{"id":2665,"date":"2015-07-18T06:51:55","date_gmt":"2015-07-18T06:51:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2665"},"modified":"2015-08-13T03:21:16","modified_gmt":"2015-08-13T03:21:16","slug":"cv-so-2697ct-ttht-huong-dan-ve-chinh-sach-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2665","title":{"rendered":"CV s\u1ed1 2697\/CT-TTHT &#8211; H\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt;\">L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #000000;\"><em><strong><span style=\"font-size: 14pt;\">B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n <span style=\"color: #ff0000;\">t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<br \/>\n<\/span><\/strong><\/em><\/span><strong>_____________________________________________<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 27 th\u00e1ng 03 n\u0103m 2015 C\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed M\u00ecnh c\u00f3 g\u1eedi CV s\u1ed1 2697\/CT-TTHT &#8211; H\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf,\u00a0\u0110\u1ec3 tr\u1ea3 l\u1eddi cho th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c\u00a0ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 doanh thu l\u1edbn h\u01a1n 100 tri\u1ec7u\u00a0\u0111\u1ed3ng\/n\u0103m. K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1ea1i \u0111\u00e2y.<\/span><\/p>\n<table style=\"height: 220px;\" width=\"779\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"223\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed4NG C\u1ee4C THU\u1ebe<\/span><br \/>\n<span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <strong>C\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH<\/strong><strong><br \/>\n&#8212;&#8212;-<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"367\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"color: #000000;\">C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span><br \/>\n<span style=\"color: #000000;\"> \u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<\/span><br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"223\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1: 2697\/CT-TTHT<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>V\/v: Ch\u00ednh s\u00e1ch thu\u1ebf<\/em><\/span><\/td>\n<td style=\"text-align: center;\" width=\"367\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tp. H\u1ed3 Ch\u00ed Minh, ng\u00e0y 27 th\u00e1ng 3 n\u0103m 2015<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #000000;\"><strong>K\u00ednh g\u1eedi<\/strong>:<\/span> C\u00f4ng ty TNHH TM An Tr\u1ea7n<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0110\u1ecba ch\u1ec9: 2A Nguy\u1ec5n S\u01a1n H\u00e0, P.5, Q.3<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 M\u00e3 s\u1ed1 thu\u1ebf: 0301018314<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u1ea3 l\u1eddi v\u0103n b\u1ea3n s\u1ed1 01\/2015\/CVT\/P.KT ng\u00e0y 06\/03\/2015 c\u1ee7a C\u00f4ng ty v\u1ec1 thu\u1ebf v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, C\u1ee5c Thu\u1ebf TP c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u0103n c\u1ee9 Kho\u1ea3n 16 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/2\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf; <\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u0103n c\u1ee9 Kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT (s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT b\u1eb1ng t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu); <\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> T\u1ea1i Ph\u1ee5 l\u1ee5c B\u1ea3ng danh m\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cho thu\u00ea nh\u00e0 l\u00e0 5%.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN):<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> + T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 6 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u201cTr\u01b0\u0300 ca\u0301c khoa\u0309n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; <\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8230;\u201d<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> + T\u1ea1i Kho\u1ea3n 2.22 \u0110i\u1ec1u 6 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u201cL\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u1eeb l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf).<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8230;\u201d<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> + T\u1ea1i Kho\u1ea3n 9 \u0110i\u1ec1u 7 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp kh\u00e1c:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u201cThu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Trong n\u0103m t\u00ednh thu\u1ebf doanh nghi\u1ec7p c\u00f3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, th\u00ec:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8230;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <span style=\"font-size: 12pt;\">&#8211; L\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. Sau khi b\u00f9 tr\u1eeb l\u00e3i ho\u1eb7c l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t <\/span>kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ho\u1eb7c chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. L\u00e3i ho\u1eb7c l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7<span style=\"font-size: 12pt;\"> gi\u00e1 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8230;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7\u201d.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> 1. Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a C\u00f4ng ty theo tr\u00ecnh b\u00e0y cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh 2014 c\u00f3 ph\u00e1t sinh l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0 \u0111\u00e3 t\u00ednh v\u00e0o doanh thu t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec khi k\u00ea khai tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu s\u1ed1 03\/TNDN (m\u1eabu bi\u1ec3u ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC) C\u00f4ng ty \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau B11.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> 2. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty t\u1eeb ng\u00e0y 01\/01\/2015 k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a C\u00f4ng ty v\u1edbi ti\u1ec1n thu\u00ea l\u00e0 150 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<span style=\"text-decoration: underline;\">, <\/span><span style=\"color: #000000;\"><strong><span style=\"text-decoration: underline;\">n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 th\u1ecfa thu\u1eadn b\u00ean \u0111i thu\u00ea l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span> th\u00ec C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb 5% thu\u1ebf GTGT v\u00e0 5% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea nh\u00e0 ph\u1ea3i tr\u1ea3 \u0111\u00e3 bao g\u1ed3m thu\u1ebf v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. <span style=\"text-decoration: underline;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111\u1ec3 xu\u1ea5t giao cho C\u00f4ng ty<\/span>; <\/strong>c\u00e1c h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb nh\u01b0<strong>:<span style=\"text-decoration: underline;\"> h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 C\u00f4ng ty t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/strong><\/span><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u1ee5c Thu\u1ebf TP th\u00f4ng b\u00e1o C\u00f4ng ty bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-3485 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cv2697.png\" alt=\"CV s\u1ed1 2697\/CT-TTHT - H\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf\" width=\"821\" height=\"221\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cv2697.png 821w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cv2697-300x81.png 300w\" sizes=\"(max-width: 821px) 100vw, 821px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n Centax m\u1edbi c\u00e1c b\u1ea1n dowload <a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/CV-2697-CT-TTHT-h\u01b0\u1edbng-d\u1eabn-TH-thu\u00ea-nh\u00e0-l\u1edbn-h\u01a1n-100-tri\u1ec7u.doc\">t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 27 th\u00e1ng 03 n\u0103m 2015 C\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed M\u00ecnh c\u00f3 g\u1eedi CV s\u1ed1 2697\/CT-TTHT &#8211; H\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, <\/p>\n","protected":false},"author":7,"featured_media":2922,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[324],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2665"}],"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=2665"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2665\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/2922"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2665"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}