{"id":19697,"date":"2015-12-11T04:27:57","date_gmt":"2015-12-11T04:27:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19697"},"modified":"2016-12-07T08:08:11","modified_gmt":"2016-12-07T08:08:11","slug":"cong-van-5047tct-cs-ngay-30112015-ve-hoa-don-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19697","title":{"rendered":"C\u00f4ng v\u0103n 5047\/TCT-CS ng\u00e0y 30\/11\/2015 v\u1ec1 H\u00f3a \u0111\u01a1n 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 5047\/TCT-CS tr\u1ea3 l\u1eddi C\u00f4ng ty TNHH May Th\u00eau Gi\u00e0y An Ph\u01b0\u1edbc ki\u1ebfn ngh\u1ecb kh\u00f4ng ph\u1ea3i \u0111\u00f3ng d\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n GTGT khi giao cho kh\u00e1ch h\u00e0ng (b\u1ea3n photo k\u00e8m theo). K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft C\u00f4ng v\u0103n 5047\/TCT-CS ng\u00e0y 30\/11\/2015 v\u1ec1 H\u00f3a \u0111\u01a1n GTGT\u00a0<\/strong><\/span><\/p>\n

\"cv-5047-tct-cs-hoa-don-gtgt\"<\/a><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 K\u00ednh g\u1eedi:<\/span>\u00a0 \u00a0– C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh;<\/span><\/p>\n

\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– C\u00f4ng ty TNHH May Th\u00eau Gi\u00e0y An Ph\u01b0\u1edbc.<\/span><\/p>\n

\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 (100\/11-12, An D\u01b0\u01a1ng V\u01b0\u01a1ng, Ph\u01b0\u1eddng 9, Qu\u1eadn 5, TP H\u1ed3 Ch\u00ed Minh)<\/em><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 02\/AP-2015 ng\u00e0y 10\/11\/2015 c\u1ee7a C\u00f4ng ty TNHH May Th\u00eau Gi\u00e0y An Ph\u01b0\u1edbc ki\u1ebfn ngh\u1ecb kh\u00f4ng ph\u1ea3i \u0111\u00f3ng d\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n GTGT khi giao cho kh\u00e1ch h\u00e0ng (b\u1ea3n photo k\u00e8m theo). V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c3. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c:<\/em><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\n

b) C\u00e1c tr\u01b0\u1eddng h\u1ee3p sau kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/em><\/span><\/p>\n

\u2013 H\u00f3a \u0111\u01a1n t\u1ef1 in c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/em><\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi tem, v\u00e9: Tr\u00ean tem, v\u00e9 c\u00f3 m\u1ec7nh gi\u00e1 in s\u1eb5n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd ng\u01b0\u1eddi b\u00e1n, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n; t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1eef k\u00fd ng\u01b0\u1eddi mua.<\/em><\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt thu\u1ebf, c\u0103n c\u1ee9 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh, ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng, c\u00e1ch th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a <\/em><\/span><\/p>\n

doanh nghi\u1ec7p, C\u1ee5c thu\u1ebf xem x\u00e9t v\u00e0 c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u1ecf ti\u00eau th\u1ee9c \u201cd\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d<\/em><\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh c\u0103n c\u1ee9 v\u00e0o h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean \u0111\u1ec3 xem x\u00e9t v\u00e0 c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f2n c\u00f3 v\u01b0\u1edbng m\u1eafc th\u00ec \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf b\u00e1o c\u00e1o c\u1ee5 th\u1ec3 v\u00e0 c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t x\u1eed l\u00fd.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh \u0111\u01b0\u1ee3c vi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/strong><\/span>– Nh\u01b0 tr\u00ean;<\/span>– Ph\u00f3 TCTr Cao Anh Tu\u1ea5n (\u0111\u1ec3 b\u00e1o c\u00e1o);<\/span>– V\u1ee5 PC \u2013 TCT;<\/span><\/p>\n

– L\u01b0u VT, CS.<\/span><\/td>\n

\n

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

KT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH<\/strong><\/span><\/p>\n

PH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

Nguy\u1ec5n H\u1eefu T\u00e2n<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 30\/11\/2015 T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 5047\/TCT-CS tr\u1ea3 l\u1eddi C\u00f4ng ty TNHH May Th\u00eau Gi\u00e0y An Ph\u01b0\u1edbc ki\u1ebfn ngh\u1ecb kh\u00f4ng ph\u1ea3i \u0111\u00f3ng d\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n GTGT khi giao cho kh\u00e1ch h\u00e0ng (b\u1ea3n photo k\u00e8m theo). K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft C\u00f4ng v\u0103n 5047\/TCT-CS ng\u00e0y 30\/11\/2015 v\u1ec1 H\u00f3a \u0111\u01a1n GTGT, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19732,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2378],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19697"}],"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=19697"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19697\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19732"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19697"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}