{"id":31722,"date":"2019-03-05T00:45:02","date_gmt":"2019-03-05T00:45:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31722"},"modified":"2019-03-06T09:03:51","modified_gmt":"2019-03-06T09:03:51","slug":"cong-van-so-37-tct-cs-cua-tong-cuc-thue-ngay-03-01-2019-v-v-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31722","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 37\/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>37\/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 th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 43591\/CT-TTHT ng\u00e0y 25\/6\/2018 c\u1ee7a C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a C\u00f4ng ty TNHH Sunyu Vina; T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/p>\n

–\u00a0Kho\u1ea3n 9 \u0110i\u1ec1u 7\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n

\u201c9. \u0110\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay ph\u1ea7n c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n b\u00e0n giao ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 gi\u00e1 x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/p>\n

\u2026\u201d<\/p>\n

–\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 9\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf su\u1ea5t 0%<\/span><\/p>\n

\u201c1. Thu\u1ebf su\u1ea5t 0%: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf trong khu phi thu\u1ebf quan; v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u2026<\/p>\n

\u0111) C\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c:<\/span><\/p>\n

– Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan;<\/span><\/p>\n

\u2026\u201d<\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01\/07\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP\u00a0ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7) v\u1ec1 ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP\u00a0ng\u00e0y 15\/12\/2017 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/02\/2018 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 18\/12\/2013 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP) v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0\u0110i\u1ec1u 15, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC\u00a0ng\u00e0y 31\/12\/2013 (\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>\u00a0, Th\u00f4ng t\u01b0 s\u1ed1\u00a0151\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 10\/10\/2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/2\/2015 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1\u00a0173\/2016\/TT-BTC<\/a>\u00a0ng\u00e0y 28\/10\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111i\u1ec1u ki\u1ec7n, kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

V\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a C\u00f4ng ty TNHH Sunyu Vina, ng\u00e0y 19\/01\/2018, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1\u00a0323\/TCT-CS\u00a0tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1\u00a012247\/BTC-CST\u00a0ng\u00e0y 05\/10\/2018 g\u1eedi C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u00e0 C\u1ee5c H\u1ea3i quan c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u; c\u00f4ng v\u0103n s\u1ed1\u00a05537\/BTC-CST\u00a0ng\u00e0y 14\/5\/2018 g\u1eedi Li\u00ean minh di\u1ec5n \u0111\u00e0n doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1ec1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u\u00a0(b\u1ea3n photo c\u00e1c c\u00f4ng v\u0103n k\u00e8m theo)<\/i>.<\/span><\/p>\n

C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i c\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i \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<\/b><\/p>\n

L\u01b0u \u0110\u1ee9c Huy<\/p>\n<\/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:\u00a037\/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 th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 43591\/CT-TTHT ng\u00e0y 25\/6\/2018 c\u1ee7a C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i v\u1ec1..<\/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\/31722"}],"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=31722"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31722\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31722"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}