{"id":31208,"date":"2017-10-28T00:47:09","date_gmt":"2017-10-28T00:47:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31208"},"modified":"2017-10-26T01:47:56","modified_gmt":"2017-10-26T01:47:56","slug":"31208","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31208","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 10355\/CT- TT&HT V\/v thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u phi m\u1eadu d\u1ecbch."},"content":{"rendered":"

 <\/p>\n\n\n\n\n
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T\u1ed4NG C\u1ee4C THU\u1ebe<\/span><\/h3>\n<\/td>\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/span><\/td>\n<\/tr>\n
C\u1ee4C THU\u1ebe T\u1ec8NH B\u00ccNH D\u01af\u01a0NG<\/strong><\/span><\/td>\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

\u00a0\u00a0 S\u1ed1:\u00a0\u00a0 10355\/CT- TT&HT\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 B\u00ecnh D\u01b0\u01a1ng,\u00a0 ng\u00e0y 10 \u00a0th\u00e1ng 9 \u00a0n\u0103m 2013<\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0 V\/v thu\u1ebf GTGT c\u1ee7a h\u00e0ng<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0 nh\u1eadp kh\u1ea9u phi m\u1eadu d\u1ecbch.<\/span><\/p>\n

 <\/p>\n

K\u00ednh g\u1eedi: \u00a0\u00a0C\u00f4ng ty TNHH Lode Star.<\/span><\/strong><\/p>\n

\u0110\u1ecba ch\u1ec9: \u00a0x\u00e3 T\u00e2n Hi\u1ec7p, huy\u1ec7n T\u00e2n Uy\u00ean, t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng<\/em><\/span><\/strong><\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf: 3700527439.<\/em><\/span><\/strong><\/p>\n

 <\/p>\n

C\u1ee5c thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng c\u00f3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 16CV\/LST-2013 ng\u00e0y 31\/08\/2013 c\u1ee7a C\u00f4ng ty h\u1ecfi v\u1ec1 vi\u1ec7c thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u phi m\u1eadu d\u1ecbch.<\/span><\/h2>\n

Qua n\u1ed9i dung c\u00f4ng v\u0103n n\u00f3i tr\u00ean C\u1ee5c thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

– T\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC<\/strong> ng\u00e0y 11\/01\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt thu\u1ebf GTGT quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 14. Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/em><\/span><\/p>\n

    \n
  1. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, 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 gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ecb t\u1ed5n th\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 c\u00f3 hao h\u1ee5t t\u1ef1 nhi\u00ean do t\u00ednh ch\u1ea5t l\u00fd ho\u00e1 trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n, b\u01a1m r\u00f3t nh\u01b0 x\u0103ng, d\u1ea7u\u2026 th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf hao h\u1ee5t t\u1ef1 nhi\u00ean kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c hao h\u1ee5t theo quy \u0111\u1ecbnh. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 hao h\u1ee5t v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf\u201d<\/em><\/span><\/li>\n<\/ol>\n

    – T\u1ea1i \u0111i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC<\/strong> ng\u00e0y 11\/01\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt thu\u1ebf GTGT quy \u0111\u1ecbnh:<\/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

      \n
    1. C\u00f3 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, 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\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\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 c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/em><\/span><\/li>\n
    2. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, 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.<\/em>\u201d<\/em><\/span><\/li>\n<\/ol>\n

      V\u1eady tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 nh\u1eadp kh\u1ea9u nguy\u00ean ph\u1ee5 li\u1ec7u c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo t\u1edd khai h\u1ea3i quan phi m\u1eadu d\u1ecbch kh\u00f4ng ph\u1ea3i thanh to\u00e1n, n\u1ebfu vi\u1ec7c nh\u1eadp kh\u1ea9u nguy\u00ean ph\u1ee5 li\u1ec7u tr\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT c\u1ee7a C\u00f4ng ty v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u theo qui \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb nguy\u00ean ph\u1ee5 li\u1ec7u nh\u1eadp kh\u1ea9u kh\u00f4ng thanh to\u00e1n n\u00e0y C\u00f4ng ty ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN theo qui \u0111\u1ecbnh.<\/span><\/p>\n

      C\u1ee5c Thu\u1ebf b\u00e1o cho C\u00f4ng ty bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

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

      N\u01a1i nh\u1eadn:<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0KT. C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

      – Nh\u01b0 tr\u00ean;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 PH\u00d3 C\u1ee4C TR\u01af\u1edeNG\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/span><\/p>\n

      – Ph\u00f2ng TT & HT;<\/span><\/p>\n

      – L\u01b0u HCQT-TV-AC.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0110a\u0303 ky\u0301 : Vo\u0303 Thanh Bi\u0300nh<\/span><\/p>\n

      (MSHS:130903\/108\/96137).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

        T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM C\u1ee4C THU\u1ebe T\u1ec8NH B\u00ccNH D\u01af\u01a0NG \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac \u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 S\u1ed1:\u00a0\u00a0 10355\/CT- TT&HT\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 B\u00ecnh D\u01b0\u01a1ng,\u00a0 ng\u00e0y 10 \u00a0th\u00e1ng 9 \u00a0n\u0103m 2013 \u00a0\u00a0\u00a0\u00a0 V\/v thu\u1ebf GTGT c\u1ee7a h\u00e0ng \u00a0\u00a0\u00a0\u00a0\u00a0 nh\u1eadp kh\u1ea9u phi m\u1eadu d\u1ecbch.   K\u00ednh g\u1eedi: \u00a0\u00a0C\u00f4ng..<\/p>\n","protected":false},"author":7,"featured_media":31209,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4507,4508,4509,4510,1209],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31208"}],"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=31208"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31208\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/31209"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31208"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}