{"id":29218,"date":"2016-12-28T00:56:54","date_gmt":"2016-12-28T00:56:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29218"},"modified":"2016-12-28T01:23:19","modified_gmt":"2016-12-28T01:23:19","slug":"cong-van-so-5594tct-cs-ve-viec-chi-tra-tien-lai-vay","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29218","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 5594\/TCT\u2013CS v\u1ec1 vi\u1ec7c chi tr\u1ea3 ti\u1ec1n l\u00e3i vay."},"content":{"rendered":"\n\n\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n T\u1ed4<\/strong>NG 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: 5594\/TCT-CS<\/span>
\n V\/v chi tr\u1ea3 l\u00e3i ti\u1ec1n vay<\/em><\/span><\/td>\n		H\u00e0 N\u1ed9i, ng\u00e0y 02<\/em> th\u00e1ng 12 <\/em>n\u0103m 201<\/em>6<\/em><\/span><\/td>\n<\/tr>\n
K\u00ednh g\u1eedi:<\/strong><\/span><\/td>\n– C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh;<\/span>
\n – C\u00f4ng ty C\u1ed5 ph\u1ea7n C\u1ea3ng S\u00e0i G\u00f2n.<\/span>
\n (\u0110\/c: S\u1ed1 3 Nguy\u1ec5n T\u1ea5t Th\u00e0nh, P.1<\/em>2, Q.4, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed<\/em> Minh)<\/em><\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 10653\/CT-TTHT ng\u00e0y 1\/11\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh v\u00e0 c\u00f4ng v\u0103n s\u1ed1 1129\/CSG-TCKT ng\u00e0y 19\/10\/2016 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n C\u1ea3ng S\u00e0i G\u00f2n v\u1ec1 h\u1ed7 tr\u1ee3 gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc khi ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc n\u0103m 2014 li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, sau khi xin \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o c\u1ee7a l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

– T\u1ea1i \u0110i\u1ec3m e v\u00e0 \u0110i\u1ec3m k Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

\u201ce) Chi tr\u1ea3 l<\/em>\u00e3i ti\u1ec1n vay v\u1ed1<\/em>n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l<\/em>\u1ec7 c\u00f2n thi\u1ebfu, theo ti\u1ebf<\/em>n \u0111\u1ed9 g\u00f3p v\u1ed1<\/em>n ghi trong \u0111i\u1ec1<\/em>u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p; l\u00e3i ti\u1ec1n vay \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n; l\u00e3i vay v\u1ed1<\/em>n \u0111\u1ec3<\/em> tri\u1ec3<\/em>n khai th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00ecm ki\u1ebf<\/em>m th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed;<\/em><\/span><\/p>\n

\u201ck) C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo h\u01b0\u1edbng d\u1eab<\/em>n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\u201d.<\/em><\/span><\/p>\n

– T\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m e Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP n\u00eau tr\u00ean nh\u01b0 sau:<\/span><\/p>\n

\u201ce) Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1<\/em>n \u0111i\u1ec1u l<\/em>\u1ec7 c\u00f2n thi\u1ebf<\/em>u, theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1<\/em>n ghi trong \u0111i\u1ec1<\/em>u l<\/em>\u1ec7 c\u1ee7a doanh nghi\u1ec7p; l<\/em>\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0; l\u00e3i vay \u0111\u1ec3 <\/em>tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3<\/em>ng t\u00ecm ki\u1ebf<\/em>m th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed<\/em>.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1<\/em>n \u0111i\u1ec1u l\u1ec7, trong qu\u00e1 tr\u00ecnh ki<\/em>nh d<\/em>oanh c\u00f3 kho\u1ea3n chi tr\u1ea3 <\/em>l\u00e3i ti\u1ec1n vay \u0111\u1ec3 <\/em>\u0111\u1ea7u t\u01b0<\/em> v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi <\/em>x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u201d<\/em><\/span><\/p>\n

– T\u1ea1i \u0110i\u1ec3m 2.18 v\u00e0 \u0110i\u1ec3m 2.31 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, bao g\u1ed3m:<\/span><\/p>\n

\u201c2.18. Chi tr\u1ea3 l<\/em>\u00e3i ti\u1ec1n vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l<\/em>\u1ec7 (\u0111\u1ed1<\/em>i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd<\/em> c\u00f2n t<\/em>hi<\/em>\u1ebfu theo ti\u1ebf<\/em>n \u0111\u1ed9 g\u00f3p v\u1ed1<\/em>n ghi trong \u0111i\u1ec1u l<\/em>\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr<\/em>\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh. Chi <\/em>tr\u1ea3 l<\/em>\u00e3i ti\u1ec1n vay \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 <\/em>tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0\u201d<\/em><\/span><\/p>\n

\u201c2.31<\/em>. C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf.\u201d.<\/em><\/span><\/p>\n

– T\u1ea1i \u0110i\u1ec3m 2a \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC <\/a>ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n nh\u01b0 sau:<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p ph\u1ea7n v\u1ed1<\/em>n doanh nghi\u1ec7p g\u00f3p ho\u1eb7c mua l\u1ea1i c\u00f3 ngu\u1ed3n g\u1ed1c m\u1ed9t ph\u1ea7n do vay v\u1ed1<\/em>n th\u00ec gi\u00e1 <\/em>mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3<\/em>n nh\u01b0\u1ee3ng bao g\u1ed3<\/em>m c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 l<\/em>\u00e3i ti\u1ec1<\/em>n vay \u0111\u1ec3 <\/em>\u0111\u1ea7u t\u01b0<\/em> v\u1ed1<\/em>n.\u201d<\/em><\/span><\/p>\n

– T\u1ea1i \u0110i\u1ec3m 2.18 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC <\/a>ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

\u201c2.1<\/em>8. Chi tr\u1ea3 l<\/em>\u00e3i ti\u1ec1<\/em>n vay t\u01b0\u01a1ng \u1ee9ng <\/em>v\u1edbi ph\u1ea7<\/em>n v\u1ed1<\/em>n \u0111i\u1ec1<\/em>u l<\/em>\u1ec7 (\u0111\u1ed1<\/em>i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2<\/em>n l\u00e0 v\u1ed1<\/em>n \u0111\u1ea7<\/em>u t\u01b0<\/em>) \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebf<\/em>u theo ti\u1ebf<\/em>n \u0111\u1ed9 g\u00f3p v\u1ed1<\/em>n ghi trong \u0111i\u1ec1<\/em>u l<\/em>\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 <\/em>c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t <\/em>kinh doanh. Chi tr\u1ea3 l\u00e3i ti\u1ec1<\/em>n vay <\/em>trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t<\/em>\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4<\/em>ng tr\u00ecnh \u0111\u1ea7<\/em>u t\u01b0<\/em>.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, trong qu\u00e1 tr\u00ecnh kinh doanh c\u00f3 kho\u1ea3n chi tr\u1ea3 l<\/em>\u00e3i ti\u1ec1n vay \u0111\u1ec3 <\/em>\u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf….\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean; trong n\u0103m 2014 th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c l\u00e0 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p. Chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 trong n\u0103m 2014 n\u00eau tr\u00ean \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span><\/p>\n

T\u1eeb n\u0103m 2015, kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP<\/a> ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/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 v\u00e0 C\u00f4ng ty CP C\u1ea3ng S\u00e0i G\u00f2n \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – TTr \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n (\u0111\u1ec3 b\u00e1o c\u00e1o);<\/span>
\n – V\u1ee5 CST, V\u1ee5 PC, C\u1ee5c TCDN (BTC);<\/span>
\n – V\u1ee5 PC – TCT;<\/span>
\n – L\u01b0u VT. TCT (VT, CS (3b)).<\/span><\/td>\n		\n

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

Cao Anh Tu\u1ea5n<\/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: 5594\/TCT-CS V\/v chi tr\u1ea3 l\u00e3i ti\u1ec1n vay H\u00e0 N\u1ed9i, ng\u00e0y 02 th\u00e1ng 12 n\u0103m 2016 K\u00ednh g\u1eedi: – C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh; – C\u00f4ng ty C\u1ed5 ph\u1ea7n..<\/p>\n","protected":false},"author":7,"featured_media":29219,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4048,4049],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29218"}],"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=29218"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29218\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29219"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29218"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}