{"id":30361,"date":"2017-04-11T05:04:10","date_gmt":"2017-04-11T05:04:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30361"},"modified":"2017-04-12T10:24:06","modified_gmt":"2017-04-12T10:24:06","slug":"cong-van-so-5062ct-ttht-ve-viec-chi-hoa-hong-moi-gioi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30361","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 5062\/CT-TTHT v\u1ec1 vi\u1ec7c chi hoa h\u1ed3ng m\u00f4i gi\u1edbi"},"content":{"rendered":"\n\n\n\n
\n

T\u1ed4NG C\u1ee4C THU\u1ebe
\nC\u1ee4C THU\u1ebe TP.H\u1ed2 CH\u00cd MINH<\/b><\/span>
\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—————<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 5062\/CT-TTHT
\n<\/span>V\/v: chi ph\u00ed hoa h\u1ed3ng m\u00f4i gi\u1edbi<\/span><\/i><\/span><\/td>\n		\n

TP.H\u1ed3 Ch\u00ed Minh, ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2014<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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

C\u00f4ng ty TNHH Sports Engineering and Recreation Asia
\n\u0110\u1ecba ch\u1ec9: 227 Nam K\u1ef3 Kh\u1edfi Ngh\u0129a, P7, Qu\u1eadn 3
\nM\u00e3 s\u1ed1 thu\u1ebf: 0310329764<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u1ea3 l\u1eddi v\u0103n th\u01b0 s\u1ed1 SEARA\/14\/06\/06 ng\u00e0y 6\/6\/2014 ng\u00e0y 24\/2\/2014 c\u1ee7a C\u00f4ng ty v\u1ec1 chi ph\u00ed hoa h\u1ed3ng m\u00f4i gi\u1edbi, C\u1ee5c thu\u1ebf TP c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec3m 1b, 1c \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) h\u01b0\u1edbng d\u1eabn c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/span><\/p>\n

\u201cb) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p: Mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp b\u00e1n ra; mua s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng l\u00e0m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, song, m\u00e2y, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba ho\u1eb7c nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t th\u1ee7 c\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n ra; mua \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n t\u1ef1 khai th\u00e1c tr\u1ef1c ti\u1ebfp b\u00e1n ra, mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t, mua \u0111\u1ed3 d\u00f9ng, t\u00e0i s\u1ea3n, c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp b\u00e1n ra v\u00e0 d\u1ecbch v\u1ee5 mua c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n chi tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n v\u00e0 B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p kinh doanh k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m.\u201d<\/span><\/p>\n

\u201cc) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, tr\u1eeb c\u00e1c kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p cho vi\u1ec7c: Th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh, cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS n\u01a1i l\u00e0m vi\u1ec7c, h\u1ed7 tr\u1ee3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; cho vi\u1ec7c thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c l\u1eadp B\u1ea3ng k\u00ea quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng m\u00e0 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n kh\u00e1c v\u1edbi th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed theo quy \u0111\u1ecbnh v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00f4ng ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c.\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN);<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty theo tr\u00ecnh b\u00e0y trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed hoa h\u1ed3ng m\u00f4i gi\u1edbi cho t\u1ed5 ch\u1ee9c (doanh nghi\u1ec7p) v\u00e0 c\u00e1 nh\u00e2n, n\u1ebfu \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t giao cho C\u00f4ng ty. N\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi th\u00ec khi chi ti\u1ec1n C\u00f4ng ty ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNDN k\u00e8m h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. N\u1ebfu kho\u1ea3n chi t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean C\u00f4ng ty ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 10% \u0111\u1ec3 k\u00ea khai n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

C\u1ee5c thu\u1ebf TP <\/span>th\u00f4ng b\u00e1o C\u00f4ng ty bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y.<\/span><\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
\u00a0<\/i><\/b><\/span>N\u01a1i nh\u1eadn:<\/i><\/b><\/span>
\n– Nh\u01b0 tr\u00ean;<\/span>
\n– P.KT 2;<\/span>
\n– P. PC;<\/span>
\n– L\u01b0u: HC, TTHT.<\/span>
\n– 1830-149654 \/2014 htrieu<\/i><\/span><\/td>\n		\n

KT. C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 C\u1ee4C TR\u01af\u1edeNG <\/b><\/span><\/p>\n

Tr\u1ea7n Th\u1ecb L\u1ec7 Nga<\/span><\/b><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ee4C THU\u1ebe TP.H\u1ed2 CH\u00cd MINH ——- 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: 5062\/CT-TTHT V\/v: chi ph\u00ed hoa h\u1ed3ng m\u00f4i gi\u1edbi TP.H\u1ed3 Ch\u00ed Minh, ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2014 \u00a0 K\u00ednh g\u1eedi: C\u00f4ng ty TNHH Sports Engineering and Recreation Asia..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30361"}],"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=30361"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30361\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30361"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}