{"id":29887,"date":"2017-02-12T23:03:22","date_gmt":"2017-02-12T23:03:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29887"},"modified":"2017-02-13T00:03:55","modified_gmt":"2017-02-13T00:03:55","slug":"cong-van-so-5681tct-dnl-vv-xu-ly-loi-nhuan-sau-thue-cua-cac-doanh-nghiep-do-to-chuc-dang-thanh-lap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29887","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 5681\/TCT-DNL vv x\u1eed l\u00fd l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p do t\u1ed5 ch\u1ee9c \u0110\u1ea3ng th\u00e0nh l\u1eadp."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span>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: 5681 \/TCT-DNL<\/span>V\/v: x\u1eed l\u00fd l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c doanh nghi\u1ec7p do t\u1ed5 ch\u1ee9c \u0110\u1ea3ng th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd.<\/em><\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 08 th\u00e1ng 12 n\u0103m 2016<\/span> <\/p>\n

 <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng<\/em><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c v\u01b0\u1edbng m\u1eafc c\u1ee7a m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb li\u00ean quan \u0111\u1ebfn vi\u1ec7c n\u1ed9p l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i (LNCL) c\u1ee7a doanh nghi\u1ec7p do t\u1ed5 ch\u1ee9c \u0110\u1ea3ng th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, sau khi b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 71\/2013\/N\u0110-CP ng\u00e0y 11\/7\/2013 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2015\/N\u0110-CP ng\u00e0y 13\/10\/2016 (thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 71\/2013\/N\u0110-CP) v\u1ec1 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7;<\/span><\/p>\n

Th\u1ef1c hi\u1ec7n \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 t\u1ea1i Th\u00f4ng b\u00e1o s\u1ed1 360\/TB-VPCP ng\u00e0y 04\/11\/2016 c\u1ee7a V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 th\u00f4ng b\u00e1o k\u1ebft lu\u1eadn c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 t\u1ea1i cu\u1ed9c h\u1ecdp Th\u01b0\u1eddng tr\u1ef1c Ch\u00ednh ph\u1ee7 v\u1ec1 x\u1eed l\u00fd c\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i c\u1ee7a doanh nghi\u1ec7p do t\u1ed5 ch\u1ee9c \u0110\u1ea3ng th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd;<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n

Kh\u00f4ng thu v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc kho\u1ea3n l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do t\u1ed5 ch\u1ee9c \u0110\u1ea3ng th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd. Vi\u1ec7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00e0y do ch\u1ee7 s\u1edf h\u1eefu quy\u1ebft \u0111\u1ecbnh (\u00e1p d\u1ee5ng cho ni\u00ean \u0111\u1ed9 t\u1eeb n\u0103m 2013 tr\u1edf \u0111i).<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 c\u00e1c C\u1ee5c Thu\u1ebf bi\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n.\/<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/strong><\/span>– Nh\u01b0 tr\u00ean;<\/span><\/p>\n

– B\u1ed9 tr\u01b0\u1edfng \u0110inh Ti\u1ebfn D\u0169ng (\u0111\u1ec3 b\/c);<\/span><\/p>\n

– Th\u1ee9 tr\u01b0\u1edfng \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n (\u0111\u1ec3 b\/c)<\/span><\/p>\n

– \u00a0L\u01b0u: VT, DNL (2b).<\/span><\/td>\n

\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

PH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u0110\u1eb7ng Ng\u1ecdc Minh<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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: 5681 \/TCT-DNLV\/v: x\u1eed l\u00fd l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c doanh nghi\u1ec7p do t\u1ed5 ch\u1ee9c \u0110\u1ea3ng th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd. H\u00e0 N\u1ed9i, ng\u00e0y 08 th\u00e1ng 12 n\u0103m 2016    K\u00ednh..<\/p>\n","protected":false},"author":7,"featured_media":29888,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4163,4164],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29887"}],"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=29887"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29887\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29888"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29887"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}