{"id":22792,"date":"2016-12-13T02:50:37","date_gmt":"2016-12-13T02:50:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22792"},"modified":"2016-12-13T02:24:52","modified_gmt":"2016-12-13T02:24:52","slug":"cong-van-1695tct-qln-vv-su-dung-hoa-don-le-khi-dn-bi-cuong-che-khong-duoc-dung-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22792","title":{"rendered":"C\u00f4ng v\u0103n S\u1ed1: 1695\/TCT-QLN V\/v s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb khi DN b\u1ecb c\u01b0\u1ee1ng ch\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng ho\u00e1 \u0111\u01a1n"},"content":{"rendered":"<table style=\"height: 120px;\" border=\"0\" width=\"697\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ed8 T\u00c0I CH\u00cdNH<b><br \/>\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b><b><span lang=\"VI\"><br \/>\n&#8212;&#8212;-<\/span><\/b><\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"center\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b><span lang=\"VI\">C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/>\n\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" valign=\"top\" width=\"223\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span lang=\"VI\">S\u1ed1: <\/span>1695\/TCT-QLN<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <i>V\/v s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb<\/i><\/span><\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"right\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i>H\u00e0 N\u1ed9i<\/i><i><span lang=\"VI\">, ng\u00e0y <\/span>22<\/i><i><span lang=\"VI\"> th\u00e1ng <\/span>4<\/i><i><span lang=\"VI\"> n\u0103m <\/span>2016<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><b><span lang=\"VI\">K\u00ednh g\u1eedi:<\/span><\/b><span lang=\"VI\"> C\u1ee5c Thu<\/span>\u1ebf<span lang=\"VI\"> c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 15\/10\/2015, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 c\u00f4ng v\u0103n s\u1ed1 14451\/BTC-TCT v\u1ec1 vi\u1ec7c tri\u1ec3n khai bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf qu\u00fd IV\/2015 c\u00f3 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi bi\u1ec7n ph\u00e1p Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">Qua ph\u1ea3n \u00e1nh c\u1ee7a c\u00e1c C\u1ee5c Thu\u1ebf th\u00ec tr\u00ean th\u1ef1c t\u1ebf c\u00e1c C\u1ee5c Thu\u1ebf g\u1eb7p m\u1ed9t s\u1ed1 v\u01b0\u1edbng m<\/span>\u1eaf<span lang=\"VI\">c khi tri\u1ec3n khai th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00f4ng v\u0103n s<\/span>\u1ed1<span lang=\"VI\"> 14451\/BTC-TCT n\u00eau tr\u00ean.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">\u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf; \u0111\u1ed3ng th\u1eddi gi\u1ea3i <\/span>q<span lang=\"VI\">uy\u1ebft kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, sau khi xin \u00fd ki\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh, T<\/span>\u1ed5<span lang=\"VI\">ng c\u1ee5c Thu<\/span>\u1ebf<span lang=\"VI\"> c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p \u0111ang \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng t\u1eebng h\u00f3a \u0111\u01a1n l\u1ebb cho t\u1eebng l\u00f4 h\u00e0ng, h\u1ea1ng M\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh \u0111\u1ec3 c\u00f3 ngu\u1ed3n thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u00f4ng nh\u00e2n, thanh to\u00e1n c\u00e1c Kho\u1ea3n chi ph\u00ed \u0111\u1ea3m b\u1ea3o s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c li\u00ean t\u1ee5c th\u00ec C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n ti<\/span>\u1ebf<span lang=\"VI\">p t\u1ee5c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng t\u1eebng h\u00f3a \u0111\u01a1n l\u1ebb v\u1edbi \u0110i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n cam k\u1ebft th\u1ef1c hi\u1ec7n n\u1ed9p ngay to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf ph\u00e1t sinh tr\u00ean h\u00f3a \u0111\u01a1n l\u1ebb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 n\u1ed9p m\u1ed9t ph\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 \u00edt nh\u1ea5t b\u1eb1ng 15% doanh thu tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">\u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u00e3 cam k\u1ebft s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 tr\u00ean, giao \u0111\u1ed3ng ch\u00ed C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf xem x\u00e9t th\u1ef1c t\u1ebf \u0111\u1ec3 cho ph\u00e9p: Ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf <span lang=\"VI\">\u0111\u1ec1 ngh\u1ecb 1 l\u1ea7n nh\u01b0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nhi\u1ec1u h\u00f3a \u0111\u01a1n, c\u01a1 quan thu<\/span>\u1ebf<span lang=\"VI\"> ph\u1ea3i \u0111\u1ea3m b\u1ea3o thu \u0111\u01b0\u1ee3c ngay \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf ph\u00e1t sinh tr\u00ean h\u00f3a \u0111<\/span>\u01a1<span lang=\"VI\">n l\u1ebb v\u00e0 thu h\u1ed3i s<\/span>\u1ed1<span lang=\"VI\"> thu<\/span>\u1ebf<span lang=\"VI\"> n\u1ee3 theo cam k\u1ebft.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v<\/span>i<span lang=\"VI\"> ph\u1ea1m cam k\u1ebft th\u00ec c\u01a1 quan thu\u1ebf d\u1eebng ngay vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf<span lang=\"VI\">.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng tri\u1ec3n khai th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n<p>&nbsp;<\/p>\n<table style=\"height: 157px;\" border=\"0\" width=\"684\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"295\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">\u00a0<\/span><b><i><span lang=\"VI\">N\u01a1i nh\u1eadn:<\/span><br \/>\n<\/i><\/b><span lang=\"VI\">&#8211; Nh\u01b0 tr\u00ean;<\/span><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <span lang=\"VI\">&#8211; Th\u1ee9 tr<\/span>\u01b0\u1edf<span lang=\"VI\">ng \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n (\u0111\u1ec3 b\u00e1o c\u00e1o);<\/span><\/span><br \/>\n<span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; V\u1ee5 Ph\u00e1p ch\u1ebf, V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf &#8211; BTC;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <span lang=\"VI\">&#8211; T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng (\u0111\u1ec3 b\u00e1o c<\/span>\u00e1<span lang=\"VI\">o);<\/span><\/span><br \/>\n<span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; C\u00e1c V\u1ee5\/\u0111\u01a1n v\u1ecb thu\u1ed9c CQ TCT (\u0111\u1ec3 bi\u1ebft);<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <span lang=\"VI\">&#8211; L\u01b0u: VT, <\/span>Q<span lang=\"VI\">LN(2b).<\/span><\/span><\/td>\n<td valign=\"top\" width=\"295\">\n<p align=\"center\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><b>KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<br \/>\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/b><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Phi V\u00e2n Tu\u1ea5n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u00a0<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe &#8212;&#8212;- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac &#8212;&#8212;&#8212;&#8212;&#8212; S\u1ed1: 1695\/TCT-QLN V\/v s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb H\u00e0 N\u1ed9i, ng\u00e0y 22 th\u00e1ng 4 n\u0103m 2016 &nbsp; K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng Ng\u00e0y 15\/10\/2015,..<\/p>\n","protected":false},"author":7,"featured_media":20270,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2696,2692,2693,2694,2695],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22792"}],"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=22792"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22792\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20270"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22792"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}