{"id":30886,"date":"2017-09-14T00:45:09","date_gmt":"2017-09-14T00:45:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30886"},"modified":"2017-09-14T01:09:20","modified_gmt":"2017-09-14T01:09:20","slug":"cong-van-so-1781btc-tct-vv-khau-tru-hoan-thue-khi-viet-hoa-don-sai-ve-hinh-thuc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30886","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 1781\/BTC-TCT V\/v 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"},"content":{"rendered":"

Ng\u00e0y 11\/2\/2014, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0C\u00f4ng v\u0103n s\u1ed1\u00a01781\/BTC-TCT<\/strong>\u00a0V\/v 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. K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc to\u00e0n v\u0103n C\u00f4ng v\u0103n n\u00e0y.<\/span><\/h2>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\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: 1781\/BTC-TCT<\/span>
\nV\/v 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<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 11 th\u00e1ng 2 n\u0103m 2014<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n
\n

K\u00ednh g\u1eedi:<\/b><\/span><\/p>\n<\/td>\n

– Hi\u1ec7p h\u1ed9i Doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n;<\/span>
\n– C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1eeb c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n v\u1ec1 vi\u1ec7c c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ea5p thu\u1eadn cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vi\u1ebft h\u00f3a \u0111\u01a1n ch\u1ec9 sai v\u1ec1 \u201ch\u00ecnh th\u1ee9c\u201d nh\u01b0: h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT; h\u00f3a \u0111\u01a1n vi\u1ebft t\u1eaft t\u00ean, \u0111\u1ea1i ch\u1ec9 mua h\u00e0ng nh\u01b0ng \u0111\u00fang MST; vi\u1ebft h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a g\u1ea1ch ch\u00e9o \u0111\u00fang quy \u0111\u1ecbnh ph\u1ea7n tr\u1ed1ng, v\u1ec1 vi\u1ec7c n\u00e0y B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC\u00a0ng\u00e0y 11\/01\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c1. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, k\u1ec3 c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ecb t\u1ed5n th\u1ea5t.\u201d<\/span><\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC\u00a0ng\u00e0y 11\/01\/2012 n\u00eau tr\u00ean quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh\/T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00e1c c\u00f4ng v\u0103n s\u1ed1\u00a04291\/TCT-CS\u00a0ng\u00e0y 10\/12\/2013 h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c vi\u1ebft t\u1eaft t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n, c\u00f4ng v\u0103n s\u1ed1\u00a016239\/BTC-TCHQ\u00a0ng\u00e0y 22\/11\/2013 h\u01b0\u1edbng d\u1eabn v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7, c\u00f4ng v\u0103n s\u1ed1\u00a0176\/BTC-TCT\u00a0ng\u00e0y 6\/01\/2014 h\u01b0\u1edbng d\u1eabn v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7, gia c\u00f4ng chuy\u1ec3n ti\u1ebfp ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a064\/2013\/TT-BTC\u00a0ng\u00e0y 15\/5\/2013 h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n, quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 14, \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC\u00a0ng\u00e0y 11\/01\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vi\u1ebft h\u00f3a \u0111\u01a1n ch\u1ec9 sai v\u1ec1 \u201ch\u00ecnh th\u1ee9c\u201d nh\u01b0: h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT; h\u00f3a \u0111\u01a1n vi\u1ebft t\u1eaft t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua h\u00e0ng nh\u01b0ng \u0111\u00fang MST; vi\u1ebft h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a g\u1ea1ch ch\u00e9o \u0111\u00fang quy \u0111\u1ecbnh ph\u1ea7n tr\u1ed1ng th\u00ec B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u c\u00e1c C\u1ee5c thu\u1ebf ki\u1ec3m tra th\u1ef1c t\u1ebf n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ph\u00f9 h\u1ee3p v\u1edbi s\u1ed5 k\u1ebf to\u00e1n, ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf, c\u00f3 thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh th\u00ec C\u1ee5c thu\u1ebf h\u01b0\u1edbng d\u1eabn nh\u1eafc nh\u1edf doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf ho\u1eb7c cho kh\u1ea5u tr\u1eeb theo \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 Hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n, C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh th\u00e0nh ph\u1ed1 bi\u1ebft.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:
\n<\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span>
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc (\u0111\u1ec3 b\u00e1o c\u00e1o);<\/span>
\n– B\u1ed9 tr\u01b0\u1edfng \u0110inh Ti\u1ebfn D\u0169ng (\u0111\u1ec3 b\u00e1o c\u00e1o);<\/span>
\n– \u0110\u1ea1i s\u1ee9 qu\u00e1n Nh\u1eadt B\u1ea3n t\u1ea1i VN (\u0111\u1ec3 bi\u1ebft);<\/span>
\n– TCHQ, V\u1ee5 CST, V\u1ee5 PC (BTC);<\/span>
\n– Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
\n– V\u1ee5: TVQT, KK, PC (TCT);<\/span>
\n– L\u01b0u: VT, TCT (VT, CS-2b);<\/span><\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 11\/2\/2014, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0C\u00f4ng v\u0103n s\u1ed1\u00a01781\/BTC-TCT\u00a0V\/v 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. K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc to\u00e0n v\u0103n C\u00f4ng v\u0103n n\u00e0y. B\u1ed8 T\u00c0I CH\u00cdNH ——– C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1..<\/p>\n","protected":false},"author":7,"featured_media":30948,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2968,3043,4361,4362],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30886"}],"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=30886"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30886\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30948"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30886"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}