{"id":30885,"date":"2017-09-15T00:45:54","date_gmt":"2017-09-15T00:45:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30885"},"modified":"2017-09-15T01:40:51","modified_gmt":"2017-09-15T01:40:51","slug":"cv-2759-chi-phi-mua-sach-chuyen-nganh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30885","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 2759\/TCT-CS V\/v chi ph\u00ed mua s\u00e1ch chuy\u00ean ng\u00e0nh."},"content":{"rendered":"

K\u1ebf to\u00e1n\u00a0Centax xin tr\u00edch d\u1eabn \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc C\u00f4ng v\u0103n s\u1ed1: 2759\/TCT-CS V\/v chi ph\u00ed mua s\u00e1ch chuy\u00ean ng\u00e0nh, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i.\u00a0<\/span><\/h2>\n

 <\/p>\n

 <\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\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:\u00a0<\/span>2759\/TCT-CS<\/span><\/span>
\nV\/v ch\u00ednh s\u00e1ch thu\u1ebf<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2017<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi:<\/span><\/b>\u00a0C\u00f4ng ty TNHH Change Interaction<\/span><\/span>
\n(\u0110\u1ecba ch\u1ec9: 36 B\u00f9i Th\u1ecb Xu\u00e2n, ph\u01b0\u1eddng B\u1ebfn Th\u00e0nh, Qu\u1eadn1, th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh)<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1\u00a05796\/VPCP-\u0110MDN\u00a0ng\u00e0y 05\/6\/2017 c\u1ee7a V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 chuy<\/span>\u1ec3n ki\u1ebfn ngh\u1ecb c\u1ee7a C\u00f4ng ty TNHH Change Interaction v\u1ec1 th\u00f4ng tin tr\u00ean h<\/span>\u00f3a \u0111\u01a1n gi<\/span>\u00e1\u00a0tr\u1ecb gia t\u0103ng<\/span>. V\u1ec1 ki<\/span>\u1ebfn\u00a0ngh\u1ecb c\u1ee7a C\u00f4ng ty TNHH Change Interaction, T\u1ed5ng c\u1ee5c Thu\u1ebf c<\/span>\u00f3\u00a0\u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

1.\u00a0<\/span>V<\/b>\u1ec1 th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/b><\/span><\/p>\n

C\u0103n c\u1ee9\u00a0Kho\u1ea3n 3, 4 \u0110i\u1ec1u 3 v\u00e0 Kho\u1ea3n 1, 2 \u0110i\u1ec1u 14 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP<\/a>\u00a0ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5; c\u0103n c\u1ee9\u00a0Kho\u1ea3n 7.b \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/2\/2015\u00a0<\/span>c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/span><\/p>\n

Theo c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, v\u1ec1 nguy\u00ean t\u1eafc, khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01a1n v\u1ecb cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i gh<\/span>i\u00a0t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu<\/span>\u1ebf\u00a0theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111<\/span>\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ch\u1ec9 c\u1ee7a C\u00f4ng ty TNHH Change Interaction theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh l\u00e0: 36 B\u00f9i Th\u1ecb Xu\u00e2n, Ph\u01b0\u1eddng B\u1ebfn Th<\/span>\u00e0nh, Qu\u1eadn 1, th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh th<\/span>\u00ec\u00a0khi ng\u01b0\u1eddi b\u00e1n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n cho C\u00f4ng ty c\u00f3 th\u1ec3 ghi v\u1edbi \u0111\u1ecba ch\u1ec9 r\u00fat g\u1ecdn l\u00e0 36 B\u00f9i Th\u1ecb Xu\u00e2n, P.B<\/span>\u1ebfn Th\u00e0nh, Q<\/span>1, TP HCM.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n ghi \u0111\u00fang m\u00e3 s<\/span>\u1ed1\u00a0thu\u1ebf C\u00f4ng ty v\u00e0 m\u00e3 s<\/span>\u1ed1\u00a0thu<\/span>\u1ebf\u00a0c\u1ee7a ng\u01b0\u1eddi b\u00e1n nh\u01b0ng t\u1ea1i m\u1ee5c \u0111\u1ecba ch<\/span>\u1ec9\u00a0C\u00f4ng ty tr\u00ean h\u00f3a \u0111\u01a1n ghi thi<\/span>\u1ebfu th\u00f4ng tin \u201cPh\u01b0\u1eddng B<\/span>\u1ebfn Th\u00e0nh\u201d ho\u1eb7c ghi thi\u1ebfu th\u00f4ng tin \u201cth\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh\u201d nh\u01b0ng v\u1eabn x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00fang \u0111\u1ecba ch\u1ec9 c\u1ee7a C\u00f4ng ty v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c tr\u00ean h<\/span>\u00f3a\u00a0\u0111\u01a1n \u0111<\/span>\u1ec1u \u0111\u00fang th\u00ec c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y v<\/span>\u1eabn \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111<\/span>\u1ec3\u00a0k<\/span>\u00ea\u00a0khai thu\u1ebf. C\u00f4ng ty v\u00e0 b\u00ean b\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 sai s\u00f3t v<\/span>\u1ec1\u00a0\u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua v\u00e0 kh<\/span>\u00f4ng\u00a0l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/span><\/p>\n

Li<\/span>\u00ean quan \u0111\u1ebfn n\u1ed9i dung vi<\/span>\u1ebft t<\/span>\u1eaft t\u00ean, \u0111\u1ecba ch\u1ec9 tr<\/span>\u00ean h\u00f3a \u0111\u01a1n, T<\/span>\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 c\u00f4ng v\u0103n s\u1ed1\u00a04291\/TCT-CS\u00a0ng\u00e0y 10\/12\/2013 g\u1eedi C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng.<\/span><\/span><\/p>\n

Li\u00ean quan \u0111\u1ebfn kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vi\u1ebft h\u00f3a \u0111\u01a1n sai v\u1ec1 h\u00ecnh th\u1ee9c, B\u1ed9 T\u00e0i ch\u00ednh c<\/span>\u00f3\u00a0c\u00f4ng v\u0103n s\u1ed1\u00a01781\/BTC-TCT<\/a>\u00a0ng\u00e0y 11\/2\/2014 g\u1eedi Hi\u1ec7p h\u1ed9i Doanh nghi\u1ec7p Nh\u1eadt\u00a0<\/span>B\u1ea3n v\u00e0 C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung\u00a0<\/span>\u01b0\u01a1ng.<\/span><\/span><\/p>\n

Ng\u00e0y 24\/5\/2017, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 c\u00f4ng v\u0103n s\u1ed1\u00a02186\/TCT-CS<\/a>\u00a0tr\u1ea3 l\u1eddi C\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y l\u1eafp Cao B\u1eb1ng v\u1ec1 vi\u1ec7c ghi thi<\/span>\u1ebfu \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/span><\/p>\n

2.\u00a0<\/span>V<\/b>\u1ec1 chi ph\u00ed mua s\u00e1ch<\/span><\/b><\/span><\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/N\u0110-CP<\/a>\u00a0ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC\u00a0ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf TNDN quy \u0111\u1ecbnh Kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph<\/span>\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c1. Tr\u1eeb c\u00e1c Kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi Kho\u1ea3n chi n\u1ebfu \u0111\u00e1p\u00a0<\/span>\u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c<\/span>\u00f3\u00a0h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t<\/span>\u1eeb\u00a020 tri\u1ec7u \u0111\u1ed3ng tr<\/span>\u1edf\u00a0l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/span><\/p>\n

Ch<\/span>\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t<\/span>\u0103ng.<\/span><\/span><\/p>\n

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

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, v\u1ec1 nguy\u00ean t\u1eafc, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH Change Interaction c<\/span>\u00f3\u00a0Kho\u1ea3n chi mua s\u00e1ch chuy\u00ean ng\u00e0nh cho nh\u00e2n vi\u00ean tham kh\u1ea3o \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean th<\/span>\u00ec\u00a0Kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111<\/span>\u1ec3\u00a0C\u00f4ng ty TNHH Change Interaction bi\u1ebft. \u0110\u1ec1 ngh\u1ecb C\u00f4ng ty li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh\/.<\/span><\/span><\/p>\n

 <\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 (\u0111<\/span>\u1ec3\u00a0b\/c\u00e1o);
\n– Ph<\/span>\u00f3\u00a0TCTr Cao Anh Tu<\/span>\u1ea5n (\u0111\u1ec3 b\/c<\/span>\u00e1o);
\n– C<\/span>\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t<\/span>\u1eed\u00a0Ch\u00ednh ph\u1ee7;<\/span><\/span>
\n– V\u1ee5 \u0110\u1ed5i m\u1edbi doanh nghi\u1ec7p -VPCP;<\/span>
\n– V\u0103n ph\u00f2ng B\u1ed9 (\u0111\u1ec3 b\/c\u00e1o);
\n– C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh;
\n– V\u1ee5 PC-TCT;
\n– L\u01b0u<\/span>:\u00a0VT,\u00a0<\/span>CS\u00a0(3b)<\/span>.<\/span><\/td>\n		\n

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

L\u01b0u \u0110\u1ee9c Huy<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n\u00a0Centax xin tr\u00edch d\u1eabn \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc C\u00f4ng v\u0103n s\u1ed1: 2759\/TCT-CS V\/v chi ph\u00ed mua s\u00e1ch chuy\u00ean ng\u00e0nh, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i.\u00a0     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:\u00a02759\/TCT-CS V\/v ch\u00ednh s\u00e1ch..<\/p>\n","protected":false},"author":7,"featured_media":30892,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4441,4442,4443,4338],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30885"}],"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=30885"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30885\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30892"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30885"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}