{"id":20055,"date":"2015-12-26T10:15:14","date_gmt":"2015-12-26T10:15:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20055"},"modified":"2016-12-05T08:43:44","modified_gmt":"2016-12-05T08:43:44","slug":"cong-van-3942tct-cs-khau-tru-hoan-thue-gia-tri-gia-tang-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20055","title":{"rendered":"C\u00f4ng v\u0103n 3942\/TCT-CS kh\u1ea5u tr\u1eeb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2015"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/strong>
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/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>3942\/TCT-CS<\/span>
\nV\/v: ch\u00ednh s\u00e1ch thu\u1ebf<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y <\/span>24<\/i> th\u00e1ng <\/span>9<\/i> n\u0103m <\/span>2015<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng<\/span><\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 3655\/CT-THNVDT<\/a> \u0111\u1ec1 ng\u00e0y 31\/3\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

1. <\/b>Thu\u1ebf GTGT m\u1eb7t h\u00e0ng \u201cph\u1ee5 gia th\u1ef1c ph\u1ea9m: caramel E105A\u201d:<\/span><\/b><\/span><\/p>\n

– C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 8 \u0111i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC ng\u00e0y 11\/1\/2012 v\u00e0\u00a0kho\u1ea3n 8 \u0111i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%:<\/span><\/span><\/p>\n

\u201c8. \u0110\u01b0\u1eddng; ph\u1ee5 ph\u1ea9m trong s\u1ea3n xu\u1ea5t \u0111\u01b0\u1eddng, bao g\u1ed3m g<\/span>\u1ec9 \u0111\u01b0\u1eddng, b\u00e3 m\u00eda, b\u00e3<\/span> b\u00f9n\u201d<\/span><\/p>\n

– C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC,\u00a0\u0111i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC n\u00eau tr\u00ean h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%:<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u 11. Thu\u1ebf su\u1ea5t 10%<\/span><\/p>\n

Thu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT n\u00eau t\u1ea1i \u0110i\u1ec1u 10, \u0110i\u1ec1u 11 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u1edf c\u00e1c kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng hay kinh doanh th\u01b0\u01a1ng m\u1ea1i\u201d.<\/span><\/p>\n

– C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 83\/2014\/TT-BTC<\/a> ng\u00e0y 26\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf GTGT theo danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam:<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u 4. H\u01b0\u1edbng d\u1eabn chung v\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo danh m\u1ee5c Bi\u1ec3u thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% ho\u1eb7c 10% theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n \u0111\u00f3; tr\u1eeb h\u00e0ng h\u00f3a l\u00e0 s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n; thi\u1ebft b\u1ecb d\u1ee5ng c\u1ee5 y t\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3,4,5 \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y…\u201d<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1eb7t h\u00e0ng \u201cph\u1ee5 gia th\u1ef1c ph\u1ea9m: caramel E105A\u201d theo tr\u00ecnh b\u00e0y t\u1ea1i c\u00f4ng v\u0103n3655\/CT-THNVDT<\/a> c\u1ee7a C\u00f4ng ty c\u00f3 ph\u1ea3i l\u00e0 m\u1eb7t h\u00e0ng \u0111\u01b0\u1eddng kh\u00f4ng \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT ph\u00f9 h\u1ee3p.<\/span><\/p>\n

2. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/span><\/b><\/span><\/p>\n

V\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n GTGT, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 (ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t: ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd, th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c) t\u1ea1i kho\u1ea3n 9.b \u0111i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/span><\/p>\n

\u201c…b) B\u1ed5 sung kho\u1ea3n 14a v\u00e0o \u0110i\u1ec1u 14 nh\u01b0 sau:<\/span><\/p>\n

\u201c14a. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t:<\/span>Ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd, th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c ti\u00eau th\u1ee5 trong n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 th\u00e1ng 2015 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf v\u00e0 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>\u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y\u201d\u201d.<\/span><\/span><\/p>\n

\u0110<\/span>\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh n\u00eau tr\u00ean \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:<\/span><\/i><\/b>
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n<\/span>– PTCTr Cao Anh Tu\u1ea5n (\u0111\u1ec3 b\/c);
\n<\/span>– V\u1ee5 PC-BTC;
\n<\/span>– V\u1ee5 KK, PC-TCT;
\n<\/span>– L\u01b0u: VT, CS (3)<\/span>.<\/span><\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

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

C\u00f4ng v\u0103n 3942\/TCT-CS kh\u1ea5u tr\u1eeb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2015<\/p>\n","protected":false},"author":7,"featured_media":20062,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2425],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20055"}],"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=20055"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20055\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20062"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20055"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}