{"id":22801,"date":"2016-12-08T05:00:55","date_gmt":"2016-12-08T05:00:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22801"},"modified":"2016-12-08T04:41:16","modified_gmt":"2016-12-08T04:41:16","slug":"cong-van-so-3929tct-tncn-vv-thue-thu-nhap-ca-nhan-voi-thu-nhap-tu-khuyen-mai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22801","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 3929\/TCT- TNCN V\/v thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi thu nh\u1eadp t\u1eeb khuy\u1ebfn m\u1ea1i."},"content":{"rendered":"\n\n\n\n
\n

B<\/span>\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/span>
\n T<\/span><\/b>\u1ed4<\/b>NG C\u1ee4C THU\u1ebe<\/span><\/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>3929\/TCT- TNCN<\/span><\/span>
\n V\/v thu<\/span><\/i>\u1ebf<\/i> thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi<\/span><\/i> <\/i>thu nh\u1eadp t\u1eeb khuy\u1ebfn m\u1ea1i.<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y <\/span><\/i>23<\/i> th\u00e1ng <\/span><\/i>09<\/i> n\u0103m <\/span><\/i>2015<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b> T\u1eadp \u0111o\u00e0n Vingroup – C\u00f4ng ty CP.<\/span><\/span><\/p>\n

(\u0110\u1ecba ch\u1ec9: s\u1ed1 7, \u0111\u01b0\u1eddng B\u1eb1n<\/span>g L<\/span>\u0103ng, Khu \u0110\u00f4 th\u1ecb Sinh th\u00e1i Vinhomes Riverside,<\/span> ph\u01b0\u1eddng Vi\u1ec7t H\u01b0ng, qu<\/span>\u1eadn Long Bi\u00ean, th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i)<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 287-2015\/CV_VGR<\/span>_BTC ng\u00e0y<\/span> 04\/06\/2015 c\u1ee7a C\u00f4ng ty CP – T\u1eadp \u0111o\u00e0n Vingroup v\u01b0\u1edbng m\u1eafc v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1<\/span> nh\u00e2n cho c\u00e1c g\u00f3i s\u1ea3n ph\u1ea9m t\u1eb7ng kh\u00e1ch h\u00e0ng theo c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i. <\/span>V\u1ec1<\/span> v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 92 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i s\u1ed1 36\/2005\/QH11 quy \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c<\/span> khuy\u1ebfn m\u1ea1i: <\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u 92. C\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i<\/em><\/span><\/span><\/p>\n

1. \u0110\u01b0a h\u00e0ng h\u00f3a m\u1eabu, cung \u1ee9ng d\u1ecbch v\u1ee5 m\u1eabu \u0111\u1ec3 kh\u00e1ch h\u00e0ng d\u00f9ng th\u1eed kh\u00f4ng<\/span> ph\u1ea3i tr\u1ea3 ti\u1ec1n.<\/span><\/em><\/span><\/p>\n

2. T\u1eb7ng h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng, cung \u1ee9ng d\u1ecbch<\/span> v\u1ee5 kh\u00f4ng thu ti\u1ec1n.<\/span><\/em><\/span><\/p>\n

3. B\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n<\/span> gi\u00e1 b\u00e1n h\u00e0ng, gi\u00e1<\/span> cung<\/span> \u1ee9ng<\/span> d\u1ecbch v\u1ee5 tr\u01b0\u1edbc \u0111\u00f3, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong th\u1eddi gian khuy\u1ebfn m\u1ea1i \u0111\u00e3 \u0111<\/span>\u0103ng k\u00fd ho\u1eb7c th\u00f4ng<\/span> b\u00e1o. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd gi\u00e1 th\u00ec vi\u1ec7c<\/span> khuy<\/span>\u1ebfn m\u1ea1i theo h\u00ecnh th\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/em><\/span><\/p>\n

4. B\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 k\u00e8m theo phi\u1ebfu mua h\u00e0ng, phi\u1ebfu s\u1eed d\u1ee5n<\/span>g d\u1ecbch v\u1ee5 \u0111<\/span>\u1ec3\u00a0kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t hay m\u1ed9t s\u1ed1 l\u1ee3i<\/span> \u00edch nh<\/span>\u1ea5t \u0111\u1ecbnh.<\/span><\/em><\/span><\/p>\n

5. B\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v<\/span>\u1ee5 c\u00f3 k\u00e8m phi\u1ebfu d\u1ef1<\/span> thi cho kh\u00e1ch h\u00e0ng<\/span> \u0111\u1ec3<\/span> ch\u1ecdn<\/span> ng\u01b0\u1eddi trao th\u01b0\u1edfng theo th<\/span>\u1ec3 l\u1ec7 v\u00e0 gi\u1ea3i th\u01b0\u1edfng \u0111<\/span>\u00e3 c\u00f4ng b\u1ed1.<\/span><\/em><\/span><\/p>\n

6. B\u00e1n h\u00e0n<\/span>g, cung \u1ee9ng d\u1ecbch v\u1ee5 k\u00e8m theo vi\u1ec7c tham d\u1ef1 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh mang<\/span> t\u00ednh may r\u1ee7i m\u00e0 vi\u1ec7c tham gia ch\u01b0\u01a1ng tr\u00ecnh g<\/span>\u1eafn li\u1ec1n v\u1edbi vi\u1ec7c mua h\u00e0ng h\u00f3a, d\u1ecbch<\/span> v\u1ee5 v\u00e0 vi\u1ec7c tr\u00fang th\u01b0\u1edfng d\u1ef1a tr\u00ean s\u1ef1 may m\u1eafn c\u1ee7a ng\u01b0\u1eddi tham gia theo th\u1ec3 l\u1ec7 v\u00e0<\/span> gi\u1ea3i th\u01b0<\/span>\u1edfng \u0111\u00e3 c\u00f4ng b\u1ed1.<\/span><\/em><\/span><\/p>\n

7. T\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean, theo \u0111\u00f3 vi\u1ec7c t\u1eb7ng th\u01b0\u1edfng<\/span> cho kh\u00e1ch h\u00e0ng c\u0103n c\u1ee9 tr\u00ean s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c tr\u1ecb gi\u00e1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch<\/span> h\u00e0ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u1ebb kh\u00e1ch h\u00e0ng, phi\u1ebfu ghi nh\u1eadn s\u1ef1<\/span> mua h\u00e0ng h<\/span>\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/span><\/em><\/span><\/p>\n

8. T<\/span>\u1ed5 ch\u1ee9c cho kh\u00e1ch h\u00e0ng tham<\/span> gia c\u00e1c ch\u01b0\u01a1ng<\/span> tr\u00ecnh<\/span> v\u0103n<\/span> h\u00f3a, ngh\u1ec7<\/span> thu\u1eadt,<\/span> gi\u1ea3i tr\u00ed v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n kh\u00e1c v\u00ec m\u1ee5c \u0111\u00edch<\/span> khuy\u1ebfn m\u1ea1i.<\/span><\/em><\/span><\/p>\n

9. C\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i kh\u00e1c n\u1ebfu \u0111\u01b0\u1ee3c c\u01a1<\/span> quan<\/span> qu\u1ea3n<\/span> l\u00fd<\/span> nh\u00e0 n\u01b0\u1edbc v\u1ec1<\/span> <\/em>th\u01b0\u01a1ng m\u1ea1i ch\u1ea5p thu\u1eadn<\/em>.\u201d<\/span><\/span><\/p>\n

-T\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 6 v\u00e0 kho\u1ea3n 10 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf TNCN 2007 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c6. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, bao g\u1ed3m:<\/em><\/span><\/p>\n

…b) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i;<\/span><\/em><\/span><\/p>\n

…10. Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kh\u00f3an, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c<\/span> kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s<\/span>\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111<\/span>\u0103ng k\u00fd s<\/span>\u1edf h\u1eefu ho\u1eb7c<\/span> <\/em>\u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.<\/em>\u201d<\/span><\/span><\/p>\n

– T\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 6, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ng\u00e0y 15 th\u00e1ng 8<\/span> n\u0103m 2013 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt s\u1eeda \u0111<\/span>\u1ed5i, b<\/span>\u1ed5 sung<\/span> m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP c\u1ee7a<\/span> Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d<\/span>\u1eabn<\/span><\/span><\/p>\n

\u201c6. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/span><\/em><\/span><\/p>\n

\u2026\u2026b) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i khi tham gia mua b<\/span>\u00e1n<\/span> h\u00e0ng h<\/span>\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i.\u201d<\/span><\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h<\/span>\u1ee3p C\u00f4ng ty cho, t\u1eb7ng hi\u1ec7n v\u1eadt cho<\/span> kh\u00e1ch h\u00e0ng kh\u00f4ng thu ti\u1ec1n m\u00e0 hi\u1ec7n v\u1eadt l\u00e0 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd<\/span> s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu<\/span>\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u00ec thu nh\u1eadp m\u00e0 kh\u00e1ch h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c<\/span> thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb qu\u00e0 t\u1eb7ng. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty th\u1ef1c hi\u1ec7n<\/span> ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5, kho\u1ea3n 6 \u0110i\u1ec1u 92 c\u1ee7a Lu\u1eadt<\/span> Th\u01b0\u01a1ng m\u1ea1i th<\/span>\u00ec kho\u1ea3n ti\u1ec1n\/hi\u1ec7n v\u1eadt c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u00fang th\u01b0\u1edfng<\/span> v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u00f4ng ty \u0111\u01b0\u1ee3c bi\u1ebft. \u0110<\/span>\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf th\u00e0nh<\/span> ph\u1ed1 H\u00e0 N\u1ed9i xem x\u00e9t c\u1ee5 th\u1ec3 h\u1ed3 s\u01a1 \u0111\u1ec3 gi\u1ea3i quy\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span>.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span><\/span>
\n – C\u1ee5c Thu<\/span>\u1ebf TP.H\u00e0<\/span> N\u1ed9i;<\/span><\/span>
\n – C\u00e1c V\u1ee5\/<\/span>\u0111\u01a1n v\u1ecb thu\u1ed9c BTC: CST,<\/span> PC;<\/span><\/span>
\n – V\u1ee5 PC (TCT);<\/span><\/span>
\n – L\u01b0u: VT,TNCN.<\/span><\/span><\/td>\n		\n

KT.T<\/span><\/b>\u1ed4<\/b>NG <\/span><\/b>C\u1ee4C<\/b> TR\u01af\u1edeNG<\/span><\/b>
\n<\/b>PH\u00d3 T<\/span><\/b>\u1ed4<\/b>NG C\u1ee4C TR\u01af\u1edeNG<\/span><\/b><\/b><\/span><\/p>\n

Cao Anh Tu\u1ea5n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/b><\/span><\/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: 3929\/TCT- TNCN V\/v thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi thu nh\u1eadp t\u1eeb khuy\u1ebfn m\u1ea1i. H\u00e0 N\u1ed9i, ng\u00e0y 23 th\u00e1ng 09 n\u0103m 2015 \u00a0 K\u00ednh g\u1eedi: T\u1eadp \u0111o\u00e0n Vingroup – C\u00f4ng..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2687,2811,2815,2816,2686],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22801"}],"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=22801"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22801\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22801"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}