{"id":22700,"date":"2016-04-26T02:08:44","date_gmt":"2016-04-26T02:08:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22700"},"modified":"2016-11-09T07:48:48","modified_gmt":"2016-11-09T07:48:48","slug":"cong-van-1444tct-kk-nam-2016-ve-khau-tru-hoan-thue-gia-tri-gia-tang-dau-vao-hang-xuat-khau-tai-cho","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22700","title":{"rendered":"C\u00f4ng v\u0103n 1444\/TCT-KK n\u0103m 2016 v\u1ec1 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7"},"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 ho\u1eb7c t\u1ea3i tr\u1ef1c ti\u1ebfp\u00a0>>>T\u1ea0I \u0110\u00c2Y<\/a>
\n<\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\n———-<\/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—————<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 1444\/TCT-KK<\/span>
\nV\/v: kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 07 th\u00e1ng 04 n\u0103m 2016<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/b> C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh Ph\u01b0\u1edbc<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 43\/CT-TTHT ng\u00e0y 08\/1\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh Ph\u01b0\u1edbc v\u01b0\u1edbng m\u1eafc v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, sau khi b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i:<\/span><\/p>\n

\u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf giao C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh Ph\u01b0\u1edbc ki\u1ec3m tra, x\u00e1c minh, giai \u0111o\u1ea1n t\u1eeb 23\/10\/2014, n\u1ebfu doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1: H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u00f3 ch\u1ec9 \u0111\u1ecbnh giao h\u00e0ng t\u1ea1i Vi\u1ec7t Nam; T\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u – nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan; Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Doanh nghi\u1ec7p c\u00f3 h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 doanh thu h\u00e0ng xu\u1ea5t kh\u1ea9u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n nh\u01b0ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i m\u00e0 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 th\u00ec doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7. Doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1ea3y ra h\u00e0nh vi vi ph\u1ea1m.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/span>
\n<\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span><\/span>
\n– Th\u1ee9 tr\u01b0\u1edfng \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n (\u0111\u1ec3 b\u00e1o c\u00e1o);<\/span>
\n– T\u1ed5ng c\u1ee5c H\u1ea3i quan;<\/span>
\n– C\u00e1c V\u1ee5: CS, PC (BTC); CS, PC (TCT)<\/span>
\n– L\u01b0u: VT, KK (2b).<\/span><\/td>\n		\n

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

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

C\u00f4ng v\u0103n 1444\/TCT-KK v\u1ec1 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 – K\u1ebf to\u00e1n Centax lu\u00f4n c\u1eadp nh\u1eadp c\u00e1c th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 k\u1ebf to\u00e1n<\/p>\n","protected":false},"author":7,"featured_media":22701,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3700,3701],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22700"}],"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=22700"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22700\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22701"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22700"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}