{"id":29931,"date":"2017-02-21T08:37:44","date_gmt":"2017-02-21T08:37:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29931"},"modified":"2017-02-21T08:42:17","modified_gmt":"2017-02-21T08:42:17","slug":"cong-van-so-373tct-kk-hoan-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29931","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 373\/TCT-KK: Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n T\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/strong><\/span><\/p>\n<\/td>\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—————<\/strong><\/span><\/td>\n<\/tr>\n
\n

S\u1ed1: 373\/TCT-KK<\/span>
\n V\/v ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/em><\/span><\/p>\n<\/td>\n

H\u00e0 N\u1ed9i, ng\u00e0y 06<\/em> th\u00e1ng 02<\/em> n\u0103m 2017<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n c\u1ee7a m\u1ed9t s\u1ed1 c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p v\u01b0\u1edbng m\u1eafc trong gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft 12 th\u00e1ng li\u00ean t\u1ee5c trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp c\u1ee7a Lu\u1eadt s\u1ed1 106\/2016\/QH13 v\u00e0 khai b\u1ed5 sung ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf; 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 Kho\u1ea3n 1 \u0110i\u1ec1u 34 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf;<\/span><\/p>\n

C\u0103n c\u1ee9 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><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 7 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 31\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh; 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 chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT; 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 thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

Ng\u00e0y 25\/7\/2016, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 10315\/BTC-TCT<\/a> v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n Lu\u1eadt s\u1ed1 106\/2016\/QH13.<\/span><\/p>\n

Ng\u00e0y 30\/9\/2016, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 13804\/BTC-TCT v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00e1c th\u00e1ng cu\u1ed1i n\u0103m 2016.<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 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\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao trong ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 6\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 2\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd), c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o l\u0169y k\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft, \u0111\u1ed3ng th\u1eddi \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a 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 k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung ch\u01b0a \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u00f4ng v\u0103n 4943\/TCT-KK<\/a> ng\u00e0y 23\/11\/2015 nh\u01b0ng kh\u00f4ng l\u00e0m sai s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kh\u00f4ng l\u00e0m sai s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n (ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng khai v\u00e0o ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u00e1c k\u1ef3 tr\u01b0\u1edbc m\u00e0 khai v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 c\u00f2n kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n qua ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh trong k\u1ef3) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi k\u00ea khai ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh.<\/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 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n\n\n\n
\u00a0N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/em>
\n– Th\u1ee9 tr\u01b0\u1edfng \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n (\u0111\u1ec3 b\/c);
\n– V\u1ee5 CST, PC, TTr (BTC);
\n– V\u1ee5 CS, PC, TTr, KTNB, DNL (TCT);
\n– L\u01b0u: VT, (KK 3b).<\/em><\/span><\/span><\/td>\n		\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/em><\/strong><\/span><\/p>\n

 <\/p>\n

Nguy\u1ec5n \u0110\u1ea1i Tr\u00ed<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\n

 <\/p>\n

 <\/p>\n

\u00a0<\/strong><\/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: 373\/TCT-KK V\/v ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng H\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 02 n\u0103m 2017 K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng T\u1ed5ng c\u1ee5c..<\/p>\n","protected":false},"author":7,"featured_media":29932,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2627,4171,4172],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29931"}],"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=29931"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29931\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29932"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29931"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}