{"id":29799,"date":"2017-02-07T01:20:08","date_gmt":"2017-02-07T01:20:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29799"},"modified":"2017-02-07T01:20:08","modified_gmt":"2017-02-07T01:20:08","slug":"cong-van-so-150tct-cs-vv-hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29799","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 150\/TCT-CS V\/v ho\u00e0n thu\u1ebf 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>150\/TCT-CS<\/span><\/span>
\n V\/v<\/span><\/i> <\/i>ho\u00e0n thu\u1ebf 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

K\u00ednh g\u1eedi:<\/span><\/b> \u00d4ng Tr\u1ea7n V\u0103n H\u1eefu.<\/span><\/span>
\n (\u0110\/c: Kh\u00f3m 7, th\u1ecb tr\u1ea5n C\u00e0ng Long, h<\/span><\/i>u<\/i>y\u1ec7n C\u00e0ng Long, t\u1ec9nh Tr\u00e0 Vinh)<\/span><\/i><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s<\/span>\u1ed1 24102016\/CV ng<\/span>\u00e0y 24\/10\/2016 c\u1ee7a T\u1eadp <\/span>th\u1ec3 9 doanh nghi\u1ec7p xay x<\/span>\u00e1t v\u00e0 ch<\/span>\u1ebf bi\u1ebfn l\u01b0\u01a1ng th\u1ef1c do \u00f4ng Tr\u1ea7n V\u0103n H\u1eefu – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH L\u01b0\u01a1ng th\u1ef1c Hi\u1ec7p T\u00e0i thay m\u1eb7t v\u00e0 \u0111\u1ea1i di\u1ec7n v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s<\/span>\u1ed1 130\/2016\/TT-BTC ng\u00e0y 12\/08\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span>. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 106\/2016\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t<\/span>\u0103ng s\u1ed1 13\/2008\/QH12 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s<\/span>\u1ed1\u00a031\/2013\/QH13) quy \u0111\u1ecbnh v\u1ec1\u00a0ho\u00e0n thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c1<\/span>. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t<\/span>\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng ho\u1eb7c trong qu\u00fd th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo.\u201d<\/span><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/20<\/span>16\/N\u0110-CP ng\u00e0y 01\/07\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u 10. Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n

1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 <\/span>tr\u1ecb gia t<\/span>\u0103ng \u0111\u1ea7u v<\/span>\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h<\/span>\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti<\/span>\u1ebfp theo.\u201d<\/span><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s<\/span>\u1ed1 130\/2016\/TT-BTC ng\u00e0y 12\/08\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 18 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 v\u1ec1 ho\u00e0n thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu<\/span>\u1ebf\u00a0GTGT \u0111\u1ea7u\u00a0v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh<\/span>\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 s<\/span>\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh<\/span>\u1ea5u tr\u1eeb h\u1ebft ph\u00e1t sinh tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h<\/span>\u1ee3p k\u00ea khai theo qu\u00fd) \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC th\u00ec c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/span><\/p>\n

V\u00ed d\u1ee5: Doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd, t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 c\u00f3 s<\/span>\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 80 tri\u1ec7u th\u00ec doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 4\/2016. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c k\u1ef3 t<\/span>\u00ednh thu\u1ebf qu\u00fd 4\/2016, qu\u00fd 1\/2017 v\u00e0 qu\u00fd 2\/2017 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec doanh nghi\u1ec7p A chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh<\/span>\u1ea5u tr\u1eeb h<\/span>\u1ebft \u0111\u1ec3 ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2017 v\u00e0 c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.\u201d<\/span><\/span><\/p>\n

Ng\u00e0y 25\/07\/2016, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 10315\/BTC-TCT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 1 v\u1ec1 ho\u00e0n thu<\/span>\u1ebf GTGT th\u1ef1c hi\u1ec7n Lu\u1eadt s\u1ed1 106\/2016\/QH13 nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 s<\/span>\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ph\u00e1t sinh tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 (\u0111\u1ed1i v<\/span>\u1edbi tr<\/span>\u01b0\u1eddng h<\/span>\u1ee3p k\u00ea khai theo qu\u00fd) \u0111\u1ee7 \u0111i<\/span>\u1ec1u ki\u1ec7n ho\u00e0n thu<\/span>\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s<\/span>\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec c\u01a1 quan thu\u1ebf v\u1eabn ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh v\u00e0 gi\u1ea3i quy\u1ebft h<\/span>\u1ed3 s\u01a1 \u0111<\/span>\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo qu<\/span>y \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 \u00d4ng Tr\u1ea7n V\u0103n H\u1eefu bi\u1ebft.\/.<\/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 Cao Anh Tu\u1ea5n (\u0111\u1ec3 b<\/span>\/c);<\/span><\/span>
\n – C\u00e1c C\u1ee5c Thu\u1ebf t\u1ec9nh Tr\u00e0 Vinh, Ti\u1ec1n Giang, V\u0129nh Long
\n– V\u1ee5<\/span> PC-<\/span>BTC;<\/span><\/span>
\n – V\u1ee5 PC-TCT;
\n– L\u01b0u: VT<\/span>, CS (3).<\/span><\/span><\/td>\n		\n

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

L\u01b0u \u0110\u1ee9c Huy<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/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: 150\/TCT-CS V\/v ho\u00e0n thu\u1ebf GTGT. H\u00e0 N\u1ed9i, ng\u00e0y 12 th\u00e1ng 01 n\u0103m 2017 K\u00ednh g\u1eedi: \u00d4ng Tr\u1ea7n V\u0103n H\u1eefu. (\u0110\/c: Kh\u00f3m 7, th\u1ecb tr\u1ea5n C\u00e0ng Long, huy\u1ec7n C\u00e0ng Long, t\u1ec9nh..<\/p>\n","protected":false},"author":7,"featured_media":29815,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4142,2627],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29799"}],"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=29799"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29799\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29815"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29799"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}