{"id":20008,"date":"2015-12-26T18:52:51","date_gmt":"2015-12-26T18:52:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20008"},"modified":"2016-07-13T07:49:22","modified_gmt":"2016-07-13T07:49:22","slug":"cong-van","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20008","title":{"rendered":"C\u00f4ng v\u0103n 5460\/TCT-KK V\/v ti\u1ebfp nh\u1eadn m\u1eabu 06\/GTGT \u0111\u1ed1i v\u1edbi DN, HTX m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m"},"content":{"rendered":"

 <\/p>\n\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/strong>
\n T\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1:\u00a05460\/TCT-KK<\/span>
\n V\/v ti\u1ebfp nh\u1eadn m\u1eabu 06\/GTGT \u0111\u1ed1i v\u1edbi DN, HTX m\u1edbi th\u00e0nh l\u1eadp\u00a0trong n\u0103m<\/em><\/span><\/td>\n		H\u00e0 N\u1ed9i, ng\u00e0y\u00a018\u00a0th\u00e1ng\u00a012\u00a0n\u0103m\u00a02015<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/strong>\u00a0C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1\u00a07709\/CT-HTr\u00a0ng\u00e0y 09\/12\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u00e0\u00a0N\u1ed9i v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn m\u1eabu 06\/GTGT \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9, kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC\u00a0ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3, 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1\u00a01097\/TCT-KK\u00a0ng\u00e0y 30\/3\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn m\u1eabu 06\/GTGT.<\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi DN, HTX m\u1edbi th\u00e0nh l\u1eadp v\u00e0o qu\u00fd 4 h\u00e0ng n\u0103m (t\u1eeb 01\/10 \u0111\u1ebfn31\/12)<\/span><\/strong><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT v\u00e0 th\u1eddi gian \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed1\u00a01097\/TCT-KK\u00a0ng\u00e0y 30\/3\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi DN, HTX m\u1edbi th\u00e0nh l\u1eadp t\u1eeb 01\/01 \u0111\u1ebfn 30\/9 h\u00e0ng n\u0103m<\/span><\/strong><\/p>\n

a) V\u1ec1 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu khi h\u1ebft n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p DN, HTX m\u1edbi th\u00e0nh l\u1eadp t\u1eeb 01\/01 \u0111\u1ebfn 30\/9 h\u00e0ng n\u0103m, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec x\u00e1c \u0111\u1ecbnh doanh thu \u01b0\u1edbc t\u00ednh c\u1ee7a n\u0103m nh\u01b0 sau: T\u1ed5ng c\u1ed9ng c\u1ee7a ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00e1c th\u00e1ng ho\u1eb7c qu\u00fd ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh chia (:) s\u1ed1 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 nh\u00e2n v\u1edbi (x) 12 th\u00e1ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu theo nguy\u00ean t\u1eafc n\u00e0y kh\u00f4ng ph\u00e2n bi\u1ec7t DN, HTX th\u1ef1c hi\u1ec7n khai theo th\u00e1ng ho\u1eb7c qu\u00fd.<\/span><\/p>\n

b) V\u1ec1 th\u1eddi \u0111i\u1ec3m g\u1eedi m\u1eabu 06\/GTGT<\/span><\/p>\n

–\u00a0\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p DN, HTX \u0111ang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/p>\n

+ Doanh nghi\u1ec7p, HTX c\u00f3 \u01b0\u1edbc t\u00ednh doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf\u00a0to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u1ed5n \u0111\u1ecbnh\u00a0trong 02 n\u0103m ti\u1ebfp theo v\u00e0 kh\u00f4ng ph\u1ea3i g\u1eedi m\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

+ Doanh nghi\u1ec7p, HTX \u01b0\u1edbc t\u00ednh kh\u00f4ng \u0111\u1ea1t m\u1ee9c doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf\u00a0l\u00ean nh\u01b0ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a\u00a0ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n ti\u1ebfp t\u1ee5c \u00e1p\u00a0d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 ph\u1ea3i g\u1eedi m\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf\u00a0qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc 20\/12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c\u00a0hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, cho chu k\u1ef3 \u1ed5n \u0111\u1ecbnh 02 n\u0103m ti\u1ebfp theo. N\u1ebfu kh\u00f4ng\u00a0n\u1ed9p m\u1eabu 06\/GTGT th\u00ec DN, HTX \u00e1p d\u1ee5ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p\u00a0tr\u1ef1c ti\u1ebfp cho n\u0103m ti\u1ebfp theo.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p DN, HTX \u0111ang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/span><\/p>\n

Doanh nghi\u1ec7p, HTX m\u1edbi th\u00e0nh l\u1eadp \u0111ang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf\u00a0tr\u1ef1c ti\u1ebfp th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ebfn h\u1ebft n\u0103m d\u01b0\u01a1ng\u00a0l\u1ecbch \u0111\u1ea7u ti\u00ean. N\u1ebfu mu\u1ed1n chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT sang kh\u1ea5u tr\u1eeb\u00a0th\u00ec ph\u1ea3i g\u1eedi m\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t ng\u00e0y 20\/12 c\u1ee7a n\u0103m\u00a0tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi. N\u1ebfu\u00a0DN, HTX kh\u00f4ng n\u1ed9p m\u1eabu 06\/GTGT th\u00ec ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng\u00a0ph\u00e1p tr\u1ef1c ti\u1ebfp cho n\u0103m ti\u1ebfp theo.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf bi\u1ebft, h\u01b0\u1edbng d\u1eabn Doanh nghi\u1ec7p th\u1ef1c\u00a0hi\u1ec7n.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
\n – V\u1ee5: CS; PC;<\/span>
\n – L\u01b0u: VT, KK (3b).<\/span><\/td>\n		\n

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

Nguy\u1ec5n \u0110\u1ea1i Tr\u00ed<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n 5460\/TCT-KK V\/v ti\u1ebfp nh\u1eadn m\u1eabu 06\/GTGT \u0111\u1ed1i v\u1edbi DN, HTX m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m<\/p>\n","protected":false},"author":7,"featured_media":20066,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2426,2862,2863,2864,2865],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20008"}],"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=20008"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20008\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20066"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20008"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}