{"id":30483,"date":"2017-05-08T02:25:37","date_gmt":"2017-05-08T02:25:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30483"},"modified":"2017-05-06T06:51:52","modified_gmt":"2017-05-06T06:51:52","slug":"cong-van-24857-ve-tien-ho-tro-van-chuyen","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30483","title":{"rendered":"C\u00f4ng v\u0103n 24857\/CT-TTHT v\u1ec1 ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n"},"content":{"rendered":"

C\u00f4ng v\u0103n 24857\/CT-TTHT c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 n\u1ed9i \u00a0v\u1ec1 ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n.<\/span><\/p>\n\n\n\n\n
T\u1ed4NG C\u1ee4C THU\u1ebe<\/strong><\/span><\/p>\n

C\u1ee4C THU\u1ebe H\u00c0 N\u1ed8I<\/span><\/td>\n

\n

C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span>
\n \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 24857\/CT-TTHT\u00a0<\/span>V\/v: tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf<\/span><\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0H\u00e0 N\u1ed9i, ng\u00e0y 27 th\u00e1ng 04 n\u0103m 2017<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0 K\u00ednh g\u1eedi<\/em><\/strong>: C\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e2n b\u00f3n v\u00e0 h\u00f3a ch\u1ea5t d\u1ea7u kh\u00ed Mi\u1ec1n B\u1eafc<\/em><\/span><\/p>\n

(\u0110\/c: T\u1ea7ng 4, t\u00f2a nh\u00e0 Vi\u1ec7n D\u1ea7u kh\u00ed Vi\u1ec7t Nam, s\u1ed1 167 \u0111\u01b0\u1eddng Trung K\u00ednh,\u00a0<\/em>ph\u01b0\u1eddng Y\u00ean H\u00f2a, qu\u1eadn c\u1ea7u Gi\u1ea5y, TP. H\u00e0 N\u1ed9i)<\/em><\/span><\/p>\n

MST: 0102886450<\/em><\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 230\/MB-TCKT \u0111\u1ec1 ng\u00e0y 22\/3\/2017 c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e2n b\u00f3n v\u00e0 h\u00f3a ch\u1ea5t d\u1ea7u kh\u00ed Mi\u1ec1n B\u1eafc (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 c\u00f4ng ty) h\u1ecfi v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, 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 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111inh 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 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT:<\/span><\/p>\n

\u201c1. 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\u1ebfn nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.<\/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\u1ebfn nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec i\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.<\/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. \u201d<\/span><\/p>\n

– C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed5 119\/2014\/TT-BTC v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC) nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 6. 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

    \n
  1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau 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:<\/span><\/li>\n<\/ol>\n

    a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh l\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    c) Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

    Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

    – C\u0103n c\u1ee9 Kho\u1ea3n 10 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span><\/p>\n

    \u201c\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 219\/20I3\/TT-BTC ng\u00e0y 31\/12\/20I3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed5 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 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span><\/p>\n

    …10. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span><\/p>\n

    \u201c\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/span><\/p>\n

      \n
    1. …Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u1eebng ti\u1ec1n m\u1eb7t g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u1eebng ti\u1ec1n m\u1eb7t kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0111i\u1ec1u n\u00e0y.<\/span><\/li>\n<\/ol>\n

      …4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o g\u1ed3m:<\/span><\/p>\n

      …b) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 nh\u01b0 vay, m\u01b0\u1ee3n ti\u1ec1n: c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 qua ng\u01b0\u1eddi th\u1ee9 ba m\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng vay, m\u01b0\u1ee3n ti\u1ec1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u00f9a b\u00ean cho vay sang t\u00e0i kho\u1ea3n c\u00f9a b\u00ean \u0111i vay \u0111\u1ed1i v\u1edbi kho\u1ea3n vay b\u1eb1ng ti\u1ec1n bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tri h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi b\u00e1n h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi mua, ho\u1eb7c nh\u1edd ng\u01b0\u1eddi mua chi h\u1ed9.<\/span><\/p>\n

      – C\u0103n c\u1ee9 \u0110i\u1ec1u l Th\u00f4ng t\u01b0 s\u1ed1 173\/2016\/TT-BTC ng\u00e0y 28\/10\/2016 c\u1ee7a B\u1ed9 ‘l \u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span><\/p>\n

      “\u0110i\u1ec1u 1.<\/span><\/p>\n

      S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0 kh\u1ed5 th\u1ee9 nh\u1ea5t kho\u1ea3n 3 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT- BTC ng\u00e0y 31\/12\/2013 c\u00f9a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/ND-CP ng\u00e0y 18\/12\/2013 c\u00f9a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u0111\u00e3 d\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span><\/p>\n

      \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u201c3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 s\u00e9c, u\u1ef7 nhi\u00eam chi ho\u1eb7c l\u1ec7nh chi, u\u1ef7 nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang t\u00e0i kho\u1ea3n b\u00ean b\u1ea3n). \u201d<\/span><\/p>\n

      \u00a0C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e2n b\u00f3n v\u00e0 h\u00f3a ch\u1ea5t d\u1ea7u kh\u00ed Mi\u1ec1n B\u1eafc k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 b\u00e1n m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n cho c\u00e1c nh\u00e0 ph\u00e2n ph\u1ed1i, theo ch\u00ednh s\u00e1ch c\u1ee7a c\u00f4ng ty c\u00f3 h\u1ed7 tr\u1ee3 cho nh\u00e0 ph\u00e2n ph\u1ed1i ti\u1ec1n v\u1eadn chuy\u1ec3n t\u1eeb kho c\u1ee7a c\u00f4ng ty t\u1ea1i H\u1ea3i Ph\u00f2ng \u0111\u1ec3 \u0111\u01b0a v\u1ec1 v\u00f9ng ti\u00eau th\u1ee5 c\u1ee7a nh\u00e0 ph\u00e2n ph\u1ed1i th\u00ec:<\/span><\/p>\n

      – V\u1ec1 h\u00f3a \u0111\u01a1n: Kho\u1ea3n ti\u1ec1n h\u1ed7 tr\u1ee3 n\u00eau tr\u00ean kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

      – V\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb: Theo tr\u00ecnh b\u00e0y c\u1ee7a c\u00f4ng ty, kho\u1ea3n chi h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ebfn n\u00eau tr\u00ean \u0111\u01b0\u1ee3c thanh to\u00e1n cho nh\u00e0 ph\u00e2n ph\u1ed1i b\u1eb1ng c\u00e1ch b\u00f9 tr\u1eeb v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mua v\u00e0o c\u1ee7a nh\u00e0 ph\u00e2n ph\u1ed1i ho\u1eb7c thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo h\u00ecnh th\u1ee9c \u1ee7y nhi\u1ec7m chi v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, c\u00f3 bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn chi ph\u00ed h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n gi\u1eefa hai b\u00ean th\u00ec c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00edn v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT BTC ng\u00e0y 22\/6\/2015 c\u1ee7 B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

      C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi \u0111\u1ec3 c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e2n b\u00f3n v\u00e0 h\u00f3a ch\u1ea5t d\u1ea7u kh\u00ed Mi\u1ec1n B\u1eafc \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

      K\u00fd thay c\u1ee5c tr\u01b0\u1edfng<\/span><\/p>\n

      C\u1ee5c ph\u00f3 : Mai S\u01a1n<\/span><\/p>\n\n\n\n\n
      \u00a0<\/span><\/td>\n<\/tr>\n
      \u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

      C\u00f4ng v\u0103n 24857\/CT-TTHT c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 n\u1ed9i \u00a0v\u1ec1 ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n. T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ee4C THU\u1ebe H\u00c0 N\u1ed8I C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac S\u1ed1: 24857\/CT-TTHT\u00a0V\/v: tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0H\u00e0 N\u1ed9i, ng\u00e0y 27 th\u00e1ng 04 n\u0103m 2017 \u00a0 K\u00ednh..<\/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\/30483"}],"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=30483"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30483\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30483"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}