{"id":30532,"date":"2017-05-12T08:12:01","date_gmt":"2017-05-12T08:12:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30532"},"modified":"2017-09-07T02:40:45","modified_gmt":"2017-09-07T02:40:45","slug":"so-sanh-diem-moi-cua-thong-tu-372017tt-btc-voi-thong-tu-392014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30532","title":{"rendered":"So s\u00e1nh \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 37\/2017\/TT-BTC v\u1edbi Th\u00f4ng t\u01b0 39\/2014\/TT-BTC"},"content":{"rendered":"
\"\u0110i\u1ec3m<\/a>

\u0110i\u1ec3m m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n<\/p><\/div>\n

B\u1ed9 T\u00e0i Ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 37\/2017\/TT-BTC ng\u00e0y 27\/04\/2017 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, bao g\u1ed3m th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh li\u00ean quan t\u1edbi h\u00f3a \u0111\u01a1n, nh\u01b0: Th\u1ee7 t\u1ee5c t\u1ea1o h\u00f3a \u0111\u01a1n GTGT t\u1ef1 in, \u0111\u1eb7t in v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n GTGT t\u1ef1 in, \u0111\u1eb7t in. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin\u00a0so s\u00e1nh nh\u1eefng thay \u0111\u1ed5i gi\u1eefa Th\u00f4ng t\u01b0 37 v\u00e0 c\u00e1c v\u0103n b\u1ea3n tr\u01b0\u1edbc \u0111\u00f3 qua b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

So s\u00e1nh \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 37\/2017\/TT-BTC<\/a> v\u1edbi Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/span><\/h2>\n

1.\u00a0Th\u1ee7 t\u1ee5c xin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT t\u1ef1 in<\/span><\/strong><\/h2>\n

\u00a01.1\u00a0Quy \u0111\u1ecbnh c<\/strong>\u0169:<\/strong> <\/span><\/h3>\n

Kho\u1ea3n 2, \u0111i\u1ec1u 3, TT 26\/2015\/TT-BTC<\/a>, s\u1eeda \u0111\u1ed5i \u0110i\u1ec3m b, kho\u1ea3n 1, \u0111i\u1ec1u 6, TT 39\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

“Trong v\u00f2ng5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT t\u1ef1 in (M\u1eabu s\u1ed1 3.14), c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn v\u1ec1 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in c\u1ee7a doanh nghi\u1ec7p (M\u1eabu s\u1ed1 3.15).<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau 5 ng\u00e0y l\u00e0m vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3ng th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi doanh nghi\u1ec7p.”<\/em><\/span><\/p>\n

1.2 Quy \u0111\u1ecbnh m\u1edbi.<\/strong><\/span><\/h3>\n

Kho\u1ea3n 1, \u0111i\u1ec1u 1, TT 37\/2017\/TT-BTC<\/strong> quy \u0111\u1ecbnh:<\/span><\/p>\n

“Trong v\u00f2ng 2 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT t\u1ef1 in (M\u1eabu s\u1ed1 3.14), c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn v\u1ec1 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in c\u1ee7a doanh nghi\u1ec7p (M\u1eabu s\u1ed1 3.15).<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau 2 ng\u00e0y l\u00e0m vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3ng th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi doanh nghi\u1ec7p.”<\/em><\/span><\/p>\n

2.\u00a0Th\u1ee7 t\u1ee5c xin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT \u0111\u1eb7t in<\/span><\/strong><\/h2>\n

2.1 Quy \u0111\u1ecbnh c\u0169<\/span><\/h3>\n

Kho\u1ea3n 1, \u0111i\u1ec1u 8, TT 39\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

“Trong th\u1eddi h\u1ea1n5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (M\u1eabu s\u1ed1 3.15).<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau 5 ng\u00e0y l\u00e0m vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi doanh nghi\u1ec7p.”<\/em><\/span><\/p>\n

2.2 Quy \u0111\u1ecbnh m\u1edbi<\/strong><\/span><\/h3>\n

Kho\u1ea3n 2, \u0111i\u1ec1u 1, TT 37\/2017\/TT-BTC<\/strong> quy \u0111\u1ecbnh:<\/span><\/p>\n

“Trong th\u1eddi h\u1ea1n 2 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (M\u1eabu s\u1ed1 3.15 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau 2 ng\u00e0y l\u00e0m vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi doanh nghi\u1ec7p.”<\/em><\/span><\/p>\n

3.\u00a0Th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/span><\/strong><\/h2>\n

3.1 Quy \u0111\u1ecbnh c\u0169<\/span><\/h3>\n

Kho\u1ea3n 4, \u0111i\u1ec1u 9, TT 39\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh:<\/span><\/p>\n

“Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t n\u0103m(05) ng\u00e0y tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1nv\u00e0 trong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p khi nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh do t\u1ed5 ch\u1ee9c g\u1eedi \u0111\u1ebfn, c\u01a1 quan Thu\u1ebf ph\u00e1t hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 n\u1ed9i dung theo \u0111\u00fang quy \u0111\u1ecbnh th\u00ec trong th\u1eddi h\u1ea1n ba (03) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c bi\u1ebft, T\u1ed5 ch\u00fac c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi.”<\/em><\/span><\/p>\n

3.2 Quy \u0111\u1ecbnh m\u1edbi.<\/span><\/h3>\n

Kho\u1ea3n 3, \u0111i\u1ec1u 1, TT 37\/2017\/TT-BTC<\/strong> quy \u0111\u1ecbnh:<\/span><\/p>\n

“Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t hai (02) ng\u00e0y tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p khi nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh do t\u1ed5 ch\u1ee9c g\u1eedi \u0111\u1ebfn, c\u01a1 quan Thu\u1ebf ph\u00e1t hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 n\u1ed9i dung theo \u0111\u00fang quy \u0111\u1ecbnh th\u00ec trong th\u1eddi h\u1ea1n hai (02) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c bi\u1ebft, T\u1ed5 ch\u00fac c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi.”<\/em><\/span><\/p>\n

B\u1ea3ng so s\u00e1nh nh\u1eefng thay \u0111\u1ed5i gi\u1eefa Th\u00f4ng t\u01b0 37\/2017\/TT-BTC<\/strong> v\u1edbi Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong><\/span><\/p>\n

\"so<\/a>

so s\u00e1nh quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n<\/span><\/p><\/div>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o Th\u00f4ng t\u01b0 37\/2017\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed9 T\u00e0i Ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 37\/2017\/TT-BTC ng\u00e0y 27\/04\/2017 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, bao g\u1ed3m th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh li\u00ean quan t\u1edbi h\u00f3a \u0111\u01a1n, nh\u01b0: Th\u1ee7 t\u1ee5c t\u1ea1o h\u00f3a \u0111\u01a1n GTGT t\u1ef1 in, \u0111\u1eb7t in v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n..<\/p>\n","protected":false},"author":7,"featured_media":26831,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4413,4414,4415,2655,4274,4275,4276,4277,4278,4412],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30532"}],"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=30532"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30532\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26831"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30532"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}