{"id":30627,"date":"2017-06-09T03:50:56","date_gmt":"2017-06-09T03:50:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30627"},"modified":"2017-06-05T06:39:43","modified_gmt":"2017-06-05T06:39:43","slug":"cong-van-so-917tct-tncn-vv-thue-tncn-doi-voi-chu-cong-ty-tnhh-mtv","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30627","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 917\/TCT-TNCN V\/v thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi Ch\u1ee7 C\u00f4ng ty TNHH MTV"},"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: 917\/TCT-TNCN<\/span>
\n<\/span>V\/v Ch\u00ednh s\u00e1ch thu\u1ebf TNCN<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 17 th\u00e1ng 3 n\u0103m 2015<\/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 t\u1ec9nh Nam \u0110\u1ecbnh<\/span><\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 2916\/CT-TTHT ng\u00e0y 25\/7\/2014 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Nam \u0110\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

Ng\u00e0y 3\/3\/2015, T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 727\/TCT-CS g\u1eedi C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh th\u00e0nh ph\u1ed1, trong \u0111\u00f3 \u0111\u00e3 h\u01b0\u1edbng d\u1eabn: “kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7), (kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 hay kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh) \u0111\u1ec1u thu\u1ed9c kho\u1ea3n chi ph\u00ed quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft d, \u0111i\u1ec3m 2.5, kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC n\u00eau tr\u00ean”. Nh\u01b0 v\u1eady, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n l\u1ee3i t\u1ee9c ph\u00e2n chia c\u1ee7a c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean sau khi n\u1ed9p thu\u1ebf TNDN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

1. Th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 3 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 ng\u00e0y 21\/11\/2007; \u0110i\u1ec1u 3 Ngh\u1ecb \u0110\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP ng\u00e0y 27\/6\/2013 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN:<\/span><\/p>\n

“3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m:<\/span><\/i><\/span><\/p>\n

a) Ti\u1ec1n l\u00e3i cho vay;<\/span><\/i><\/span><\/p>\n

b) L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n;<\/span><\/i><\/span><\/p>\n

c) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1eb1ng hi\u1ec7n v\u1eadt, danh ti\u1ebfng, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u00e1t minh, s\u00e1ng ch\u1ebf; tr\u1eeb thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7. “<\/span><\/i><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 2 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:<\/span><\/p>\n

“3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/span><\/i><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:<\/span><\/i><\/span><\/p>\n

… c) L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n (bao g\u1ed3m c\u1ea3 C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean),… “<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean th\u00ec, tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n l\u1ee3i nhu\u1eadn m\u00e0 c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c chia sau khi n\u1ed9p thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/span><\/p>\n

2. Th\u1eddi \u0111i\u1ec3m t\u1eeb ng\u00e0y 01\/01\/2015<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 6 Lu\u1eadt s\u1ed1 71\/2014\/QH13 ng\u00e0y 26\/11\/2014 s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh \u0111i\u1ec1u kho\u1ea3n thi h\u00e0nh:<\/span><\/p>\n

“1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015. “<\/span><\/i><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 4, \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/2\/21015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111inh v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh:<\/span><\/p>\n

“3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m:<\/i><\/span><\/p>\n

…c) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1eb1ng hi\u1ec7n v\u1eadt, danh ti\u1ebfng, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u00e1t minh, s\u00e1ng ch\u1ebf; tr\u1eeb thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7”<\/span><\/i><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n

“Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh”.<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, t\u1eeb ng\u00e0y 1\/1\/2015 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN.<\/span><\/p>\n

C\u00f4ng v\u0103n n\u00e0y thay th\u1ebf c\u00f4ng v\u0103n s\u1ed1 4568\/TCT-TNCN ng\u00e0y 16\/10\/2014.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh Nam \u0110\u1ecbnh \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

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

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/span><\/b><\/span><\/p>\n


\n<\/span><\/b>Cao Anh Tu\u1ea5n<\/span><\/b><\/span><\/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: 917\/TCT-TNCN V\/v Ch\u00ednh s\u00e1ch thu\u1ebf TNCN H\u00e0 N\u1ed9i, ng\u00e0y 17 th\u00e1ng 3 n\u0103m 2015 \u00a0 K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf t\u1ec9nh Nam \u0110\u1ecbnh Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 2916\/CT-TTHT ng\u00e0y 25\/7\/2014..<\/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\/30627"}],"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=30627"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30627\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30627"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}