{"id":22857,"date":"2016-05-05T07:39:22","date_gmt":"2016-05-05T07:39:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22857"},"modified":"2016-12-07T02:32:53","modified_gmt":"2016-12-07T02:32:53","slug":"cong-van-2811tct-kk-vv-cham-dut-hieu-luc-ma-thue-va-quyet-toan-giai-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22857","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 2811\/TCT-KK V\/v: ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p"},"content":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1: 2811\/TCT-KK V\/v: ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/strong><\/span><\/h1>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b><\/span>
\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: 2811\/TCT-KK
\n<\/span>V\/v: ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/span><\/i>, ng\u00e0y <\/i>10<\/span><\/i> th\u00e1ng <\/i>07<\/span><\/i> n\u0103m <\/i>2015<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu\u1ebf t\u1ec9nh C\u00e0 Mau<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 580\/CT-KTrT ng\u00e0y 1\/6\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh C\u00e0 Mau v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n gi\u1ea3i th\u1ec3<\/span> doanh nghi\u1ec7p.<\/span> V<\/span>\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

1. <\/span>Ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3:<\/span><\/p>\n

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

– <\/span>\u0110i\u1ec3m a, Kho\u1ea3n 1, \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC<\/a> ng\u00e0y 22\/5\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 15. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/i><\/span><\/p>\n

1. <\/span><\/i>\u0110\u1ed1i v\u1edbi<\/i> doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c<\/i>\u00e1<\/span><\/i> nh\u00e2n kinh doanh v\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/i><\/span><\/p>\n

a<\/span><\/i>) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c<\/i>\u00e1<\/span><\/i> nh\u00e2n kinh doanh<\/i><\/span><\/p>\n

H\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf g\u1ed3m:<\/i><\/span><\/p>\n

– <\/span><\/i>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf (b\u1ea3n g\u1ed1c);<\/i><\/span><\/p>\n

– <\/span><\/i>B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n doanh nghi\u1ec7p; Th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/i><\/span><\/p>\n

…Trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c quy\u1ebft to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu<\/i>\u1ebf<\/span><\/i>, c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m traquy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu<\/i>\u1ebf<\/span><\/i> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh. \u201d<\/i><\/span><\/p>\n

– <\/span>\u0110i\u1ec3m b, Kho\u1ea3n 8.2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC <\/a>ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf:<\/span><\/p>\n

\u201c8.2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf:<\/i><\/span><\/p>\n

…b) Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng k\u1ec3 t\u1eeb kh<\/i>i<\/span><\/i> \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn <\/i>\u0111\u0103ng k\u00fd<\/span><\/i> <\/i>kinh<\/i> doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th<\/i>\u1ec3<\/span><\/i>, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu, ch\u01b0a s\u1eed d\u1ee5ng <\/i>h\u00f3a\u00a0<\/span><\/i>\u0111\u01a1n.\u201d<\/i><\/span><\/p>\n

Nh\u01b0 v\u1eady, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3, nh\u01b0ng k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra (kh\u00f4ng ph\u00e1t sinh doanh thu v\u00e0 chi ph\u00ed), ch\u01b0a \u0111\u0103ng k\u00fd ph\u00e1t h\u00e0nh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, kh\u00f4ng n\u1ee3 thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ed1ng nh\u1ea5t v\u1edbi \u0111\u1ec1 xu\u1ea5t c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh C\u00e0 mau: C\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf, ghi nh\u1eadn bi\u00ean b\u1ea3n v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c \u0111\u00f3ng m\u00e3 s\u1ed1\u00a0<\/span>doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. <\/span>Ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nhi\u1ec1u th\u00e1ng li\u00ean t\u1ee5c (k\u1ec3 t\u1eeb khi th\u00e0nh l\u1eadp) kh\u00f4ng ph\u00e1t sinh doanh thu, ch\u01b0a \u0111\u0103ng k\u00fd ph\u00e1t h\u00e0nh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, kh\u00f4ng n\u1ee3 thu\u1ebf:<\/span><\/p>\n

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

– <\/span>\u0110i\u1ec3m d, Kho\u1ea3n 2, \u0110i\u1ec1u 165 Lu\u1eadt doanh nghi\u1ec7p s\u1ed1 60\/2005\/QH11 ng\u00e0y 29\/11\/2005 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2. Doanh nghi\u1ec7p b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh v\u00e0 b\u1ecb <\/i>x\u00f3a<\/span><\/i> t\u00ean trong s<\/i>\u1ed5\u00a0<\/span><\/i><\/i>\u0111\u0103ng k\u00fd kinh doanh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/i><\/span><\/p>\n

…d) Kh\u00f4ng <\/i>ho\u1ea1t \u0111\u1ed9ng<\/span><\/i> t<\/i>\u1ea1<\/span><\/i>i tr<\/i>\u1ee5<\/span><\/i> s\u1edf \u0111\u0103ng k\u00fd trong th\u1eddi h\u1ea1n s\u00e1u th\u00e1ng li\u00ean t\u1ee5c, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch<\/i>\u1ee9<\/span><\/i>ng nh\u1eadn <\/i>\u0111\u0103ng k\u00fd<\/span><\/i> kinh doanh ho\u1eb7c ch\u1ee9ng nh\u1eadn <\/i>thay \u0111\u1ed5i t<\/span><\/i>r\u1ee5 s\u1edf ch\u00ednh;\u201d<\/i><\/span><\/p>\n

– <\/span>\u0110i\u1ec3m c, Kho\u1ea3n 1, \u0110i\u1ec1u 211 Lu\u1eadt doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13 ng\u00e0y 26\/11\/2014 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c1. Doanh nghi\u1ec7p b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn <\/i>\u0111\u0103ng k\u00fd<\/span><\/i> doanh nghi\u1ec7p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/i><\/span><\/p>\n

…c) Doanh nghi\u1ec7p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh 01 n\u0103m m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan thu<\/i>\u1ebf<\/span><\/i>;…\u201d<\/i><\/span><\/p>\n

\u0110i\u1ec3m a, Kho\u1ea3n 1, \u0110i\u1ec1u 29 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29\/11\/2006 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 29. Ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/i><\/span><\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/i><\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;…\u201d<\/i><\/span><\/p>\n

V\u1edbi c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u1ee5c Thu\u1ebf trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n n\u1ebfu ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i tr\u1ee5 s\u1edf \u0111\u0103ng k\u00fd trong th\u1eddi h\u1ea1n s\u00e1u th\u00e1ng li\u00ean t\u1ee5c, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c ch\u1ee9ng nh\u1eadn thay \u0111\u1ed5i tr\u1ee5 s\u1edf ch\u00ednh (t\u1eeb ng\u00e0y 01\/7\/2015 th\u1eddi gian ng\u1eebng ho\u1ea1t \u0111\u1ed9ng l\u00e0 m\u1ed9t n\u0103m), th\u00ec C\u1ee5c Thu\u1ebf l\u00e0m v\u0103n b\u1ea3n g\u1eedi S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 \u0111\u1ec1 ngh\u1ecb l\u00e0m th\u1ee7 t\u1ee5c thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p. Sau khi S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 ra Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, C\u1ee5c Thu\u1ebf<\/span> th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 80\/2012\/TT-BTC ng\u00e0y 22\/12\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh C\u00e0 Mau \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/i><\/b>
\n<\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– V\u1ee5 CS, V\u1ee5 PC (TCT);
\n– L\u01b0u: VT, KK (3b).<\/span><\/span><\/td>\n		\n

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

Nguy\u1ec5n \u0110\u1ea1i Tr\u00ed<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1: 2811\/TCT-KK V\/v: ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2806,2807,2808,2809,2810],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22857"}],"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=22857"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22857\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22857"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}