{"id":29162,"date":"2017-01-07T06:04:34","date_gmt":"2017-01-07T06:04:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29162"},"modified":"2017-01-07T06:04:34","modified_gmt":"2017-01-07T06:04:34","slug":"cong-van-5671tct-tncn-cap-hoa-don-le-cho-ho-gia-dinh-ca-nhan-kinh-doanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29162","title":{"rendered":"C\u00f4ng v\u0103n 5671\/TCT-TNCN – C\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh."},"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: 5671\/TCT-TNCN <\/span>
\n V\/v c<\/em>\u1ea5<\/em>p h<\/em>\u00f3<\/em>a \u0111\u01a1n <\/em>l<\/em>\u1ebb cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh<\/em><\/span><\/td>\n		H\u00e0 N\u1ed9i, ng\u00e0y<\/em> 08<\/em> th\u00e1ng<\/em> 12 <\/em>n\u0103m<\/em> 20<\/em>1<\/em>6<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K<\/strong>\u00ed<\/strong>nh<\/strong> g\u1eedi:<\/strong> C\u1ee5c Thu\u1ebf t\u1ec9nh Tr\u00e0 Vinh<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 3590\/CT-THDT ng\u00e0y 01\/09\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Tr\u00e0 Vinh v\u1ec1 vi\u1ec7c v\u01b0\u1edbng m\u1eafc khi c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

– C\u0103n c\u1ee9 Kho\u1ea3n 25 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 31\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt GTGT, quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT:<\/span><\/p>\n

“25. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c<\/em>\u00e1<\/em> nh\u00e2n kinh doanh c\u00f3 m\u1ee9c doanh thu h\u00e0ng n\u0103m t\u1eeb m\u1ed9t tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng\u201d.<\/em><\/span><\/p>\n

– T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 39\/2010\/TT-BTC<\/a> ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c<\/em>1<\/em>. C\u01a1 quan thu<\/em>\u1ebf<\/em> c\u1ea5p h<\/em>\u00f3<\/em>a \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c<\/em>\u00f3<\/em> ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h<\/em>\u00f3<\/em>a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c<\/em>\u00e1<\/em> nh\u00e2n kh\u00f4ng <\/em>kin<\/em>h doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec c\u01a1 quan thu<\/em>\u1ebf<\/em> kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/span><\/p>\n

– H\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

– H\u1ed9 v\u00e0 c\u00e1 nh\u00e2n c\u00f3 kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT.<\/span><\/p>\n

Do \u0111\u00f3, k\u1ec3 t\u1eeb ng\u00e0y 19\/06\/2013 (Lu\u1eadt s\u1ed1 31\/2013\/QH13 c\u00f3 hi\u1ec7u l\u1ef1c), T\u1ed5ng c\u1ee5c thu\u1ebf \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u00e1c C\u1ee5c thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n cho c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u\/n\u0103m tr\u1edf xu\u1ed1ng.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 5156\/TCT-KTNB 07 th\u00e1ng 11 n\u0103m 2016 v\u1ec1 vi\u1ec7c ng\u0103n ch\u1eb7n v\u00e0 \u0111\u1ea9y l\u00f9i t\u00ecnh tr\u1ea1ng s\u1eed d\u1ee5ng b\u00e1n, c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a ch\u1ee9ng t\u1eeb mua v\u00e0o, b\u00e1n ra g\u00e2y th\u1ea5t thu NSNN, \u0111\u1ec1 ngh\u1ecb C\u1ee5c thu\u1ebf t\u1ec9nh Tr\u00e0 Vinh nghi\u00ean c\u1ee9u th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

V\u1ec1 \u0111\u1ec1 xu\u1ea5t c\u1ee7a C\u1ee5c thu\u1ebf Tr\u00e0 Vinh, T\u1ed5ng c\u1ee5c thu\u1ebf ghi nh\u1eadn v\u00e0 s\u1ebd h\u01b0\u1edbng d\u1eabn r\u00f5 h\u01a1n khi s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c thu\u1ebf t\u1ec9nh Tr\u00e0 Vinh \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – V\u1ee5 Ph\u00e1p ch\u1ebf;<\/span>
\n – V\u1ee5 Ch\u00ednh S\u00e1ch<\/span>
\n – Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
\n – L\u01b0u: VT, TNCN.<\/span><\/td>\n		\n

TH\u1eeaA L\u1ec6NH T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 QL THU\u1ebe TNCN
\n<\/strong>PH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/strong>
\n<\/strong><\/span><\/p>\n

T\u1ea1 Th\u1ecb Ph\u01b0\u01a1ng Lan<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/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: 5671\/TCT-TNCN V\/v c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh H\u00e0 N\u1ed9i, ng\u00e0y 08 th\u00e1ng 12 n\u0103m 2016 K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf t\u1ec9nh Tr\u00e0 Vinh Tr\u1ea3..<\/p>\n","protected":false},"author":7,"featured_media":29163,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4030,4031],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29162"}],"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=29162"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29162\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29163"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29162"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}