{"id":29951,"date":"2017-02-24T01:12:41","date_gmt":"2017-02-24T01:12:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29951"},"modified":"2017-02-24T01:12:41","modified_gmt":"2017-02-24T01:12:41","slug":"cong-van-so-467tct-dnl-ve-thue-gia-tri-gia-tang-duoc-khau-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29951","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 467\/TCT-DNL v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n<\/strong>T\u1ed4<\/strong>NG C\u1ee4C THU\u1ebe
\n——-<\/strong><\/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—————<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 467\/TCT-DNL<\/span>
\n V\/v thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/em><\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 2 n\u0103m 2017<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi: <\/strong>Ng\u00e2n h\u00e0ng TMCP Ti\u00ean Phong.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n s\u1ed1 018\/2017\/CV-TPB.KTC c\u1ee7a Ng\u00e2n h\u00e0ng TMCP Ti\u00ean Phong \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u0103m 2016. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m 1c, 1d \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-QP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 khai thu\u1ebf GTGT quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cc) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kinh doanh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c; n\u1ebfu \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/em><\/p>\n

d) N\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 2% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%) ho\u1eb7c theo t\u1ef7 l\u1ec7 1% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%) tr\u00ean doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.\u201d<\/span><\/em><\/p>\n

T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT- BTC <\/a>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 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 gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\u201c2. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.<\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u00e0ng th\u00e1ng t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng, cu\u1ed1i n\u0103m c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n t\u00ednh ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a n\u0103m \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 t\u1ea1m ph\u00e2n b\u1ed5 kh\u1ea5u tr\u1eeb theo th\u00e1ng.\u201d.<\/span><\/p>\n

T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 01 \u0111\u1ebfn k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 06 n\u0103m 2016, Ng\u00e2n h\u00e0ng TMCP Ti\u00ean Phong th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf t\u1ea1i t\u1eebng chi nh\u00e1nh. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 07 \u0111\u1ebfn k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12 n\u0103m 2016, Ng\u00e2n h\u00e0ng TMCP Ti\u00ean Phong th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT t\u1eadp trung t\u1ea1i H\u1ed9i s\u1edf ch\u00ednh v\u00e0 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho t\u1eebng Chi nh\u00e1nh. Do \u0111\u00f3, vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u0103m 2016 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 01 \u0111\u1ebfn th\u00e1ng 06 n\u0103m 2016: Ng\u00e2n h\u00e0ng TMCP Ti\u00ean Phong x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb th\u00e1ng 01 \u0111\u1ebfn th\u00e1ng 06 n\u0103m 2016 t\u1ea1i t\u1eebng Chi nh\u00e1nh, H\u1ed9i s\u1edf ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT- BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 07 \u0111\u1ebfn th\u00e1ng 12 n\u0103m 2016: Ng\u00e2n h\u00e0ng TMCP Ti\u00ean Phong x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb th\u00e1ng 07 \u0111\u1ebfn th\u00e1ng 12 n\u0103m 2016 t\u1ea1i H\u1ed9i S\u1edf ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT- BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i Chi nh\u00e1nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 tr\u00ean s\u1ed1 thu\u1ebf \u0111\u00e3 ph\u00e2n b\u1ed5 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7 n\u0103m 2016 \u0111\u1ebfn k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12 n\u0103m 2016.<\/span><\/p>\n

S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i t\u1eebng Chi nh\u00e1nh, H\u1ed9i s\u1edf ch\u00ednh n\u0103m 2016 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb th\u00e1ng 01 \u0111\u1ebfn th\u00e1ng 06 n\u0103m 2016 x\u00e1c \u0111\u1ecbnh l\u1ea1i t\u1ea1i t\u1eebng Chi nh\u00e1nh, H\u1ed9i s\u1edf ch\u00ednh c\u1ed9ng v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb th\u00e1ng 07 \u0111\u1ebfn th\u00e1ng 12 n\u0103m 2016 x\u00e1c \u0111\u1ecbnh t\u1ea1i t\u1eebng Chi nh\u00e1nh, H\u1ed9i s\u1edf ch\u00ednh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 Ng\u00e2n h\u00e0ng TMCP Ti\u00ean Phong \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i:<\/span>
\n – V\u1ee5 CS, KK, PC;<\/span>
\n – L\u01b0u: VT. DNL (2b).<\/span><\/td>\n		\n

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

 <\/p>\n

\u0110\u1eb7ng Ng\u1ecdc Minh<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/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: 467\/TCT-DNL V\/v thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 2 n\u0103m 2017   K\u00ednh g\u1eedi: Ng\u00e2n h\u00e0ng TMCP Ti\u00ean Phong. T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n..<\/p>\n","protected":false},"author":7,"featured_media":29952,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4177,4178],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29951"}],"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=29951"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29951\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29952"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29951"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}