{"id":17466,"date":"2015-11-17T00:16:05","date_gmt":"2015-11-17T00:16:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17466"},"modified":"2016-12-08T09:21:40","modified_gmt":"2016-12-08T09:21:40","slug":"cong-van-so-1699tct-cs-ve-tien-luong-thang-13-va-chi-phi-kiem-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17466","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 1699\/TCT-CS v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 v\u00e0 chi ph\u00ed ki\u1ec3m to\u00e1n"},"content":{"rendered":"

L\u01afU \u00dd<\/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<\/strong><\/em><\/span>____________________________________________<\/strong><\/span><\/p>\n

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

T\u1ed5ng<\/span> c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n kh\u00f4ng s\u1ed1 ng\u00e0y 13\/01\/2015 c\u1ee7a C\u00f4ng ty TNHH Softfront Vi\u1ec7t Nam \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u1ed1i v\u1edbi kho\u1ea3n chi l\u01b0\u01a1ng th\u00e1ng th\u1ee9 13 trong tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 2.5 v\u00e0 Kho\u1ea3n 2.18, \u0110i\u1ec1u 6, Th\u00f4ng t\u01b0 s\u1ed1 123\/2012\/TT-BTC <\/a>ng\u00e0y 27\/07\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c2.5. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/em><\/p>\n

a) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d.<\/span><\/em><\/p>\n

\u201c2.18. C\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n, theo chu k\u1ef3 m\u00e0 \u0111\u1ebfn h\u1ebft k\u1ef3 h\u1ea1n, h\u1ebft chu k\u1ef3 ch\u01b0a chi ho\u1eb7c chi kh\u00f4ng h\u1ebft\u201d.<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH Softfront Vi\u1ec7t Nam c\u00f3 th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng th\u1ee9 13 trong n\u0103m 2013 nh\u01b0ng \u0111\u1ebfn khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2013 m\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n chi th\u00ec kho\u1ea3n tr\u00edch tr\u01b0\u1edbc n\u00e0y kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u0103m 2013.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p<\/span> \u0111\u1ebfn th\u00e1ng 02\/2015 (thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb 01\/04\/2014 \u0111\u1ebfn 31\/03\/2015), C\u00f4ng ty c\u00f3 th\u1ef1c hi\u1ec7n chi kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng th\u1ee9 13 th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014 \u0111\u1ed1i v\u1edbi kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n: tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 thanh to\u00e1n kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0o th\u00e1ng 05\/2014 v\u00e0 th\u00e1ng 07\/2014; c\u00e1c kho\u1ea3n chi n\u00e0y c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014 (01\/04\/2014 \u0111\u1ebfn 31\/03\/2015).<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb C\u00f4ng ty c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m v\u00e0 li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:
\n<\/span>– Nh\u01b0 tr\u00ean;
\n– C\u1ee5c thu\u1ebf TPHCM;
\n– V\u1ee5 PC (BTC);
\n– V\u1ee5 PC (TCT);
\n– L\u01b0u: VT, CS-3b.<\/span><\/span><\/td>\n		\n

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

Cao Anh Tu\u1ea5n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u c\u00f9ng b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft. C\u00f4ng v\u0103n s\u1ed1: 1699\/TCT-CS v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 v\u00e0 chi ph\u00ed ki\u1ec3m to\u00e1n. M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":18601,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2132],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17466"}],"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=17466"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17466\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18601"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17466"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}