{"id":24345,"date":"2016-08-04T00:45:44","date_gmt":"2016-08-04T00:45:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24345"},"modified":"2016-08-05T02:28:32","modified_gmt":"2016-08-05T02:28:32","slug":"cong-van-so-10315btc-tct-vv-thuc-hien-luat-so-1062016qh13","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24345","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 10315\/BTC-TCT V\/v th\u1ef1c hi\u1ec7n Lu\u1eadt s\u1ed1 106\/2016\/QH13"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\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: 10315\/BTC-TCT<\/span>
\n V\/v th\u1ef1c hi\u1ec7n Lu\u1eadt s\u1ed1 106\/2016\/QH13<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 25 th\u00e1ng 7 n\u0103m 2016<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/b> C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng<\/span><\/p>\n

Ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016, t\u1ea1i k\u1ef3 h\u1ecdp th\u1ee9 11, Qu\u1ed1c h\u1ed9i Kh\u00f3a 13 th\u00f4ng qua Lu\u1eadt s\u1ed1 106\/2016\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf GTGT, Lu\u1eadt thu\u1ebf TT\u0110B v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2016. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb c\u00e1c C\u1ee5c Thu\u1ebf ph\u1ed5 bi\u1ebfn, th\u00f4ng b\u00e1o cho c\u00e1n b\u1ed9 thu\u1ebf v\u00e0 tuy\u00ean truy\u1ec1n t\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1ed1 106\/2016\/QH13, \u0111\u1ed3ng th\u1eddi tri\u1ec3n khai m\u1ed9t s\u1ed1 n\u1ed9i dung m\u1edbi c\u1ee7a Lu\u1eadt nh\u01b0 sau:<\/span><\/p>\n

1. V\u1ec1 ho\u00e0n thu\u1ebf GTGT:<\/b><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 106\/2016\/QH13 quy \u0111\u1ecbnh: C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng ho\u1eb7c trong qu\u00fd th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo<\/i>.<\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ph\u00e1t sinh tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec c\u01a1 quan thu\u1ebf v\u1eabn ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. V\u1ec1 m\u1ee9c ti\u1ec1n ch\u1eadm n\u1ed9p:<\/b><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 3 Lu\u1eadt s\u1ed1 106\/2016\/QH13 quy \u0111\u1ecbnh: \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c b\u1eb1ng 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/i><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, k\u1ec3 c\u1ea3 kho\u1ea3n ti\u1ec1n n\u1ee3 thu\u1ebf \u0111\u01b0\u1ee3c truy thu qua k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y t\u1eeb ng\u00e0y 01 th\u1ea3ng 7 n\u0103m 2016. \u201d<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean, \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2016 nh\u01b0ng sau ng\u00e0y 01\/7\/2016 v\u1eabn ch\u01b0a n\u1ed9p th\u00ec t\u1eeb ng\u00e0y 01\/7\/2016 chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thi\u1ebfu ti\u1ec1n thu\u1ebf c\u1ee7a k\u1ef3 thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2016 nh\u01b0ng sau ng\u00e0y 01\/7\/2016, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n th\u00ec \u00e1p d\u1ee5ng ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05%\/ng\u00e0y (ho\u1eb7c m\u1ee9c ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3) t\u1eeb ng\u00e0y ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2016 v\u00e0 theo m\u1ee9c 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu t\u1eeb ng\u00e0y 01\/7\/2016 \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng bi\u1ebft v\u00e0 tri\u1ec3n khai th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span>
\n – B\u1ed9 tr\u01b0\u1edfng \u0110inh Ti\u1ebfn D\u0169ng (\u0111\u1ec3 b\/c\u00e1o);<\/span>
\n – L\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u1ec3 b\/c\u00e1o);<\/span>
\n – V\u1ee5 PC, CST – BTC;<\/span>
\n – V\u1ee5 PC, KK&KTT, QLN – TCT;<\/span>
\n – L\u01b0u: VT, TCT(VT, CS(3b))<\/span><\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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

B\u1ed8 T\u00c0I CH\u00cdNH ——– 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: 10315\/BTC-TCT V\/v th\u1ef1c hi\u1ec7n Lu\u1eadt s\u1ed1 106\/2016\/QH13 H\u00e0 N\u1ed9i, ng\u00e0y 25 th\u00e1ng 7 n\u0103m 2016   K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng Ng\u00e0y 06 th\u00e1ng 4 n\u0103m..<\/p>\n","protected":false},"author":7,"featured_media":24350,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3143,3144,3145],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24345"}],"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=24345"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24345\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24350"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24345"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}