{"id":29772,"date":"2017-02-03T01:07:06","date_gmt":"2017-02-03T01:07:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29772"},"modified":"2017-02-03T01:07:06","modified_gmt":"2017-02-03T01:07:06","slug":"cong-van-so-165tct-dnl-vv-lap-hoa-don-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29772","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 165\/TCT-DNL V\/v: l\u1eadp h\u00f3a \u0111\u01a1n GTGT."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n T<\/span><\/b>\u1ed4<\/b>NG C\u1ee4C THU\u1ebe
\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<\/span>\u1ed1: <\/span>165\/TCT-<\/span>DNL<\/span>
\n V\/v<\/span><\/i>: l\u1eadp h\u00f3a \u0111\u01a1n GTGT.<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y <\/span><\/i>12<\/i> th\u00e1ng<\/span> <\/i>01<\/i> n\u0103m 2017<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 67901\/CT-TTHT ng\u00e0y 01\/11\/2016 c\u1ee7a C\u1ee5c <\/span>Thu\u1ebf TP. H\u00e0 N\u1ed9i \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed9p cho d\u1ecbch v\u1ee5 <\/span>truy\u1ec1n h\u00ecnh c\u1ee7a T\u1ed5ng c\u00f4ng ty truy\u1ec1n h\u00ecnh c\u00e1p Vi\u1ec7t Nam. <\/span>V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, sau khi b\u00e1o c\u00e1o v\u00e0 \u0111\u01b0\u1ee3c s\u1ef1 <\/span>\u0111\u1ed3ng \u00fd c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki<\/span>\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh H\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 qu\u1ea3n l\u00fd thu<\/span>\u1ebf t\u1ea1i ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 qu<\/span>y \u0111\u1ecbnh ch<\/span>i ti\u1ebft th<\/span>i h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i<\/span>, b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b<\/span>\u00e1n h\u00e0ng h<\/span>\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5:<\/span><\/span><\/p>\n

\u201c\u2026 Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h<\/span>\u00f3a \u0111\u01a1n kh<\/span>i b\u00e1n h\u00e0n<\/span>g h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h<\/span>\u00e0ng h<\/span>\u00f3a, <\/span>d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m<\/span>\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5<\/span>i tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h<\/span>\u00e0ng h\u00f3a lu\u00e2n ch<\/span>uy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).<\/span><\/span><\/em><\/p>\n

…Tr\u01b0\u1eddng h<\/span>\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i l\u1ea7n<\/span>, ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ea<\/span>n \u0111\u1ecba ch\u1ec9<\/span>, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1<\/span>n ho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9<\/span>, m\u00e3 s\u1ed1 thu<\/span>\u1ebf\u201d. Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n, cu\u1ed1i ng\u00e0y \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp chung m\u1ed9t h\u00f3a \u0111\u01a1n cho t\u1ed5ng doanh t<\/span>hu ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong ng\u00e0y\u201d.<\/span><\/span><\/em><\/p>\n

C<\/span>\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh n\u00eau tr\u00ean v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi T\u1ed5ng c\u00f4ng ty truy\u1ec1n h<\/span>\u00ecnh c\u00e1p Vi\u1ec7t Nam nh\u01b0 sau:<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p<\/span> T\u1ed5ng c\u00f4ng ty truy\u1ec1n h\u00ecnh c\u00e1p Vi\u1ec7t Nam c<\/span>ung c\u1ea5p d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh g\u1ed3m: truy\u1ec1n h\u00ecnh c\u00e1p, truy\u1ec1n h\u00ecnh k<\/span>\u1ef9 thu\u1eadt s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 GTGT kh\u00e1c qua m\u1ea1ng truy\u1ec1n h\u00ecnh c\u00e1p (kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean 200.000 \u0111\u1ed3ng hay d\u01b0\u1edbi 200.000 \u0111\u1ed3ng) m\u00e0 kh\u00e1ch h<\/span>\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec T\u1ed5ng c\u00f4ng ty truy\u1ec1n h\u00ecnh c\u00e1p Vi\u1ec7t Nam l\u1eadp chung m\u1ed9t (01) h\u00f3a \u0111\u01a1n ghi nh\u1eadn t\u1ed5ng doanh thu ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong k\u1ef3 t\u00ednh c\u01b0\u1edbc. Ch\u1ec9 ti\u00eau ng\u01b0\u1eddi mua tr\u00ean h<\/span>\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h<\/span>\u00f3a \u0111\u01a1n\u201d.<\/span><\/span><\/p>\n

T\u1ed5ng c\u00f4ng ty truy\u1ec1n h\u00ecnh c\u00e1p Vi\u1ec7t Nam ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7<\/span>a s\u1ed1 li\u1ec7u v\u1ec1 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h<\/span>\u00e0ng \u0111\u1ea3m b\u1ea3o to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ghi s\u1ed5 k<\/span>\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. D\u1eef li\u1ec7u gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o l\u01b0u tr\u1eef \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n<\/span>\u0103ng kh\u00e1c.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu<\/span>\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu<\/span>\u1ebf<\/span> TP. H\u00e0 N\u1ed9i, T\u1ed5ng c\u00f4ng ty truy\u1ec1n h\u00ecnh c\u00e1p Vi\u1ec7t Nam \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/<\/span><\/span><\/span>.<\/span><\/p>\n

 <\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– C\u00e1c V\u1ee5: PC, CST<\/span> (BTC);
\n– C\u00e1c V\u1ee5 KK, PC CS (TCT);
\n– T\u1ed5ng c\u00f4ng ty truy\u1ec1n h\u00ecnh c\u00e1p Vi\u1ec7t Nam;
\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: 165\/TCT-DNL V\/v: l\u1eadp h\u00f3a \u0111\u01a1n GTGT. H\u00e0 N\u1ed9i, ng\u00e0y 12 th\u00e1ng 01 n\u0103m 2017   K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n..<\/p>\n","protected":false},"author":7,"featured_media":29786,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4128,4129],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29772"}],"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=29772"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29772\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29786"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29772"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}