{"id":27795,"date":"2016-11-28T02:25:23","date_gmt":"2016-11-28T02:25:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27795"},"modified":"2016-11-28T02:26:06","modified_gmt":"2016-11-28T02:26:06","slug":"cong-van-so-4975tcs-cs-ve-chinh-sach-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27795","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 4975\/TCT-CS v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\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: 4975\/TCT-CS<\/span>
\n V\/v: Ch\u00ednh s\u00e1ch <\/em>thu\u1ebf<\/em><\/span><\/td>\n		H\u00e0 N\u1ed9i<\/em>, ng\u00e0y <\/em>26<\/em> th\u00e1ng <\/em>10<\/em> n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/strong> C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 8767\/CT-TT1 ng\u00e0y 9\/9\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN c\u1ee7a C\u00f4ng ty TNHH May Tr\u1ecbnh V\u01b0\u01a1ng (C\u00f4ng ty). 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

1. \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n C\u00f4ng ty cho C\u00f4ng ty TNHH MM XK Vi\u1ec7t M\u1ef9 vay kh\u00f4ng t<\/em><\/strong>\u00ed<\/em><\/strong>nh l\u00e3i su\u1ea5t<\/em><\/strong><\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m e Kho\u1ea3n 1 \u0110i\u1ec1u 37 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29\/11\/2006 quy \u0111\u1ecbnh Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p: \u201cMua, b<\/em>\u00e1<\/em>n, trao \u0111<\/em>\u1ed5<\/em>i v\u00e0 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng theo gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng;”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, t\u1eeb n\u0103m 2010 \u0111\u1ebfn n\u0103m 2013, C\u00f4ng ty TNHH May Tr\u1ecbnh V\u01b0\u01a1ng cho C\u00f4ng ty TNHH MM XK Vi\u1ec7t M\u1ef9 vay v\u1ed1n v\u1edbi l\u00e3i su\u1ea5t 0% th\u00ec ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n tr\u00ean l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i kh\u00f4ng theo gi\u00e1 giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng. T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ed1ng nh\u1ea5t v\u1ec1 \u00fd ki\u1ebfn x\u1eed l\u00fd c\u1ee7a C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 8767\/CT-TT1 ng\u00e0y 9\/9\/2016 n\u00eau tr\u00ean, c\u1ee5 th\u1ec3: C\u00f4ng ty thu\u1ed9c di\u1ec7n b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e Kho\u1ea3n 1 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n C\u00f4ng ty t\u1ea1m \u1ee9ng cho c<\/em><\/strong>\u00e1<\/em><\/strong> nh\u00e2n trong n\u1ed9i b\u1ed9 C\u00f4ng ty<\/em><\/strong><\/span><\/p>\n

– T\u1ea1i Kho\u1ea3n 1 M\u1ee5c IV Ph\u1ea7n C Th\u00f4ng t\u01b0 s\u1ed1 130\/2008\/TT-BTC ng\u00e0y 26\/12\/2008 v\u00e0 Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 123\/2012\/TT-BTC ng\u00e0y 27\/7\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 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 TNDN nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Tr\u1eeb c\u00e1c kho\u1ea3n chi n\u00eau t\u1ea1i Kho\u1ea3n 2 M\u1ee5c n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

1<\/em>.<\/em>1<\/em>. Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh <\/em>li<\/em>\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

1.2. Kho\u1ea3n chi c<\/em>\u00f3<\/em> \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p<\/em> lu\u1eadt\u201d.<\/em><\/span><\/p>\n

– T\u1ea1i \u0110i\u1ec3m 2.15 Kho\u1ea3n 2 M\u1ee5c IV Ph\u1ea7n C Th\u00f4ng t\u01b0 s\u1ed1 130\/2008\/TT-BTC ng\u00e0y 26\/12\/2008 v\u00e0 \u0110i\u1ec3m 2.16 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 123\/2012\/TT-BTC ng\u00e0y 27\/7\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

\u201c2.16. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 g\u00f3p v<\/em>\u1ed1<\/em>n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng <\/em>\u1ee9<\/em>ng v\u1edbi ph<\/em>\u1ea7<\/em>n v\u1ed1n \u0111i<\/em>\u1ec1<\/em>u l\u1ec7 \u0111\u00e3 \u0111\u0103ng k<\/em>\u00fd<\/em> c\u00f2n thi<\/em>\u1ebf<\/em>u theo ti<\/em>\u1ebf<\/em>n \u0111\u1ed9 g\u00f3p v<\/em>\u1ed1<\/em>n ghi trong \u0111i<\/em>\u1ec1<\/em>u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k<\/em>\u1ec3<\/em> c\u1ea3 t<\/em>r<\/em>\u01b0\u1edd<\/em>n<\/em>g h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu<\/em>\u1ea5<\/em>t kinh doanh<\/em>\u201d.<\/em><\/span><\/p>\n

– T\u1ea1i \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p quy \u0111\u1ecbnh nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 141:<\/span><\/p>\n

\u201c\u2026.<\/span><\/p>\n

b) Kho\u1ea3n t\u1ea1m \u1ee9ng l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0 do doanh nghi\u1ec7p giao cho ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng \u0111<\/em>\u1ec3<\/em> th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 s\u1ea3n xu<\/em>\u1ea5<\/em>t, kinh doanh ho\u1eb7c gi\u1ea3i quy\u1ebft m\u1ed9t c\u00f4ng vi\u1ec7c n\u00e0o \u0111<\/em>\u00f3<\/em> \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi <\/em>l<\/em>ao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p. \u0110<\/em>\u1ed1<\/em>i v\u1edbi ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng th\u01b0\u1eddng xuy\u00ean (thu\u1ed9c c\u00e1c b\u1ed9 ph\u1eadn cung \u1ee9ng v\u1eadt t\u01b0, qu\u1ea3n tr\u1ecb, h\u00e0nh ch<\/em>\u00ed<\/em>nh) ph\u1ea3i \u0111\u01b0\u1ee3c Gi\u00e1m \u0111\u1ed1c ch\u1ec9 \u0111\u1ecbnh b<\/em>\u1eb1<\/em>ng v\u0103n b\u1ea3n.<\/em><\/span><\/p>\n

c) Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng (c\u00f3 t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n hay t\u1eadp th\u1ec3) ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi doanh nghi\u1ec7p v\u1ec1 s<\/em>\u1ed1<\/em> \u0111\u00e3 nh\u1eadn t\u1ea1m <\/em>\u1ee9<\/em>ng v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1m \u1ee9ng theo \u0111<\/em>\u00fan<\/em>g m\u1ee5c \u0111\u00edch v\u00e0 n\u1ed9i dung c\u00f4ng vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. N\u1ebfu s<\/em>\u1ed1<\/em> ti<\/em>\u1ec1<\/em>n nh\u1eadn t\u1ea1m <\/em>\u1ee9<\/em>ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng h<\/em>\u1ebf<\/em>t ph\u1ea3i n\u1ed9p l\u1ea1i qu\u1ef9. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m <\/em>\u1ee9<\/em>ng kh\u00f4ng \u0111<\/em>\u01b0<\/em>\u1ee3c chuy\u1ec3n s<\/em>\u1ed1<\/em> ti\u1ec1n t\u1ea1m \u1ee9ng cho ng\u01b0\u1eddi kh\u00e1c s\u1eed d\u1ee5ng.<\/em><\/span><\/p>\n

Kh<\/em>i<\/em> ho\u00e0n th\u00e0nh, k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao, ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i <\/em>l<\/em>\u1eadp b\u1ea3ng thanh to\u00e1n t\u1ea1m <\/em>\u1ee9<\/em>ng (k\u00e8m theo ch<\/em>\u1ee9<\/em>ng t\u1eeb g<\/em>\u1ed1<\/em>c) \u0111<\/em>\u1ec3<\/em> thanh to\u00e1n to\u00e0n b\u1ed9, d\u1ee9t \u0111i<\/em>\u1ec3<\/em>m (theo t<\/em>\u1eeb<\/em>ng l<\/em>\u1ea7<\/em>n, t\u1eebng kho\u1ea3n) s<\/em>\u1ed1<\/em> t\u1ea1m \u1ee9ng \u0111\u00e3 nh\u1eadn, s<\/em>\u1ed1<\/em> t\u1ea1m <\/em>\u1ee9<\/em>ng \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 kho\u1ea3n ch\u00eanh <\/em>l<\/em>\u1ec7ch gi\u1eefa s<\/em>\u1ed1<\/em> \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng v\u1edbi s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng (n\u1ebfu c\u00f3). Kho\u1ea3n t\u1ea1m <\/em>\u1ee9<\/em>ng s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft n\u1ebfu kh\u00f4ng n\u1ed9p <\/em>l<\/em>\u1ea1i qu\u1ef9 th\u00ec ph\u1ea3i t<\/em>\u00ed<\/em>nh tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p chi qu\u00e1 s<\/em>\u1ed1<\/em> nh\u1eadn t\u1ea1m <\/em>\u1ee9<\/em>ng th\u00ec doanh nghi\u1ec7p s\u1ebd ch\u1ec9 b\u1ed5 sung s<\/em>\u1ed1 <\/em>c\u00f2n thi\u1ebfu…<\/em>\u201d.<\/em><\/span><\/p>\n

– T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 2323\/TCT-CS ng\u00e0y 30\/5\/2016 tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN.<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t c\u00e1c kho\u1ea3n ti\u1ec1n c\u1ee7a C\u00f4ng ty TNHH May Tr\u1ecbnh V\u01b0\u01a1ng chi cho b\u00e0 Tr\u1ecbnh Th\u1ecb H\u1ed3ng V\u00e2n \u0111\u1ec3 x\u1eed l\u00fd v\u1ec1 thu\u1ebf ph\u00f9 h\u1ee3p, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – PTCTr Cao Anh Tu\u1ea5n (\u0111\u1ec3 b\u00e1o c\u00e1o);<\/span>
\n – C\u00e1c V\u1ee5: PC, KTNB (TCT);<\/span>
\n – L\u01b0u: VT, CS (3b).<\/span><\/td>\n		TL. T<\/strong>\u1ed4<\/strong>NG C\u1ee4C TR\u01af\u1edeNG <\/strong>
\n<\/strong>KT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH <\/strong>
\n<\/strong>PH\u00d3 V\u1ee4 TR<\/strong>\u01af<\/strong>\u1edeNG
\n<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nguy\u1ec5n Qu\u00fd Trung<\/span><\/p>\n

\u00a0<\/span><\/p>\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: 4975\/TCT-CS V\/v: Ch\u00ednh s\u00e1ch thu\u1ebf H\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 10 n\u0103m 2016 K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1..<\/p>\n","protected":false},"author":7,"featured_media":27796,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3800,3801,3802],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27795"}],"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=27795"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27795\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27796"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27795"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}