{"id":30028,"date":"2017-03-10T02:33:35","date_gmt":"2017-03-10T02:33:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30028"},"modified":"2017-03-10T02:33:35","modified_gmt":"2017-03-10T02:33:35","slug":"huong-dan-ap-dung-phuong-phap-tinh-thue-nam-2017","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30028","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf n\u0103m 2017"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Phuong-phap-tinh-thue.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-30053\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Phuong-phap-tinh-thue-300x166.jpg\" alt=\"Phuong phap tinh thue\" width=\"300\" height=\"166\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Phuong-phap-tinh-thue-300x166.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Phuong-phap-tinh-thue.jpg 301w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>Nh\u1eefng doanh nghi\u1ec7p n\u0103m 2016 h\u1ebft th\u1eddi k\u1ef3 2 n\u0103m \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i doanh thu c\u1ee7a n\u0103m 2016 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a n\u0103m 2017.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh thu t\u00ednh thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo \u00a0ng\u01b0\u1ee1ng 1 t\u1ef7. M\u1eddi c\u00e1c b\u1ea1n \u0111\u1ecdc b\u00e0i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-xac-dinh-doanh-thu-nguong-1-ty\/\">C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu ng\u01b0\u1ee1ng 1 t\u1ef7<\/a>. Nh\u01b0ng c\u0169ng c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu kh\u00f4ng c\u00f3 trong th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn. K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n nh\u1eefng tr\u01b0\u1eddng \u00a0h\u1ee3p \u0111\u1eb7c bi\u1ec7t n\u00e0y c\u1ee7a n\u0103m 2017 qua b\u00e0i vi\u1ebft<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf n\u0103m 2017<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00a0\u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf n\u0103m 2017<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">C\u0103n c\u1ee9 kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 12 <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<\/a><\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">\/<\/a><span lang=\"VI\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T<\/span>\u00e0<span lang=\"VI\">i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 \u00e1p d\u1ee5ng ph\u01b0<\/span>\u01a1<span lang=\"VI\">ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf;<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">C<\/span>\u0103<span lang=\"VI\">n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 3 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\">Th<\/a><\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\">\u00f4<\/a><span lang=\"VI\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\">ng t\u01b0 s\u1ed1 119\/2013\/TT-BTC <\/a>ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5<\/span>i<span lang=\"VI\">, b\u1ed5 sung kho\u1ea3n 3, 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf;<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">C\u0103n c\u1ee9 c\u00f4ng v\u0103n s\u1ed1 17557\/BTC-TCT ng\u00e0y 18\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00f4ng v\u0103n s\u1ed1 18128\/BTC-TCT ng\u00e0y 27\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c tri\u1ec3n khai th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2014 t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1<span lang=\"VI\"> \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t<\/span>\u0103<span lang=\"VI\">ng.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">C\u00f4ng v\u0103n s\u1ed1: <\/span>328<span lang=\"VI\">\/TCT-<\/span>CS\u00a0thu\u1ebfng\u00e0y \u00a024\/1\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf\u00a0<span lang=\"VI\">V\/v <\/span>\u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf n\u0103m 2017<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 328<span lang=\"VI\">\/TCT-<\/span>CS\u00a0thu\u1ebfng\u00e0y \u00a024\/1\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span lang=\"VI\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong n\u0103m 2016:<\/span><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u00e3<span lang=\"VI\"> g\u1eedi Th\u00f4ng b\u00e1o \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT (m\u1eabu s\u1ed1 06\/GTGT) \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111<\/span>\u0103<span lang=\"VI\">ng k<\/span>\u00fd<span lang=\"VI\"> t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh<\/span>\u1ea5<span lang=\"VI\">u tr\u1eeb thu<\/span>\u1ebf <span lang=\"VI\">th<\/span>\u00ec<span lang=\"VI\"> \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh<\/span>\u1ea5<span lang=\"VI\">u tr\u1eeb thu<\/span>\u1ebf \u1ed5<span lang=\"VI\">n \u0111\u1ecbnh cho n\u0103m 2016 v\u00e0 n\u0103m 2017.<\/span><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">Ch\u01b0a ph\u00e1t sinh doanh thu, ch\u01b0a g\u1eedi m\u1eabu s\u1ed1 06\/GTGT th\u00ec \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu<\/span>\u1ebf<span lang=\"VI\"> TP H\u00e0 N\u1ed9i h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p n\u1ed9p m\u1eabu s\u1ed1 06\/GTGT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c <\/span>ti\u1ebfp<span lang=\"VI\"> \u0111\u1ec3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh<\/span>\u1ea5<span lang=\"VI\">u tr\u1eeb.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span lang=\"VI\">Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo Qu\u00fd t\u1eeb th\u00e1ng 07\/2013, <\/span><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">N\u1ebfu x\u00e1c \u0111\u1ecbnh th\u1ef1c t\u1ebf t\u1eeb th\u00e1ng 12\/2012 \u0111<\/span>\u1ebf<span lang=\"VI\">n th\u00e1ng 11\/2013 doanh nghi\u1ec7p c\u00f3 doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu<\/span>\u1ebf<span lang=\"VI\"> GTGT <strong>tr\u00ean <\/strong><\/span><strong>1<\/strong><span lang=\"VI\"><strong> t\u1ef7 \u0111\u1ed3ng<\/strong>, trong n\u0103m 2014, 2015 \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ph\u01b0\u01a1ng ph\u00e1p khai thu\u1ebf.<\/span><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">N\u1ebfu\u00a0doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo Qu\u00fd n\u0103m 2014, 2015. Qua ki\u1ec3m <\/span>tr<span lang=\"VI\">a, r\u00e0 so\u00e1t x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 s\u1ef1 sai s\u00f3t trong k\u00ea khai th<\/span>u\u1ebf<span lang=\"VI\"> GTGT n\u0103m 2014 v\u00e0 doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung \u0111\u1ed1i v\u1edbi t\u1edd khai thu\u1ebf qu\u00fd <\/span>I<span lang=\"VI\">V\/2014, sau khi k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung, th\u1ef1c t<\/span>\u1ebf <span lang=\"VI\">doanh nghi\u1ec7p c\u00f3 doanh thu b\u00e1n h<\/span>\u00e0<span lang=\"VI\">ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb qu\u00fd IV\/2014 \u0111\u1ebfn h<\/span>\u1ebf<span lang=\"VI\">t k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd III\/2015 tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng th\u00ec ti<\/span>\u1ebf<span lang=\"VI\">p t\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u0103m 2016, 2017.<\/span><\/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\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-328tct-cs-vv-ap-dung-phuong-phap-tinh-thue\/\">328<span lang=\"VI\">\/TCT-<\/span>CS<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng doanh nghi\u1ec7p n\u0103m 2016 h\u1ebft th\u1eddi k\u1ef3 2 n\u0103m \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i doanh thu c\u1ee7a n\u0103m 2016 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a n\u0103m 2017. Doanh thu t\u00ednh thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo \u00a0ng\u01b0\u1ee1ng 1 t\u1ef7. M\u1eddi c\u00e1c b\u1ea1n \u0111\u1ecdc b\u00e0i:\u00a0C\u00e1ch..<\/p>\n","protected":false},"author":7,"featured_media":30053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4199,4200],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30028"}],"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=30028"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30028\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30053"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30028"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}