{"id":29824,"date":"2017-02-08T02:45:02","date_gmt":"2017-02-08T02:45:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29824"},"modified":"2017-02-08T02:45:02","modified_gmt":"2017-02-08T02:45:02","slug":"cong-van-so-5687tct-cs-ve-thue-gtgt-doi-voi-cac-khoan-chi-cho-dai-ly-bao-hiem-nhan-tho","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29824","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 5687\/TCT-CS v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi cho \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd"},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/strong>T\u1ed4NG C\u1ee4C THU\u1ebe<\/strong><\/span><\/td>\nC\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span><\/strong>
\n \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span><\/strong><\/td>\n<\/tr>\n
S\u1ed1: 5687\/TCT-CS<\/span>V\/v thu\u1ebf GTGT<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 08 th\u00e1ng 12 n\u0103m 2016<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi: C\u00f4ng t\u1ef5 TNHH Manulife (Vi\u1ec7t Nam).<\/span><\/p>\n

(T\u00f2a nh\u00e0 Manulife Plaza, 75 Ho\u00e0ng V\u0103n Th\u00e1i, P.T\u00e2n Ph\u00fa, Q. 7, Tp.H\u1ed3 Ch\u00ed Minh)<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 s\u1ed1 0664\/2016\/FA ng\u00e0y 24\/08\/2016 c\u1ee7a C\u00f4ng ty TNHH Manulife (Vi\u1ec7t Nam) v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi cho \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 7 \u0110i\u1ec1u 4 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 thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT v\u00e0 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 chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT;\u00a0<\/span><\/p>\n

C\u0103n c\u1ee9 \u0111i\u1ec3m \u0111 kho\u1ea3n 7 \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 n\u00eau tr\u00ean h\u01b0\u1edbng d\u1eabn c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT.<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau tr\u00ean h\u01b0\u1edbng d\u1eabn Thu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean v\u00e0 h\u1ed3 s\u01a1 h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m g\u1eedi k\u00e8m c\u00f4ng v\u0103n s\u1ed1 0664\/2016\/FA ng\u00e0y 24\/08\/2016 c\u1ee7a C\u00f4ng ty TNHH Manulife (Vi\u1ec7t Nam), tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH Manulife (Vi\u1ec7t Nam) k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd ph\u00e2n ph\u1ed1i qua c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00e1c \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m) \u0111\u1ec3\u00a0th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng ti\u1ebfp th\u1ecb, ph\u00e2n ph\u1ed1i, ch\u00e0o b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m c\u1ee7a C\u00f4ng ty TNHH Manulife (Vi\u1ec7t Nam) th\u00ec:<\/span><\/p>\n

– Hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT;<\/span><\/p>\n

– Kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd \u0111\u1ea1i l\u00fd (bao g\u1ed3m chi ph\u00ed tuy\u1ec3n d\u1ee5ng, qu\u1ea3n l\u00fd v\u00e0 \u0111\u00e0o t\u1ea1o \u0111\u1ea1i l\u00fd) m\u00e0 c\u00e1c \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ebfm nh\u1eadn \u0111\u00ea th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 cho C\u00f4ng ty TNHH Manulife (Vi\u1ec7t Nam) ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 10%;<\/span><\/p>\n

– V\u1ec1 n\u1ed9i dung t\u01b0\u01a1ng t\u1ef1 h\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n th\u01b0\u1edfng doanh s\u1ed1 theo qu\u00fd v\u00e0 theo n\u0103m d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 ng\u00e2n h\u00e0ng \u0111\u1ea1t \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 1417\/TCT-CS ng\u00e0y 15\/04\/2015 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 (g\u1eedi k\u00e8m b\u1ea3n photocopy c\u00f4ng v\u0103n s\u1ed1 1417\/TCT-CS).<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 C\u00f4ng ty TNHH Manulife (Vi\u1ec7t Nam) \u0111\u01b0\u1ee3c bi\u1ebft.<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNHT\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: 5687\/TCT-CSV\/v thu\u1ebf GTGT H\u00e0 N\u1ed9i, ng\u00e0y 08 th\u00e1ng 12 n\u0103m 2016 K\u00ednh g\u1eedi: C\u00f4ng t\u1ef5 TNHH Manulife (Vi\u1ec7t Nam). (T\u00f2a nh\u00e0 Manulife Plaza, 75 Ho\u00e0ng V\u0103n Th\u00e1i, P.T\u00e2n Ph\u00fa, Q. 7, Tp.H\u1ed3 Ch\u00ed..<\/p>\n","protected":false},"author":7,"featured_media":29825,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4145,4146],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29824"}],"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=29824"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29824\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29825"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29824"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}