{"id":29959,"date":"2017-02-25T02:20:50","date_gmt":"2017-02-25T02:20:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29959"},"modified":"2017-02-25T02:20:50","modified_gmt":"2017-02-25T02:20:50","slug":"cong-van-so-476tct-cs-ve-khai-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29959","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 476\/TCT-CS v\u1ec1 khai thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng."},"content":{"rendered":"\n\n\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: 476\/TCT-CS<\/span>
\n V\/v: ch\u00ednh s\u00e1ch thu\u1ebf.<\/em><\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2017<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n

K\u00ednh g\u1eedi:<\/strong><\/span><\/td>\n– Chi nh\u00e1nh C\u00f4ng ty TNHH Jollibee Vi\u1ec7t Nam t\u1ea1i Kh\u00e1nh H\u00f2a;<\/span>
\n (L\u1ea7u 3, Marximark Nha Trang, TP Nha Trang, t\u1ec9nh Kh\u00e1nh H\u00f2a)
\n<\/em>– C\u1ee5c thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a.<\/span><\/td>\n<\/tr>\n
<\/td>\n\u00a0<\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 6364\/CT-Ktra1 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a v\u00e0 v\u0103n b\u1ea3n 1210\/15-JBNT c\u1ee7a Chi nh\u00e1nh C\u00f4ng ty TNHH Jollibee Vi\u1ec7t Nam t\u1ea1i Kh\u00e1nh H\u00f2a v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, 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 ti\u1ebft c, d, e kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 28\/2011\/TT-BTC ng\u00e0y 28\/02\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn: \u201c\u0110i\u1ec1u 10. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n

1. Tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

\u2026<\/span><\/p>\n

c) 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><\/p>\n

\u2026<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec:<\/span><\/p>\n

N\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c c\u00f3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t, khi \u0111i\u1ec1u chuy\u1ec3n b\u00e1n th\u00e0nh ph\u1ea9m ho\u1eb7c th\u00e0nh ph\u1ea9m, k\u1ec3 c\u1ea3 xu\u1ea5t cho tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0m c\u0103n c\u1ee9 k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

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 ho\u1eb7c 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.<\/span><\/p>\n

\u2026<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \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 (sau \u0111\u00e2y g\u1ecdi l\u00e0 kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai \u0111\u00f3.\u201d<\/span><\/p>\n

T\u1ea1i ti\u1ebft c, d, \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn: \u2018\u2018\u0110i\u1ec1u 11. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n

Tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u01a1 quan thu\u1ebf<\/span><\/p>\n

\u2026<\/span><\/p>\n

c) 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><\/p>\n

\u2026<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec:<\/span><\/p>\n

N\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c c\u00f3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t, khi \u0111i\u1ec1u chuy\u1ec3n b\u00e1n th\u00e0nh ph\u1ea9m ho\u1eb7c th\u00e0nh ph\u1ea9m, k\u1ec3 c\u1ea3 xu\u1ea5t cho tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0m c\u0103n c\u1ee9 k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

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.<\/span><\/p>\n

\u2026<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \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 (sau \u0111\u00e2y g\u1ecdi l\u00e0 kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.\u201d<\/span><\/p>\n

Theo tr\u00ecnh b\u00e0y c\u1ee7a doanh nghi\u1ec7p v\u00e0 C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a, Chi nh\u00e1nh C\u00f4ng ty TNHH Jollibee Vi\u1ec7t Nam t\u1ea1i Kh\u00e1nh H\u00f2a b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng t\u1eeb ng\u00e0y 15\/5\/2011, c\u00f3 con d\u1ea5u, m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, l\u00e0 Chi nh\u00e1nh h\u1ea1ch to\u00e1n theo h\u00ecnh th\u1ee9c ph\u1ee5 thu\u1ed9c c\u1ee7a C\u00f4ng ty TNHH Jollibee Vi\u1ec7t Nam c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i TP H\u1ed3 Ch\u00ed Minh, Chi nh\u00e1nh tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00f3 ph\u00e1t sinh doanh thu h\u00e0ng ng\u00e0y, xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf, b\u1ea3ng k\u00ea thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i Kh\u00e1nh H\u00f2a t\u1eeb khi ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

C\u0103n c\u1ee9 theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, Chi nh\u00e1nh kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 2% tr\u00ean doanh thu b\u00e1n h\u00e0ng ch\u01b0a c\u00f3 thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a Chi nh\u00e1nh t\u1ea1i Kh\u00e1nh H\u00f2a.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 Chi nh\u00e1nh C\u00f4ng ty TNHH JolIibee Vi\u1ec7t Nam t\u1ea1i Kh\u00e1nh H\u00f2a v\u00e0 C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a bi\u1ebft.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – PTCT Cao Anh Tu\u1ea5n (\u0111\u1ec3 b\/c);<\/span>
\n – V\u1ee5 PC – BTC;<\/span>
\n – V\u1ee5 PC, KK&KTT – TCT;<\/span>
\n – L\u01b0u: VT, CS (3).<\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nV\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH<\/strong><\/span><\/p>\n

L\u01b0u \u0110\u1ee9c Huy<\/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: 476\/TCT-CS V\/v: ch\u00ednh s\u00e1ch thu\u1ebf. H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2017 K\u00ednh g\u1eedi: – Chi nh\u00e1nh C\u00f4ng ty TNHH Jollibee Vi\u1ec7t Nam t\u1ea1i Kh\u00e1nh H\u00f2a; (L\u1ea7u 3, Marximark..<\/p>\n","protected":false},"author":7,"featured_media":29960,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4180,4181],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29959"}],"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=29959"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29959\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29960"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29959"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}