{"id":17045,"date":"2015-11-02T04:23:05","date_gmt":"2015-11-02T04:23:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17045"},"modified":"2016-12-12T06:48:46","modified_gmt":"2016-12-12T06:48:46","slug":"cong-van-so-4009tct-cs-tra-loi-cuc-thue-tinh-thai-nguyen-ve-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17045","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 4009\/TCT-CS Tr\u1ea3 l\u1eddi C\u1ee5c thu\u1ebf T\u1ec9nh Th\u00e1i Nguy\u00ean v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"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

\"Cong<\/span><\/p>\n

K\u00ednh g\u1eedi:<\/strong>\u00a0C\u1ee5c thu\u1ebf t\u1ec9nh Th\u00e1i Nguy\u00ean.\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<\/span><\/p>\n

 <\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1\u00a02084\/CT-TTHT<\/a>\u00a0ng\u00e0y 27\/8\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Th\u00e1i Nguy\u00ean v\u1ec1 thu\u1ebf GTGT. Sau khi b\u00e1o c\u00e1o v\u00e0 \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, 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\u00a0219\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/12\/<\/em>2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Thu\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 GTGT \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…”<\/span><\/em><\/p>\n

T\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/20131\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau tr\u00ean h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/em><\/p>\n

2. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.”<\/span><\/em><\/p>\n

V\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u c\u1ee7a xe \u00d4 t\u00f4 nh\u1eadn bi\u1ebfu, t\u1eb7ng, ng\u00e0y 28\/10\/2014, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1\u00a015628\/BTC-CST<\/a>\u00a0tr\u1ea3 l\u1eddi C\u00f4ng ty TNHH Hi\u1ec7p H\u00f2a.<\/span><\/p>\n

T\u1eeb ng\u00e0y 26\/10\/2015, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1\u00a0143\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 11\/9\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 qu\u1ea3n l\u00fd xe \u00d4 t\u00f4, xe g\u1eafn m\u00e1y c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i, n\u1ebfu nh\u1eadp kh\u1ea9u theo h\u00ecnh th\u1ee9c qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng th\u00ec trong 01 (m\u1ed9t) n\u0103m, m\u1ed7i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u 01 xe \u00f4 t\u00f4 v\u00e0 01 xe g\u1eafn m\u00e1y do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i bi\u1ebfu, t\u1eb7ng.<\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean v\u00e0 c\u00f4ng v\u0103n s\u1ed1\u00a015268\/BTC-CST<\/a>\u00a0ng\u00e0y 28\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, tr\u01b0\u1eddng h\u1ee3p th\u00e1ng 8\/2014, C\u00f4ng ty TNHH Toyota Th\u00e1i Nguy\u00ean nh\u1eadp kh\u1ea9u 02 \u00d4 t\u00f4 Toyota Sienna do C\u00f4ng ty Ph\u1ea9m Handel t\u1ea1i \u0110\u1ee9c t\u1eb7ng n\u00ean kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch thanh to\u00e1n qua ng\u00e2n h\u00e0ng, n\u1ebfu vi\u1ec7c nh\u1eadp kh\u1ea9u ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, C\u00f4ng ty \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 C\u00f4ng ty d\u00f9ng 02 \u00d4 t\u00f4 n\u00e0y l\u00e0m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c thu\u1ebf t\u1ec9nh Th\u00e1i Nguy\u00ean \u0111\u01b0\u1ee3c bi\u1ebft.<\/span><\/p>\n

 <\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – Th\u1ee9 tr\u01b0\u1edfng \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n (\u0111\u1ec3 b\/c);<\/span>
\n – V\u1ee5 PC, CST;<\/span>
\n –\u00a0V\u1ee5 PC-TCT;<\/span>
\n – L\u01b0u: VT,\u00a0CS (3b).<\/span><\/td>\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<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1 4009\/TCT-CS Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 2084\/CT-TTHT ng\u00e0y 27\/8\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Th\u00e1i Nguy\u00ean v\u1ec1 thu\u1ebf GTGT<\/p>\n","protected":false},"author":7,"featured_media":17315,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2037],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17045"}],"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=17045"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17045\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17315"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17045"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}