{"id":27062,"date":"2016-11-11T01:33:51","date_gmt":"2016-11-11T01:33:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27062"},"modified":"2016-11-23T09:47:53","modified_gmt":"2016-11-23T09:47:53","slug":"cong-van-333tct-cs-huong-dan-chinh-sach-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27062","title":{"rendered":"C\u00f4ng v\u0103n 333\/TCT-CS h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf."},"content":{"rendered":"

K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb t\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc C\u00f4ng v\u0103n 333\/TCT- CS c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf.<\/span><\/p>\n\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/strong>
\n T\u1ed4NG C\u1ee4C THU\u1ebe
\n——–<\/strong><\/span><\/td>\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—————-<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 333\/TCT-CS<\/span>
\n V\/v ch\u00ednh s\u00e1ch thu\u1ebf<\/em><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 25 th\u00e1ng 01 n\u0103m 2011<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/strong> C\u1ee5c thu\u1ebf t\u1ec9nh Qu\u1ea3ng Nam<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 4386\/CT-TTHT ng\u00e0y 07\/09\/2010 c\u1ee7a C\u1ee5c thu\u1ebf t\u1ec9nh Qu\u1ea3ng Nam v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m 1.2b M\u1ee5c III ph\u1ea7n B Th\u00f4ng t\u01b0 s\u1ed1 129\/2008\/TT-BTC ng\u00e0y 26\/12\/2008 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o: \u201cb) Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1eb1ng (=) t\u1ed5ng s\u1ed1 thu\u1ebf GTGT ghi tr\u00ean h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT, s\u1ed1 thu\u1ebf GTGT ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.\u201d<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m 1.2 c M\u1ee5c III Ph\u1ea7n B Th\u00f4ng t\u01b0 s\u1ed1 129\/2008\/TT-BTC ng\u00e0y 26\/12\/2008 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: \u201cc.5. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o b\u1ecb t\u1ed5n th\u1ea5t, b\u1ecb h\u1ecfng do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\u201d<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m 3.3 \u0110i\u1ec1u 6 Ph\u1ea7n II Th\u00f4ng t\u01b0 s\u1ed1 105\/2010\/TT-BTC ng\u00e0y 23\/7\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean: \u201c3.3. \u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean khai th\u00e1c kh\u00f4ng ti\u00eau th\u1ee5 trong n\u01b0\u1edbc m\u00e0 xu\u1ea5t kh\u1ea9u l\u00e0 gi\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean (theo gi\u00e1 FOB); tr\u01b0\u1eddng h\u1ee3p t\u00e0i nguy\u00ean khai th\u00e1c v\u1eeba ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba v\u00e0 xu\u1ea5t kh\u1ea9u th\u00ec \u0111\u1ed1i v\u1edbi ph\u1ea7n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba l\u00e0 gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, \u0111\u1ed1i v\u1edbi ph\u1ea7n xu\u1ea5t kh\u1ea9u l\u00e0 gi\u00e1 xu\u1ea5t kh\u1ea9u.\u201d<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m 2 M\u1ee5c IV Ph\u1ea7n C Th\u00f4ng t\u01b0 s\u1ed1 130\/2008\/TT-BTC ng\u00e0y 26\/12\/2008 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf: \u201c2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n

…<\/span><\/p>\n

2.29. C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

…<\/span><\/p>\n

2.31. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf GTGT v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u c\u1ee7a c\u01a1 quan H\u1ea3i quan do \u201cKh\u00f4ng n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT\u201d nh\u01b0ng c\u01a1 quan H\u1ea3i quan kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u00e0y th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong th\u1eddi gian 6 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ecf s\u00f3t. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh kh\u00f4ng k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o b\u1ecb t\u1ed5n th\u1ea5t, b\u1ecb h\u1ecfng do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, c\u01a1 s\u1edf kinh doanh b\u1ecb truy thu thu\u1ebf GTGT v\u00e0 b\u1ecb x\u1eed l\u00fd ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u00e1p d\u1ee5ng gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u l\u00e0 gi\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean (theo gi\u00e1 FOB) m\u00e0 t\u00ednh theo gi\u00e1 c\u1ee7a UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh th\u00ec c\u01a1 s\u1edf b\u1ecb truy thu thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean b\u1ecb truy thu v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNDN, kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Nam \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – V\u1ee5 PC- TCT(2);<\/span>
\n – L\u01b0u VT, CS (4)<\/span><\/td>\n		\u00a0KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

PH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

V\u0169 Th\u1ecb Mai<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u1ea3i\u00a0c\u00f4ng v\u0103n t\u1ea1i ph\u1ea7n “T\u1ea3i file”<\/strong><\/span><\/span><\/p>\n

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

 <\/p>\n

 <\/p>\n

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

K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax xin chia s\u1ebb t\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc C\u00f4ng v\u0103n 333\/TCT- CS c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf. 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: 333\/TCT-CS V\/v ch\u00ednh s\u00e1ch thu\u1ebf H\u00e0 N\u1ed9i,..<\/p>\n","protected":false},"author":7,"featured_media":27064,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3712,3713],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27062"}],"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=27062"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27062\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27064"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27062"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}