{"id":30859,"date":"2017-08-03T06:48:44","date_gmt":"2017-08-03T06:48:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30859"},"modified":"2017-09-06T09:50:00","modified_gmt":"2017-09-06T09:50:00","slug":"cong-van-so-1631ct-ttht-vv-dieu-chinh-hoa-don-sai-gia-tinh-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30859","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 1631\/CT-TTHT V\/v \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n sai gi\u00e1 t\u00ednh thu\u1ebf."},"content":{"rendered":"

K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc to\u00e0n v\u0103n C\u00f4ng v\u0103n s\u1ed1: 1631\/CT-TTHT V\/v \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n sai gi\u00e1 t\u00ednh thu\u1ebf. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i.<\/span><\/h1>\n\n\n\n\n
\n

T\u1ed4NG C\u1ee4C THU\u1ebe<\/span>
\nC\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH
\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—————<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 1631\/CT-TTHT<\/span>
\nV\/v: Ch\u00ednh s\u00e1ch thu\u1ebf<\/i><\/span><\/td>\n		\n

Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, ng\u00e0y 25 th\u00e1ng 02 n\u0103m 2016<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/b>\u00a0Nguy\u1ec5n Ng\u1ecdc H\u1ea1nh<\/span>
\n\u0110\u1ecba ch\u1ec9: S\u1ed1 1276 Kha V\u1ea1n C\u00e2n, P. Linh Trung, Q. Th\u1ee7 \u0110\u1ee9c, TP. H\u1ed3 Ch\u00ed Minh<\/span>
\nEmail: kimhanhgold@gmail.com<\/span><\/p>\n

Tr\u1ea3 l\u1eddi th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a B\u00e0 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf qua C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh theo phi\u1ebfu chuy\u1ec3n s\u1ed1\u00a071\/PC-TCT\u00a0ng\u00e0y 28\/01\/2016 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf TP c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a010\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 17\/1\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf:<\/span><\/p>\n

\u201cKhai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n

a) Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m: Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd c\u00f3 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u khai b\u1ed5 sung v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ch\u1ec9 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p n\u1ebfu c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd th\u00ec khai b\u1ed5 sung h\u1ed3 s\u01a1 khai th\u00e1ng, qu\u00fd v\u00e0 t\u00ednh l\u1ea1i ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n

H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;…<\/span><\/p>\n

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

b) H\u1ed3 s\u01a1 khai b\u1ed5 sung<\/span><\/p>\n

– T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf b\u1ecb sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/p>\n

– B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (trong tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u00f3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf);<\/span><\/p>\n

– T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 17 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf:<\/span><\/p>\n

\u201c17. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 c\u1ea7m \u0111\u1ed3, s\u1ed1 ti\u1ec1n ph\u1ea3i thu t\u1eeb d\u1ecbch v\u1ee5 n\u00e0y bao g\u1ed3m ti\u1ec1n l\u00e3i ph\u1ea3i thu t\u1eeb cho vay c\u1ea7m \u0111\u1ed3 v\u00e0 kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng c\u1ea7m \u0111\u1ed3 (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/span><\/p>\n

Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n\n\n\n\n
\n

Gi\u00e1 t\u00ednh thu\u1ebf =<\/span><\/p>\n<\/td>\n

\n

S\u1ed1 ti\u1ec1n ph\u1ea3i thu<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1 + thu\u1ebf su\u1ea5t<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5 44: C\u00f4ng ty kinh doanh c\u1ea7m \u0111\u1ed3 trong k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 doanh thu c\u1ea7m \u0111\u1ed3 l\u00e0 110 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng:<\/span><\/p>\n\n\n\n\n
\n

110 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n

\n

= 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1 + 10%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u2026\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/strong>\u00a0ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 20. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/span><\/p>\n

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

Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u00e1m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng…, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1…, k\u00fd hi\u1ec7u… C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/span><\/p>\n

\u2026\u201d<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u01b0 nh\u00e2n (doanh nghi\u1ec7p) kinh doanh d\u1ecbch v\u1ee5 c\u1ea7m \u0111\u1ed3, khi thu ti\u1ec1n d\u1ecbch v\u1ee5 c\u1ee7a kh\u00e1ch h\u00e0ng, doanh nghi\u1ec7p \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n ghi sai gi\u00e1 t\u00ednh thu\u1ebf GTGT th\u00ec doanh nghi\u1ec7p v\u00e0 kh\u00e1ch h\u00e0ng l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 t\u00ednh thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC\u00a0v\u00e0 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/strong><\/span><\/p>\n

C\u1ee5c Thu\u1ebf TP th\u00f4ng b\u00e1o cho B\u00e0 bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span>
\n– Ph\u00f2ng PC;<\/span>
\n– C\u1ee5c TH&TKTC-BTC;<\/span>
\n– L\u01b0u: VT, TTHT.<\/span>
\n254-2088(28\/01\/2016)<\/span>
\nnttlan<\/span><\/td>\n		\n

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

Tr\u1ea7n Th\u1ecb L\u1ec7 Nga<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc to\u00e0n v\u0103n C\u00f4ng v\u0103n s\u1ed1: 1631\/CT-TTHT V\/v \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n sai gi\u00e1 t\u00ednh thu\u1ebf. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i. T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH ———- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh..<\/p>\n","protected":false},"author":7,"featured_media":30983,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4390,4391,4392],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30859"}],"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=30859"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30859\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30983"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30859"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}