{"id":22892,"date":"2016-05-05T09:57:34","date_gmt":"2016-05-05T09:57:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22892"},"modified":"2016-07-13T04:21:43","modified_gmt":"2016-07-13T04:21:43","slug":"cong-van-1278tct-cs-ve-thue-nha-thau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22892","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 1278\/TCT-CS v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n C\u00f4ng v\u0103n s\u1ed1: 1278\/TCT-CS v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i.<\/span><\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b><\/span>
\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>1278\/TCT-<\/span>CS
\n<\/span>V\/v: Ch\u00ednh s\u00e1ch thu\u1ebf<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y <\/span><\/i>28<\/i> th\u00e1ng <\/span><\/i>03<\/i> n\u0103m 201<\/span><\/i>6<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu\u1ebf t\u1ec9nh H\u1ea3i D\u01b0\u01a1ng<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 5444\/CT-KT2 ng\u00e0y 16\/12\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf H\u1ea3i D\u01b0\u01a1ng v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u<\/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

T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 60\/2012\/TT-BTC ng\u00e0y 12\/4\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/span><\/p>\n

\u201c1. T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam… kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn, ho\u1eb7c cam k\u1ebft gi\u1eefa Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1edbi t\u1ed5 ch\u1ee9c, c<\/span><\/i>\u00e1<\/i> nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c gi\u1eefa Nh\u00e0 th<\/span><\/i>\u1ea7<\/i>u n\u01b0\u1edbc ngo\u00e0i v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c c\u1ee7a H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u<\/span><\/i>\u201d.<\/i><\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 60\/2012\/TT-BTC n\u00eau tr\u00ean quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/i><\/span><\/p>\n

1. Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 M\u1ee5c 2 Ch\u01b0\u01a1ng II ho\u1eb7c \u0110i\u1ec1u 14 M\u1ee5c 4 Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y, kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam…<\/span><\/i><\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh <\/span><\/i>l<\/i>\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p <\/span><\/i>l<\/i>u\u1eadt Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p <\/span><\/i>l<\/i>u\u1eadt Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh mua d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h<\/span><\/i>\u00f3a<\/i>, ho\u1eb7c tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 (sau \u0111\u00e2y g\u1ecdi chung <\/span><\/i>l<\/i>\u00e0 B\u00ean Vi\u1ec7t Nam) bao g\u1ed3m:…<\/span><\/i><\/span><\/p>\n

– T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p<\/span><\/i> <\/i>ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam;…<\/span><\/i><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 2 Ch\u01b0\u01a1ng I Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m kh<\/span><\/i>\u1ea5<\/i>u tr\u1eeb s\u1ed1 thu\u1ebf GTGT, thu\u1ebf TNDN h\u01b0\u1edbng d\u1eabn t\u1ea1i M\u1ee5c 3 Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y tr\u01b0\u1edbc khi thanh to\u00e1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th<\/span><\/i>\u1ea7<\/i>u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/span><\/i>\u201d.<\/i><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 60\/2012\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c1<\/i>. D\u1ecbch v\u1ee5 ho\u1eb7c d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h<\/span><\/i>\u00f3a<\/i> thu\u1ed9c \u0111<\/span><\/i>\u1ed1<\/i>i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111<\/span><\/i>\u1ed3<\/i>ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ch\u01b0\u01a1ng I Th\u00f4ng t\u01b0 n\u00e0y),<\/span><\/i>\u2026\u201d.<\/i><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 60\/2012\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/i>1. Thu nh\u1eadp c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 (tr\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ch\u01b0\u01a1ng I Th\u00f4ng t\u01b0 n\u00e0y)<\/span><\/i>\u201d.<\/i><\/span><\/p>\n

T\u1ea1i ti<\/span>\u1ebft a) \u0111i\u1ec3m 1 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 60\/2012\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 doanh thu t\u00ednh thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201ca) Do<\/span><\/i>a<\/i>nh thu t\u00ednh thu\u1ebf GTGT:<\/span><\/i><\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf GTGT <\/span><\/i>l<\/i>\u00e0 to\u00e0n b\u1ed9 doanh thu do cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h<\/span><\/i>\u00f3<\/i>a thu\u1ed9c \u0111<\/span><\/i>\u1ed1<\/i>i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do B\u00ean Vi\u1ec7t Nam tr\u1ea3 thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3)<\/span><\/i>\u201d.<\/i><\/span><\/p>\n

T\u1ea1i ti\u1ebft b) \u0111i\u1ec3m 1 \u0110i\u1ec1u 13 Th\u00f4ng t<\/span>\u01b0 s\u1ed1 60\/2012\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c- <\/i>Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, k\u00ea khai ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p \u0111\u1ec3 giao b\u1edbt m\u1ed9t ph\u1ea7n gi<\/span><\/i>\u00e1<\/i> tr\u1ecb c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u k<\/span><\/i>\u00fd<\/i> v\u1edbi B\u00ean Vi\u1ec7t Nam v\u00e0 danh s\u00e1ch c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ph\u1ea7n c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c <\/span><\/i>l<\/i>i\u1ec7t k\u00ea k\u00e8m theo H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec doanh thu t<\/span><\/i>\u00ed<\/i>nh thu\u1ebf TNDN c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng bao g\u1ed3m gi<\/span><\/i>\u00e1<\/i> tr\u1ecb c\u00f4ng vi\u1ec7c do Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n…<\/span><\/i><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u ph\u1ee5 <\/span><\/i>l<\/i>\u00e0 Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 <\/span><\/i>l<\/i>\u1ec7 th\u00ec doanh thu t<\/span><\/i>\u00ed<\/i>nh thu\u1ebf TNDN c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i <\/span><\/i>l<\/i>\u00e0 to\u00e0n b\u1ed9 doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c theo h\u1ee3p \u0111\u1ed3ng k<\/span><\/i>\u00fd<\/i> v\u1edbi B\u00ean Vi\u1ec7t Nam. Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN tr\u00ean ph\u1ea7n gi<\/span><\/i>\u00e1<\/i> tr\u1ecb c\u00f4ng vi\u1ec7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 k<\/span><\/i>\u00fd<\/i> v\u1edbi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/span><\/i>\u201d.<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c n\u1ed9i dung n\u00eau tr\u00ean, T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn v\u1ec1 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u01b0 sau:<\/span><\/p>\n

– C\u00f4ng ty Stoz Sequipag <\/span>l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam t\u1eeb vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 cho nh\u00e0 th\u1ea7u Gerico France SA – Vi\u1ec7t Nam \u0111\u1ec3 nh\u00e0 th\u1ea7u Gerico France SA – Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n thi\u1ebft k\u1ebf v\u00e0 x\u00e2y d\u1ef1ng nh\u00e0 m<\/span>\u00e1y s\u1ea3n xu\u1ea5t th\u1ee9c \u0103n ch\u0103n nu\u00f4i t\u1ea1i Vi\u1ec7t Nam n\u00ean thu\u1ed9c \u0111<\/span>\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu<\/span>\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam. Nh\u00e0 th\u1ea7u Gerico France SA – Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi thanh to\u00e1n cho C\u00f4ng ty Sto<\/span>lz Sequipag.<\/span><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u Gerico France SA – Vi\u1ec7t Nam n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h<\/span>\u1ee3p, C\u00f4ng ty Sto<\/span>lz Sequipag n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 <\/span>l\u1ec7 th\u00ec:<\/span><\/span><\/p>\n

+) N<\/span>\u1ebfu C\u00f4ng ty Sto<\/span>lz Sequipag <\/span>l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao <\/span>l\u1ea1i t\u1eeb h\u1ee3p \u0111\u1ed3ng th\u1ea7u ch\u00ednh v\u00e0 c\u00f3 tr\u00ean trong danh s\u00e1ch<\/span> th\u1ea7u ph\u1ee5 k\u00e8m theo H\u1ee3p \u0111\u1ed3ng th\u1ea7u ch<\/span>\u00ednh th\u00ec n\u1ed9p thu\u1ebf GTGT tr\u00ean doanh thu h\u1ee3p \u0111\u1ed3ng th\u1ea7u ph\u1ee5 k\u00fd v\u1edbi nh\u00e0 th\u1ea7u Gerico France SA – Vi\u1ec7t Nam v\u00e0 kh\u00f4ng ph<\/span>\u1ea3i n\u1ed9p thu\u1ebf TNDN.<\/span><\/span><\/p>\n

+) N\u1ebfu C\u00f4ng ty Sto<\/span>lz Sequipag kh\u00f4ng c\u00f3 tr\u00ean trong danh s\u00e1ch th\u1ea7u ph\u1ee5 k\u00e8m theo H\u1ee3p \u0111\u1ed3ng th\u1ea7u ch\u00ednh th\u00ec C\u00f4ng ty Sto<\/span>lz Sequipag n\u1ed9p thu\u1ebf GTGT v\u00e0 thu<\/span>\u1ebf TNDN tr\u00ean doanh thu h\u1ee3p \u0111\u1ed3ng th\u1ea7u k\u00fd v\u1edbi nh\u00e0 th\u1ea7u Gerico France SA – Vi\u1ec7t Nam.<\/span><\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf H\u1ea3i D\u01b0\u01a1ng ki\u1ec3m tra c\u00e1c h\u1ee3p \u0111\u1ed3ng th\u1ea7u v\u00e0 c\u00e1c t\u00e0i <\/span>li\u1ec7u c\u00f3 <\/span>li\u00ean quan kh\u00e1c \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 <\/span>l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh H\u1ea3i D\u01b0\u01a1ng bi\u1ebft<\/span>.\/.<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Nh\u01b0 tr\u00ean;
\n– Ph\u00f3 TCTr Cao Anh Tu\u1ea5n (\u0111\u1ec3 b\u00e1o c\u00e1o);
\n– V\u1ee5 Ph\u00e1p ch\u1ebf;
\n– <\/span>L\u01b0u: VT, CS (2b)<\/span>.<\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

Ho\u00e0ng Th\u1ecb H\u00e0 Giang<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n C\u00f4ng v\u0103n s\u1ed1: 1278\/TCT-CS v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2637,2640],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22892"}],"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=22892"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22892\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22892"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}