{"id":29856,"date":"2017-02-15T01:45:52","date_gmt":"2017-02-15T01:45:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29856"},"modified":"2017-02-15T01:45:52","modified_gmt":"2017-02-15T01:45:52","slug":"cong-van-so-92tct-kk-vv-ke-khai-hoa-don-bo-sot","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29856","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 92\/TCT-KK V\/v k\u00ea khai h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT<\/b><\/span>\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\u1ed1: <\/span>92\/TCT-KK<\/span><\/span>
\n V\/v k\u00ea khai kh\u1ea5u tr\u1eeb thu<\/span><\/i>\u1ebf<\/i> GTGT \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y <\/span>10 <\/i>th\u00e1ng<\/span> 01<\/i> n\u0103m 2017<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n
\n

K\u00ednh g\u1eedi:<\/span><\/b><\/span><\/p>\n<\/td>\n

– C\u1ee5c Thu\u1ebf t\u1ec9nh Thanh H\u00f3a
\n– <\/span>C\u00f4ng t<\/span>y TNHH MTV S\u1eefa Lam S\u01a1n
\n(\u0110\/c: KCN L<\/i><\/span>\u00ea<\/i> M\u00f4n, TP. Thanh H\u00f3a, t<\/span>\u1ec9<\/i>nh Thanh H\u00f3a)<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s<\/span>\u1ed1 165\/CV-SLS.TCKT \u0111\u1ec1 ng\u00e0y 22\/11\/2016 c\u1ee7a C\u00f4ng ty TNHH MTV S\u1eefa Lam S\u01a1n v\u1ec1 k\u00ea khai kh\u1ea5u tr\u1eeb h\u00f3a \u0111\u01a1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ea7u v\u00e0o b\u1ecf s\u00f3t, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i:<\/span><\/p>\n

– Kho\u1ea3n 6, \u0110i\u1ec1u 1 Lu\u1eadt 31\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf GTGT quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cThu\u1ebf gi\u00e1 t<\/span>r<\/i>\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong th\u00e1ng n\u00e0o \u0111\u01b0\u1ee3c k<\/span>\u00ea<\/i> khai, kh<\/span>\u1ea5<\/i>u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s<\/span>\u1ed1\u00a0<\/i>thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s<\/span>\u1ed1<\/i> thu<\/span>\u1ebf<\/i> gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o kh<\/span>i<\/i> k\u00ea khai, kh<\/span>\u1ea5<\/i>u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b<\/span>\u1ed5<\/i> sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b<\/span>\u1ed1<\/i> quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu<\/span>\u1ebf<\/i>, thanh tra thu\u1ebf t<\/span>\u1ea1<\/i>i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf<\/i>.\u201d<\/span><\/i><\/span><\/p>\n

– Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai ch<\/span>\u00ed<\/i>nh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i <\/span>d<\/i>ung trong t<\/span>\u1edd<\/i> khai thu<\/span>\u1ebf<\/i> v\u00e0 n\u1ed9p \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb; t\u00e0i <\/span>l<\/i>i\u1ec7u q<\/span>u<\/i>y \u0111\u1ecbnh trong h<\/span>\u1ed3<\/i> s\u01a1 khai thu<\/span>\u1ebf<\/i> v\u1edbi c\u01a1 quan qu\u1ea3n <\/span>l\u00fd<\/i> thu<\/span>\u1ebf<\/i><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo q<\/span>u<\/i>y \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh h<\/span>\u1ed3 <\/i>s\u01a1 khai thu\u1ebf. H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu<\/span>\u1ebf<\/i> v\u00e0o b<\/span>\u1ea5<\/i>t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a <\/span>l<\/i>\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu<\/span>\u1ebf<\/i>, c\u01a1 quan c<\/span>\u00f3<\/i> th<\/span>\u1ea9<\/i>m quy<\/span>\u1ec1<\/i>n c\u00f4ng b<\/span>\u1ed1<\/i> quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf.<\/span><\/i><\/span><\/p>\n

Kh<\/span>i <\/i>c\u01a1 quan thu\u1ebf, c\u01a1 quan c<\/span>\u00f3<\/i> th<\/span>\u1ea9<\/i>m quy<\/span>\u1ec1<\/i>n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed <\/span>l\u00fd <\/i>v\u1ec1<\/span><\/i> thu<\/span>\u1ebf<\/i> sau ki\u1ec3m tra, thanh tra; n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf<\/i> ph\u00e1t hi\u1ec7n h<\/span>\u1ed3<\/i> s\u01a1 khai thu<\/span>\u1ebf<\/i> \u0111\u00e3 n\u1ed9p v\u00e0 \u0111\u01b0\u1ee3c ki\u1ec3m tra, thanh tra (li\u00ean quan \u0111<\/span>\u1ebf<\/i>n th\u1eddi k\u1ef3, ph\u1ea1m vi ki\u1ec3m tra, thanh <\/span>tr<\/i>a) c\u00f2n sai s\u00f3t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf<\/i> \u0111\u01b0\u1ee3c t\u1ef1 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh; vi\u1ec7c x\u1eed l\u00fd c\u0103n c\u1ee9 ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 nguy\u00ean nh\u00e2n kh\u00e1ch quan, ch\u1ee7 quan c\u1ee7a vi\u1ec7c khai s\u00f3t, ch\u01b0a \u0111<\/span>\u00fa<\/i>ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh<\/span>\u201d.<\/i><\/span><\/p>\n

C<\/span>\u0103n c\u1ee9 c<\/span>\u00e1c quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf t\u1ec9nh Thanh H\u00f3a th\u1ef1c hi\u1ec7n ki\u1ec3m <\/span>tra th\u1ef1c t\u1ebf t\u1ea1i C\u00f4ng ty TNHH MTV S\u1eefa Lam S\u01a1n \u0111\u1ed1i v\u1edb<\/span>i c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 li\u00ean quan \u0111<\/span>\u1ebfn c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thu\u1ebf GTGT k<\/span>\u00ea khai sau th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy<\/span>\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf v<\/span>\u00e0 ki\u1ec3m tra sau ho\u00e0n thu\u1ebf, c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c hi\u1ec7n x\u1eed l\u00fd theo quy \u0111<\/span>\u1ecbnh Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft, th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Nh\u01b0 tr\u00ean;
\n– V\u1ee5 CS, PC, T tra;
\n– L\u01b0u: VT, KK (3b).<\/span><\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/span>
\n<\/b>KT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 K\u00ca KHAI V\u00c0 K\u1ebe TO\u00c1N THU\u1ebe<\/span>
\n<\/b>PH\u00d3 V<\/span>\u1ee4<\/b> TR\u01af\u1edeNG<\/span><\/b><\/span><\/p>\n

L\u00ea Thu Mai<\/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: 92\/TCT-KK V\/v k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t H\u00e0 N\u1ed9i, ng\u00e0y 10 th\u00e1ng 01 n\u0103m 2017   K\u00ednh g\u1eedi: – C\u1ee5c Thu\u1ebf t\u1ec9nh Thanh..<\/p>\n","protected":false},"author":7,"featured_media":29876,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4156,4157],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29856"}],"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=29856"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29856\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29876"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29856"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}