{"id":27092,"date":"2016-11-27T16:27:29","date_gmt":"2016-11-27T16:27:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27092"},"modified":"2016-11-27T16:29:20","modified_gmt":"2016-11-27T16:29:20","slug":"cac-du-an-dau-tu-nao-khong-duoc-hoan-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27092","title":{"rendered":"C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng."},"content":{"rendered":"
\"D\u1ef1<\/a>

D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

B\u1ed9 T\u00e0i Ch\u00ednh c\u00f3 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf Gi\u00e1\u00a0tr\u1ecb gia t\u0103ng t\u1eeb 1\/7\/2016. V\u1eady nh\u1eefng d\u1ef1 \u00e1n n\u00e0o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft :<\/span><\/p>\n

1. C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u00a0kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 3 \u0111i\u1ec1u 1 Th\u00f4ng t\u01b0 130\/2016\/TT-BTC <\/a>ban h\u00e0nh ng\u00e0y\u00a0 12\/08\/2016 th\u00ec c\u00e1c tr\u01b0\u1eddng h\u1ee3p\u00a0 c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 sang k\u00fd ti\u1ebfp theo nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>c) C\u01a1 s<\/em>\u1edf kinh doanh kh<\/em>\u00f4ng \u0111\u01b0<\/em>\u1ee3c ho<\/em>\u00e0n thu<\/em>\u1ebf gi<\/em>\u00e1 tr<\/em>\u1ecb gia t\u0103ng m<\/em>\u00e0 \u0111\u01b0<\/em>\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 <\/em>\u00e1n \u0111<\/em>\u1ea7u t\u01b0 theo ph<\/em>\u00e1p lu<\/em>\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 sang k\u1ef3 ti\u1ebfp theo \u0111\u1ed1i v\u1edbi c<\/em>\u00e1c tr\u01b0<\/em>\u1eddng h\u1ee3p:<\/em><\/span><\/p>\n

c.1) D<\/em>\u1ef1 <\/em>\u00e1n \u0111<\/em>\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh kh<\/em>\u00f4ng g\u00f3p \u0111<\/em>\u1ee7 s\u1ed1 v\u1ed1n <\/em>\u0111i\u1ec1u<\/em> l\u1ec7 nh\u01b0 \u0111<\/em>\u00e3 \u0111\u0103ng k\u00fd theo quy \u0111<\/em>\u1ecbnh c\u1ee7a ph<\/em>\u00e1p lu<\/em>\u1eadt. C<\/em>\u00e1c h<\/em>\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho<\/em>\u00e0n thu<\/em>\u1ebf d\u1ef1 <\/em>\u00e1n \u0111<\/em>\u1ea7u t\u01b0 n\u1ed9p t\u1eeb ng<\/em>\u00e0y 01\/7\/2016 c<\/em>\u1ee7a c\u01a1 s\u1edf kinh doanh nh\u01b0ng t<\/em>\u00ednh \u0111<\/em>\u1ebfn ng<\/em>\u00e0y n<\/em>\u1ed9p h\u1ed3 s\u01a1 kh<\/em>\u00f4ng g\u00f3p \u0111<\/em>\u1ee7 s\u1ed1 v\u1ed1n <\/em>\u0111i\u1ec1u<\/em> l\u1ec7 nh\u01b0 \u0111\u0103ng k<\/em>\u00fd theo quy \u0111<\/em>\u1ecbnh c\u1ee7a ph<\/em>\u00e1p lu<\/em>\u1eadt th<\/em>\u00ec kh\u00f4ng \u0111\u01b0<\/em>\u1ee3c ho<\/em>\u00e0n thu<\/em>\u1ebf.<\/em><\/span><\/p>\n

c.2) D<\/em>\u1ef1 <\/em>\u00e1n \u0111<\/em>\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng<\/em>\u00e0nh, ngh<\/em>\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c<\/em>\u00f3 \u0111i\u1ec1u<\/em> ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c<\/em>\u00e1c \u0111i\u1ec1u<\/em> ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 l<\/em>\u00e0 d<\/em>\u1ef1 <\/em>\u00e1n \u0111<\/em>\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng<\/em>\u00e0nh, ngh<\/em>\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c<\/em>\u00f3 \u0111i\u1ec1u<\/em> ki\u1ec7n nh\u01b0ng c\u01a1 s\u1edf kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph<\/em>\u00e9p kinh doanh ng\u00e0nh, ngh<\/em>\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c<\/em>\u00f3 \u0111i\u1ec1u <\/em>ki\u1ec7n; ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 <\/em>\u0111i\u1ec1u<\/em> ki\u1ec7n kinh doanh ng<\/em>\u00e0nh, ngh<\/em>\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c<\/em>\u00f3 \u0111i\u1ec1u<\/em> ki\u1ec7n; ch\u01b0a c<\/em>\u00f3 v\u0103n b<\/em>\u1ea3n c\u1ee7a c\u01a1 quan nh<\/em>\u00e0 n\u01b0<\/em>\u1edbc c<\/em>\u00f3 th<\/em>\u1ea9m quy\u1ec1n cho ph<\/em>\u00e9p \u0111<\/em>\u1ea7u t\u01b0 kinh doanh ng<\/em>\u00e0nh, ngh<\/em>\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c<\/em>\u00f3 \u0111i\u1ec1u<\/em> ki\u1ec7n; ho\u1eb7c ch\u01b0a \u0111<\/em>\u00e1p <\/em>\u1ee9ng \u0111\u01b0\u1ee3c <\/em>\u0111i\u1ec1u <\/em>ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh c<\/em>\u00f3 \u0111i\u1ec1u<\/em> ki\u1ec7n m<\/em>\u00e0 kh\u00f4ng c<\/em>\u1ea7n ph\u1ea3i c<\/em>\u00f3 x\u00e1c nh<\/em>\u1eadn, ch\u1ea5p thu\u1eadn d\u01b0\u1edbi h<\/em>\u00ecnh th<\/em>\u1ee9c v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph<\/em>\u00e1p lu<\/em>\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/em><\/span><\/p>\n

c.3) D<\/em>\u1ef1 <\/em>\u00e1n \u0111<\/em>\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng<\/em>\u00e0nh, ngh<\/em>\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c<\/em>\u00f3 \u0111i\u1ec1u<\/em> ki\u1ec7n kh<\/em>\u00f4ng b<\/em>\u1ea3o \u0111\u1ea3m duy tr<\/em>\u00ec \u0111<\/em>\u1ee7 <\/em>\u0111i\u1ec1u<\/em> ki\u1ec7n kinh doanh trong qu<\/em>\u00e1 tr\u00ecnh ho<\/em>\u1ea1t \u0111\u1ed9ng l<\/em>\u00e0 d<\/em>\u1ef1 <\/em>\u00e1n \u0111<\/em>\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng<\/em>\u00e0nh, ngh<\/em>\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c<\/em>\u00f3 \u0111i\u1ec1u<\/em> ki\u1ec7n nh\u01b0ng trong qu<\/em>\u00e1 tr\u00ecnh ho<\/em>\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i gi\u1ea5y ph<\/em>\u00e9p kinh doanh ng\u00e0nh, ngh<\/em>\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c<\/em>\u00f3 \u0111i\u1ec1u<\/em> ki\u1ec7n; b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 <\/em>\u0111i\u1ec1u<\/em> ki\u1ec7n kinh doanh ng<\/em>\u00e0nh, ngh<\/em>\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c<\/em>\u00f3 \u0111i\u1ec1u<\/em> ki\u1ec7n; b\u1ecb thu h\u1ed3i v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh<\/em>\u00e0 n\u01b0<\/em>\u1edbc c<\/em>\u00f3 th<\/em>\u1ea9m quy\u1ec1n v\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh ng<\/em>\u00e0nh, ngh<\/em>\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c<\/em>\u00f3 \u0111i\u1ec1u<\/em> ki\u1ec7n; ho\u1eb7c trong qu<\/em>\u00e1 tr\u00ecnh ho<\/em>\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh kh<\/em>\u00f4ng \u0111\u00e1p <\/em>\u1ee9ng \u0111\u01b0\u1ee3c <\/em>\u0111i\u1ec1u<\/em> ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh c<\/em>\u00f3 \u0111i\u1ec1u<\/em> ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph<\/em>\u00e1p lu<\/em>\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 th<\/em>\u00ec th<\/em>\u1eddi <\/em>\u0111i\u1ec3m<\/em> kh<\/em>\u00f4ng ho\u00e0n thu<\/em>\u1ebf gi<\/em>\u00e1 tr<\/em>\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c t<\/em>\u00ednh t<\/em>\u1eeb th\u1eddi <\/em>\u0111i\u1ec3m<\/em> c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i m\u1ed9t trong c<\/em>\u00e1c lo<\/em>\u1ea1i gi\u1ea5y t\u1edd n<\/em>\u00eau tr\u00ean ho<\/em>\u1eb7c t\u1eeb th\u1eddi <\/em>\u0111i\u1ec3m<\/em> c\u01a1 quan nh<\/em>\u00e0 n\u01b0<\/em>\u1edbc c<\/em>\u00f3 th<\/em>\u1ea9m quy\u1ec1n ki\u1ec3m tra, ph<\/em>\u00e1t hi<\/em>\u1ec7n c\u01a1 s\u1edf kinh doanh kh<\/em>\u00f4ng \u0111\u00e1p <\/em>\u1ee9ng \u0111\u01b0\u1ee3c c<\/em>\u00e1c \u0111i\u1ec1u <\/em>ki\u1ec7n v\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c<\/em>\u00f3 \u0111i\u1ec1u<\/em> ki\u1ec7n.<\/em><\/span><\/p>\n

c.4) D<\/em>\u1ef1 <\/em>\u00e1n \u0111<\/em>\u1ea7u t\u01b0 khai th<\/em>\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s<\/em>\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p ph<\/em>\u00e9p t<\/em>\u1eeb ng<\/em>\u00e0y 01\/7\/2016 ho<\/em>\u1eb7c d\u1ef1 <\/em>\u00e1n \u0111<\/em>\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h<\/em>\u00e0ng h\u00f3a m\u00e0 t<\/em>\u1ed5ng tr\u1ecb gi<\/em>\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s<\/em>\u1ea3n c\u1ed9ng v\u1edbi chi ph<\/em>\u00ed n\u0103ng l\u01b0<\/em>\u1ee3ng chi\u1ebfm t\u1eeb 51% gi<\/em>\u00e1 th\u00e0nh s<\/em>\u1ea3n ph\u1ea9m tr\u1edf l<\/em>\u00ean theo d<\/em>\u1ef1 <\/em>\u00e1n \u0111<\/em>\u1ea7u t\u01b0.<\/em><\/span><\/p>\n

Vi<\/em>\u1ec7c x<\/em>\u00e1c \u0111<\/em>\u1ecbnh t<\/em>\u00e0i nguy\u00ean, kho\u00e1ng s<\/em>\u1ea3n; tr\u1ecb gi<\/em>\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s<\/em>\u1ea3n v<\/em>\u00e0 th<\/em>\u1eddi <\/em>\u0111i\u1ec3m<\/em> x<\/em>\u00e1c \u0111<\/em>\u1ecbnh tr\u1ecb gi<\/em>\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s<\/em>\u1ea3n v<\/em>\u00e0 chi ph\u00ed n\u0103ng l\u01b0<\/em>\u1ee3ng th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 23 \u0110i\u1ec1u 4 Th<\/em>\u00f4ng t\u01b0 n\u00e0y.<\/em>\u201d<\/em><\/span><\/p>\n

\u00a0<\/em>Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/p>\n