{"id":30368,"date":"2017-04-22T05:58:01","date_gmt":"2017-04-22T05:58:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30368"},"modified":"2017-04-24T10:04:11","modified_gmt":"2017-04-24T10:04:11","slug":"cong-van-so-33544ct-htr-ve-viec-chi-tien-ho-tro-khach-hang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30368","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 33544\/CT-HTr v\u1ec1 vi\u1ec7c chi ti\u1ec1n h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng."},"content":{"rendered":"\n\n\n\n
\n

T\u1ed4NG C\u1ee4C THU\u1ebe
\nC\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I
\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: 33544\/CT-HTr<\/span>
\nV\/v tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 08 th\u00e1ng 7 n\u0103m 2014<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n
\n

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

C\u00f4ng ty TNHH Gi\u1ea3i tr\u00ed – Truy\u1ec1n th\u00f4ng Q.net<\/span>
\n\u0110\u1ecba ch\u1ec9: S\u1ed1 34 TT4, K\u0110T M\u1ef9 \u0110\u00ecnh – M\u1ec5 Tr\u00ec, ph\u01b0\u1eddng M\u1ef9 \u0110\u00ecnh 1, Nam T\u1eeb Li\u00eam, H\u00e0 N\u1ed9i<\/span>
\nMST: 0101513294<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 285\/CV-2014 kh\u00f4ng ng\u00e0y c\u1ee7a C\u00f4ng ty TNHH Gi\u1ea3i tr\u00ed – Truy\u1ec1n th\u00f4ng Q.net h\u1ecfi ch\u00ednh s\u00e1ch thu\u1ebf v\u1ec1 chi ph\u00ed h\u1ed7 tr\u1ee3 cho kh\u00e1ch h\u00e0ng, C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

– C\u0103n c\u1ee9 Kho\u1ea3n 1, \u0110i\u1ec1u 5, Ch\u01b0\u01a1ng I Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT:<\/span><\/p>\n

“1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.<\/i><\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.<\/i><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p b\u1ed3i th\u01b0\u1eddng b\u1eb1ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, c\u01a1 s\u1edf b\u1ed3i th\u01b0\u1eddng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n v\u00e0 k\u00ea khai, t\u00ednh, n\u1ed9p thu\u1ebf GTGT nh\u01b0 \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5; c\u01a1 s\u1edf nh\u1eadn b\u1ed3i th\u01b0\u1eddng k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/i><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u01b0 s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. “<\/i><\/span><\/p>\n

– C\u0103n c\u1ee9 \u0110i\u1ec1u 9, Ch\u01b0\u01a1ng II 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, quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/span><\/p>\n

“1. Tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/i><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi sau:…<\/i><\/span><\/p>\n

b) 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…<\/i><\/span><\/p>\n

c) \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… “<\/i><\/span><\/p>\n

2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p v\u1ec1 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/i><\/span><\/p>\n

…<\/i><\/span><\/p>\n

g) Ph\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi (kh\u00f4ng bao g\u1ed3m hoa h\u1ed3ng b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m, hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111\u00fang gi\u00e1, hoa h\u1ed3ng tr\u1ea3 cho nh\u00e0 ph\u00e2n ph\u1ed1i c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p); chi ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb; chi h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb chi h\u1ed7 tr\u1ee3 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb.<\/i><\/span><\/p>\n

T\u1ed5ng s\u1ed1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh tr\u00ean \u0111\u00e2y; \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng bao g\u1ed3m gi\u00e1 mua c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n ra.<\/i><\/span><\/p>\n

Kho\u1ea3n chi thu\u1ed9c di\u1ec7n kh\u1ed1ng ch\u1ebf chi ph\u00ed t\u1ea1i \u0110i\u1ec3m n\u00e0y bao g\u1ed3m c\u1ea3 chi bi\u1ebfu, t\u1eb7ng, cho kh\u00e1ch h\u00e0ng… “<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi nguy\u00ean t\u1eafc nh\u01b0 sau:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 chi ti\u1ec1n h\u1ed7 tr\u1ee3 cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i, th\u00fac \u0111\u1ea9y th\u1ecb tr\u01b0\u1eddng, ph\u00e1t tri\u1ec3n kh\u00e1ch h\u00e0ng cho C\u00f4ng ty th\u00ec kho\u1ea3n chi n\u00e0y C\u00f4ng ty kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT; C\u00f4ng ty c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n, c\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n h\u1ed7 tr\u1ee3 th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n chi h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng n\u1ebfu C\u00f4ng ty \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 9, Ch\u01b0\u01a1ng II Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 n\u00eau tr\u00ean th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/p>\n

C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i th\u00f4ng b\u00e1o cho C\u00f4ng ty TNHH Gi\u1ea3i tr\u00ed – Truy\u1ec1n th\u00f4ng Q.net 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><\/p>\n

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\u00a0<\/b><\/span><\/td>\n\n

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

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Th\u00e1i D\u0169ng Ti\u1ebfn<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I ——– 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: 33544\/CT-HTr V\/v tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf H\u00e0 N\u1ed9i, ng\u00e0y 08 th\u00e1ng 7 n\u0103m 2014   K\u00ednh g\u1eedi: C\u00f4ng ty TNHH Gi\u1ea3i tr\u00ed – Truy\u1ec1n th\u00f4ng Q.net \u0110\u1ecba..<\/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\/30368"}],"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=30368"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30368\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30368"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}