{"id":19285,"date":"2015-12-03T03:51:00","date_gmt":"2015-12-03T03:51:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19285"},"modified":"2015-12-03T10:15:57","modified_gmt":"2015-12-03T10:15:57","slug":"thong-tu-1932015tt-btc-sua-doi-bo-sung-thong-tu-2192013tt-btc-ve-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19285","title":{"rendered":"Th\u00f4ng t\u01b0 193\/2015\/TT-BTC S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u1ec1 thu\u1ebf GTGT"},"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

Ng\u00e0y 24\/11\/2015 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 193\/2015\/TT-BTC v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 10\/01\/2016. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft\u00a0Th\u00f4ng t\u01b0 193\/2015\/TT-BTC S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u1ec1 thu\u1ebf GTGT<\/strong><\/span><\/p>\n

\"tt-193-2015-tt-btc\"<\/a><\/span><\/p>\n

TH\u00d4NG T\u01af<\/strong><\/span><\/p>\n

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG TH\u00d4NG T\u01af S\u1ed0\u00a0219\/2013\/TT-BTC\u00a0NG\u00c0Y 31\/12\/2013 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG V\u00c0 NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0209\/2013\/N\u0110-CP\u00a0NG\u00c0Y 18\/12\/2013 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT V\u00c0 H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf gi\u00e1\u00a0<\/em>t<\/em>r\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH<\/em>1<\/em>2 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s<\/em>\u1ed1\u00a0<\/em>\u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s<\/em>\u1ed1<\/em>\u00a03<\/em>1<\/em>\/20<\/em>1<\/em>3\/QH13 ng\u00e0y 19 th<\/em>\u00e1<\/em>ng 6 n\u0103m 2013;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s<\/em>\u1ed1\u00a0<\/em>\u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 7<\/em>1\/<\/em>2014<\/em>\/<\/em>QH13 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP\u00a0ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn th<\/em>i\u00a0<\/em>h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a012\/2015\/N\u0110-CP\u00a0ng\u00e0y 12 th<\/em>\u00e1<\/em>ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111<\/em>\u1ed5<\/em>i, b\u1ed5 sung m\u1ed9t s<\/em>\u1ed1\u00a0<\/em>\u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111<\/em>\u1ed5<\/em>i, b\u1ed5 sung\u00a0<\/em>m<\/em>\u1ed9t s<\/em>\u1ed1\u00a0<\/em>\u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s<\/em>\u1ed1<\/em>\u00a0215\/2013\/N\u0110-CP\u00a0ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c<\/em>\u1ea5<\/em>u t\u1ed5 ch\u1ee9c B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

Th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft phi\u00ean h\u1ecdp th\u01b0\u1eddng k\u1ef3 Ch\u00ednh ph\u1ee7 th\u00e1ng 8 n\u0103m 2015 s<\/em>\u1ed1<\/em>\u00a062\/NQ-CP\u00a0ng\u00e0y 07 th<\/em>\u00e1<\/em>ng 9 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/em><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch<\/em>\u00ed<\/em>nh h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung t\u1ea1i Th\u00f4ng t\u01b0 s<\/em>\u1ed1\u00a0<\/em>219\/2013\/TT-BTC\u00a0ng\u00e0y 31<\/em>\/<\/em>12<\/em>\/<\/em>2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/em><\/span><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP\u00a0ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch<\/strong>i\u00a0<\/strong>ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC\u00a0ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/strong><\/span><\/p>\n

B\u1ed5 sung \u0111i\u1ec3m h kho\u1ea3n 7 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201ch. T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p nh\u1eadn c\u00e1c kho\u1ea3n th\u00f9 lao t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

Th\u00f9 lao thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 c\u00e1c kho\u1ea3n th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb\u00a0ho\u1ea1t \u0111\u1ed9ng: thu b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m y t\u1ebf t\u1ef1 nguy\u1ec7n cho c\u01a1 quan B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; chi tr\u1ea3 tr\u1ee3 c\u1ea5p \u01b0u \u0111\u00e3i cho ng\u01b0\u1eddi c\u00f3 c\u00f4ng,\u00a0tr\u1ee3 c\u1ea5p kh\u00e1c cho B\u1ed9 Lao \u0111\u1ed9ng v\u00e0 th\u01b0\u01a1ng binh x\u00e3 h\u1ed9i; thu thu\u1ebf c\u1ee7a h\u1ed9 c\u00e1 nh\u00e2n cho c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 kh\u00e1c cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 2. Hi\u1ec7u\u00a0<\/strong>l<\/strong>\u1ef1c thi h\u00e0nh<\/strong><\/span><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u\u00a0l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y\u00a010th\u00e1ng\u00a001\u00a0n\u0103m 2016.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n th\u00f9 lao t\u1eeb ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/em><\/strong><\/span> – V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n – V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n – V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
\n – Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n – V\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng Trung\u00a0\u01b0\u01a1ng;<\/span>
\n – T\u00f2a\u00a0\u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n – Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
\n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\n – C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n – H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n,\u00a0\u1ee6y\u00a0ban nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1\u00a0tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
\n – C\u00f4ng b\u00e1o;<\/span>
\n – C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
\n – Website Ch\u00ednh ph\u1ee7;<\/span>
\n – Website B\u1ed9 T\u00e0i ch\u00ednh; Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
\n – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n – L\u01b0u: VT, TCT (VT, DNL).<\/span><\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

\u0110\u1ed7 Ho\u00e0n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 24\/11\/2015 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 193\/2015\/TT-BTC v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 10\/01\/2016. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Th\u00f4ng t\u01b0 193\/2015\/TT-BTC S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u1ec1 thu\u1ebf GTGT, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2320,2319],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19285"}],"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=19285"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19285\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19347"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19285"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}