{"id":31688,"date":"2019-02-27T01:30:15","date_gmt":"2019-02-27T01:30:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31688"},"modified":"2019-02-22T04:53:27","modified_gmt":"2019-02-22T04:53:27","slug":"cong-van-so-5695-ct-ttht-cua-cuc-thue-tphcm-ve-chinh-sach-thue-lien-quan-den-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31688","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 5695\/CT-TTHT c\u1ee7a C\u1ee5c thu\u1ebf TPHCM v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"\n\n\n\n
T\u1ed4NG C\u1ee4C THU\u1ebe
\nC\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH
\n——-<\/strong><\/b><\/td>\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—————<\/strong><\/b><\/td>\n<\/tr>\n
S\u1ed1: 5695\/CT-TTHT
\nV\/v: Ch\u00ednh s\u00e1ch thu\u1ebf<\/em><\/td>\n		Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2017<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/strong><\/b>\u00a0B\u00e0 Hu\u1ef3nh Th\u1ecb Th\u00f9y Dung
\n\u0110\u1ecba ch\u1ec9: 76 L\u00ea Lai, P.B\u1ebfn Th\u00e0nh, Q.1, TP.H\u1ed3 Ch\u00ed Minh
\nEmail: thuydung20589@gmail.com<\/p>\n

Tr\u1ea3 l\u1eddi th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a B\u00e0 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf qua C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh theo phi\u1ebfu chuy\u1ec3n s\u1ed1 338\/PC-TCT ng\u00e0y 17\/04\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf TP c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110 – CP ng\u00e0y 24\/02\/2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 5 n\u0103m 2017).<\/p>\n

+ T\u1ea1i \u0110i\u1ec1u 2 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/p>\n

\u201c1. T\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

\u2026<\/p>\n

    \n
  1. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m c\u1ea3 C\u01a1 quan thu\u1ebf c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 c\u00f3 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf \u0111ang c\u00f2n hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam.\u201d<\/li>\n<\/ol>\n

    + T\u1ea1i \u0110i\u1ec1u 5 quy \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 li\u00ean k\u1ebft:<\/p>\n

      \n
    1. C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 \u201cb\u00ean li\u00ean k\u1ebft\u201d) l\u00e0 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/li>\n
    2. a) M\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia;<\/li>\n
    3. b) C\u00e1c b\u00ean tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c.<\/li>\n
    4. C\u00e1c b\u00ean li\u00ean k\u1ebft t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n
    5. a) M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia;<\/li>\n
    6. b) C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp;<\/li>\n
    7. c) M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia, n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia;<\/li>\n
    8. d) M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay;<\/li>\n<\/ol>\n

      \u0111) M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 l\u01b0\u1ee3ng c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai; ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai;<\/p>\n

        \n
      1. e) Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba;<\/li>\n
      2. g) Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 v\u1ee3, ch\u1ed3ng, cha \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 \u0111\u1ebb, m\u1eb9 nu\u00f4i, con \u0111\u1ebb, con nu\u00f4i, anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t, anh r\u1ec3, em r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u, \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i, ch\u00e1u n\u1ed9i, \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i, ch\u00e1u ngo\u1ea1i, c\u00f4, ch\u00fa, b\u00e1c, c\u1eadu, d\u00ec ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t;<\/li>\n
      3. h) Hai c\u01a1 s\u1edf kinh doanh c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i;<\/li>\n
      4. i) M\u1ed9t ho\u1eb7c nhi\u1ec1u doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n n\u00e0y v\u00e0o doanh nghi\u1ec7p \u0111\u00f3 ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p;<\/li>\n
      5. k) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.\u201d<\/li>\n<\/ol>\n

        + T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 10 quy \u0111\u1ecbnh quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/p>\n

        \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo M\u1eabu s\u1ed1 01 t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u201d<\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u1ee7a B\u00e0 c\u00f3 th\u00e0nh l\u1eadp chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00e1c t\u1ec9nh m\u00e0 C\u00f4ng ty c\u00f3 tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o Chi nh\u00e1nh th\u00ec c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa C\u00f4ng ty v\u00e0 Chi nh\u00e1nh l\u00e0 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft. Chi nh\u00e1nh v\u00e0 C\u00f4ng ty th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/p>\n

        C\u1ee5c Thu\u1ebf TP th\u00f4ng b\u00e1o B\u00e0 bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i 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.<\/p>\n\n\n\n
        \n

        \n<\/td>\n

        		\n

        KT. C\u1ee4C TR\u01af\u1edeNG
        \nPH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/strong><\/b><\/p>\n

        Nguy\u1ec5n Nam B\u00ecnh<\/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: 5695\/CT-TTHT V\/v: Ch\u00ednh s\u00e1ch thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2017 K\u00ednh g\u1eedi:\u00a0B\u00e0 Hu\u1ef3nh Th\u1ecb Th\u00f9y Dung \u0110\u1ecba ch\u1ec9: 76 L\u00ea Lai,..<\/p>\n","protected":false},"author":28,"featured_media":0,"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\/31688"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31688"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31688\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31688"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}