{"id":22377,"date":"2016-03-23T12:20:03","date_gmt":"2016-03-23T12:20:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22377"},"modified":"2016-12-02T09:12:55","modified_gmt":"2016-12-02T09:12:55","slug":"thong-tu-212016tt-btc-huong-dan-ve-khai-thue-gia-tri-gia-tang-va-uu-dai-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22377","title":{"rendered":"Th\u00f4ng t\u01b0 21\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\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

\n

S\u1ed1: 21\/2016\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H<\/i>\u00e0 N\u1ed9i, ng\u00e0y 05 th\u00e1ng <\/span>0<\/i>2 n\u0103m 2016<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/span><\/b><\/span><\/p>\n

H\u01af\u1edaNG D\u1eaaN V\u1ec0 KHAI THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG V\u00c0 \u01afU \u0110\u00c3I THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P THEO QUY \u0110\u1ecaNH T\u1ea0I NGH\u1eca \u0110\u1ecaNH S\u1ed0 111\/2015\/N\u0110-CP NG\u00c0Y 3\/11\/2015 C\u1ee6A CH\u00cdNH PH\u1ee6 V\u1ec0 PH\u00c1T TRI\u1ec2N C\u00d4NG NGHI\u1ec6P H\u1ed6 TR\u1ee2<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l<\/span><\/i>\u00fd <\/i>thu\u1ebf s\u1ed1 78\/2006\/QH<\/span>11 <\/i>v\u00e0 Lu\u1eadt s<\/span>\u1ed1 <\/i>21\/2012\/QH13 s\u1eeda \u0111<\/span>\u1ed5<\/i>i, b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1\u00a0<\/i>\u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n <\/span>l\u00fd<\/i> thu<\/span>\u1ebf<\/i>;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt thu<\/span>\u1ebf <\/i>gi\u00e1 tr\u1ecb gia t\u0103ng s<\/span>\u1ed1 <\/i>13\/2008\/QH12 v\u00e0 Lu\u1eadt s<\/span>\u1ed1 <\/i>31\/2013\/QH13 s\u1eeda \u0111<\/span>\u1ed5<\/i>i, b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1 <\/i>\u0110i\u1ec1u c\u1ee7a Lu\u1eadt thu<\/span>\u1ebf <\/i>gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s<\/span>\u1ed1 <\/i>14\/2008\/QH12 v\u00e0 Lu\u1eadt s<\/span>\u1ed1<\/i> 32\/201<\/span>3<\/i>\/QH13 s\u1eeda \u0111<\/span>\u1ed5<\/i>i, b<\/span>\u1ed5\u00a0<\/i>sun<\/span>g <\/i>m\u1ed9t s<\/span>\u1ed1 <\/i>\u0110i\u1ec1u c\u1ee7a Lu\u1eadt thu<\/span>\u1ebf <\/i>thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s<\/span>\u1ed1<\/i> 71\/20<\/span>1<\/i>4\/QH13 s\u1eeda \u0111\u1ed5i, b<\/span>\u1ed5 <\/i>sung m\u1ed9t s<\/span>\u1ed1 <\/i>\u0110i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf;<\/span><\/i><\/span><\/p>\n

C\u0103n c<\/span>\u1ee9 <\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 qu<\/span>y <\/i>\u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s<\/span>\u1ed1 <\/i>\u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n <\/span>l\u00fd<\/i> thu<\/span>\u1ebf <\/i>v\u00e0 Lu\u1eadt s\u1eeda \u0111<\/span>\u1ed5<\/i>i, b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1 <\/i>\u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n <\/span>l\u00fd<\/i> thu<\/span>\u1ebf<\/i>;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/20<\/span>1<\/i>3\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0<\/span>\u1edb<\/i>ng d<\/span>\u1eab<\/i>n thi h\u00e0nh m\u1ed9t s<\/span>\u1ed1 <\/i>\u0110i\u1ec1u c\u1ee7a Lu\u1eadt thu<\/span>\u1ebf <\/i>gi\u00e1 tr\u1ecb gia t<\/span>\u0103<\/i>ng;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch<\/span>i\u00a0<\/i>ti\u1ebft v\u00e0 h\u01b0\u1edbng d<\/span>\u1eab<\/i>n thi h\u00e0nh m\u1ed9t s<\/span>\u1ed1 <\/i>\u0110i\u1ec1u c\u1ee7a Lu\u1eadt thu<\/span>\u1ebf <\/i>thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <\/span>1<\/i>2\/2015\/N\u0110-CP ng\u00e0y <\/span>1<\/i>2\/2\/2015 c\u1ee7a Ch<\/span>\u00ed<\/i>nh ph<\/span>\u1ee7 <\/i>quy \u0111\u1ecbnh ch<\/span>i <\/i>ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111<\/span>\u1ed5<\/i>i, b<\/span>\u1ed5 <\/i>sung m\u1ed9t s<\/span>\u1ed1 <\/i>\u0110i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu<\/span>\u1ebf<\/i> v\u00e0 s<\/span>\u1eed<\/i>a \u0111<\/span>\u1ed5<\/i>i, b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1 <\/i>\u0110i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu<\/span>\u1ebf<\/i>;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy<\/span>\u1ec1<\/i>n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <\/span><\/i>111\/2015\/N\u0110-CP ng\u00e0y 3\/11\/20<\/i>1<\/i>5 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ph\u00e1<\/span>t<\/i> tr<\/span>i\u1ec3<\/i>n c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3;<\/span><\/i><\/span><\/p>\n

Theo \u0111\u1ec1 n<\/span>g<\/i>h\u1ecb c\u1ee7a T<\/span>\u1ed5<\/i>n<\/span>g <\/i>c\u1ee5c <\/span>tr\u01b0\u1edfng T\u1ed5ng <\/i>c\u1ee5c Thu\u1ebf,<\/span><\/i><\/span><\/p>\n

B\u1ed9 <\/span>tr\u01b0\u1edfng <\/i>B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d<\/span>\u1eab<\/i>n khai thu<\/span>\u1ebf <\/i>gi\u00e1 tr\u1ecb gia t\u0103n<\/span>g<\/i> v\u00e0 <\/span>\u01b0u<\/i> \u0111\u00e3i thu<\/span>\u1ebf <\/i>thu nh\u1eadp doanh nghi\u1ec7p \u0111<\/span>\u1ed1<\/i>i v\u1edbi <\/span>d<\/i>\u1ef1 \u00e1n s<\/span>\u1ea3<\/i>n <\/span>xu\u1ea5t s\u1ea3n <\/i>ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 <\/span>t<\/i>\u1ea1i Vi\u1ec7t Nam nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n

\u0110i\u1ec1u 1. P<\/span>h<\/b>\u1ea1<\/span>m <\/b>vi \u0110i\u1ec1u ch\u1ec9nh<\/span><\/b><\/span><\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 khai thu<\/span>\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 \u01b0u \u0111<\/span>\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111<\/span>\u1ed1i v\u1edbi c\u00e1c D\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph<\/span>\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 thu\u1ed9c Danh M\u1ee5c s\u1ea3n ph<\/span>\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n ban h\u00e0nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 111\/2015\/N\u0110-CP ng\u00e0y 3\/11\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ph\u00e1t tri\u1ec3n c\u00f4n<\/span>g nghi\u1ec7p h\u1ed7 tr\u1ee3.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/b><\/span><\/p>\n

1. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh<\/span>\u00e2n s<\/span>\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 thu\u1ed9c Danh M\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h<\/span>\u1ed7 tr<\/span>\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n tr\u00ean l\u00e3nh th<\/span>\u1ed5 Vi\u1ec7t Nam.<\/span><\/span><\/p>\n

2. C\u01a1 quan Thu<\/span>\u1ebf v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 3. Khai th<\/span>u<\/b>\u1ebf g<\/span>i<\/b>\u00e1 tr\u1ecb g<\/span>i<\/b>a t\u0103ng<\/span><\/b><\/span><\/p>\n

1. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t<\/span>\u0103<\/b>ng<\/span><\/b><\/span><\/p>\n

– <\/span>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p <\/span>thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c:<\/span><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu<\/span>\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo qu\u00fd \u0111\u1ed1i v\u1edbi Doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 thu\u1ed9c Danh M\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n (kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 doanh thu tr\u00ean hay d\u01b0\u1edbi 50 t\u1ef7 \u0111<\/span>\u1ed3ng\/n\u0103m).<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eeba c\u00f3 doanh thu c\u1ee7a s<\/span>\u1ea3n ph\u1ea9m c\u00f4n<\/span>g nghi\u1ec7p h<\/span>\u1ed7 tr\u1ee3 thu\u1ed9c Danh M\u1ee5c s<\/span>\u1ea3n ph\u1ea9m c<\/span>\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n v<\/span>\u00e0 c\u00f3 doanh th<\/span>u t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00e1c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf c<\/span>\u0169ng th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ef1c hi\u1ec7n khai theo qu\u00fd, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th<\/span>\u1ec3 l\u1ef1a ch\u1ecdn khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu<\/span>\u1ea3n l\u00fd thu<\/span>\u1ebf.<\/span><\/span><\/p>\n

– N<\/span>g\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f4n<\/span>g nghi\u1ec7p h\u1ed7 tr\u1ee3 thu\u1ed9c Danh M\u1ee5c s<\/span>\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n th\u00ec th\u1ef1c hi\u1ec7n khai <\/span>thu\u1ebf theo n\u0103m v\u00e0 n\u1ed9p thu\u1ebf GTGT theo qu<\/span>\u00fd. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo <\/span>t\u1eebng l\u1ea7n ph\u00e1t sinh c\u00f3 ph\u00e1t s<\/span>inh doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f4n<\/span>g nghi\u1ec7p h\u1ed7 tr\u1ee3 thu\u1ed9c Danh M\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c c\u00f3 th<\/span>\u1ec3 l\u1ef1a ch\u1ecdn khai thu\u1ebf, n\u1ed9p thu\u1ebf GTGT theo th\u00e1ng.<\/span><\/span><\/p>\n

2. H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/b><\/span><\/p>\n

– H\u1ed3 s\u01a1 khai thu\u1ebf \u0111<\/span>\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbn<\/span>g d<\/span>\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 156\/20<\/span>13\/TT-BTC ng\u00e0y 6\/11\/2013, Th\u00f4ng t\u01b0 s<\/span>\u1ed1 26\/20<\/span>15\/TT-BTC ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/span><\/p>\n

– <\/span>H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh<\/span>\u00e2n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbn<\/span>g d<\/span>\u1eabn t\u1ea1i Th<\/span>\u00f4ng t\u01b0 s\u1ed1 92\/2015<\/span>\/TT-BTC ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 4. <\/span>\u01af<\/b>u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/b><\/span><\/p>\n

\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 \u0111\u00e1p \u1ee9ng c\u00e1c \u0110i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1ed1 71\/2014\/QH13 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111<\/span>\u00e3i s\u1ea3n xu\u1ea5t s\u1ea3n ph<\/span>\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 (g\u1ecdi t\u1eaft l\u00e0 Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i).<\/span><\/span><\/p>\n

Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i v\u00e0 h\u1eadu ki<\/span>\u1ec3m \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 thu\u1ed9c Danh M\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 55\/2015\/TT-BCT ng\u00e0y 30\/12\/2015 c\u1ee7a B\u1ed9 C\u00f4ng th\u01b0\u01a1ng.<\/span><\/span><\/p>\n

Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri<\/span>\u1ec3n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span>, V\u1ec1 m\u1ee9c \u01b0u \u0111\u00e3i, th\u1eddi \u0110i\u1ec3m b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i, vi\u1ec7c chuy<\/span>\u1ec3n ti\u1ebfp \u01b0u \u0111\u00e3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/span><\/p>\n

Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015, Doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 \u0111<\/span>\u1ec3 th\u1ef1c hi\u1ec7<\/span>n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3. Trong k\u1ef3 t\u00ednh th<\/span>u\u1ebf n\u0103m 2016, d\u1ef1 \u00e1n ph\u00e1t sinh doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3. Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2017, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3. Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2018, d\u1ef1 \u00e1n ph\u00e1t sinh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3. Th\u1eddi gian b\u1eaft \u0111\u1ea7u t\u00ednh \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00eau tr\u00ean nh\u01b0 sau: n\u0103m 2017 l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, n\u0103m 2018 l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf n\u1ebfu th\u1ef1c t\u1ebf \u0111\u00e1p \u1ee9ng c\u00e1c \u0110i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/span><\/p>\n

Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2016, Doanh nghi\u1ec7p B \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 \u0111<\/span>\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3. Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2017, d\u1ef1 \u00e1n ph\u00e1t sinh doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s<\/span>\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3. Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2018, d\u1ef1 \u00e1n ph\u00e1t sinh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3. Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2019, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3. Th\u1eddi gian b\u1eaft \u0111\u1ea7u t\u00ednh \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00eau tr\u00ean nh\u01b0 sau: n\u0103m 2019 l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, n\u0103m 2019 l\u00e0 n\u0103m \u0111<\/span>\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n thu<\/span>\u1ebf n<\/span>\u1ebfu th\u1ef1c t<\/span>\u1ebf \u0111\u00e1p \u1ee9ng c\u00e1c \u0110i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

Trong th\u1eddi gian \u0111ang \u0111\u01b0\u1ee3c h\u01b0<\/span>\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nhi<\/span>\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ri\u00eang thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s<\/span>\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n \u0111<\/span>\u1ec3 h\u01b0\u1edfng \u01b0u \u0111<\/span>\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 5. Hi<\/span>\u1ec7<\/b>u l<\/span>\u1ef1<\/b>c thi h\u00e0nh<\/span><\/b><\/span><\/p>\n

1. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/4\/2016. \u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2015.<\/span><\/p>\n

2. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo n\u1ed9i dung Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0110i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft<\/span>.<\/span><\/p>\n\n\n\n
\u00a0<\/i><\/b><\/span>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– V<\/span>\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng Trung \u01b0\u01a1ng;
\n– T<\/span>\u00f2a \u00e1n nh\u00e2n d<\/span>\u00e2n t\u1ed1i cao;
\n– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7,
\n– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n– H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, \u1ee6y ban nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\n– C\u00f4ng b\u00e1o;
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\n– Website Ch\u00ednh ph\u1ee7;
\n– Website B\u1ed9 T\u00e0i ch\u00ednh; <\/span>Website T\u1ed5ng c\u1ee5c Thu\u1ebf;
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i c<\/span>h\u00ednh;
\n– L\u01b0u: VT, TCT (VT, CS<\/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><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

L\u01afU \u00dd B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n\u00a0t\u1ea3i files\u00a0\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n. _____________________________________________ B\u1ed8 T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 21\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 05 th\u00e1ng 02 n\u0103m 2016 TH\u00d4NG..<\/p>\n","protected":false},"author":7,"featured_media":22379,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3900,3901],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22377"}],"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=22377"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22377\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22379"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22377"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}