{"id":31195,"date":"2017-10-26T00:45:56","date_gmt":"2017-10-26T00:45:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31195"},"modified":"2017-10-26T01:52:36","modified_gmt":"2017-10-26T01:52:36","slug":"cong-van-10219ct-ttht-chinh-sach-thue-khau-tru-thue-gia-tri-gia-tang-dau-vao-ho-chi-minh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31195","title":{"rendered":"C\u00f4ng v\u0103n 10219\/CT-TTHT ch\u00ednh s\u00e1ch thu\u1ebf kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o H\u1ed3 Ch\u00ed Minh"},"content":{"rendered":"\n\n\n\n
\n

T<\/span>\u1ed4NG C\u1ee4C THU\u1ebe<\/span><\/span>
\nC\u1ee4C THU\u1ebe TP.H\u1ed2 CH\u00cd MINH<\/b>
\n——-<\/span><\/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—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1:\u00a0<\/span>10219\/CT-TTHT<\/span>
\nV\/v: Ch\u00ednh s\u00e1ch thu\u1ebf<\/span><\/i><\/span><\/td>\n		\n

Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, ng\u00e0y\u00a0<\/span>20<\/i>\u00a0th\u00e1ng\u00a0<\/span>10<\/i>\u00a0n\u0103m\u00a0<\/span>2016<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:\u00a0<\/span><\/b>C\u00f4ng ty TNHH Eurocasa<\/span><\/span>
\n\u0110\u1ecba ch\u1ec9: Ph\u00f2ng s\u1ed1 1.1, T\u1ea7ng 9 t<\/span>\u00f2a<\/span>\u00a0nh\u00e0 Saigon Paragon, 03 Nguy\u1ec5n L\u01b0\u01a1ng B\u1eb1ng, P.T\u00e2n Ph\u00fa, Q.7, TP.HCM<\/span><\/span>
\nM\u00e3 s\u1ed1 thu<\/span>\u1ebf: 0313658118<\/span><\/span><\/p>\n

Tr\u1ea3\u00a0<\/span>l\u1eddi v\u0103n th\u01b0 s\u1ed1 01\/20<\/span>16CV ng\u00e0y 31\/08\/2016 c\u1ee7a C\u00f4ng ty v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, C\u1ee5c Thu\u1ebf TP c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

1) V\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) h\u00e0ng nh\u1eadp kh\u1ea9u phi m\u1eadu d\u1ecbch:<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i\u00a0<\/span>ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT:<\/span><\/span><\/p>\n

\u201cNguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/em><\/span><\/p>\n

1. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, 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 GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n th\u1ea5t.<\/span><\/em><\/p>\n

\u2026<\/span><\/em><\/p>\n

2. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7\u00a0<\/span>l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT so v\u1edb<\/span>i\u00a0t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.<\/span><\/span><\/em><\/p>\n

C\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u00e0ng th\u00e1ng t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng, cu\u1ed1i n\u0103m c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n t\u00ednh ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a n\u0103m \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 t\u1ea1m ph\u00e2n b\u1ed5 kh\u1ea5u tr\u1eeb theo th\u00e1ng.<\/span><\/em><\/p>\n

\u2026<\/em>\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 10 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1151\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/em><\/span><\/p>\n

1. C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh<\/span>\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111<\/span>\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c<\/span>\u00a0c\u00f3 thu\u00a0nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/span><\/em><\/p>\n

2. C\u00f3 ch\u1ee9ng t\u1eeb<\/span>\u00a0thanh to\u00e1n kh\u00f4ng d\u00f9ng ti<\/span>\u1ec1n m\u1eb7t \u0111<\/span>\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh<\/span>\u1ea9u t\u1eebng l<\/span>\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi<\/span>\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t<\/span>\u1ed5\u00a0ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/span><\/em><\/p>\n

\u2026<\/em>\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty theo tr\u00ecnh b\u00e0y nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c phi m\u1eadu\u00a0<\/span>d\u1ecbch, n\u1ebfu h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT, c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng cho nh\u00e0 cung c\u1ea5p, t\u1edd khai H\u1ea3i Quan h\u00e0ng nh\u1eadp kh\u1ea9u phi m\u1eadu d\u1ecbch, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o; gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/span><\/p>\n

2) V\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN):<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1\u00a096\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 22\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i\u00a0<\/span>ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a078\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 18\/06\/2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/08\/2014, Th\u00f4ng t\u01b0\u00a0<\/span>s\u1ed1\u00a0151\/2014\/TT-BTC\u00a0ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i\u00a0<\/span>ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN):<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u 6. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><\/span><\/p>\n

1. Tr\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 chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/em><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu<\/span>\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/span><\/em><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/em><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a\u00a0<\/span>\u0111\u01a1n\u00a0mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\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) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti<\/span>\u1ec1n m\u1eb7t.<\/span><\/span><\/em><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n\u00a0<\/span>ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/span><\/em><\/p>\n

\u2026<\/span><\/em><\/p>\n

2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span><\/em><\/p>\n

…<\/span><\/em><\/p>\n

2.9. Chi ph\u1ee5 c\u1ea5p t\u00e0u xe \u0111i ngh\u1ec9 ph\u00e9p kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng.<\/span><\/em><\/p>\n

Chi ph\u1ee5 c\u1ea5p<\/span>\u00a0<\/span>cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0\u0111i c\u00f4ng t\u00e1c, chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti<\/span>\u1ec1n thu\u00ea ch\u1ed7\u00a0<\/span>\u1edf\u00a0cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span>\u00a0<\/span>\u0111i c\u00f4ng t\u00e1c n\u1ebfu c\u00f3 \u0111\u1ea7y\u00a0\u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ph\u1ee5<\/span>\u00a0<\/span>c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ti\u1ec1n ph\u1ee5 c\u1ea5p.<\/span><\/span><\/em><\/p>\n

Tr\u01b0\u1eddng h<\/span>\u1ee3p doanh nghi\u1ec7p c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c (bao g\u1ed3m c\u00f4ng t\u00e1c trong n\u01b0\u1edbc v\u00e0 c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i) n\u1ebfu c\u00f3 ph\u00e1t sinh chi ph\u00ed t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr<\/span>\u1edf\u00a0l\u00ean, chi ph\u00ed mua v\u00e9 m\u00e1y bay m\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng th\u1ebb ng\u00e2n h\u00e0ng c\u1ee7a c\u00e1 nh\u00e2n th\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c\u00a0<\/span>tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/span><\/em><\/p>\n

– C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p do ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 giao xu<\/span>\u1ea5t.<\/span><\/span><\/em><\/p>\n

– Doanh nghi\u1ec7p c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c.<\/span><\/em><\/p>\n

– Quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n kho\u1ea3n c\u00f4ng t\u00e1c ph\u00ed, mua v\u00e9 m\u00e1y bay b\u1eb1ng th\u1ebb ng\u00e2n h\u00e0ng do c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 th<\/span>\u1ebb\u00a0v\u00e0 kho\u1ea3n chi n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thanh to\u00e1n l\u1ea1i cho ng\u01b0\u1edd<\/span>i\u00a0lao \u0111\u1ed9ng.<\/span><\/span><\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 mua v\u00e9 m\u00e1y bay qua website th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, th\u1ebb l\u00ean m\u00e1y bay (boarding pass) v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c th\u1ebb l\u00ean m\u00e1y bay c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o ch<\/span>i\u00a0ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy<\/span>\u1ec3n.<\/span><\/span><\/em><\/p>\n

\u2026\u201d<\/span><\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty theo tr\u00ecnh b\u00e0y l\u00e0 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean c\u00f3 ph\u00e1t sinh chi ph\u00ed khi gi\u00e1m \u0111\u1ed1c \u0111i c\u00f4ng t\u00e1c \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a C\u00f4ng ty th\u00ec:<\/span><\/p>\n

– Kho\u1ea3n chi \u0111i c\u00f4ng t\u00e1c \u1edf n\u01b0\u1edbc ngo\u00e0i (ti\u1ec1n v\u00e9 m\u00e1y bay, ti\u1ec1n kh\u00e1ch s\u1ea1n, \u0103n u\u1ed1ng) c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a n\u01b0\u1edbc\u00a0<\/span>s\u1edf\u00a0t\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu<\/span>\u1ebf\u00a0TNDN (\u0111\u00e1p \u1ee9ng v\u1ec1 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi chi ph\u00ed ph\u00e1t sinh t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr<\/span>\u1edf\u00a0l\u00ean).<\/span><\/span><\/p>\n

– Kho\u1ea3n thu\u1ebf GTGT ph\u00e1t sinh \u1edf n\u01b0\u1edbc ngo\u00e0i (n<\/span>\u1ebfu c\u00f3) kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/span><\/p>\n

C\u1ee5c Thu\u1ebf TP th\u00f4ng b\u00e1o C\u00f4ng ty bi\u1ebft \u0111<\/span>\u1ec3\u00a0th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y<\/span>.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
\u00a0<\/i><\/b><\/span>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span><\/span>
\n– P.PC;
\n– P.KT2;
\n– L\u01b0u<\/span>:\u00a0VT; TTHT.
\n<\/span>2093-19672145\/16-TPVu<\/span><\/td>\n		\n

KT. C\u1ee4C TR\u01af\u1edeNG<\/span>
\n<\/b>PH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/span><\/b><\/span><\/p>\n

L\u00ea Th\u1ecb Thu H\u01b0\u01a1ng<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ee4C THU\u1ebe TP.H\u1ed2 CH\u00cd MINH ——- 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:\u00a010219\/CT-TTHT V\/v: Ch\u00ednh s\u00e1ch thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, ng\u00e0y\u00a020\u00a0th\u00e1ng\u00a010\u00a0n\u0103m\u00a02016   K\u00ednh g\u1eedi:\u00a0C\u00f4ng ty TNHH Eurocasa \u0110\u1ecba ch\u1ec9: Ph\u00f2ng s\u1ed1 1.1, T\u1ea7ng 9 t\u00f2a\u00a0nh\u00e0 Saigon Paragon, 03 Nguy\u1ec5n..<\/p>\n","protected":false},"author":7,"featured_media":31197,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2837,2930,4505,4506],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31195"}],"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=31195"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31195\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/31197"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31195"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}