tr\u01b0\u1edbc ng\u00e0y 20\/12\/2015 doanh nghi\u1ec7p, HTX c\u0103n c\u1ee9 v\u00e0o c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 219\/2014\/TT-BTC \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb cho hai n\u0103m 2016 v\u00e0 2017.\u00a0<\/span><\/i>\u00c1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p NNT th\u00e0nh l\u1eadp m\u1edbi trong qu\u00fd IV c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp theo sau n\u0103m 2014.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i bi\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1 1097\/TCT-KK v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn m\u1eabu 06\/GTGT. K\u1ebf to\u00e1n Centax lu\u00f4n c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t, nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/p>\n","protected":false},"author":7,"featured_media":15609,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2865,2895],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15551"}],"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=15551"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15551\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15609"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15551"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}