{"id":30650,"date":"2017-06-17T10:33:57","date_gmt":"2017-06-17T10:33:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30650"},"modified":"2017-06-13T04:00:41","modified_gmt":"2017-06-13T04:00:41","slug":"cong-van-so-81439ct-htr-ve-chinh-sach-thue-voi-hoat-dong-giao-duc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30650","title":{"rendered":"C\u00f4ng v\u0103n S\u1ed1: 81439\/CT-HTr v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u1edbi ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c."},"content":{"rendered":"\n\n\n\n
\n

T\u1ed4NG C\u1ee4C THU\u1ebe<\/span>
\nC\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I
\n——-<\/span><\/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: <\/span>81439\/CT-HTr<\/span><\/span>
\nV\/v tr\u1ea3 l<\/span><\/i>\u1edd<\/i>i ch\u00ednh s\u00e1ch thu<\/span><\/i>\u1ebf<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y <\/span><\/i>21 t<\/i>h\u00e1ng 12 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> <\/b>C\u00f4ng ty TNHH Seogwoo (Vi\u1ec7t Nam)<\/span><\/span>
\n(\u0110\u1ecba ch<\/span><\/i>\u1ec9<\/i>: t\u1ea7ng 21&27 t\u00f2a nh\u00e0 Vinaconex 9, L\u00f4 HH2-2 Khu \u0111\u00f4 th\u1ecb M<\/span><\/i>\u1ec5<\/i> Tr\u00ec H\u1ea1, \u0111\u01b0\u1eddng Ph<\/span><\/i>\u1ea1<\/i>m<\/span><\/i><\/i>H<\/span><\/i>\u00f9ng<\/i>, Ph\u01b0\u1eddng M<\/span><\/i>\u1ec5<\/i> Tr\u00ec, Qu<\/span><\/i>\u1ead<\/i>n Nam T\u1eeb Li\u00eam, TP<\/span><\/i> <\/i>H\u00e0<\/span><\/i> <\/i>N\u1ed9<\/span><\/i>i<\/i>, VN)<\/span><\/i>
\n<\/i>MST<\/span><\/i>: 0101<\/i>334062<\/span><\/i><\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 272112015\/CV-SEOGWOO ng\u00e0y 01\/12\/2015 c\u1ee7a C\u00f4ng ty TNHH Seog<\/span>woo (Vi\u1ec7t Nam) (sau \u0111\u00e2y g\u1ecdi t<\/span>\u1eaft l\u00e0 C\u00f4ng ty) v\u1ec1 ch\u00ednh s\u00e1ch thu<\/span>\u1ebf, C\u1ee5c thu<\/span>\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki<\/span>\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

– C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s<\/span>\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 \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<\/span>\u1ed1 \u0111i\u1ec1u Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/span><\/p>\n

+ T\u1ea1i kho\u1ea3n 13 \u0110i\u1ec1u 4 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT:<\/span><\/p>\n

\u201c13. D\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt bao g\u1ed3m c\u1ea3 d\u1ea1y ngo\u1ea1i ng\u1eef, tin h\u1ecdc; d\u1ea1y m\u00faa, h\u00e1t, h\u1ed9i h\u1ecda, nh\u1ea1c, k\u1ecbch, xi\u1ebfc, th\u1ec3 d\u1ee5c, th\u1ec3 thao; nu\u00f4i d\u1ea1y tr\u1ebb v\u00e0 d\u1ea1y c\u00e1c ngh\u1ec1 kh\u00e1c nh\u1eb1m \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 v\u0103n h<\/span><\/i>\u00f3a<\/i>, ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n ngh<\/span><\/i>\u1ec1<\/i> nghi\u1ec7p.\u201d<\/span><\/i><\/span><\/p>\n

+ T\u1ea1i \u0110i\u1ec1u 11 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 10%:<\/span><\/p>\n

\u201cThu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h<\/span><\/i>\u00f3a<\/i>, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u <\/span><\/i>1<\/i>0 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/i><\/span><\/p>\n

C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT n\u00eau t\u1ea1i \u0110i\u1ec1u 10, \u0110i\u1ec1u <\/span><\/i>11<\/i> \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh<\/span><\/i>\u1ea5<\/i>t cho t\u1eebng lo\u1ea1i h\u00e0ng h<\/span><\/i>\u00f3<\/i>a, d\u1ecbch v\u1ee5 \u1edf c\u00e1c kh\u00e2u nh\u1eadp kh<\/span><\/i>\u1ea9<\/i>u, s\u1ea3n xu\u1ea5t, gia c<\/span><\/i>\u00f4<\/i>ng hay kinh doanh th\u01b0\u01a1ng m\u1ea1i<\/span><\/i>.<\/i>\u201d<\/span><\/i><\/span><\/p>\n

– C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2008\/N\u0110-CP ng\u00e0y 30\/5\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u00ednh s\u00e1ch khuy<\/span>\u1ebfn kh\u00edch x\u00e3 h\u1ed9i h\u00f3a \u0111<\/span>\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th<\/span>\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng.<\/span><\/span><\/p>\n

+ T\u1ea1i \u0110i\u1ec1u 2 Ch\u01b0\u01a1ng I quy \u0111\u1ecbnh <\/span>\u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n x\u00e3 h\u1ed9i h\u00f3a:<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a <\/span><\/i>\u0111<\/i>\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n x\u00e3 h\u1ed9i h\u00f3a quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb <\/span><\/i>\u0111<\/i>\u1ecbnh n\u00e0y l\u00e0 c\u01a1 s\u1edf ph\u1ea3i thu\u1ed9c danh m\u1ee5c c<\/span><\/i>\u00e1<\/i>c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh\u201d<\/span><\/i><\/span><\/p>\n

+ T\u1ea1i \u0110i\u1ec1u 8 Ch\u01b0\u01a1ng II quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng <\/span>thu\u1ebf TNDN:<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u 8. <\/span><\/i>V<\/i>\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/i><\/span><\/p>\n

C\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h<\/span><\/i>\u00f3<\/i>a c<\/span><\/i>\u00f3<\/i> thu nh\u1eadp <\/span><\/i>t<\/i>\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c <\/span><\/i>\u00e1<\/i>p d\u1ee5ng thu<\/span><\/i>\u1ebf<\/i> su<\/span><\/i>\u1ea5<\/i>t thu<\/span><\/i>\u1ebf<\/i> thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 10% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng.<\/span><\/i><\/span><\/p>\n

C\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a m\u1edbi th\u00e0nh <\/span><\/i>l<\/i>\u1eadp k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u01b0\u1ee3c mi<\/span><\/i>\u1ec5<\/i>n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong 4 n\u0103m k\u1ec3 t\u1eeb khi c<\/span><\/i>\u00f3<\/i> thu nh\u1eadp ch\u1ecbu thu<\/span><\/i>\u1ebf<\/i> v\u00e0 gi\u1ea3m 50% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong 5 n\u0103m ti\u1ebfp theo\u201d<\/span><\/i><\/span><\/p>\n

– C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466\/Q\u0110-TTg ng\u00e0y 10\/10\/2008 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh danh m\u1ee5c chi ti\u1ebft c\u00e1c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n c\u1ee7a c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th<\/span>\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng.<\/span><\/span><\/p>\n

– C\u0103n c\u1ee9 Th\u00f4ng t<\/span>\u01b0 s\u1ed1 135\/2008\/TT-BTC ng\u00e0y 31\/12\/2008 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng <\/span>d\u1eabn Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2008\/N\u0110-CP ng\u00e0y 30\/5\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u00ednh s\u00e1ch khuy<\/span>\u1ebfn kh\u00edch x\u00e3 h\u1ed9i \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, d<\/span>\u1ea1y ngh\u1ec1, y t<\/span>\u1ebf, v\u0103n h\u00f3a, th<\/span>\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng.<\/span><\/span><\/p>\n

+ T\u1ea1i M\u1ee5c II qu<\/span>y \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h<\/span>\u01b0\u1edfng ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n x\u00e3 h\u1ed9i h\u00f3a t\u1ea1i \u0110i<\/span>\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2008\/N\u0110-CP \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201cC\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a trong c\u00e1c l\u0129nh v\u1ef1c: Gi\u00e1o d\u1ee5c-\u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1; y t<\/span><\/i>\u1ebf<\/i>; v\u0103n h\u00f3a; th<\/span><\/i>\u1ec3<\/i> d\u1ee5c th<\/span><\/i>\u1ec3<\/i> thao; m\u00f4i tr\u01b0\u1eddng ph\u1ea3i thu\u1ed9c danh m\u1ee5c c\u00e1c lo\u1ea1i h\u00ecnh v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s<\/span><\/i>\u1ed1<\/i> <\/i>1<\/i>466\/Q\u0110-TTg ng\u00e0y 10\/10\/2008 c\u1ee7a Th\u1ee7 t<\/span><\/i>\u01b0\u1edb<\/i>ng ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c ch<\/span><\/i>\u00ed<\/i>nh s\u00e1ch khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n x\u00e3 h\u1ed9i h<\/span><\/i>\u00f3<\/i>a quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2008\/N\u0110-CP.\u201d<\/span><\/i><\/span><\/p>\n

+ T\u1ea1i kho\u1ea3n 4 M\u1ee5c XII quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c4. C\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00e0nh l\u1eadp ph\u1ea3i \u0111\u0103ng k<\/span><\/i>\u00fd<\/i> n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng chuy\u00ean m\u00f4n v\u1edbi c\u01a1 quan qu\u1ea3n <\/span><\/i>l<\/i>\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u1edf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng v\u1edbi c\u01a1 quan thu<\/span><\/i>\u1ebf<\/i> \u0111<\/span><\/i>\u1ec3<\/i> l\u00e0<\/span>m c\u0103n c\u1ee9 \u01b0u \u0111\u00e3i ho\u1eb7c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u201d<\/span><\/i><\/span><\/p>\n

– C\u0103n c\u1ee9 Q<\/span>uy\u1ebft \u0111\u1ecbnh s<\/span>\u1ed1 693\/Q\u0110-TTg ng\u00e0y 06\/5\/2013 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a danh m\u1ee5c chi ti\u1ebft c\u00e1c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n c\u1ee7a c\u00e1c c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h<\/span>\u00f3a, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng ban h\u00e0nh k\u00e8m theo<\/span><\/span><\/p>\n

– C\u0103n c\u1ee9 \u0110i\u1ec1u 3 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 th\u1ef1c hi\u1ec7n Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, 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 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti<\/span>\u1ebft m\u1ed9t s<\/span>\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<\/span>\u1ed1 \u0111i<\/span>\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

1. <\/span><\/b>V<\/b>\u1ec1 thu\u1ebf GTGT ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c:<\/span><\/b><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c, d\u1ea1y h\u1ecdc nh\u01b0: d\u1ea1y Yoga, d\u1ea1y ngo\u1ea1i ng\u1eef, gi\u00e1o <\/span>d\u1ee5c v\u0103n h\u00f3a ngh\u1ec7 thu\u1eadt, ho\u1ea1t \u0111\u1ed9ng c\u00e2u l\u1ea1c b\u1ed9 th\u1ec3 thao \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd theo l\u0129nh v\u1ef1c chuy\u00ean m\u00f4n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu<\/span>\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 13 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/20<\/span>13\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p, c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c th\u1ec3 thao, gi\u1ea3i tr\u00ed, v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt c\u1ee7a c\u00f4ng ty ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec thu\u1ed9c \u0111<\/span>\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 10%.<\/span><\/span><\/p>\n

2. <\/span><\/b>V<\/b>\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c:<\/span><\/b><\/span><\/p>\n

Theo n\u1ed9i dung c\u00f4ng v\u0103n h<\/span>\u1ecfi, C\u00f4ng ty \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u ng\u00e0y 13\/11\/2006, ng\u00e0y 04\/11\/2015 C\u00f4ng ty \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung n\u1ed9i dung \u0111\u0103ng k\u00fd kinh doanh, b\u1ed5 sung th\u00eam ng\u00e0nh ngh\u1ec1 d\u1ea1y Yoga, d\u1ea1y ngo\u1ea1i ng\u1eef, gi\u00e1o d\u1ee5c v\u0103n h\u00f3a ngh\u1ec7 thu\u1eadt, ho\u1ea1t \u0111\u1ed9ng c\u00e2u l\u1ea1c b\u1ed9 th<\/span>\u1ec3 thao th\u00ec:<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p, c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c c\u1ee7a C\u00f4ng ty thu\u1ed9c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh<\/span>\u1ec1, y t\u1ebf, v\u0103n h\u00f3a th\u1ec3 thao v\u00e0 m\u00f4i tr\u01b0\u1eddng, \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fdnh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n <\/span>\u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4 v\u00e0 ti\u00eau chu\u1ea9n ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466\/Q\u0110-TTg ng\u00e0y 10\/10\/2008 v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 693\/Q\u0110-TTg ng\u00e0y 06\/5\/2013 c\u1ee7a Th<\/span>\u1ee7 t\u01b0\u1edbng<\/span> Ch\u00ednh ph\u1ee7 th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a c\u1ee7a C<\/span>\u00f4ng ty \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t<\/span> thu\u1ebf TNDN 10% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng.<\/span><\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u00f4ng ty c\u0103n c\u1ee9 th\u1ef1c t\u1ebf ph\u00e1t sinh, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c danh m\u1ee5c chi ti\u1ebft c\u00e1c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466\/Q\u0110-TTg ng\u00e0y 10\/10\/2008 v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 693\/Q\u0110-TTg ng\u00e0y 06\/5\/2013 n<\/span>\u00eau tr\u00ean \u0111<\/span>\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/span><\/p>\n

3. <\/span><\/b>V<\/b>\u1ec1 thu\u1ebf TNCN:<\/span><\/b><\/span><\/p>\n

\u0110<\/span>\u1ec1 ngh\u1ecb C\u00f4ng ty nghi\u00ean c\u1ee9u c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh khi chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1edbng m\u1eafc c\u1ee5 th\u1ec3, \u0111\u1ec1 ngh\u1ecb C\u00f4ng ty li<\/span>\u00ean h\u1ec7 Ph\u00f2ng Ki\u1ec3m tra thu\u1ebf s\u1ed1 1 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/span><\/span><\/p>\n

C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/<\/span>.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span><\/span>
\n– Ph\u00f2ng Ph\u00e1p ch\u1ebf;<\/span>
\n– Ph\u00f2ng Ki\u1ec3m tra thu\u1ebf s\u1ed1 1;
\n<\/span>– L\u01b0u: VT, HTr(2).<\/span><\/td>\n		\n

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

\n

Mai S\u01a1n<\/strong><\/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: 81439\/CT-HTr V\/v tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf H\u00e0 N\u1ed9i, ng\u00e0y 21 th\u00e1ng 12 n\u0103m 2015 \u00a0 K\u00ednh g\u1eedi: C\u00f4ng ty TNHH Seogwoo (Vi\u1ec7t Nam) (\u0110\u1ecba ch\u1ec9: t\u1ea7ng 21&27..<\/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\/30650"}],"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=30650"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30650\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30650"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}