{"id":30030,"date":"2017-03-14T02:16:27","date_gmt":"2017-03-14T02:16:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30030"},"modified":"2017-03-14T02:16:27","modified_gmt":"2017-03-14T02:16:27","slug":"cong-van-so-327tct-dnl-vv-xac-dinh-ket-chuyen-lo-tinh-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30030","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 327\/TCT-DNL V\/v x\u00e1c \u0111\u1ecbnh k\u1ebft chuy\u1ec3n l\u1ed7, t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b><\/span>
\n——-<\/span><\/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>327\/TCT-<\/span>DNL
\n<\/span>V\/v <\/span><\/i>x\u00e1c \u0111\u1ecbnh k\u1ebft chuy\u1ec3n l\u1ed7, t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y <\/span><\/i>24<\/i> th\u00e1ng<\/span> <\/i>01<\/i> n\u0103m 201<\/span><\/i>7<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b> C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n x\u00e2y d\u1ef1ng (DIC) s\u1ed1 2.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu<\/span>\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng <\/span>v\u0103n s\u1ed1 110\/CV-DIC<\/a> No2 ng\u00e0y 25\/11\/2016 c\u1ee7a C\u00f4ng ty C<\/span>\u1ed5ph\u1ea7n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n x\u00e2y d\u1ef1ng (DIC) s\u1ed1 2 \u0111\u1ec1 ngh\u1ecb h\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc c\u1ee7a C\u00f4ng ty trong qu\u00e1 tr\u00ecnh k\u1ebft chuy\u1ec3n l\u1ed7, t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span>. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y sau khi b\u00e1o c\u00e1o B\u1ed9 T<\/span>\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki<\/span>\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 1, kho\u1ea3n 2, \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP<\/a> c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c1. L\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch \u00e2m v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n<\/span>\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang.<\/span><\/span><\/p>\n

2. Doanh nghi\u1ec7p sau khi quy\u1ebft to\u00e1n thu\u1ebf m<\/span>\u00e0 b\u1ecb l\u1ed7 th\u00ec chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 <\/span>l\u1ed7 v\u00e0o thu nh\u1eadp (thu nh\u1eadp ch\u1ecbu thu<\/span>\u1ebf \u0111\u00e3 tr\u1eeb thu nh\u1eadp mi\u1ec5n thu\u1ebf) c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo. Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n<\/span>\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/span><\/span><\/p>\n

Doanh nghi\u1ec7p t\u1ea1m th\u1eddi chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c qu\u00fd c\u1ee7a n\u0103m sau khi l\u1eadp t\u1edd khai t\u1ea1m n\u1ed9p qu\u00fd v\u00e0 chuy\u1ec3n ch\u00ednh th\u1ee9c v\u00e0o n\u0103m sau khi l\u1eadp t\u1edd khai quy<\/span>\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/span><\/p>\n

– Doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ed7 gi\u1eefa c\u00e1c qu\u00fd trong c\u00f9ng m\u1ed9t n\u0103m t\u00e0i ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l<\/span>\u1ed7 c\u1ee7a qu\u00fd tr\u01b0\u1edbc v\u00e0o c\u00e1c qu\u00fd ti<\/span>\u1ebfp theo c\u1ee7a n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3. Khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 c\u1ee7a c\u1ea3 n\u0103m v\u00e0 chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7 theo quy \u0111\u1ecbnh n\u00eau tr\u00ean.<\/span><\/span><\/p>\n

– Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111<\/span>\u1ecbnh s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian chuy\u1ec3n l\u1ed7 c\u00f3 ph\u00e1t sinh ti\u1ebfp s\u1ed1 l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 ph\u00e1t sinh n\u00e0y (kh\u00f4ng bao g\u1ed3m s\u1ed1 l\u1ed7 c\u1ee7a k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l<\/span>\u1ed7.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n kh\u00e1c v\u1edbi s\u1ed1 l\u1ed7 do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u00ec s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n x\u00e1c \u0111\u1ecbnh theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan ki\u1ec3m tra, thanh <\/span>tra nh\u01b0ng \u0111\u1ea3m b\u1ea3o chuy\u1ec3n l\u1ed7 to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7 theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

Qu\u00e1 th\u1eddi h\u1ea1n 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7, n\u1ebfu s\u1ed1 l\u1ed7 ph\u00e1t s<\/span>inh ch\u01b0a chuy\u1ec3n h\u1ebft th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp sau\u201d.<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n x\u00e2y d\u1ef1ng (DIC) s\u1ed1 2 \u0111\u01b0\u1ee3c chuy\u1ec3n l<\/span>\u1ed7 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t s<\/span>inh l\u1ed7.<\/span><\/span><\/p>\n

T\u1ed5n<\/span>g c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n x\u00e2y d\u1ef1ng (D<\/span>IC) s\u1ed1 2 \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/<\/span>.<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Nh\u01b0 tr\u00ean; <\/span><\/span>
\n – Th\u1ee9 tr\u01b0<\/span>\u1edfng \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n (\u0111\u1ec3 b\/c);<\/span><\/span>
\n – C\u1ee5c TCDN; CST, P<\/span>C, C\u0110 k\u1ebf to\u00e1n<\/span> (BTC);<\/span><\/span>
\n – V\u1ee5 PC, <\/span>CS, KK;<\/span><\/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<\/span><\/b><\/span><\/p>\n

\u0110\u1eb7ng Ng\u1ecdc Minh<\/b><\/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: 327\/TCT-DNL V\/v x\u00e1c \u0111\u1ecbnh k\u1ebft chuy\u1ec3n l\u1ed7, t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p H\u00e0 N\u1ed9i, ng\u00e0y 24 th\u00e1ng 01 n\u0103m 2017 \u00a0 K\u00ednh g\u1eedi: C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0111\u1ea7u t\u01b0..<\/p>\n","protected":false},"author":7,"featured_media":30050,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4197,4198],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30030"}],"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=30030"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30030\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30050"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30030"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}