{"id":22815,"date":"2016-12-09T02:10:08","date_gmt":"2016-12-09T02:10:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22815"},"modified":"2016-12-09T01:42:19","modified_gmt":"2016-12-09T01:42:19","slug":"cong-van-so-1421tct-kk-vv-ke-khai-nop-thue-gtgt-tai-chi-nhanh-phu-thuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22815","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 1421\/TCT-KK V\/v k\u00ea khai, n\u1ed9p thu\u1ebf GTGT t\u1ea1i chi nh\u00e1nh ph\u1ee5 thu\u1ed9c"},"content":{"rendered":"

<\/h1>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n T\u1ed4NG C\u1ee4C THU\u1ebe
\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>1421\/TCT-KK <\/span><\/span>
\n V\/v k\u00ea khai, n\u1ed9p thu\u1ebf GTGT t\u1ea1i chi nh\u00e1nh ph\u1ee5 thu\u1ed9c<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y <\/span>0<\/i>6 th\u00e1ng <\/span>04<\/i> n\u0103m 2016<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi: <\/span><\/b>C\u00f4ng ty <\/span>C\u1ed5 ph\u1ea7n Nh\u1ef1a R\u1ea1ng \u0110\u00f4ng<\/span><\/span>
\n \u0110\u1ecba ch\u1ec9: 190 L\u1ea1c Long Qu\u00e2n – Ph\u01b0\u1eddng 3 – Qu\u1eadn 11 -TP. H\u1ed3 Ch\u00ed Minh<\/span><\/i><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 22\/CV-TCKT \u0111\u1ec1 ng\u00e0y 28\/1\/2016 c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n Nh\u1ef1a R\u1ea1ng \u0110\u00f4ng v\u1ec1 vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf GTGT t\u1ea1i chi nh\u00e1nh ph\u1ee5 thu\u1ed9c<\/span>. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1: 1421\/TCT-KK \u00a0V\/v k\u00ea khai, n\u1ed9p thu\u1ebf GTGT t\u1ea1i chi nh\u00e1nh ph\u1ee5 thu\u1ed9c<\/span><\/h2>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i: \u0110i\u1ec3m d, Kho\u1ea3n 1, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC <\/a>ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p<\/span> C\u00f4ng ty c\u1ed5 ph\u1ea7n Nh\u1ef1a R\u1ea1ng \u0110\u00f4ng, tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, th\u00e0nh l\u1eadp c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c l\u00e0 Chi nh\u00e1nh C\u00f4ng ty c\u1ed5 ph\u1ea7n Nh\u1ef1a R\u1ea1ng \u0110\u00f4ng – Nh\u00e0 m\u00e1y Nh\u1ef1a Ti\u00ean S\u01a1n thu\u1ed9c \u0111\u1ecba b\u00e0n t\u1ec9nh B\u1eafc Ninh. Chi nh\u00e1nh tr\u1ef1c thu\u1ed9c ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu, kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec C\u00f4ng ty c\u1ed5 ph\u1ea7n Nh\u1ef1a R\u1ea1ng \u0110\u00f4ng th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh (C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H<\/span>\u1ed3 Ch\u00ed Minh) v\u00e0 n\u1ed9p thu\u1ebf cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c (C\u1ee5c Thu\u1ebf t\u1ec9nh B\u1eafc Ninh).<\/span><\/span><\/p>\n

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 2% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%) ho\u1eb7c theo t\u1ef7 l\u1ec7 1% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%) tr\u00ean doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p<\/span> t\u1ed5ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean l\u1edbn h\u01a1n s\u1ed1 thu<\/span>\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf t\u1ef1 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c nh\u01b0 sau: S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh nh\u00e2n (x) v\u1edbi t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m do c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c s\u1ea3n xu\u1ea5t ra ho\u1eb7c s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c tr\u00ean t\u1ed5ng doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra c\u1ee7a to\u00e0n doanh nghi\u1ec7p. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/span><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi \u201cB\u1ea3ng ph\u00e2n b\u1ed5 thu\u1ebf GTGT cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n\u201d theo m\u1eabu s\u1ed1 01-6\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, \u0111\u1ed3ng th\u1eddi g\u1eedi m\u1ed9t b\u1ea3n B\u1ea3ng ph\u00e2n b\u1ed5 m\u1eabu s\u1ed1 01-6\/GTGT n\u00eau tr\u00ean t\u1edbi c\u00e1c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

C\u0103n c\u1ee9 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 gi\u1eefa \u0111\u1ecba ph\u01b0\u01a1n<\/span>g n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf v\u00e0 c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c tr\u00ean B\u1ea3ng ph\u00e2n b\u1ed5 theo m\u1eabu s\u1ed1 01-6\/GTGT n\u00eau tr\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c. Tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ph\u1ea3i ghi r\u00f5 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c<\/span>\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty \u0111\u01b0\u1ee3c bi\u1ebft, th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Nh\u01b0 tr\u00ean;<\/span><\/span>
\n – C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh;
\n– C\u1ee5c Thu\u1ebf t\u1ec9nh B\u1eafc Ninh
\n– L\u01b0u: VT, KK (3b).<\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 K\u00ca KHAI V\u00c0 K\u1ebe TO\u00c1N THU\u1ebe<\/span>
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

Nguy\u1ec5n Th\u1ecb Thu Ph\u01b0\u01a1ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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: 1421\/TCT-KK V\/v k\u00ea khai, n\u1ed9p thu\u1ebf GTGT t\u1ea1i chi nh\u00e1nh ph\u1ee5 thu\u1ed9c H\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 04 n\u0103m 2016   K\u00ednh g\u1eedi: C\u00f4ng ty C\u1ed5 ph\u1ea7n Nh\u1ef1a R\u1ea1ng \u0110\u00f4ng..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2681,2682,2677,2679,2680],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22815"}],"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=22815"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22815\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22815"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}