{"id":31715,"date":"2019-03-04T00:30:36","date_gmt":"2019-03-04T00:30:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31715"},"modified":"2019-03-06T09:08:31","modified_gmt":"2019-03-06T09:08:31","slug":"cong-van-so-29-tct-cs-cua-tong-cuc-thue-ngay-03-01-2019-v-v-chinh-sach-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31715","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 29\/TCT-CS c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ng\u00e0y 03\/01\/2019 v\/v ch\u00ednh s\u00e1ch thu\u1ebf GTGT"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/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><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1:\u00a0<\/span>29\/TCT-CS
\n<\/span>V\/v\u00a0<\/span><\/i>ch\u00ednh s\u00e1ch\u00a0<\/i>thu\u1ebf GTGT<\/span><\/i><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span>03<\/i>\u00a0th\u00e1ng\u00a0<\/span>01<\/i>\u00a0n\u0103m 201<\/span>9<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b>\u00a0C\u1ee5c Thu\u1ebf t\u1ec9nh H\u00e0 Nam.<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 3015\/CT-THNVDT ng\u00e0y 24\/08\/2018 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh H\u00e0 Nam v\u1ec1 ho\u00e0n thu\u1ebf GTGT, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

“\u0110i\u1ec1u 14. Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7<\/span>u\u00a0v\u00e0o<\/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><\/p>\n

\u2026”<\/p>\n

T\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC\u00a0ng\u00e0y 12\/08\/2016 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u01b0 sau:<\/span><\/p>\n

“3. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/p>\n

a) C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 tr\u1eeb d\u1ef1 \u00e1n \u0111<\/span>\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n ho\u1eb7c cho thu\u00ea m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) c\u00f9ng t\u1ec9nh, th\u00e0nh ph<\/span>\u1ed1, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n, s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/p>\n

\u2026”<\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH D\u1ecbch v\u1ee5 Th\u01b0\u01a1ng m\u1ea1i Grand \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ea5t t\u1ea1i x\u00e3 Thanh H\u00e0, huy\u1ec7n Thanh Li\u00eam, t\u1ec9nh H\u00e0 Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng C\u01a1 s\u1edf ch\u1ebf bi\u1ebfn h\u00e0ng n\u00f4ng, l\u00e2m s\u1ea3n, th\u1ef1c ph\u1ea9m xu\u1ea5t kh\u1ea9u v\u00e0 trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 (nay l\u00e0 d\u1ef1 \u00e1n Khu d\u1ecbch v\u1ee5 th\u01b0\u01a1ng m\u1ea1i v\u00e0 ch\u1ebf bi\u1ebfn n\u00f4ng, l\u00e2m s\u1ea3n); v\u00e0 \u0111\u01b0\u1ee3c giao \u0111\u1ea5t \u0111\u1ec3 l\u00e0m \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n d\u00f9ng chung, sau khi thi c\u00f4ng xong c\u00f4ng tr\u00ecnh C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e0n giao l\u1ea1i di\u1ec7n t\u00edch \u0111\u1ea5t v\u00e0 c\u00f4ng tr\u00ecnh cho UBND x\u00e3 Thanh H\u00e0 \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng chung; S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 \u0111\u00e3 c\u00f3 \u00fd ki\u1ebfn t\u1ea1i v\u0103n b\u1ea3n s\u1ed1 1197\/SKH\u0110T-HT\u0110T ng\u00e0y 24\/08\/2018 v\u1ec1 vi\u1ec7c c\u00f4ng tr\u00ecnh \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n d\u00f9ng chung l\u00e0 m\u1ed9t h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh thu\u1ed9c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng Khu th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 v\u00e0 ch\u1ebf bi\u1ebfn n\u00f4ng, l\u00e2m s\u1ea3n c\u1ee7a C\u00f4ng ty TNHH D\u1ecbch v\u1ee5 Th\u01b0\u01a1ng m\u1ea1i Grand th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ed1ng nh\u1ea5t v\u1edbi \u00fd ki\u1ebfn x\u1eed l\u00fd theo quan \u0111i\u1ec3m 2 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh H\u00e0 Nam t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 3015\/CT-THNVDT ng\u00e0y 24\/08\/2018.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh H\u00e0 Nam \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– Ph<\/span>\u00f3\u00a0TCT Cao Anh Tu\u1ea5n (<\/span>\u0111\u1ec3 b\/c);
\n– V\u1ee5 PC-BTC;
\n– C<\/span>\u00e1c V\u1ee5: PC, KK-TCT;
\n– Website TCT;
\n– L\u01b0u VT, CS (3).<\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nV\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH<\/span><\/b><\/p>\n

L\u01b0u \u0110\u1ee9c Huy<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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 \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1:\u00a029\/TCT-CS V\/v\u00a0ch\u00ednh s\u00e1ch\u00a0thu\u1ebf GTGT H\u00e0 N\u1ed9i, ng\u00e0y\u00a003\u00a0th\u00e1ng\u00a001\u00a0n\u0103m 2019   K\u00ednh g\u1eedi:\u00a0C\u1ee5c Thu\u1ebf t\u1ec9nh H\u00e0 Nam. Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 3015\/CT-THNVDT ng\u00e0y 24\/08\/2018 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh H\u00e0 Nam v\u1ec1 ho\u00e0n..<\/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\/31715"}],"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=31715"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31715\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31715"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}