{"id":30057,"date":"2017-03-09T01:28:20","date_gmt":"2017-03-09T01:28:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30057"},"modified":"2017-03-09T01:28:20","modified_gmt":"2017-03-09T01:28:20","slug":"cong-van-so-328tct-cs-vv-ap-dung-phuong-phap-tinh-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30057","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 328\/TCT-CS V\/v \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf."},"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>328\/TCT-<\/span>CS
\n<\/span>V\/v <\/span><\/i>\u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/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\n\n\n
\n

K\u00ednh g\u1eedi:<\/span><\/b><\/span><\/p>\n<\/td>\n

–<\/span> C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i;<\/span><\/span>
\n– C\u00f4ng ty TNHH Sorbus Vi\u1ec7t Nam;<\/span>
\n(S<\/span><\/i>\u1ed1<\/i> 7<\/span><\/i>0<\/i>A ph<\/span><\/i>\u1ed1<\/i> L\u01b0\u01a1ng Kh<\/span><\/i>\u00e1<\/i>nh Thi\u1ec7n, Ph\u01b0\u1edd<\/span><\/i>n<\/i>g T\u01b0\u01a1ng Ma<\/span><\/i>i,<\/i> Qu\u1eadn Ho\u00e0ng Mai, H\u00e0 N\u1ed9i)<\/span><\/i><\/span>
\n– C\u00f4ng ty TNHH s\u1ed1 1 \u0110\u1ed3ng Ti\u1ebfn.<\/span>
\n(S<\/span><\/i>\u1ed1<\/i> 27 ng\u00e1ch 63\/<\/span><\/i>1<\/i>25 B\u00f9i X\u01b0\u01a1ng Tr\u1ea1ch, Qu\u1eadn Thanh Xu\u00e2n, TP H\u00e0 N\u1ed9i)<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s<\/span>\u1ed1 71200\/CT-KK&KTT ng\u00e0y 17\/11\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf TP<\/span> H<\/span>\u00e0 N\u1ed9i, c\u00f4ng v\u0103n s<\/span>\u1ed1 01.12 \/CV-KT ng\u00e0y 28\/11\/2016 c\u1ee7a C\u00f4ng ty TNHH Sorbus Vi\u1ec7t Nam, v\u0103n th\u01b0 c\u1ee7a C\u00f4ng ty TNHH s<\/span>\u1ed1 1 \u0110\u1ed3ng Ti\u1ebfn v\u1ec1 vi\u1ec7c \u0111<\/span>\u0103ng k\u00fd ph\u01b0\u01a1ng ph<\/span>\u00e1p t<\/span>\u00ednh thu\u1ebf GTGT. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki<\/span>\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013<\/a><\/span>\/<\/a>TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T<\/span>\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 \u00e1p d\u1ee5ng ph\u01b0<\/span>\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf;<\/span><\/span><\/p>\n

C<\/span>\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 3 Th<\/a><\/span>\u00f4<\/a>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, 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

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 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t<\/span>\u0103ng.<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ed3ng \u00fd v\u1ec1 nguy\u00ean t\u1eafc, c\u0103n c\u1ee9 th\u1ee7 t\u1ee5c h<\/span>\u00e0nh ch\u00ednh giao C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i x\u1eed l\u00fd c\u1ee5 th\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd \u0111<\/span>\u1ed1i t\u01b0\u1ee3ng, qu\u1ea3n l\u00fd r\u1ee7i ro.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong n\u0103m 2016 \u0111<\/span>\u00e3 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>\u0103ng k<\/span>\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh<\/span>\u1ea5u tr\u1eeb thu<\/span>\u1ebf th<\/span>\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh<\/span>\u1ea5u tr\u1eeb thu<\/span>\u1ebf \u1ed5n \u0111\u1ecbnh cho n\u0103m 2016 v\u00e0 n\u0103m 2017. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong n\u0103m 2016 nh\u01b0ng 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 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 \u0111\u1ec3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh<\/span>\u1ea5u tr\u1eeb.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 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, n\u1ebfu x\u00e1c \u0111\u1ecbnh th\u1ef1c t\u1ebf t\u1eeb th\u00e1ng 12\/2012 \u0111<\/span>\u1ebfn 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 GTGT tr\u00ean <\/span>1 t\u1ef7 \u0111\u1ed3ng, 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><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh 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>tra, 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 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>IV\/2014, sau khi k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung, th\u1ef1c t<\/span>\u1ebf doanh nghi\u1ec7p c\u00f3 doanh thu b\u00e1n h<\/span>\u00e0ng 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>\u1ebft k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd III\/2015 tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng th\u00ec ti<\/span>\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u0103m 2016, 2017.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Nh\u01b0 tr<\/span>\u00ean;<\/span>
\n–<\/span> V\u1ee5 PC<\/span> –<\/span> BTC;<\/span><\/span>
\n– V\u1ee5 PC – TCT;<\/span>
\n– L\u01b0u: VT, <\/span>CS (3).<\/span><\/span><\/td>\n		\n

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

L\u01b0u \u0110\u1ee9c Huy<\/b><\/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: 328\/TCT-CS V\/v \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf. H\u00e0 N\u1ed9i, ng\u00e0y 24 th\u00e1ng 01 n\u0103m 2017 K\u00ednh g\u1eedi: – C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i; – C\u00f4ng ty TNHH Sorbus Vi\u1ec7t..<\/p>\n","protected":false},"author":7,"featured_media":30092,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4207],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30057"}],"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=30057"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30057\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30092"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30057"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}