{"id":30015,"date":"2017-03-18T01:22:00","date_gmt":"2017-03-18T01:22:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30015"},"modified":"2017-04-08T04:35:54","modified_gmt":"2017-04-08T04:35:54","slug":"dich-vu-phan-mem-khong-chiu-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30015","title":{"rendered":"D\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m kh\u00f4ng ch\u1ecbu thu\u1ebf"},"content":{"rendered":"<div id=\"attachment_30124\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Dich-vu-phan-mem.jpg\"><img aria-describedby=\"caption-attachment-30124\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-30124\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Dich-vu-phan-mem-300x208.jpg\" alt=\"D\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m\" width=\"300\" height=\"208\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Dich-vu-phan-mem-300x208.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Dich-vu-phan-mem.jpg 605w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-30124\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">D\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nhi\u1ec1u doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m, nh\u01b0ng ch\u01b0a ch\u01b0a hi\u1ec3u r\u00f5 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 nh\u1eefng d\u1ecbch v\u1ee5 n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m kh\u00f4ng ch\u1ecbu thu\u1ebf<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. S\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i kho\u1ea3n 21 \u0110i\u1ec1u 4 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">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 v\u1ec1 thu\u1ebf GTGT quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c21. Ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh bao g\u1ed3m s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh, c\u00f3 hai \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. D\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m\u00a0l\u00e0 d\u1ecbch v\u1ee5 n\u00e0o?<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 71\/2007\/N\u0110-CP ng\u00e0y 03\/05\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u1ec1 c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 th\u00f4ng tin quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c10. D\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m l\u00e0 ho\u1ea1t \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp h\u1ed7 tr\u1ee3, ph\u1ee5c v\u1ee5 vi\u1ec7c s\u1ea3n xu\u1ea5t, c\u00e0i \u0111\u1eb7t, khai th\u00e1c, s\u1eed d\u1ee5ng, n\u00e2ng c\u1ea5p, b\u1ea3o h\u00e0nh, b\u1ea3o tr\u00ec ph\u1ea7n m\u1ec1m v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng t\u1ef1 kh\u00e1c li\u00ean quan \u0111\u1ebfn ph\u1ea7n m\u1ec1m\u201d.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i c\u00f4ng v\u0103n s\u1ed1<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-404tct-cs-thue-gtgt-doi-voi-dich-vu-phan-mem\/\">\u00a0404\/TCT-CS <\/a>c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf, h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, c\u00f3 h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;&#8230;cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00e0i \u0111\u1eb7t, \u0111\u00e0o t\u1ea1o ph\u1ea7n m\u1ec1m CargoWise One th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh n\u00eau tr\u00ean \u2013 ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c C\u00f4ng ty TNHH MBS Logistics Vi\u1ec7t Nam mua c\u1ee7a WiseTech Global (m\u1ed9t t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00e1c) t\u1ea1i Vi\u1ec7t Nam th\u00ec h\u1ee3p \u0111\u1ed3ng n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 21 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC n\u00eau tr\u00ean.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u1ea1t \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp h\u1ed7 tr\u1ee3 vi\u1ec7c \u00a0s\u1ea3n su\u1ea5t<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u1ea1t \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp h\u1ed7 tr\u1ee3 vi\u1ec7c c\u00e0i \u0111\u1ea1t\u00a0khai th\u00e1c, s\u1eed d\u1ee5ng, n\u00e2ng c\u1ea5p, b\u1ea3o h\u00e0nh, b\u1ea3o tr\u00ec ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u1ea1t \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp h\u1ed7 tr\u1ee3 vi\u1ec7c \u0111\u00e0o t\u1ea1o s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o C\u00f4ng v\u0103n s\u1ed1<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-404tct-cs-thue-gtgt-doi-voi-dich-vu-phan-mem\/\">\u00a0\u00a0404\/TCT-CS<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Nhi\u1ec1u doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m, nh\u01b0ng ch\u01b0a ch\u01b0a hi\u1ec3u r\u00f5 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 nh\u1eefng d\u1ecbch v\u1ee5 n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft sau: D\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m..<\/p>\n","protected":false},"author":7,"featured_media":30124,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4213,4214],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30015"}],"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=30015"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30015\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30124"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30015"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}