{"id":15576,"date":"2015-10-14T10:35:40","date_gmt":"2015-10-14T10:35:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15576"},"modified":"2015-10-14T09:29:26","modified_gmt":"2015-10-14T09:29:26","slug":"cong-van-so-3824tct-cs-ngay-1792015-ve-chinh-sach-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15576","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 3824\/TCT-CS ng\u00e0y 17\/9\/2015 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf"},"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:<\/strong>\u00a0C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf\u00a0nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1\u00a011012\/CT-HTr<\/a>\u00a0ng\u00e0y 24\/03\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf.\u00a0V\u1ec1 n\u1ed9i dung n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn 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.<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 14 \u0110i\u1ec1u 14 v\u00e0 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a>\u00a0n\u00eau tr\u00ean v\u1ec1 nguy\u00ean t\u1eafc, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00f4ng v\u0103n s\u1ed1\u00a0858\/TCT-KK<\/a>\u00a0ng\u00e0y 17\/03\/2014 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf; C\u00f4ng v\u0103n s\u1ed1\u00a02616\/TCT-CS<\/a>\u00a0ng\u00e0y 10\/07\/2014 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp.<\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean v\u00e0 theo n\u1ed9i dung tr\u00ecnh b\u00e0y c\u00f4ng v\u0103n s\u1ed1\u00a011012\/CT-HTr<\/a>\u00a0tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH T\u01b0 v\u1ea5n v\u00e0 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng Tedco H\u00e0 N\u1ed9i (C\u00f4ng ty) \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ng\u00e0y 21\/03\/2014; Ng\u00e0y 16\/04\/2014 C\u00f4ng ty c\u00f3 \u0111\u1ea7u t\u01b0 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n GTGT tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng; Th\u00e1ng 07\/2014 C\u00f4ng ty \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, C\u00f4ng ty ch\u01b0a mua h\u00f3a \u0111\u01a1n ch\u01b0a ph\u00e1t sinh doanh thu th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ed1ng nh\u1ea5t v\u1edbi \u0111\u1ec1 xu\u1ea5t Ph\u01b0\u01a1ng \u00e1n 2 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ea1i c\u00f4ng v\u0103n s\u1ed1\u00a011012\/CT-HTr:<\/a>\u00a0Ch\u1ea5p thu\u1eadn n\u1ed9idung \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u1ee7a C\u00f4ng ty TNHH T\u01b0 v\u1ea5n v\u00e0 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng Tedco H\u00e0 N\u1ed9i t\u1eeb th\u1eddi \u0111i\u1ec3m n\u1ed9p Th\u00f4ng b\u00e1o M\u1eabu 06\/GTGT l\u1ea7n \u0111\u1ea7u Th\u00e1ng 04\/2014; C\u00f4ng ty \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1ea7u t\u01b0, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y\u00a0m\u00f3c thi\u1ebft b\u1ecb t\u1eeb Th\u00e1ng 04\/2014 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/em><\/strong><\/span>
\n –\u00a0Nh\u01b0 tr\u00ean;<\/span>
\n –\u00a0V\u1ee5 PC, CST (BTC);<\/span>
\n –\u00a0V\u1ee5\u00a0PC, KK (TCT);<\/span>
\n –\u00a0L\u01b0u: VT,\u00a0CS\u00a0(3b).<\/span><\/td>\n		\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

Cao Anh Tu\u1ea5n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1 3824\/TCT-CS ng\u00e0y 17\/9\/2015 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf. 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 d\u00f9ng<\/p>\n","protected":false},"author":7,"featured_media":15585,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1928],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15576"}],"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=15576"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15576\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15585"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15576"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}