{"id":29788,"date":"2017-02-04T15:14:50","date_gmt":"2017-02-04T15:14:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29788"},"modified":"2017-02-04T15:14:50","modified_gmt":"2017-02-04T15:14:50","slug":"cong-van-so-154tct-cs-ve-trich-lap-du-phong-cong-no-kho-doi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29788","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 154\/TCT-CS v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u00f4ng n\u1ee3 kh\u00f3 \u0111\u00f2i"},"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>154\/TCT-CS<\/span><\/span>
\n V\/v<\/span><\/i> <\/i>ch\u00ednh s\u00e1ch thu\u1ebf TNDN<\/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

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 <\/span>C\u1ea7n Th\u01a1.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 270\/CT-TTr ng\u00e0y 9\/11\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 <\/span>C\u1ea7n Th\u01a1 v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i. <\/span>V\u1ec1 v<\/span>\u1ea5n \u0111<\/span>\u1ec1 n<\/span>\u00e0y, T<\/span>\u1ed5ng c\u1ee5c Thu<\/span>\u1ebf c\u00f3 \u00fd ki<\/span>\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

– <\/span>V\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi kho\u1ea3n tr\u00edch <\/span>l\u1eadp d\u1ef1 ph\u00f2ng: theo quy<\/span> \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111i\u1ec3m 2.19 kho\u1ea3n 2 \u0110i\u1ec1u 6), v\u1ec1 nguy\u00ean t\u1eafc doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i theo \u0111\u00fang qu<\/span>y \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v<\/span>\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu<\/span>\u1ebf TNDN.<\/span><\/span><\/p>\n

– <\/span>V\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i:<\/span><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 2 v\u00e0 Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 2. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/span><\/em><\/p>\n

3. D\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i: l<\/span>\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ecb t\u1ed5n th<\/span>\u1ea5t c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n thanh to\u00e1n, n\u1ee3 ph\u1ea3i thu ch\u01b0a qu\u00e1 h\u1ea1n nh\u01b0ng c\u00f3 th<\/span>\u1ec3 kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c do kh\u00e1ch n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n.\u201d<\/span><\/span><\/em><\/p>\n

\u201c\u0110i\u1ec1u 6. D\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/em><\/span><\/p>\n

1. \u0110i\u1ec1<\/span>u ki\u1ec7n: l\u00e0 c\u00e1c kho<\/span>\u1ea3n<\/span> n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/span><\/em><\/p>\n

– Kho\u1ea3n n\u1ee3 ph\u1ea3i c\u00f3 c<\/span>h\u1ee9ng t\u1eeb g\u1ed1c, c\u00f3 \u0111\u1ed1i chi<\/span>\u1ebfu x\u00e1c nh\u1eadn c\u1ee7a kh\u00e1ch n\u1ee3 v\u1ec1 s<\/span>\u1ed1 ti\u1ec1n c\u00f2n n\u1ee3, bao g\u1ed3m: h\u1ee3p \u0111\u1ed3ng kinh t<\/span>\u1ebf, kh\u1ebf \u01b0\u1edbc vay n\u1ee3, b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, cam k\u1ebft n\u1ee3, \u0111\u1ed1i chi\u1ebf<\/span>u c\u00f4ng n\u1ee3 v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c.<\/span><\/span><\/em><\/p>\n

C\u00e1c kho\u1ea3n kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh l\u00e0 n\u1ee3 ph\u1ea3i thu theo quy \u0111\u1ecbnh n\u00e0<\/span>y ph\u1ea3i x\u1eed l\u00fd nh\u01b0 m\u1ed9t kho<\/span>\u1ea3n t\u1ed5n th\u1ea5t.<\/span><\/span><\/em><\/p>\n

– C\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i:<\/span><\/em><\/p>\n

+ N\u1ee3 ph\u1ea3i thu \u0111\u00e3 qu\u00e1 h\u1ea1n thanh to\u00e1n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, c\u00e1c kh\u1ebf \u01b0\u1edbc vay n\u1ee3 ho\u1eb7c c\u00e1c cam k\u1ebft n\u1ee3 kh\u00e1c.<\/span><\/em><\/p>\n

+ N\u1ee3 ph\u1ea3i thu ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n nh\u01b0ng t\u1ed5 ch\u1ee9c kinh t\u1ebf (c\u00e1c c\u00f4ng t<\/span>y, doanh nghi\u1ec7p t\u01b0 nh\u00e2n, h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng …) \u0111\u00e3 l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng ph\u00e1 s\u1ea3n ho\u1eb7c \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th<\/span>\u1ec3; ng\u01b0\u1eddi n\u1ee3 m\u1ea5t t\u00edch, b\u1ecf tr<\/span>\u1ed1n, \u0111ang b\u1ecb c\u00e1c c\u01a1 quan ph\u00e1p lu\u1eadt truy t\u1ed1, giam gi\u1eef, x\u00e9t x\u1eed<\/span>, \u0111ang thi h\u00e0nh \u00e1n ho\u1eb7c \u0111\u00e3 ch\u1ebft.\u201d.<\/span><\/span><\/em><\/p>\n

– Theo n\u1ed9i dung c\u00f4ng v\u0103n s<\/span>\u1ed1 270\/CT<\/span>–TTr n\u00eau tr\u00ean c\u1ee7a C\u1ee5c Thu\u1ebf th\u00e0nh<\/span> ph<\/span>\u1ed1 C\u1ea7n Th\u01a1 th\u00ec theo Quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh \u00e1n s\u1ed1 255\/Q\u0110-CCTHA n<\/span>g\u00e0y<\/span> 11\/3\/2013 c\u1ee7a Chi c\u1ee5c thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 huy\u1ec7n L\u1ea5p V\u00f2, t\u1ec9nh \u0110\u1ed3ng Th\u00e1p th\u00ec C\u00f4ng ty c\u1ed5 ph\u1ea7n th\u01b0\u01a1ng m\u1ea1i XNK Kim H\u01b0ng ph\u1ea3i tr\u1ea3 cho H\u1ee3p t\u00e1c x\u00e3 Thanh Phong s\u1ed1 ti\u1ec1n 5.578.885.000 \u0111\u1ed3ng, \u0111\u1ebfn ng\u00e0y 31\/12\/2014 C\u00f4ng ty c\u1ed5<\/span> ph\u1ea7n th\u01b0\u01a1ng m\u1ea1i XNK Kim H\u01b0ng c\u00f2n n\u1ee3 H\u1ee3p t\u00e1c x\u00e3 Thanh Phong s\u1ed1 ti\u1ec1n 3.736.875.000 \u0111\u1ed3ng.<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c qu<\/span>y \u0111\u1ecbnh n\u00eau tr\u00ean v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf ph\u00e1t sinh ghi n\u1ee3 c\u1ee7a H\u1ee3p t\u00e1c x\u00e3 Thanh Phong n\u00eau t\u1ea1i c\u00f4ng v\u0103n c\u1ee7a C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 <\/span>C\u1ea7n Th\u01a1, \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf ki\u1ec3m tra, x\u00e1c \u0111<\/span>\u1ecbnh c\u1ee5 th\u1ec3 kho\u1ea3n n\u1ee3 ph\u1ea3i thu do <\/span>\u1ee9ng tr\u01b0\u1edbc ti\u1ec1n h\u00e0ng c\u1ee7a H\u1ee3p t\u00e1c x\u00e3 Thanh Phong nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c C\u00f4ng <\/span>ty c\u1ed5 ph\u1ea7n th\u01b0\u01a1ng m\u1ea1i XNK Kim H\u01b0ng tr\u1ea3 h\u00e0ng v\u00e0 th\u1ef1c hi\u1ec7n theo \u0111\u00fang h\u1ee3p \u0111\u1ed3ng, kho\u1ea3n n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh <\/span>\u00e1n s\u1ed1 255\/Q\u0110-CCTHA ng\u00e0y 11\/03\/2013 c\u1ee7a Chi c\u1ee5c thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 huy\u1ec7n L\u1ea5p V\u00f2, t\u1ec9nh \u0110\u1ed3ng Th\u00e1p. N\u1ebfu kho\u1ea3n <\/span>n\u1ee3 ph\u1ea3i thu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC th\u00ec H\u1ee3p t\u00e1c x\u00e3 Thanh Phong \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. N\u1ebfu kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC th\u00ec H\u1ee3p t\u00e1c x\u00e3 Thanh Phong kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr<\/span>\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 <\/span>C\u1ea7n Th\u01a1 c\u0103n c\u1ee9 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch t<\/span>hu\u1ebf TNDN \u0111\u1ed1i v\u1edbi kho\u1ea3n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 <\/span>C\u1ea7n Th\u01a1 bi<\/span>\u1ebft<\/span>.\/.<\/span><\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span><\/span>
\n – Ph\u00f3 TCT<\/span>r Cao Anh Tu\u1ea5n (\u0111\u1ec3 b<\/span>\/c);<\/span><\/span>
\n – V\u1ee5 PC (TCT);
\n– L\u01b0u: VT<\/span>, CS (3<\/span>b).<\/span><\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

Nguy\u1ec5n\u00a0Qu\u00fd Trung<\/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: 154\/TCT-CS V\/v ch\u00ednh s\u00e1ch thu\u1ebf TNDN 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 C\u1ea7n Th\u01a1. 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":29804,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4136,4137],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29788"}],"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=29788"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29788\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29804"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29788"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}