{"id":30902,"date":"2017-09-19T00:45:26","date_gmt":"2017-09-19T00:45:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30902"},"modified":"2017-09-19T07:17:00","modified_gmt":"2017-09-19T07:17:00","slug":"cong-van-so-42900ct-ttht-vv-nhan-tien-tam-ung-cua-dich-vu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30902","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 42900\/CT-TTHT V\/v nh\u1eadn ti\u1ec1n t\u1ea1m \u1ee9ng c\u1ee7a d\u1ecbch v\u1ee5."},"content":{"rendered":"\n\n\n\n
\n

T\u1ed4NG C\u1ee4C THU\u1ebe
\nC\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I
\n——-<\/strong><\/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—————<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 42900\/CT-TTHT<\/span>
\n V\/v gi\u1ea3i \u0111\u00e1p ch\u00ednh s\u00e1ch thu\u1ebf<\/em><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 06 n\u0103m 2017<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi:<\/strong> C\u00f4ng ty TNHH Ericsson Vi\u1ec7t Nam <\/span>
\n (\u0110\u1ecba ch\u1ec9: T\u1ea7ng 15, t\u00f2a th\u00e1p Keangnam Hanoi Landmark, l\u00f4 6, Khu \u0111\u00f4 th\u1ecb m\u1edbi C\u1ea7u Gi\u1ea5y, Ph\u01b0\u1eddng M\u1ec5 Tr\u00ec, Qu\u1eadn Nam T\u1eeb Li\u00eam, H\u00e0 N\u1ed9i. MST: 0102314220)<\/em><\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 ETV31032017 \u0111\u1ec1 ng\u00e0y 31\/3\/2017 h\u1ecfi v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 c\u00f4ng v\u0103n s\u1ed1 ETV15052017 \u0111\u1ec1 ng\u00e0y 15\/5\/2017 v\u1ec1 b\u1ed5 sung h\u1ed3 s\u01a1 c\u1ee7a C\u00f4ng ty TNHH Ericsson Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 “C\u00f4ng ty”) , C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

– C\u0103n c\u1ee9 Kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\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 GTGT 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\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf GTGT, quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT:<\/span><\/p>\n

\u201c2. \u0110\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.\u201d<\/em><\/span><\/p>\n

– C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5:<\/span><\/p>\n

+ T\u1ea1i ti\u1ebft b Kho\u1ea3n 1 \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i ti\u1ebft a Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014) c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t)…. \u201d<\/em><\/span><\/p>\n

+ T\u1ea1i ti\u1ebft a Kho\u1ea3n 2 \u0110i\u1ec1u 16 quy \u0111\u1ecbnh c\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

“… Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n….\u201d<\/em><\/span><\/p>\n

– C\u0103n c\u1ee9 n\u1ed9i dung H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 s\u1ed1 02\/2016\/ETV-CTIN ng\u00e0y 27\/5\/2016 v\u1ec1 vi\u1ec7c cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5: Qu\u1ea3n l\u00fd theo d\u00f5i, v\u1eadn chuy\u1ec3n n\u1ed9i \u0111\u1ecba; thi\u1ebft k\u1ebf, c\u1ea5u h\u00ecnh, t\u00edch h\u1ee3p, h\u00f2a m\u1ea1ng, ki\u1ec3m th\u1eed, b\u1ea3o h\u00e0nh thi\u1ebft b\u1ecb cho d\u1ef1 \u00e1n N\u00e2ng c\u1ea5p ch\u1ea5t l\u01b0\u1ee3ng m\u1ea1ng c\u1ee7a T\u1ed5ng C\u00f4ng ty Vi\u1ec5n th\u00f4ng MobiFone.<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean v\u00e0 h\u1ed3 s\u01a1 c\u00f4ng ty cung c\u1ea5p, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH Ericsson Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ef9 thu\u1eadt v\u00e0 gi\u1ea3i ph\u00e1p li\u00ean quan \u0111\u1ebfn m\u1ea1ng vi\u1ec5n th\u00f4ng cho kh\u00e1ch h\u00e0ng th\u00ec:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc t\u1ea1m \u1ee9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng (t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n ch\u01b0a cung c\u1ea5p d\u1ecbch v\u1ee5, ch\u01b0a th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng) th\u00ec c\u00f4ng ty ch\u01b0a ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng n\u00e0y.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty th\u1ef1c hi\u1ec7n thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng th\u00ec C\u00f4ng ty ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.<\/span><\/p>\n

C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi C\u00f4ng ty TNHH Ericsson Vi\u1ec7t Nam bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – Ph\u00f2ng: KT1, Ph\u00e1p ch\u1ebf;<\/span>
\n – L\u01b0u: VT, TTHT(2). <\/span><\/td>\n		KT. C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/span>Mai S\u01a1n<\/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: 42900\/CT-TTHT V\/v gi\u1ea3i \u0111\u00e1p ch\u00ednh s\u00e1ch thu\u1ebf H\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 06 n\u0103m 2017 \u00a0 K\u00ednh g\u1eedi: C\u00f4ng ty TNHH Ericsson Vi\u1ec7t Nam (\u0110\u1ecba ch\u1ec9: T\u1ea7ng 15,..<\/p>\n","protected":false},"author":7,"featured_media":5673,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4451,4452,4453,4454,4455],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30902"}],"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=30902"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30902\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5673"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30902"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}