{"id":30907,"date":"2017-09-21T00:45:16","date_gmt":"2017-09-21T00:45:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30907"},"modified":"2017-09-21T02:21:32","modified_gmt":"2017-09-21T02:21:32","slug":"cong-van-so-13675btc-cst-vv-tien-dat-coc-khong-can-xuat-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30907","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 13675\/BTC-CST V\/v ti\u1ec1n \u0111\u1eb7t c\u1ecdc kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn\u00a0\u0111\u1ebfn b\u1ea1n \u0111\u1ecdc C\u00f4ng v\u0103n s\u1ed1 13675\/BTC-CST c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 14\/10\/2013<\/span><\/strong><\/h2>\n

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\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 13675\/BTC-CST<\/span>
\nV\/v th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p\u00a0d\u1ecbch v\u1ee5<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng 10 n\u0103m 2013<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
\n

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

– H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam;<\/span>
\n– C\u00f4ng ty TNHH H\u00e3ng Ki\u1ec3m to\u00e1n AASC;<\/span>
\n– C\u00f4ng ty CP t\u01b0 v\u1ea5n \u0111\u01b0\u1eddng cao t\u1ed1c Vi\u1ec7t Nam.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n s\u1ed1 150-2013\/VACPA ng\u00e0y 22\/5\/2013 c\u1ee7a H\u1ed9i ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (VACPA), v\u0103n b\u1ea3n s\u1ed1\u00a0396\/2013\/CV-AASCTH\u00a0ng\u00e0y 05\/6\/2013 c\u1ee7a C\u00f4ng ty TNHH H\u00e3ng Ki\u1ec3m to\u00e1n AASC, v\u0103n b\u1ea3n s\u1ed1\u00a0167\/TCKT-VECC\u00a0ng\u00e0y 20\/8\/2013 c\u1ee7a C\u00f4ng ty CP t\u01b0 v\u1ea5n \u0111\u01b0\u1eddng cao t\u1ed1c Vi\u1ec7t Nam h\u1ecfi v\u1ec1 th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0: d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, thu\u1ebf, th\u1ea9m \u0111\u1ecbnh gi\u00e1; d\u1ecbch v\u1ee5 kh\u1ea3o s\u00e1t, l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh giao th\u00f4ng, d\u1ecbch v\u1ee5 cung c\u1ea5p chuy\u00ean gia t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2008\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 08\/12\/2008 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 gi\u00e1 tr\u1ecb gia t\u0103ng;\u00a0\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010 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;\u00a0\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 153\/2010\/TT-BTC<\/a>\u00a0ng\u00e0y 28\/9\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP<\/a>\u00a0ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5; th\u00ec:<\/span><\/p>\n

…”Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5: k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf; th\u1ea9m \u0111\u1ecbnh gi\u00e1; kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt; t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t; l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng; nh\u1eadn 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 (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 t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i xu\u1ea5t 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><\/em><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea3 l\u1eddi H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam bi\u1ebft \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1c h\u1ed9i vi\u00ean, c\u00e1c doanh nghi\u1ec7p bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n\n\n\n
\u00a0<\/b><\/span><\/td>\n\n

TL. B\u1ed8 TR\u01af\u1edeNG
\nV\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH THU\u1ebe<\/b><\/span><\/p>\n

Ng\u00f4 H\u1eefu L\u1ee3i<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn\u00a0\u0111\u1ebfn b\u1ea1n \u0111\u1ecdc C\u00f4ng v\u0103n s\u1ed1 13675\/BTC-CST c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 14\/10\/2013     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 do – H\u1ea1nh ph\u00fac ————— S\u1ed1 13675\/BTC-CST V\/v th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t..<\/p>\n","protected":false},"author":7,"featured_media":30942,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4358,4359],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30907"}],"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=30907"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30907\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30942"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30907"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}