{"id":29745,"date":"2017-04-23T04:51:17","date_gmt":"2017-04-23T04:51:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29745"},"modified":"2017-04-24T10:07:40","modified_gmt":"2017-04-24T10:07:40","slug":"cong-van-so-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29745","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 208\/TCT-DNL V\/v: thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n h\u1ed7 tr\u1ee3 c\u01b0\u1edbc v\u1eadn chuy\u1ec3n."},"content":{"rendered":"\n\n\n\n
\n

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

\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—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: <\/span>208\/TCT-DNL
\n<\/span>V\/v: thu<\/span><\/i>\u1ebf<\/i> GTGT \u0111<\/span><\/i>\u1ed1<\/i>i v\u1edbi kho\u1ea3n h\u1ed7 <\/span><\/i>tr<\/i>\u1ee3 c\u01b0\u1edbc v\u1eadn chuy\u1ec3n.<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y<\/span><\/i> 17 <\/i>th\u00e1ng<\/span><\/i> <\/i>0<\/span><\/i>1<\/i> n\u0103m 20<\/span><\/i>1<\/i>7<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi:<\/span><\/b> C\u00f4ng ty c\u1ed5 ph\u1ea7n Ph\u00e2n b\u00f3n D\u1ea7u kh<\/span>\u00ed C\u00e0 Mau.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 1712\/PVCFC-TCKT c\u1ee7a C\u00f4ng ty c<\/span>\u1ed5 ph\u1ea7n Ph\u00e2n b\u00f3n D\u1ea7u kh\u00ed C\u00e0 Mau ki\u1ebfn ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n h\u1ed7 tr\u1ee3 c\u01b0<\/span>\u1edbc ph\u00ed v\u1eadn chu<\/span>y\u1ec3n.<\/span><\/span><\/p>\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 n<\/span>\u00e0y, T\u1ed5ng c\u1ee5c Thu<\/span>\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00e1c tr\u01b0\u1eddng h<\/span>\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u 5. C\u00e1c tr\u01b0<\/span>\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu<\/span>\u1ebf GTGT<\/span><\/span><\/p>\n

1. T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111<\/span>\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy<\/span>\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy<\/span>\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy<\/span>\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh<\/span>\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch<\/span>\u1ee9ng t\u1eeb chi ti\u1ec1n.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p b\u1ed3i th\u01b0\u1eddng b<\/span>\u1eb1ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, <\/span>c\u01a1 s\u1edf b\u1ed3i th\u01b0\u1eddng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai, t<\/span>\u00ednh, n\u1ed9p thu\u1ebf GTGT nh\u01b0 \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; c\u01a1 s\u1edf nh\u1eadn b\u1ed3i th\u01b0\u1eddng k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u01b0 s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p <\/span>thu\u1ebf theo qu<\/span>y \u0111\u1ecbnh.<\/span><\/span><\/p>\n

\u2026\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u1ed5 ph\u1ea7n Ph\u00e2n b\u00f3n D\u1ea7u kh\u00ed C\u00e0 Mau th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3 ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m Ur\u00ea cho c\u00e1c \u0110\u1ea1i l\u00fd nh\u1eb1m \u0111<\/span>\u1ea9y m\u1ea1nh vi\u1ec7c ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m c\u1ee7a C\u00f4ng ty th\u00ec khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n h\u1ed7 tr\u1ee3, \u0110\u1ea1i l\u00fd th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n GTGT giao cho C\u00f4ng ty c\u1ed5 ph\u1ea7n Ph\u00e2n b\u00f3n D\u1ea7u kh\u00ed C\u00e0 Mau v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty c\u1ed5 ph\u1ea7n Ph\u00e2n b\u00f3n D\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c bi\u1ebft v<\/span>\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Nh\u01b0 tr\u00ean;
\n– C\u1ee5c Thu\u1ebf t<\/span>\u1ec9nh C\u00e0 Mau;
\n– V\u1ee5 CS, PC – TCT;
\n– L\u01b0u: VT, DNL (2b<\/span>).<\/span><\/td>\n		\n

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

\u0110\u1eb7ng Ng\u1ecdc Minh<\/span><\/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: 208\/TCT-DNL V\/v: thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n h\u1ed7 tr\u1ee3 c\u01b0\u1edbc v\u1eadn chuy\u1ec3n. H\u00e0 N\u1ed9i, ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2017 \u00a0 K\u00ednh g\u1eedi: C\u00f4ng ty c\u1ed5 ph\u1ea7n Ph\u00e2n b\u00f3n D\u1ea7u..<\/p>\n","protected":false},"author":7,"featured_media":29812,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4217,4218],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29745"}],"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=29745"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29745\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29812"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29745"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}