{"id":27556,"date":"2016-11-23T08:26:53","date_gmt":"2016-11-23T08:26:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27556"},"modified":"2016-11-23T09:03:32","modified_gmt":"2016-11-23T09:03:32","slug":"cong-van-so-4100tct-cs-vv-ke-khai-nop-thue-cua-chi-nhanh-don-vi-truc-thuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27556","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 4100\/TCT-CS V\/v k\u00ea khai n\u1ed9p thu\u1ebf c\u1ee7a chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/strong>
\n T\u1ed4NG C\u1ee4C THU\u1ebe<\/span><\/strong>
\n———-<\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span><\/strong>
\n \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span><\/strong>
\n—————<\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 4100\/TCT-CS<\/span>
\nV\/v ch\u00ednh s\u00e1ch thu\u1ebf.<\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 09 th\u00e1ng 09 n\u0103m 2016<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi: C\u00f4ng ty TNHH may th\u00eau Thu\u1eadn Ph\u01b0\u01a1ng<\/span>
\n(\u0110\u1ecba ch\u1ec9: 275 Nguy\u1ec5n V\u0103n Lu\u00f4ng, P.12, Q.6, Tp. H\u1ed3 Ch\u00ed Minh)<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 238\/2016\/TP ng\u00e0y 22\/7\/2016 c\u1ee7a C\u00f4ng ty TNHH may th\u00eau Thu\u1eadn Ph\u01b0\u01a1ng v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi Chi nh\u00e1nh, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

1. V\u1ec1 k\u00ea khai thu\u1ebf GTGT, TNDN:<\/span><\/strong><\/h2>\n

T\u1ea1i \u0111i\u1ec3m c, d kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/span><\/p>\n

\u201c1. Tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u01a1 quan thu\u1ebf<\/span><\/p>\n

\u2026<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kinh doanh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c; n\u1ebfu \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

\u2026<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec:<\/span><\/p>\n

N\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c c\u00f3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t, khi \u0111i\u1ec1u chuy\u1ec3n b\u00e1n th\u00e0nh ph\u1ea9m ho\u1eb7c th\u00e0nh ph\u1ea9m, k\u1ec3 c\u1ea3 xu\u1ea5t cho tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0m c\u0103n c\u1ee9 k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

N\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 2% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%) ho\u1eb7c theo t\u1ef7 l\u1ec7 1% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%) tr\u00ean doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c nh\u01b0 sau: S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh nh\u00e2n (x) v\u1edbi t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m do c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c s\u1ea3n xu\u1ea5t ra ho\u1eb7c s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c tr\u00ean t\u1ed5ng doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra c\u1ee7a to\u00e0n doanh nghi\u1ec7p. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.\u201d<\/span><\/p>\n

T\u1ea1i \u0111i\u1ec3m c, d kho\u1ea3n 1 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/p>\n

\u201c1. Tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho c\u01a1 quan thu\u1ebf<\/span><\/p>\n

\u2026<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c nh\u01b0ng h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3 kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ea3 ph\u1ea7n ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba b\u00e0n n\u01a1i \u0111\u01a1n v\u1ecb \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ea3 ph\u1ea7n ph\u00e1t sinh t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 \u1edf n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, theo tr\u00ecnh b\u00e0y, C\u00f4ng ty TNHH may th\u00eau Thu\u1eadn Ph\u01b0\u01a1ng c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh, C\u00f4ng ty c\u00f3 th\u00e0nh l\u1eadp Chi nh\u00e1nh s\u1ea3n xu\u1ea5t, gia c\u00f4ng t\u1ea1i t\u1ec9nh Long An l\u00e0 c\u01a1 s\u1edf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ph\u1ee5 thu\u1ed9c, Chi nh\u00e1nh Long An s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m theo y\u00eau c\u1ea7u c\u1ee7a C\u00f4ng ty v\u00e0 chuy\u1ec3n v\u1ec1 C\u00f4ng ty t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh \u0111\u1ec3 xu\u1ea5t kh\u1ea9u. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u1eadn gia c\u00f4ng (gi\u1eb7t, in, th\u00eau), C\u00f4ng ty tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn gia c\u00f4ng v\u00e0 thu ti\u1ec1n gia c\u00f4ng c\u1ee7a kh\u00e1ch h\u00e0ng, C\u00f4ng ty ch\u1ec9 \u0111\u1ecbnh Chi nh\u00e1nh t\u1ea1i Long An th\u1ef1c hi\u1ec7n vi\u1ec7c gia c\u00f4ng, sau \u0111\u00f3 tr\u1ea3 l\u1ea1i s\u1ea3n ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh gia c\u00f4ng cho C\u00f4ng ty m\u1eb9 \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng. Chi nh\u00e1nh kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu, vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; k\u00ea khai thu\u1ebf TNDN th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d kho\u1ea3n 1 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

2. V\u1ec1 k\u00ea khai thu\u1ebf TNCN:<\/span><\/strong><\/h2>\n

T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/a> ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft a.3 \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/span><\/p>\n

\u201ca.3) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH may th\u00eau Thu\u1eadn Ph\u01b0\u01a1ng \u1ee7y quy\u1ec1n cho Chi nh\u00e1nh t\u1ec9nh Long An k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng C\u00f4ng ty TNHH may th\u00eau Thu\u1eadn Ph\u01b0\u01a1ng chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec C\u00f4ng ty TNHH may th\u00eau Thu\u1eadn Ph\u01b0\u01a1ng ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty TNHH may th\u00eau Thu\u1eadn Ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
N\u01a1i nh\u1eadn<\/strong><\/em>:<\/span>
\n– Nh\u01b0 tr\u00ean;<\/span>
\n– V\u1ee5 PC – BTC;<\/span>
\n– V\u1ee5 PC – TCT;<\/span>
\n– C\u1ee5c Thu\u1ebf t\u1ec9nh Long An;<\/span>
\n– C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh;<\/span>
\n– L\u01b0u: VT, CS (3).<\/span><\/td>\n		\n

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

Cao Anh Tu\u1ea5n<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

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: 4100\/TCT-CS V\/v ch\u00ednh s\u00e1ch thu\u1ebf. H\u00e0 N\u1ed9i, ng\u00e0y 09 th\u00e1ng 09 n\u0103m 2016 \u00a0 K\u00ednh g\u1eedi: C\u00f4ng ty TNHH may th\u00eau Thu\u1eadn Ph\u01b0\u01a1ng (\u0110\u1ecba ch\u1ec9: 275 Nguy\u1ec5n V\u0103n Lu\u00f4ng, P.12,..<\/p>\n","protected":false},"author":7,"featured_media":27588,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3761,3762],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27556"}],"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=27556"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27556\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27588"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27556"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}