{"id":19690,"date":"2015-12-11T02:15:11","date_gmt":"2015-12-11T02:15:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19690"},"modified":"2016-12-07T08:24:23","modified_gmt":"2016-12-07T08:24:23","slug":"cong-van-5041tct-kk-ngay-30112015-ve-viec-hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19690","title":{"rendered":"C\u00f4ng v\u0103n 5041\/TCT-KK ng\u00e0y 30\/11\/2015 V\u1ec1 vi\u1ec7c ho\u00e0n 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 30\/11\/2015 T\u1ed5ng C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 5041\/TCT-KK n\u0103m 2015 v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00f9 h\u1ee3p gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft\u00a0C\u00f4ng v\u0103n 5041\/TCT-KK ng\u00e0y 30\/11\/2015 V\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT\u00a0<\/strong><\/span><\/p>\n

\"CV-5041-TCT-KK-hoan-thue-GTGT\"<\/a><\/span><\/p>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/strong>\u00a0C\u1ee5c Thu\u1ebf t\u1ec9nh An Giang<\/span><\/p>\n

Tr\u1ea3 l\u1eddi C\u00f4ng v\u0103n s\u1ed1\u00a01301\/CT-KTNB\u00a0ng\u00e0y 07\/8\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh An Giang v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 17, M\u1ee5c I, Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh:<\/span><\/p>\n

\u201cC\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ho\u1eb7c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan H\u1ea3i quan (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) nh\u01b0ng kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 kh\u00e1c \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 ch\u1ec9 \u0111\u1ea1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i C\u00f4ng v\u0103n s\u1ed1\u00a010492\/BTC-TCT\u00a0ng\u00e0y 30\/7\/2015 v\/v t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf GTGT:<\/span><\/p>\n

T\u1ea1i \u0111i\u1ec3m 7: “Kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

“- Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u ch\u00ednh, ph\u1ee5, \u0111\u01b0\u1eddng m\u00f2n, l\u1ed1i m\u1edf bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n,… kh\u00f4ng c\u00f3 ho\u1eb7c c\u00f3 nh\u01b0ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00f9 h\u1ee3p gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb: h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u; t\u1edd khai h\u1ea3i quan c\u00f3 x\u00e1c nh\u1eadn th\u1ef1c xu\u1ea5t c\u1ee7a c\u01a1 quan H\u1ea3i quan; h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u\/h\u00f3a \u0111\u01a1n GTGT; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua v\u00e0o, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh v\u1ec1 v\u1eadn t\u1ea3i.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c h\u01b0\u1edbng d\u1eabn v\u00e0 ch\u1ec9 \u0111\u1ea1o n\u00eau tr\u00ean: Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH SX- TM – XNK \u0110\u1ee9c Mai c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u nh\u01b0ng ng\u00e0y ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u kh\u00f4ng tr\u00f9ng v\u1edbi ng\u00e0y h\u1ee3p \u0111\u1ed3ng ghi tr\u00ean h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a trong h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 \u0111\u01b0\u1eddng th\u1ee7y kh\u00f4ng tr\u00f9ng kh\u1edbp v\u1edbi th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n khai b\u00e1o trong t\u1edd khai h\u1ea3i quan l\u00e0 \u0111\u01b0\u1eddng b\u1ed9.\u00a0<\/em>Theo b\u00e1o c\u00e1o c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh An Giang t\u1ea1i C\u00f4ng v\u0103n s\u1ed1\u00a01301\/CT-KTNB\u00a0n\u00eau tr\u00ean th\u00ec nguy\u00ean nh\u00e2n sai l\u1ec7ch l\u00e0 do m\u1eabu invoice doanh nghi\u1ec7p copy tr\u00ean m\u1ea1ng v\u1ec1 s\u1eed d\u1ee5ng v\u00e0 m\u1eabu c\u00f3 n\u1ed9i dung ghi b\u1eb1ng ti\u1ebfng Anh; k\u1ebf to\u00e1n khai b\u00e1o n\u1ed9i dung trong invoice kh\u00f4ng bi\u1ebft ti\u1ebfng Anh; do \u0111\u00f3 \u0111\u00e3 ghi nh\u1ea7m ng\u00e0y h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u v\u00e0o \u00f4 ng\u00e0y xu\u1ea5t invoice v\u00e0 ng\u00e0y xu\u1ea5t invoice v\u00e0o \u00f4 ng\u00e0y H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, d\u00f2ng khai b\u00e1o v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n khi copy m\u1eabu tr\u00ean m\u1ea1ng v\u1ec1 s\u1eed d\u1ee5ng \u0111\u00e3 c\u00f3 s\u1eb5n th\u00f4ng tin l\u00e0 “Transportation: By vessel” (v\u1eadn chuy\u1ec3n b\u1eb1ng t\u00e0u) do kh\u00f4ng bi\u1ebft ti\u1ebfng Anh n\u00ean C\u00f4ng ty c\u0169ng kh\u00f4ng bi\u1ebft \u0111\u1ec3 ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang th\u1ef1c t\u1ebf ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n \u0111\u00e3 khai b\u00e1o trong t\u1edd khai h\u1ea3i quan th\u00ec C\u1ee5c Thu\u1ebf t\u1ec9nh An Giang ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o cho C\u00f4ng ty TNHH SX – TM – XNK \u0110\u1ee9c Mai, c\u01a1 quan h\u1ea3i quan n\u01a1i C\u00f4ng ty l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, x\u00e1c nh\u1eadn c\u1ee5 th\u1ec3 v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n. Tr\u01b0\u1eddng h\u1ee3p sau khi x\u00e1c minh c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh vi\u1ec7c mua b\u00e1n, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 th\u1eadt, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a C\u00f4ng ty \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC\u00a0\u0111\u1ec3 xem x\u00e9t gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf GTGT theo \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh An Giang \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
\n

N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;\u00a0<\/span>
\n – V\u1ee5\u00a0CS, V\u1ee5 PC;<\/span>
\n – L\u01b0u: VT,\u00a0KK(2b).<\/span><\/p>\n<\/td>\n

\n

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

Nguy\u1ec5n \u0110\u1ea1i Tr\u00ed<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

Ng\u00e0y 30\/11\/2015 T\u1ed5ng C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 5041\/TCT-KK n\u0103m 2015 v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00f9 h\u1ee3p gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft C\u00f4ng v\u0103n 5041\/TCT-KK ng\u00e0y 30\/11\/2015 V\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19735,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2379],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19690"}],"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=19690"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19690\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19735"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19690"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}