{"id":30022,"date":"2017-03-11T01:20:37","date_gmt":"2017-03-11T01:20:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30022"},"modified":"2017-03-11T01:20:37","modified_gmt":"2017-03-11T01:20:37","slug":"cong-van-360tct-kk-ve-viec-ke-khai-thue-theo-quy","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30022","title":{"rendered":"C\u00f4ng v\u0103n 360\/TCT-KK v\u1ec1 vi\u1ec7c k\u00ea khai thu\u1ebf theo qu\u00fd"},"content":{"rendered":"\n\n\n\n
\n

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

S\u1ed1: <\/span>360\/TCT-<\/span>KK
\n<\/span>V\/v <\/span><\/i>k\u00ea khai thu\u1ebf theo qu\u00fd<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y <\/span>02 <\/i>th\u00e1ng<\/span><\/i> 2 <\/i>n\u0103m 201<\/span>7<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

K\u00ednh g\u1eedi:<\/span><\/b> C\u00f4ng ty C\u1ed5 Ph\u1ea7n Tr\u00ed Tri<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 02CVT\/2016 ng\u00e0y 23\/12\/2016 c\u1ee7a C\u00f4ng ty C\u1ed5 Ph\u1ea7n Tr\u00ed Tri \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf GTGT theo qu\u00fd. V\u1ec1 vi\u1ec7c n\u00e0y, T<\/span>\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 151\/TT-BTC<\/a> ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b, Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a><\/span> v\u1ec1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu<\/span>\u00fd:<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u 15. <\/span><\/i><\/b>S\u1eeda \u0111\u1ed5i, <\/span>b\u1ed5<\/i> sung \u0111i\u1ec3m b, Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n

\u201cb<\/span>)<\/i> Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu<\/span>\u00fd<\/i><\/span><\/p>\n

b.<\/span>1<\/i>) \u0110<\/span>\u1ed1<\/i>i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd<\/span><\/i><\/span><\/p>\n

Khai thu<\/span>\u1ebf<\/i> theo qu\u00fd \u00e1p d\u1ee5ng \u0111<\/span>\u1ed1<\/i>i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi<\/span>\u00e1<\/i> tr\u1ecb gia t\u0103ng c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h<\/span>\u00f3a<\/i> v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k<\/span>\u1ec1<\/i> t\u1eeb 50 t\u1ef7 \u0111<\/span>\u1ed3<\/i>ng tr\u1edf xu<\/span>\u1ed1<\/i>ng.<\/span><\/i><\/span><\/p>\n

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

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu<\/span>\u1ebf <\/i>theo th\u00e1ng hay khai thu\u1ebf theo <\/span>qu\u00fd<\/i> \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo quy \u0111\u1ecbn<\/span>h.<\/i><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 thu\u1ed9c \u0111<\/span>\u1ed1<\/i>i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu<\/span>\u00fd <\/i>mu\u1ed1n chuy<\/span>\u1ec3<\/i>n sang khai thu\u1ebf theo th\u00e1ng th\u00ec g\u1eedi th\u00f4ng b\u00e1o (theo <\/span>M\u1eab<\/i>u s<\/span>\u1ed1<\/i> 07\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) cho c\u01a1 quan thu\u1ebf qu\u1ea3n l<\/span>\u00fd<\/i> tr\u1ef1c <\/span>ti\u1ebfp<\/i> ch\u1eadm nh\u1ea5t l\u00e0 c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng \u0111<\/span>\u1ea7<\/i>u ti\u00ean c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u khai thu\u1ebf GTGT theo th\u00e1ng.<\/span><\/i><\/span><\/p>\n

b. 2) Th\u1eddi k\u1ef3 khai thu\u1ebf theo qu<\/span>\u00fd<\/i><\/span><\/p>\n

– Vi\u1ec7c th\u1ef1c hi\u1ec7n khai thu<\/span>\u1ebf<\/i> theo qu<\/span>\u00fd<\/i> hay theo th\u00e1ng \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh tr\u1ecdn n\u0103m <\/span>d\u01b0\u01a1ng <\/i>l\u1ecbch v\u00e0 \u1ed5n \u0111\u1ecbnh theo chu k\u1ef3 3 n\u0103m. R<\/span>i<\/i>\u00eang chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111<\/span>\u1ea7<\/i>u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t<\/span>\u00ed<\/i>nh k\u1ec3 t\u1eeb ng\u00e0y 0<\/span>1<\/i>\/<\/span>1<\/i>0\/20<\/span>1<\/i>4 \u0111\u1ebfn h\u1ebft ng\u00e0y 3<\/span>1<\/i>\/<\/span>1<\/i>2\/20<\/span>1<\/i>6.<\/span><\/i><\/span><\/p>\n

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

– Trong chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh theo th\u00e1ng, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c qua thanh tra, ki<\/span>\u1ec3<\/i>m tra, c\u01a1 quan thu<\/span>\u1ebf<\/i> k\u1ebft lu\u1eadn doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc <\/span>li\u1ec1n k\u1ec1 <\/i>c\u1ee7a chu k\u1ef3 khai thu\u1ebf <\/span>\u1ed5n <\/i>\u0111\u1ecbnh n\u00e0y t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu<\/span>\u1ed1<\/i>ng, ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf<\/i> \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf gi<\/span>\u00e1<\/i> tr\u1ecb gia t\u0103ng theo qu\u00fd c\u1ee7a chu k\u1ef3 <\/span>\u1ed5<\/i>n \u0111\u1ecbnh \u0111\u00f3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd t\u1eeb n\u0103m ti<\/span>\u1ebf<\/i>p theo li<\/span>\u1ec1<\/i>n k<\/span>\u1ec1<\/i> c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n ch\u1edd \u0111<\/span>\u1ebf<\/i>n h\u1ebft chu k\u1ef3 <\/span>\u1ed5<\/i>n \u0111\u1ecbnh.<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 quy <\/span>\u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h<\/span>\u1ee3p C\u00f4ng ty C\u1ed5 ph\u1ea7n Tr\u00ed Tri trong chu k\u1ef3 k\u00ea khai theo th\u00e1ng, c\u00f4ng ty x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c k\u00ea khai theo qu\u00fd do \u0111\u00e1p <\/span>\u1ee9ng \u0111i\u1ec1u ki\u1ec7n c<\/span>\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, c\u00f4ng ty \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh th\u00ec c\u00f4ng ty \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai thu\u1ebf theo qu\u00fd t\u1eeb n\u0103m ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n cho \u0111\u1ebfn h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o C\u00f4ng ty C\u1ed5 Ph\u1ea7n Tr\u00ed Tri \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Nh\u01b0 tr\u00ean;<\/span><\/span>
\n – CCT Qu\u1eadn B\u00ecnh Th\u1ea1nh;<\/span>
\n – C\u1ee5c Thu<\/span>\u1ebf TP. H\u1ed3 Ch\u00ed Minh; <\/span><\/span>
\n – L\u01b0u: VT, <\/span>KK. (3b)<\/span><\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 K\u00ca KHAI V\u00c0 K\u1ebe TO\u00c1N THU\u1ebe
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/span><\/b><\/span><\/p>\n

\n

L\u00ea Thu Mai<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/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: 360\/TCT-KK V\/v k\u00ea khai thu\u1ebf theo qu\u00fd H\u00e0 N\u1ed9i, ng\u00e0y 02 th\u00e1ng 2 n\u0103m 2017 K\u00ednh g\u1eedi: C\u00f4ng ty C\u1ed5 Ph\u1ea7n Tr\u00ed Tri T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n..<\/p>\n","protected":false},"author":7,"featured_media":30101,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4208,4209],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30022"}],"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=30022"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30022\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30101"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30022"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}