{"id":31116,"date":"2017-09-28T00:45:06","date_gmt":"2017-09-28T00:45:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31116"},"modified":"2017-09-23T03:53:37","modified_gmt":"2017-09-23T03:53:37","slug":"cong-van-so-4253tct-cs","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31116","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 4253\/TCT-CS V\/v gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC ng\u00e0y 19\/09\/2017 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT"},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/p>\n

T\u1ed4NG C\u1ee4C THU\u1ebe<\/strong><\/span><\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u00a0<\/strong>\u00a0 \u00a0 \u00a0 \u00a0<\/span>\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1 4253\/TCT-CS<\/span>
\n V\/v gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi t\u1ea1i<\/span>
\n Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC<\/span>
\n ng\u00e0y 19\/09\/2017 v\u1ec1 ph\u01b0\u01a1ng<\/span>
\n ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 20 th\u00e1ng 09 n\u0103m 2017<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi: C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh. th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng<\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 Ng\u00e0y 19\/9\/2017, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3, Kho\u1ea3n 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/8\/2014) v\u00e0 b\u00e3i b\u1ecf Kho\u1ea3n 7 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT nh\u1eb1m t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p. Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC<\/strong> c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 05\/11\/2017.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 T\u1ed5ng c\u1ee5c Thu\u1ebf gi\u1edbi thi\u1ec7u nh\u1eefng n\u1ed9i dung m\u1edbi c\u1ee7a\u00a0Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC<\/strong>\u00a0ng\u00e0y 19\/9\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n

    \n
  1. \u00a0 \u00a0B\u1ecf<\/strong>\u00a0h\u01b0\u1edbng d\u1eabn n\u1ed9p M\u1eabu 06\/GTGT \u0111\u1ec3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp v\u00e0 c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ol>\n

    \u00a0 \u00a0 \u00a0\u00a0Tr\u01b0\u1edbc \u0111\u00e2y:<\/strong><\/span><\/p>\n

    \u00a0 \u00a0 \u00a0 C\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp v\u00e0 c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng ph\u1ea3i g\u1eedi M\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u0103ng \u00e1p d\u1ee5ng thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng g\u1eedi M\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

      \n
    1. \u00a0 \u00a0\u00a0 B\u1ecf\u00a0<\/strong>h\u01b0\u1edbng d\u1eabn n\u1ed9p M\u1eabu 06\/GTGT khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT.<\/span><\/li>\n<\/ol>\n

      \u00a0 \u00a0 \u00a0\u00a0Tr\u01b0\u1edbc \u0111\u00e2y:<\/strong><\/span><\/p>\n

      \u00a0 \u00a0 \u00a0 Khi chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (t\u1eeb ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp sang ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ng\u01b0\u1ee3c l\u1ea1i) th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i n\u1ed9p M\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

        \n
      1. \u00a0 \u00a0\u00a0 B\u1ed5 sung\u00a0<\/strong>h\u01b0\u1edbng d\u1eabn Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u1ee7a c\u01a1 s\u1edf kinh doanh x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda\u00a0\u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/8\/2014 v\u00e0 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span><\/li>\n<\/ol>\n

        \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Nh\u01b0 v\u1eady, k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c:<\/strong><\/span><\/p>\n

        \u00a0 \u00a0 \u00a0 Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u0103n c\u1ee9 theo H\u1ed3 s\u01a1 khai thu\u1ebf GTGT do c\u01a1 s\u1edf kinh doanh g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf, c\u1ee5 th\u1ec3:<\/span><\/p>\n

        \u00a0 \u00a0 \u00a0 – N\u1ebfu c\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec g\u1eedi T\u1edd khai thu\u1ebf GTGT M\u1eabu s\u1ed1 01\/GTGT, 02\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

        \u00a0 \u00a0 \u00a0 – N\u1ebfu c\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec g\u1eedi T\u1edd khai thu\u1ebf GTGT M\u1eabu s\u1ed1 03\/GTGT, 04\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

        \u00a0 \u00a0 \u00a0 (T\u1edd khai thu\u1ebf GTGT M\u1eabu s\u1ed1 01\/GTGT, 02\/GTGT, 03\/GTGT v\u00e0 04\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/strong> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh – \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/strong> ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/strong> ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/p>\n

        \u00a0 \u00a0 \u00a0 T\u1ed5ng cuc Thu\u1ebf gi\u1edbi thi\u1ec7u c\u00e1c n\u1ed9i dung m\u1edbi\u00a0c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC<\/strong> ng\u00e0y 19\/9\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u00e1c C\u1ee5c Thu\u1ebf kh\u1ea9n tr\u01b0\u01a1ng tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn, th\u00f4ng b\u00e1o cho c\u00e1n b\u1ed9 thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd bi\u1ebft. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c C\u1ee5c thu\u1ebf k\u1ecbp th\u1eddi t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.<\/span><\/p>\n

        \u00a0<\/span><\/p>\n\n\n\n
        N\u01a1i nh\u1eadn:<\/span>– Nh\u01b0 tr\u00ean;<\/span>
        \n – L\u00e3nh \u0111\u1ea1o b\u1ed9\u00a0(\u0111\u1ec3 b\u00e1o c\u00e1o);<\/span>
        \n – L\u00e3nh \u0111\u1ea1o T\u1ed5ng c\u1ee5c thu\u1ebf (\u0111\u1ec3 b\u00e1o c\u00e1o);<\/span>
        \n – V\u1ee5 PC, CST, C\u1ee5c TCDN, V\u1ee5 C\u0110KT – BTC;<\/span>
        \n – C\u00e1c v\u1ee5, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c TCT;<\/span>
        \n – Website T\u1ed5ng c\u1ee5c thu\u1ebf;<\/span>
        \n – L\u01b0u: VT, CS (3)<\/span><\/td>\n        		\n

        KT . T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/span><\/strong><\/p>\n

        PH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/span><\/strong><\/p>\n

        Cao Anh Tu\u1ea5n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

         <\/p>\n","protected":false},"excerpt":{"rendered":"

        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\u00a0\u00a0 \u00a0 \u00a0 \u00a0\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac S\u1ed1 4253\/TCT-CS V\/v gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC ng\u00e0y 19\/09\/2017 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT H\u00e0 N\u1ed9i, ng\u00e0y 20 th\u00e1ng 09 n\u0103m 2017 \u00a0 K\u00ednh g\u1eedi:..<\/p>\n","protected":false},"author":7,"featured_media":31103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4457,4456],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31116"}],"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=31116"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31116\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/31103"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31116"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}