{"id":22796,"date":"2016-12-11T00:00:37","date_gmt":"2016-12-11T00:00:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22796"},"modified":"2016-12-09T22:57:15","modified_gmt":"2016-12-09T22:57:15","slug":"cong-van-so-4447tct-tncn-vv-chinh-sach-thue-tncn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22796","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 4447\/TCT-TNCN V\/v Ch\u00ednh s\u00e1ch thu\u1ebf TNCN."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\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>4447\/TCT-<\/span>TNCN<\/span>
\n V\/v Ch\u00ednh s\u00e1ch thu\u1ebf TNCN.<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y <\/span>27<\/i> th\u00e1ng <\/span>10<\/i> n\u0103m <\/span>2015<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b> C\u00f4ng ty TNHH dinh d\u01b0\u1ee1ng \u0111\u1ed9ng v\u1eadt EH H\u00e0 T\u00e2y Vi\u1ec7t Nam
\n(\u0110\/c Khu c\u00f4ng nghi\u1ec7p Ph<\/i><\/span>\u00fa <\/i>Ngh\u0129a – Ch\u01b0\u01a1ng M\u1ef9 – H\u00e0 N\u1ed9i)<\/span><\/i><\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 20150825\/CV-EH<\/a> ng\u00e0y 25\/8\/2015 c\u1ee7a C\u00f4ng ty TNHH dinh d\u01b0\u1ee1ng \u0111\u1ed9ng v\u1eadt EH H\u00e0 T\u00e2y Vi\u1ec7t Nam (C\u00f4ng ty EH) v\u1ec1 vi\u1ec7c \u201cv\u01b0\u1edbng m\u1eafc v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u201d, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

– T\u1ea1i <\/span>\u0111i\u1ec3m c, kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u 2. C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/i><\/span><\/p>\n

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

2. <\/i>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/i><\/span><\/p>\n

c) Ti\u1ec1n th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0: ti\u1ec1n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, ti\u1ec1n hoa h\u1ed3ng m\u00f4i gi\u1edbi;…\u201d<\/span><\/i><\/span><\/p>\n

– T\u1ea1i <\/span>\u0111i\u1ec3m b, kho\u1ea3n 6 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 2. C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/i><\/span><\/p>\n

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

6. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/span><\/i><\/span><\/p>\n

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

b) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i khi tham gia mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i.\u201d<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty EH k\u00fd h<\/span>\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng <\/span>h\u00f3a v\u1edbi c\u00e1 nh\u00e2n, trong h\u1ee3p \u0111\u1ed3ng c\u00f3 th<\/span>\u1ecfa thu\u1eadn v\u1ec1 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (gi\u1ea3m tr\u1eeb tr\u1ef1c ti<\/span>\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n), kh\u00f4ng ph\u1ea3i l\u00e0 hoa h<\/span>\u1ed3ng \u0111\u1ea1i l\u00fd ho\u1eb7c th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>\u0110i\u1ec1u 92 v\u00e0 \u0110i\u1ec1u 171 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i th\u00ec kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n\u00eau tr\u00ean kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. C\u00f4ng ty EH kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi th\u1ef1c hi\u1ec7n kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n\u00e0y theo h\u1ee3p \u0111\u1ed3ng, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i l\u00fd hay kh\u00f4ng ph\u1ea3i \u0111\u1ea1i l\u00fd.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty EH \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Nh\u01b0 tr\u00ean;
\n– CT TP H\u00e0 N\u1ed9i;
\n<\/span>– V\u1ee5 Ph\u00e1p ch\u1ebf;
\n– L\u01b0u: VT, TNCN.<\/span><\/span><\/td>\n		\n

TL. T<\/span>\u1ed4<\/b>NG C\u1ee4C TR\u01af\u1edeNG<\/span>
\n<\/b>KT. V\u1ee4 <\/span>TR\u01af\u1edeNG V\u1ee4 QL <\/b>THU<\/span>\u1ebe <\/b>THU NH\u1eacP C\u00c1 NH\u00c2N<\/span>
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

T\u1ea1 Th\u1ecb Ph\u01b0\u01a1ng Lan<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- 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: 4447\/TCT-TNCN V\/v Ch\u00ednh s\u00e1ch thu\u1ebf TNCN. H\u00e0 N\u1ed9i, ng\u00e0y 27 th\u00e1ng 10 n\u0103m 2015   K\u00ednh g\u1eedi: C\u00f4ng ty TNHH dinh d\u01b0\u1ee1ng \u0111\u1ed9ng v\u1eadt EH H\u00e0 T\u00e2y Vi\u1ec7t Nam (\u0110\/c..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2690,2688,2689],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22796"}],"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=22796"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22796\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22796"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}