{"id":30597,"date":"2017-05-31T00:08:57","date_gmt":"2017-05-31T00:08:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30597"},"modified":"2017-05-31T07:10:06","modified_gmt":"2017-05-31T07:10:06","slug":"cong-van-so-1870tct-cs-vv-su-dung-phieu-xuat-kho-kiem-van-chuyen-noi-bo","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30597","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 1870\/TCT-CS V\/v s\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\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—————-<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 1870\/TCT-CS
\n<\/span>V\/v s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 Phi\u1ebfu XKKVCNB<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 21 th\u00e1ng 05 n\u0103m 2014<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng.<\/span><\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 349\/CT-HCAC ng\u00e0y 06\/03\/2014 c\u1ee7a C\u1ee5c Thu\u1ebfth\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n v\u00e0Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

1. V\u1ec1 ti\u00eau th\u1ee9c c\u1ed9t \u201c\u0110\u01a1n gi\u00e1\u201d; \u201cTh\u00e0nh ti\u1ec1n\u201d tr\u00ean Phi\u1ebfu xu\u1ea5t kho ki\u00eamv\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9:<\/span><\/p>\n

T\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 64\/2013\/TT-BTC ng\u00e0y 15\/5\/2013 c\u1ee7a B\u1ed9 T\u00e0ich\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 lo\u1ea1i v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201c4. C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3mphi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd (m\u1eabus\u1ed1 5.5 v\u00e0 5.6 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).\u201d<\/span><\/p>\n

V\u1ec1 n\u1ed9i dung t\u01b0\u01a1ng t\u1ef1, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 1379\/TCT-CS ng\u00e0y 22\/4\/2011v\/v m\u1eabu Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 tr\u1ea3 l\u1eddi C\u00f4ng ty Ajinomoto Vi\u1ec7tNam<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH JX Nippon Oil&Energy Vi\u1ec7t Nam \u0111\u1ec1 ngh\u1ecb kh\u00f4ngth\u1ec3 hi\u1ec7n ti\u00eau th\u1ee9c c\u1ed9t \u201c\u0110\u01a1n gi\u00e1\u2019\u2019; \u201cTh\u00e0nh ti\u1ec1n\u201d tr\u00ean Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadnchuy\u1ec3n n\u1ed9i b\u1ed9, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ed1ng nh\u1ea5t v\u1edbi \u0111\u1ec1 xu\u1ea5t c\u1ee7a C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3iPh\u00f2ng t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 349\/CT-HCAC ng\u00e0y 8\/3\/2014: M\u1eabu Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadnchuy\u1ec3n n\u1ed9i b\u1ed9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201c\u0110\u01a1n gi\u00e1\u201d v\u00e0 Th\u00e0nh ti\u1ec1n\u201d<\/span><\/p>\n

2. Xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT:<\/span><\/p>\n

T\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 64\/2013\/TT-BTC ng\u00e0y 15\/5\/2013 c\u1ee7a B\u1ed9T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CPng\u00e0y 14\/5\/2010 c\u1ee7aCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1nh\u00e0ng h\u00f3a,cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2. C\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/p>\n

a) Ti\u00eau th\u1ee9c \u201cNg\u00e0y th\u00e1ng n\u0103m\u201d l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/p>\n

Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3al\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu\u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c cung\u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddngh\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7nthu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thuti\u1ec1n.\u201d<\/span><\/p>\n

\u2026<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edfl\u00ean m\u1ed7i l\u1ea7n, ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n\u201dho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\u201d.<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 64\/2013\/TT-BTC ng\u00e0y 15\/5\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednhh\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy\u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1nh\u00e0ng h\u00f3a, cung \u1ee9ngd\u1ecbch v\u1ee5 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c1. B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5nggi\u00e1 thanh to\u00e1n d\u01b0\u1edbi 200.000 \u0111\u1ed3ng m\u1ed7i l\u1ea7n th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua y\u00eau c\u1ea7u l\u1eadp v\u00e0 giao h\u00f3a\u0111\u01a1n.<\/span><\/p>\n

2. Khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n1 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea b\u00e1n l\u1ebb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. B\u1ea3ng k\u00ea ph\u1ea3ic\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, t\u00ean h\u00e0ngh\u00f3a, d\u1ecbch v\u1ee5, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a,d\u1ecbch v\u1ee5 b\u00e1n ra, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi l\u1eadp B\u1ea3ng k\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1nn\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec B\u1ea3ng k\u00ea b\u00e1n l\u1ebb ph\u1ea3i c\u00f3ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d v\u00e0 \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean B\u1ea3ng k\u00ea theoth\u1ee9 t\u1ef1 b\u00e1n h\u00e0ng trong ng\u00e0y (m\u1eabu s\u1ed1 5.7 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0n\u00e0y).<\/span><\/p>\n

3. Cu\u1ed1i m\u1ed7i ng\u00e0y, c\u01a1 s\u1edf kinh doanh l\u1eadp m\u1ed9t ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ngho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ghi s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a,cung \u1ee9ng d\u1ecbch v\u1ee5 trong ng\u00e0y th\u1ec3 hi\u1ec7n tr\u00ean d\u00f2ng t\u1ed5ng c\u1ed9ng c\u1ee7a b\u1ea3ng k\u00ea, k\u00fd t\u00ean v\u00e0gi\u1eef li\u00ean giao cho ng\u01b0\u1eddi mua, c\u00e1c li\u00ean kh\u00e1c lu\u00e2n chuy\u1ec3n theo quy \u0111\u1ecbnh. Ti\u00eau th\u1ee9c\u201cT\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua\u201d tr\u00ean ho\u00e1 \u0111\u01a1n n\u00e0y ghi l\u00e0 \u201cb\u00e1n l\u1ebb kh\u00f4ng giao h\u00f3a \u0111\u01a1n\u201d.<\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u00f4ng ty TNHH JX Nippon Oil&Energy Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh n\u00eau tr\u00ean.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
\u00a0<\/span><\/i><\/b>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– <\/span>Ph\u00f3 TCT: Cao Anh Tu\u1ea5n (\u0111\u1ec3 b\u00e1o c\u00e1o);
\n– V\u1ee5 PC-BTC;
\n– V\u1ee5 PC-TCT;
\n– L\u01b0u: VT, CS(2b).<\/span><\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/span><\/b><\/span><\/p>\n

Nguy\u1ec5n H\u1eefu T\u00e2n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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: 1870\/TCT-CS V\/v s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 Phi\u1ebfu XKKVCNB H\u00e0 N\u1ed9i, ng\u00e0y 21 th\u00e1ng 05 n\u0103m 2014 \u00a0 K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng. Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n..<\/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\/30597"}],"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=30597"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30597\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30597"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}