{"id":20026,"date":"2015-12-26T21:24:43","date_gmt":"2015-12-26T21:24:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20026"},"modified":"2016-07-13T07:44:32","modified_gmt":"2016-07-13T07:44:32","slug":"so-18832btc-tct-vv-huong-dan-sua-doi-bo-sung-cong-van-so-10492btc-tct-va-cong-van-so-13822btc-tct","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20026","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 18832\/BTC-TCT V\/v h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00f4ng v\u0103n s\u1ed1 10492\/BTC-TCT v\u00e0 c\u00f4ng v\u0103n s\u1ed1 13822\/BTC-TCT"},"content":{"rendered":"

 <\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/b>
\n——-<\/span><\/b><\/span><\/p>\n<\/td>\n

\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—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: <\/span>18832\/BTC-TCT<\/span>
\n V\/v h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00f4ng v\u0103n s\u1ed1 10492\/BTC-TCT v\u00e0 c\u00f4ng v\u0103n s\u1ed1 13822\/BTC-TCT<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y <\/span>17<\/i> th\u00e1ng <\/span>12<\/i> n\u0103m <\/span>2015<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu<\/span>\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng.<\/span><\/span><\/p>\n

Th\u1eddi gian qua B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u01b0\u1edbng m\u1eafc c\u1ee7a m\u1ed9t s\u1ed1 C\u1ee5c Thu\u1ebf, doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00f4ng v\u0103n s\u1ed1 10492\/BTC-TCT ng\u00e0y 30\/7\/2015 v\u1ec1 vi\u1ec7c t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gi<\/span>a t\u0103ng (GTGT) v\u00e0 c\u00f4ng v\u0103n s\u1ed1 13822\/BTC-TCT ng\u00e0y 02\/10\/2015 v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt chi ho\u00e0n thu\u1ebf GTGT. <\/span>V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

1. Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u01b0u ti\u00ean chi ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m 3 c\u00f4ng v\u0103n s\u1ed1 10492\/BTC-TCT v\u00e0 \u0110i\u1ec3m 3 c\u00f4ng v\u0103n s\u1ed1 13822\/BTC-TCT \u0111\u1ec1 ngh\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u (bao g\u1ed3m c\u1ea3 xu\u1ea5t kh\u1ea9u v\u00e0o khu ch\u1ebf xu\u1ea5t) c\u00f3 doanh s\u1ed1 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 ho\u1eb7c n\u0103m hi\u1ec7n t\u1ea1i chi\u1ebfm t\u1ef7 tr\u1ecdng t\u1eeb 51% tr\u1edf l\u00ean trong t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h<\/span>\u00f3a d\u1ecbch v\u1ee5 tr\u00ean t\u1edd khai thu<\/span>\u1ebf GTGT;<\/span><\/span><\/p>\n

b) Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n quan tr\u1ecdng Qu\u1ed1c gia: c\u0103n c\u1ee9 theo Lu\u1eadt \u0111\u1ea7u t\u01b0 2014, Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i, Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn c\u1ee7a Ch\u00ednh ph\u1ee7, Ngh\u1ecb quy\u1ebft, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh quan tr\u1ecdng qu\u1ed1c gia;<\/span><\/p>\n

c) Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quan tr\u1ecdng tr\u00ean \u0111\u1ecba b\u00e0n l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT thu\u1ed9c danh m\u1ee5c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c UBND c\u1ea5p t\u1ec9nh cho \u00fd ki\u1ebfn v\u1ec1 ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 ho\u1eb7c thu\u1ed9c th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t c\u1ee7a UBND c\u1ea5p t\u1ec9nh, kh\u00f4ng bao g\u1ed3m: d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n; d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n; d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf doanh nghi\u1ec7p; d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c t\u1ed5 h\u1ee3p trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, nh\u00e0 chung c\u01b0, v\u0103n ph\u00f2ng cho thu\u00ea;<\/span><\/p>\n

d) Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao;<\/span><\/p>\n

\u0111) Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi kh\u00e1ch n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng mi\u1ec5n thu\u1ebf khi xu\u1ea5t c\u1ea3nh;<\/span><\/p>\n

e) Ho\u00e0n thu\u1ebf c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i <\/span>th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra;<\/span><\/span><\/p>\n

g) Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra;<\/span><\/p>\n

h) Ho\u00e0n d\u1ef1 \u00e1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o kh\u00f4ng ho\u00e0n l\u1ea1i ph\u1ee5c v\u1ee5 cho c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/p>\n

2. Sau khi th\u1ef1c hi\u1ec7n chi ho\u00e0n theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean t\u1ea1i \u0111i\u1ec3m 1 c\u00f4ng v\u0103n n\u00e0y v\u00e0 trong ph\u1ea1m vi d\u1ef1 to\u00e1n ho\u00e0n thu\u1ebf GTGT n\u0103m 2015 C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n chi ho\u00e0n thu\u1ebf cho tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u th\u01b0\u01a1ng m\u1ea1i qua c\u00e1c c\u1eeda kh\u1ea9u qu\u1ed1c t\u1ebf (tr\u1eeb c\u00e1c m\u1eb7t h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n; m\u1eb7t h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u).<\/span><\/p>\n

b) C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t l\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean \u0111\u00e3 c\u00f3 Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t chi ho\u00e0n thu\u1ebf GTGT c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u00f4ng thu\u1ed9c \u01b0u ti\u00ean chi ho\u00e0n thu\u1ebf theo c\u00f4ng v\u0103n13822\/BTC-TCT v\u00e0 ch\u01b0a chi ho\u00e0n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh \u0111\u1ebfn ng\u00e0y k\u00fd ban h\u00e0nh c\u00f4ng v\u0103n n\u00e0y, g\u1eedi T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 bi\u1ebft, theo d\u00f5i; \u0111\u1ed3ng th\u1eddi C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n chi ho\u00e0n thu\u1ebf GTGT cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

3<\/span>. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c k\u00ea khai, ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi chi nh\u00e1nh, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 chi nh\u00e1nh) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 v\u00e0 \u0110i\u1ec3m 9 c\u00f4ng v\u0103n s\u1ed1 10492\/BTC-TCTng\u00e0y 30\/7\/2015 nh\u01b0 sau:<\/span><\/span><\/p>\n

a) Doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh khi l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT (g\u1ecdi l\u00e0 NNT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf) ph\u1ea3i l\u1eadp k\u00e8m theo B\u1ea3ng k\u00ea s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c chi nh\u00e1nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c chi nh\u00e1nh (g\u1ecdi l\u00e0 NNT c\u00f2n n\u1ee3 thu\u1ebf) v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf (theo m\u1eabu 01\/NT\u0110NBTNT \u0111\u00ednh k\u00e8m c\u00f4ng v\u0103n n\u00e0y).<\/span><\/p>\n

Chi nh\u00e1nh th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra c\u1ee7a chi nh\u00e1nh, khi th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT ph\u1ea3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh \u1ee7y quy\u1ec1n b\u1eb1ng v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c \u1ee7y quy\u1ec1n cho chi nh\u00e1nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf (NNT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf) v\u1edbi c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd chi nh\u00e1nh; \u0111\u1ed3ng th\u1eddi, chi nh\u00e1nh ph\u1ea3i g\u1eedi k\u00e8m theo B\u1ea3ng k\u00ea s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh; c\u00e1c chi nh\u00e1nh v\u00e0 \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n (c\u00f3 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh) (theo m\u1eabu 01\/NT\u0110NBTNT \u0111\u00ednh k\u00e8m c\u00f4ng v\u0103n n\u00e0y) \u0111<\/span>\u1ec3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c chi nh\u00e1nh kh\u00e1c (g\u1ecdi l\u00e0 NNT c\u00f2n n\u1ee3 thu\u1ebf) v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf.<\/span><\/span><\/p>\n

b) Trong th\u1eddi h\u1ea1n 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd NNT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n cho c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd NNT c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ee3 thu\u1ebf \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a NNT \u0111\u00f3 (theo m\u1eabu s\u1ed1 19\/QTr-KK ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 879\/Q\u0110-TCT ng\u00e0y 15\/5\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu<\/span>\u1ebf). Ch\u1eadm nh\u1ea5t trong th\u1eddi h\u1ea1n 02 ng\u00e0y l\u00e0m vi\u1ec7c, c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd NNT c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ee3 thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn g\u1eedi c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd NNT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf (theo m\u1eabu s\u1ed1 20\/QTr-KK ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1879\/Q\u0110-TCT ng\u00e0y 15\/5\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng <\/span>T\u1ed5ng c\u1ee5c Thu\u1ebf); qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean, c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd NNT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a NNT c\u00f2n n\u1ee3 thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf t\u1eadp trung TMS \u0111\u1ec3 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf; c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd NNT c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ee3 thu\u1ebf ph\u1ea3i ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 li\u1ec7u n\u00e0y.<\/span><\/span><\/p>\n

c) C\u0103n c\u1ee9 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd NNT c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ee3 thu\u1ebf v\u00e0 th\u00f4ng tin tr\u00ean H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf t\u1eadp trung TMS, c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd NNT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf v\u00e0 b\u00f9 tr\u1eeb \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ee3 c\u1ee7a NNT c\u00f2n n\u1ee3 thu\u1ebf. C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf\/Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan Thu\u1ebf l\u1eadp L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu NSNN\/ L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb kho\u1ea3n thu NSNN n\u1ebfu s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ee3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb c\u00f9ng m\u00e3 s\u1ed1 thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00e1c m\u00e3 s\u1ed1 thu\u1ebf, c\u01a1 quan thu\u1ebf l\u1eadp L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu NSNN \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a NNT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, \u0111\u1ed3ng th\u1eddi l\u1eadp L\u1ec7nh thu Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc m\u1eabu s\u1ed1 C1-01\/NS (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 10\/01\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 759\/Q\u0110-BTC ng\u00e0y 16\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u1ed1i v\u1edbi kho\u1ea3n b\u00f9 tr\u1eeb cho s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ee3 c\u1ee7a NNT c\u00f2n n\u1ee3 thu\u1ebf.<\/span><\/p>\n

4. <\/span>V\u1ec1 chuy\u1ec3n h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n tr\u01b0\u1edbc sang ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m 3 c\u00f4ng v\u0103n s\u1ed1 13822\/BTC-TCT:<\/span><\/span><\/p>\n

a) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0110i\u1ec3m 3 c\u00f4ng v\u0103n s\u1ed1 13822\/BTC-TCT th\u00ec C\u1ee5c Thu\u1ebf s\u1eed d\u1ee5ng bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 \u0111\u1ec3 chuy\u1ec3n sang ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u00e0 c\u00f3 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3 c\u00f3 h\u00e0nh vi vi ph\u1ea1m qua thanh tra, ki\u1ec3m tra ph\u1ea3i <\/span>chuy\u1ec3n sang ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf l\u00e0 k\u1ec3 t\u1eeb khi h\u00e0nh vi vi ph\u1ea1m b\u1ecb ph\u00e1t hi\u1ec7n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u00e0 trong v\u00f2ng 2 n\u0103m v\u00e0 h\u00e0nh vi vi ph\u1ea1m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p \u0111\u1ebfn m\u1ee9c truy thu, thu h\u1ed3i ho\u00e0n thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT b\u1ecb truy thu, thu h\u1ed3i ho\u00e0n t\u1eeb 10% tr\u1edf l\u00ean so v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT b\u1ecb thu h\u1ed3i ho\u00e0n t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c danh s\u00e1ch doanh nghi\u1ec7p r\u1ee7i ro \u0111\u00e3 \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra n\u0103m 2016 c\u1ee7a c\u01a1 quan Thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9, T\u1ed5ng c\u1ee5c ph\u00ea duy\u1ec7t.<\/span><\/p>\n

5. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3, gi\u00e1m s\u00e1t vi\u1ec7c ho\u00e0n thu\u1ebf c\u1ee7a C\u1ee5c Thu\u1ebf theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m 5 c\u00f4ng v\u0103n s\u1ed1 13822\/BTC-TCT (bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c d\u1ef1 th\u1ea3o Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p C\u1ee5c Thu\u1ebf \u0111\u00e3 chi h\u1ebft d\u1ef1 to\u00e1n ho\u00e0n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c giao).<\/span><\/p>\n

Th\u1eddi gian gi\u00e1m s\u00e1t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u00f4ng t\u00ednh trong th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a C\u1ee5c Thu\u1ebf.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:<\/i><\/b><\/span>
\n<\/span><\/i><\/b>– B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u1ec3 b\/c);
\n– V\u1ee5 NSNN (BTC);
\n– Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;
\n– KBNN c\u00e1c t\u1ec9nh\/TP;
\n– T\u1ed5ng c\u1ee5c H\u1ea3i quan;
\n– C\u00e1c V\u1ee5: CS, PC (BTC);
\n– C\u00e1c V\u1ee5: PC, CS, TTr, DNL, KTNB, DTTT (TCT);
\n– L\u01b0u: VT, TCT(VT,KK2b<\/sub>).<\/span><\/span><\/td>\n		\n

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

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n
\u00a0<\/span><\/td>\n\n

M\u1eabu s\u1ed1: 01\/NT\u0110NBTNT<\/span>
\n (Ban h\u00e0nh k\u00e8m theo c\u00f4ng v\u0103n s\u1ed1 18832\/BTC-TCT ng\u00e0y 17\/12\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

B\u1ea2NG K\u00ca T\u00ccNH H\u00ccNH TH\u1ef0C HI\u1ec6N NGH\u0128A V\u1ee4 THU\u1ebe C\u1ee6A TR\u1ee4 S\u1ede CH\u00cdNH, C\u00c1C CHI NH\u00c1NH V\u00c0 \u0110\u1ec0 NGH\u1eca B\u00d9 TR\u1eea GI\u1eeeA C\u00c1C \u0110\u01a0N V\u1eca V\u1edaI S\u1ed0 THU\u1ebe GTGT \u0110\u1ec0 NGH\u1eca HO\u00c0N
\n<\/span><\/b>(K\u00e8m theo Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu NSNN s\u1ed1… ng\u00e0y… th\u00e1ng… n\u0103m…)<\/span><\/i><\/span><\/p>\n

[01] K\u1ef3 ph\u00e1t sinh kho\u1ea3n \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/span><\/b>: t\u1eeb….\u0111\u1ebfn…<\/span><\/span><\/p>\n

[2] T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh): <\/span><\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n\n\n\n
[3] M\u00e3 s\u1ed1 thu\u1ebf:<\/span><\/b><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[4] T\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf:<\/span><\/b> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n\n\n\n
[<\/span>5<\/b>] M\u00e3 s\u1ed1 thu\u1ebf:<\/span><\/b><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u01a1n v\u1ecb ti\u1ec1n: \u0110\u1ed3ng Vi\u1ec7t Nam<\/span><\/i><\/span><\/p>\n

I. T\u00ccNH H\u00ccNH TH\u1ef0C HI\u1ec6N NGH\u0128A V\u1ee4 THU\u1ebe:<\/span><\/b><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

STT<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

T\u00ean doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh, chi nh\u00e1nh, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu<\/span>\u1ed9<\/b>c<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

M\u00e3 s\u1ed1 thu\u1ebf<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

C\u01a1 quan thu<\/span>\u1ebf<\/b>tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

T\u00ean lo\u1ea1i th<\/span>u<\/b>\u1ebf<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

M\u1ee5c<\/span> –<\/b>Ti\u1ec3u m\u1ee5c<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

S<\/span>\u1ed1<\/b>thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p (+) ho\u1eb7c n\u1ed9pth<\/span>\u1eeb<\/b>a (-) \u0111\u1ea7u k\u1ef3<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh<\/span>\u1ea5<\/b>u tr\u1eeb \u0111\u1ea7u k\u1ef3<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p trong k\u1ef3 (+)<\/span>,<\/b>(-)<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

S<\/span>\u1ed1<\/b>thu\u1ebf \u0111<\/span>\u00e3 <\/b>n\u1ed9p trong k\u1ef3<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf \u0111\u00e3 d\u1eebng ho\u00e0n trong k\u1ef3<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

S<\/span>\u1ed1<\/b>thu\u1ebf c\u00f2n ph\u1ea3i n<\/span>\u1ed9<\/b>p (+) ho\u1eb7c n\u1ed9pth<\/span>\u1eeb<\/b>a (-) cu\u1ed1i k\u1ef3<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh<\/span>\u1ea5<\/b>u tr\u1eeb cu<\/span>\u1ed1<\/b>i k\u1ef3<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

(1)<\/span><\/p>\n<\/td>\n

\n

(2)<\/span><\/p>\n<\/td>\n

\n

(3)<\/span><\/p>\n<\/td>\n

\n

(4)<\/span><\/p>\n<\/td>\n

\n

(5)<\/span><\/p>\n<\/td>\n

\n

(6)<\/span><\/p>\n<\/td>\n

\n

(7)<\/span><\/p>\n<\/td>\n

\n

(8)<\/span><\/p>\n<\/td>\n

\n

(9)<\/span><\/p>\n<\/td>\n

\n

(10)<\/span><\/p>\n<\/td>\n

\n

(11)<\/span><\/p>\n<\/td>\n

\n

(12)<\/span><\/p>\n<\/td>\n

\n

(13)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

\n

C\u01a1 s\u1edf A<\/span><\/p>\n<\/td>\n

\n

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

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

\n

C\u01a1 s\u1edf B<\/span><\/p>\n<\/td>\n

\n

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

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

3<\/span><\/p>\n<\/td>\n

\n

C\u01a1 s\u1edf <\/span>C<\/span><\/p>\n<\/td>\n

\n

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

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
T\u1ed4NG C\u1ed8NG (Theo t\u1eebng \u0111\u01a1n v\u1ecb, chi nh\u00e1nh)<\/span><\/b><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

II. \u0110\u1ec0 XU\u1ea4T B\u00d9 TR\u1eea GI\u1eeeA C\u00c1C \u0110\u01a0N V\u1eca V\u1edaI S\u1ed0 THU\u1ebe GTGT \u0110\u1ec0 NGH\u1eca HO\u00c0N:<\/span><\/b><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n

STT<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

T\u00ean doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh, chi nh\u00e1nh, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu<\/span>\u1ed9<\/b>c<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

M\u00e3 s\u1ed1 thu\u1ebf<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

C\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf \u0111\u00e3 d\u1eebng ho\u00e0n trong k\u1ef3<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p (+) ho\u1eb7c n\u1ed9pth<\/span>\u1eeb<\/b>a (-) cu\u1ed1i k\u1ef3<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

Th\u00f4ng tin \u0111\u1ec1 xu\u1ea5t b\u00f9 tr\u1eeb<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

MST<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

S\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

T\u00ean lo\u1ea1i thu\u1ebf<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

M\u1ee5c- Ti<\/span>\u1ec3<\/b>u m\u1ee5c<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

(1)<\/span><\/p>\n<\/td>\n

\n

(2)<\/span><\/p>\n<\/td>\n

\n

(3)<\/span><\/p>\n<\/td>\n

\n

(4)<\/span><\/p>\n<\/td>\n

\n

(5)<\/span><\/p>\n<\/td>\n

\n

(6)<\/span><\/p>\n<\/td>\n

\n

(7)<\/span><\/p>\n<\/td>\n

\n

(8)<\/span><\/p>\n<\/td>\n

\n

(9)<\/span><\/p>\n<\/td>\n

\n

(10)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

\n

C\u01a1 s\u1edf A<\/span><\/p>\n<\/td>\n

\n

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

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

\n

C\u01a1 s\u1edf B<\/span><\/p>\n<\/td>\n

\n

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

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

3<\/span><\/p>\n<\/td>\n

\n

C\u01a1 s\u1edf <\/span>C<\/span><\/p>\n<\/td>\n

\n

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

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u2026..<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed4NG C\u1ed8NG<\/b><\/span><\/p>\n<\/td>\n

\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u00f4i cam \u0111oan s\u1ed1 li\u1ec7u khai tr\u00ean l\u00e0 \u0111\u00fang v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 nh\u1eefng s\u1ed1 li\u1ec7u \u0111\u00e3 khai.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
NH\u00c2N VI\u00caN \u0110\u1ea0I L\u00dd THU\u1ebe<\/b><\/span>H\u1ecd v\u00e0 t\u00ean: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span>
\n Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 s\u1ed1: \u2026\u2026\u2026<\/span><\/td>\n		\n

\u2026., ng\u00e0y\u2026 th\u00e1ng\u2026. n\u0103m \u2026.<\/i>
\nNG\u01af\u1edcI N\u1ed8P THU\u1ebe ho\u1eb7c
\n\u0110\u1ea0I DI\u1ec6N H\u1ee2P PH\u00c1P C\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe
\n<\/b>K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean; ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3)<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1: 18832\/BTC-TCT V\/v h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00f4ng v\u0103n s\u1ed1 10492\/BTC-TCT v\u00e0 c\u00f4ng v\u0103n s\u1ed1 13822\/BTC-TCT<\/p>\n","protected":false},"author":7,"featured_media":20069,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2859,2860,2861,2427,2428],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20026"}],"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=20026"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20026\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20069"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20026"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}