{"id":31056,"date":"2017-09-14T13:05:46","date_gmt":"2017-09-14T13:05:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31056"},"modified":"2017-09-19T06:16:17","modified_gmt":"2017-09-19T06:16:17","slug":"cong-van-5421ct-ttht-chinh-sach-thue-doi-voi-khoan-co-tinh-chat-tien-luong-tien-cong-ha-noi-2017","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31056","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 5421\/CT-TTHT ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng H\u00e0 N\u1ed9i 2017"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n Centax tin g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc to\u00e0n v\u0103n C\u00f4ng v\u0103n s\u1ed1: 5421\/CT-TTHT n\u0103m 2017 tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i ban h\u00e0nh.<\/span><\/h2>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif;\">T\u1ed4NG C\u1ee4C THU\u1ebe<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><b><span lang=\"VI\">C\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I<br \/>\n&#8212;&#8212;-<\/span><\/b><\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"center\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b><span lang=\"VI\">C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/>\n\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"223\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span lang=\"VI\">S\u1ed1:\u00a0<\/span>5421<span lang=\"VI\">\/CT-TTHT<\/span><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">V\/v tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf.<\/span><\/i><\/span><\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"right\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span><\/i><i>16<\/i><i><span lang=\"VI\">\u00a0th\u00e1ng 0<\/span><\/i><i>2<\/i><i><span lang=\"VI\">\u00a0n\u0103m 2017<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><\/p>\n<p align=\"center\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b><span lang=\"VI\">K\u00ednh g\u1eedi:<\/span><\/b><span lang=\"VI\">\u00a0C\u00f4ng ty TNHH Eagle One Enterprise<\/span><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><span lang=\"VI\">\u0110\/c: T\u1ea7ng 12A, T<\/span>\u00f2a\u00a0<span lang=\"VI\">nh\u00e0<\/span><span lang=\"VI\">\u00a0<\/span><span lang=\"VI\">CD<\/span>C,<span lang=\"VI\">\u00a0s<\/span>\u1ed1<span lang=\"VI\">\u00a025 L\u00ea \u0110\u1ea1i H<\/span>\u00e0<span lang=\"VI\">nh, Q. Hai<\/span><span lang=\"VI\">\u00a0<\/span><span lang=\"VI\">B\u00e0<\/span><span lang=\"VI\">\u00a0<\/span><span lang=\"VI\">T<\/span>r\u01b0n<span lang=\"VI\">g,\u00a0<\/span>TP.<span lang=\"VI\">\u00a0H<\/span>\u00e0\u00a0<span lang=\"VI\">N\u1ed9i<\/span><\/span><br \/>\n<span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif;\">MST: 0104828119<\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif;\">Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 02\/2016\/CVT ng\u00e0y 26\/12\/2016 c\u1ee7a C\u00f4ng ty TNHH Eagle One Enterprise (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 C\u00f4ng ty) h\u1ecfi v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span lang=\"VI\">&#8211; C\u0103n c\u1ee9 \u0110i\u1ec1u 4 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0\u00a096\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111<\/span>\u1ecb<span lang=\"VI\">nh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">\u201c<\/span><\/i><i>1.<\/i><i><span lang=\"VI\">\u00a0Tr\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 ch<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">a) Kho\u1ea3n ch<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0th\u1ef1c t\u1ebf ph\u00e1t sinh\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">i\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">b) Kho\u1ea3n ch<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p<\/span><\/i><i>\u00a0l<\/i><i><span lang=\"VI\">u\u1eadt.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">c) Kho\u1ea3n ch<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) kh<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">&#8230;2. C\u00e1c kho\u1ea3n ch<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb kh<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao<\/span><\/i><i><span lang=\"VI\">\u00a0<\/span><\/i><i><span lang=\"VI\">g\u1ed3m:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">&#8230;2.6. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">&#8230;b) C\u00e1c kho\u1ea3n ti\u1ec1n\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, ch<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">ao \u0111\u1ed9ng; Th<\/span><\/i><i>\u1ecfa<\/i><i><span lang=\"VI\">\u00a0\u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T<\/span><\/i><i>\u1ed5<\/i><i><span lang=\"VI\">ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T<\/span><\/i><i>\u1ed5<\/i><i><span lang=\"VI\">ng c\u00f4ng ty.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">&#8230;d) Ti<\/span><\/i><i>\u1ec1<\/i><i><span lang=\"VI\">n l\u01b0\u01a1ng, ti<\/span><\/i><i>\u1ec1<\/i><i><span lang=\"VI\">n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh v<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7);\u00a0<\/span><\/i><i>\u2026..<\/i><i><span lang=\"VI\">\u201d<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span lang=\"VI\">&#8211; C\u0103n c<\/span>\u1ee9<span lang=\"VI\">\u00a0\u0110i\u1ec1u 2 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/a><\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">111<\/a><span lang=\"VI\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">\/2013\/TT-BTC<\/a> ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s<\/span>\u1eed<span lang=\"VI\">a \u0111\u1ed5i b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 11 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a>)\u00a0quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i>\u201c<\/i><i><span lang=\"VI\">&#8230; 2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">Thu nh\u1eadp t\u1eeb ti\u1ec1n\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0<u>nh<\/u><\/span><\/i><i><u>\u1ead<\/u><\/i><i><u><span lang=\"VI\">n \u0111<\/span><\/u><\/i><i><u>\u01b0\u1ee3<\/u><\/i><i><u><span lang=\"VI\">c t\u1eeb\u00a0<\/span><\/u><\/i><i><u>ng\u01b0\u1eddi<\/u><\/i><i><u><span lang=\"VI\">\u00a0s\u1eed d<\/span><\/u><\/i><i><u>\u1ee5<\/u><\/i><i><u><span lang=\"VI\">ng lao \u0111<\/span><\/u><\/i><i><u>\u1ed9ng<\/u><\/i><i><span lang=\"VI\">, bao g\u1ed3m:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">a) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b<\/span><\/i><i>\u1eb1<\/i><i><span lang=\"VI\">ng ti\u1ec1n.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">&#8230; \u0111) C\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">\u0111.<\/span><\/i><i>1<\/i><i><span lang=\"VI\">) Ti\u1ec1n nh\u00e0 \u1edf<\/span><\/i><i>,<\/i><i><span lang=\"VI\">\u00a0\u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3), kh\u00f4ng bao g\u1ed3m: kho\u1ea3n l\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf\u00a0<\/span><\/i><i>d<\/i><i><span lang=\"VI\">o ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng \u0111<\/span><\/i><i>\u1ec3<\/i><i><span lang=\"VI\">\u00a0cung c\u1ea5p mi<\/span><\/i><i>\u1ec5<\/i><i><span lang=\"VI\">n ph\u00ed cho ng\u01b0\u1eddi\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">ao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p; &#8230;<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span lang=\"VI\">&#8230;Kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf\u00a0<\/span><\/i><i>d<\/i><i><span lang=\"VI\">o \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 h\u1ed9 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp&#8230;<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><i>\u0111<\/i><i><span lang=\"VI\">.5) \u0110\u1ed1i v\u1edbi kho\u1ea3n chi v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n ph\u1ee5c v\u1ee5 \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u01a1i \u1edf \u0111\u1ebfn n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">ao \u0111\u1ed9ng theo quy ch\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb. &#8230;\u201d<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif;\">&#8211; C\u0103n c\u1ee9 \u0110i\u1ec1u 14 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span lang=\"VI\">C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p Gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 C\u00f4ng ty TNHH MTV (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7) \u0111\u01b0\u1ee3c C\u00f4ng ty thanh to\u00e1n kho\u1ea3n ti\u1ec1n v\u00e9 m\u00e1y bay v\u00e0 ti\u1ec1n l\u01b0u tr\u00fa kh\u00e1ch s\u1ea1n t\u1ea1i Vi\u1ec7t Nam n\u1ebfu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th<\/span>\u1ecfa\u00a0<span lang=\"VI\">\u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty l\u00e0 kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span lang=\"VI\">&#8211;\u00a0<\/span>V<span lang=\"VI\">\u1ec1 thu\u1ebf TNCN: kho\u1ea3n l\u1ee3i \u00edch m\u00e0 ch\u1ee7 C\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c n\u00eau tr\u00ean kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 C\u00f4ng ty.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span lang=\"VI\">&#8211;\u00a0<\/span>V<span lang=\"VI\">\u1ec1 thu\u1ebf TNDN, thu\u1ebf GTGT: C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ee7a C\u00f4ng ty kho\u1ea3n chi cho ch\u1ee7 C\u00f4ng ty n\u00eau\u00a0<\/span>tr<span lang=\"VI\">\u00ean.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span lang=\"VI\">C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n<\/span>.\/.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"295\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif;\"><b><i><span lang=\"VI\">N\u01a1i nh\u1eadn:<br \/>\n<\/span><\/i><\/b><span lang=\"VI\">&#8211; Nh\u01b0 tr\u00ean;<br \/>\n<\/span>&#8211;<span lang=\"VI\">\u00a0Ph\u00f2ng Ki\u1ec3m tra thu\u1ebf s\u1ed1 1;<br \/>\n&#8211; Ph\u00f2ng Ph\u00e1p ch\u1ebf;<br \/>\n&#8211; L\u01b0u: VT, TTHT(2).<\/span><\/span><\/td>\n<td valign=\"top\" width=\"295\">\n<p align=\"center\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>KT. C\u1ee4C TR\u01af\u1edeNG<br \/>\nPH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/b><\/span><\/p>\n<p>Mai S\u01a1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b><span lang=\"VI\">\u00a0<\/span><\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax tin g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc to\u00e0n v\u0103n C\u00f4ng v\u0103n s\u1ed1: 5421\/CT-TTHT n\u0103m 2017 tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i ban h\u00e0nh. T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I &#8212;&#8212;- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T..<\/p>\n","protected":false},"author":7,"featured_media":19272,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31056"}],"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=31056"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31056\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19272"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31056"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}