{"id":31720,"date":"2019-03-05T00:32:08","date_gmt":"2019-03-05T00:32:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31720"},"modified":"2019-03-06T09:09:03","modified_gmt":"2019-03-06T09:09:03","slug":"cong-van-so-32-tct-cs-cua-tong-cuc-thue-ngay-03-01-2019-v-v-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31720","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 32\/TCT-CS c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ng\u00e0y 03\/01\/2019 v\/v 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>32\/TCT-CS<\/span>
\nV\/v thu\u1ebf GTGT.<\/span><\/i><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span>03<\/i>\u00a0th\u00e1ng\u00a0<\/span>1<\/i>\u00a0n\u0103m\u00a0<\/span>2019<\/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 B\u00e0 R\u1ecba – V\u0169ng T\u00e0u.<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 8242\/CV-KTr2 ng\u00e0y 11\/9\/2018 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba – V\u0169ng T\u00e0u v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Du l\u1ecbch Vi\u1ebft Th\u1eafng; T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a035\/2009\/TT-BQP\u00a0ng\u00e0y 20\/07\/2009 c\u1ee7a B\u1ed9 Qu\u1ed1c ph\u00f2ng ban h\u00e0nh quy ch\u1ebf qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u0111\u1ea5t quy ho\u1ea1ch cho m\u1ee5c \u0111\u00edch Qu\u1ed1c ph\u00f2ng ch\u01b0a s\u1eed d\u1ee5ng ngay cho m\u1ee5c \u0111\u00edch Qu\u1ed1c ph\u00f2ng v\u00e0o m\u1ee5c \u0111\u00edch kinh t\u1ebf h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/span><\/p>\n

Trong Quy ch\u1ebf n\u00e0y, m\u1ed9t s\u1ed1 t\u1eeb ng\u1eef \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n

1. \u201c\u0110\u1ea5t qu\u1ed1c ph\u00f2ng\u201d l\u00e0 \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao cho B\u1ed9 Qu\u1ed1c ph\u00f2ng qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch qu\u1ed1c ph\u00f2ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/span><\/p>\n

2. \u201cS\u1eed d\u1ee5ng \u0111\u1ea5t qu\u1ed1c ph\u00f2ng v\u00e0o m\u1ee5c \u0111\u00edch kinh t\u1ebf\u201d l\u00e0:<\/span><\/p>\n

a) C\u00e1c doanh nghi\u1ec7p qu\u00e2n \u0111\u1ed9i c\u1ed5 ph\u1ea7n h\u00f3a thu\u00ea \u0111\u1ea5t qu\u1ed1c ph\u00f2ng \u0111\u1ec3 l\u00e0m tr\u1ee5 s\u1edf ho\u1eb7c s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf.<\/span><\/p>\n

b) C\u00e1c \u0111\u01a1n v\u1ecb v\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ea5t qu\u1ed1c ph\u00f2ng v\u00e0o m\u1ee5c \u0111\u00edch kinh t\u1ebf theo ph\u01b0\u01a1ng th\u1ee9c t\u1ef1 \u0111\u1ea7u t\u01b0 v\u00e0 tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb v\u00e0 doanh nghi\u1ec7p. Ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb qu\u00e2n \u0111\u1ed9i v\u00e0 doanh nghi\u1ec7p qu\u00e2n \u0111\u1ed9i.<\/span><\/p>\n

\u2026<\/p>\n

\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u0111\u1ea5t qu\u1ed1c ph\u00f2ng v\u00e0o m\u1ee5c \u0111\u00edch kinh t\u1ebf<\/span><\/p>\n

1. \u0110\u1ea5t qu\u1ed1c ph\u00f2ng s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh t\u1ebf ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd t\u1eadp trung, th\u1ed1ng nh\u1ea5t c\u1ee7a B\u1ed9 Qu\u1ed1c ph\u00f2ng.<\/span><\/p>\n

2. Vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ea5t qu\u1ed1c ph\u00f2ng v\u00e0o m\u1ee5c \u0111\u00edch kinh t\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nhi\u1ec7m v\u1ee5 s\u1eb5n s\u00e0ng chi\u1ebfn \u0111\u1ea5u v\u00e0 c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c v\u1ec1 qu\u00e2n s\u1ef1, qu\u1ed1c ph\u00f2ng; kh\u00f4ng l\u00e0m bi\u1ebfn d\u1ea1ng, l\u00e0m thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 x\u00e1c \u0111\u1ecbnh.<\/span><\/p>\n

3. \u0110\u1ea5t qu\u1ed1c ph\u00f2ng s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh t\u1ebf ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng \u0111\u1ea5t qu\u1ed1c ph\u00f2ng v\u00e0o m\u1ee5c \u0111\u00edch kinh t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 Qu\u1ed1c ph\u00f2ng ph\u00ea duy\u1ec7t, \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy ho\u1ea1ch ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

4. T\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao \u0111\u1ea5t qu\u1ed1c ph\u00f2ng cho \u0111\u01a1n v\u1ecb v\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh t\u1ebf \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1eb1ng Quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t v\u00e0 Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng \u0111\u1ea5t qu\u1ed1c ph\u00f2ng v\u00e0o m\u1ee5c \u0111\u00edch kinh t\u1ebf c\u1ee7a B\u1ed9 Qu\u1ed1c ph\u00f2ng; doanh nghi\u1ec7p qu\u00e2n \u0111\u1ed9i c\u1ed5 ph\u1ea7n h\u00f3a v\u00e0 doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n qu\u00e2n \u0111\u1ed9i s\u1eed d\u1ee5ng \u0111\u1ea5t qu\u1ed1c ph\u00f2ng ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t, b\u00ean cho thu\u00ea l\u00e0 B\u1ed9 Qu\u1ed1c ph\u00f2ng.<\/span><\/p>\n

\u2026\u201d<\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 7 Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 67\/2014\/QH13\u00a0ng\u00e0y 26\/11\/2014 v\u00e0 Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 7. Ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/span><\/p>\n

1. Ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n l\u00e0 ng\u00e0nh, ngh\u1ec1 m\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 kinh doanh trong ng\u00e0nh, ngh\u1ec1 \u0111\u00f3 ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00ec l\u00fd do qu\u1ed1c ph\u00f2ng, an ninh qu\u1ed1c gia, tr\u1eadt t\u1ef1, an to\u00e0n x\u00e3 h\u1ed9i, \u0111\u1ea1o \u0111\u1ee9c x\u00e3 h\u1ed9i, s\u1ee9c kh\u1ecfe c\u1ee7a c\u1ed9ng \u0111\u1ed3ng.<\/span><\/p>\n

2. Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 4 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

\u2026<\/p>\n

Ph\u1ee5 l\u1ee5c 4 Danh m\u1ee5c ng\u00e0nh ngh\u1ec1, kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh:<\/span><\/p>\n

230. Kinh doanh d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa.\u201d<\/span><\/p>\n

T\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 106\/2016\/QH13\u00a0ng\u00e0y 06\/4\/2016 c\u1ee7a Qu\u1ed1c h\u1ed9i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c3.\u00a0Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 13\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng ho\u1eb7c trong qu\u00fd th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i t\u1eeb ba tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 sang k\u1ef3 ti\u1ebfp theo \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh kh\u00f4ng g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd; kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 ho\u1eb7c kh\u00f4ng \u0111\u1ea3m b\u1ea3o duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

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

T\u1ea1i\u00a0\u0111i\u1ec3m 3 kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC<\/a>\u00a0ng\u00e0y 12\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 ho\u00e0n thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c3. 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 \u0111i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 tr\u1eeb d\u1ef1 \u00e1n \u0111\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\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

Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec k\u1ebft chuy\u1ec3n v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai ti\u1ebfp theo.<\/span><\/p>\n

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

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba – V\u0169ng T\u00e0u \u0111\u1ec1 ngh\u1ecb c\u00e1c b\u00ean c\u00f3 li\u00ean quan b\u00e1o c\u00e1o B\u1ed9 Qu\u1ed1c ph\u00f2ng v\u1ec1 vi\u1ec7c B\u1ed9 Tham m\u01b0u Qu\u00e2n khu 7 v\u00e0 C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i du l\u1ecbch Vi\u1ebft Th\u1eafng th\u1ef1c hi\u1ec7n H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c \u0111\u1ea7u t\u01b0 kinh doanh khai th\u00e1c m\u1eb7t b\u1eb1ng \u0111\u1ea5t qu\u1ed1c ph\u00f2ng v\u00e0o m\u1ee5c \u0111\u00edch kinh t\u1ebf n\u00eau tr\u00ean c\u00f3 ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1\u00a035\/2009\/TT-BQP\u00a0ng\u00e0y 20\/07\/2009 c\u1ee7a B\u1ed9 Qu\u1ed1c ph\u00f2ng hay kh\u00f4ng? Tr\u00ean c\u01a1 s\u1edf \u00fd ki\u1ebfn B\u1ed9 Qu\u1ed1c ph\u00f2ng, C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba – V\u0169ng T\u00e0u x\u1eed l\u00fd vi\u1ec7c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00eau tr\u00ean theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba – V\u0169ng T\u00e0u \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

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

\nN\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– Ph\u00f3 TCTr Cao Anh Tu\u1ea5n (\u0111\u1ec3 b\u00e1o c\u00e1o);
\n– V\u1ee5 PC – BTC;
\n– V\u1ee5 PC, KK – TCT;
\n– Website T\u1ed5ng c\u1ee5c Thu\u1ebf;
\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:\u00a032\/TCT-CS V\/v thu\u1ebf GTGT. H\u00e0 N\u1ed9i, ng\u00e0y\u00a003\u00a0th\u00e1ng\u00a01\u00a0n\u0103m\u00a02019   K\u00ednh g\u1eedi:\u00a0C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba – V\u0169ng T\u00e0u. Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 8242\/CV-KTr2 ng\u00e0y 11\/9\/2018 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba..<\/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\/31720"}],"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=31720"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31720\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31720"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}