{"id":31739,"date":"2019-03-07T00:29:16","date_gmt":"2019-03-07T00:29:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31739"},"modified":"2019-03-07T04:09:45","modified_gmt":"2019-03-07T04:09:45","slug":"cong-van-so-43-tct-cs-v-v-hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31739","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 43\/TCT-CS v\/v ho\u00e0n 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: 43\/TCT-CS
\n<\/span>V\/v ho\u00e0n thu\u1ebf GTGT<\/span><\/i><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 04 th\u00e1ng 1 n\u0103m 2019<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi:<\/span><\/b><\/p>\n<\/td>\n

– C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng;
\n– C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 10932\/CT-THNVDT ng\u00e0y 19\/6\/2018 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 1 Lu\u1eadt 106\/2016\/QH13\u00a0ng\u00e0y 06\/4\/2016 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf;<\/span><\/p>\n

C\u0103n c\u1ee9\u00a0kho\u1ea3n 4 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01\/7\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf;<\/span><\/p>\n

C\u0103n c\u1ee9\u00a0kho\u1ea3n 5 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01\/7\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t 0%;<\/span><\/p>\n

C\u0103n c\u1ee9\u00a0\u0111i\u1ec3m c kho\u1ea3n 1 \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 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0100\/2016\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf;<\/span><\/p>\n

C\u0103n c\u1ee9\u00a0kho\u1ea3n 2 \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 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0100\/2016\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf h\u01b0\u1edbng d\u1eabn thu\u1ebf su\u1ea5t 0%.<\/span><\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 25\/2018\/TT-BTC<\/a>\u00a0ng\u00e0y 16\/3\/2018 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0kho\u1ea3n 23 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0130\/2016\/TT-BTC\u00a0ng\u00e0y 12\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c23. S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c.<\/span><\/p>\n

S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn tr\u1ef1c ti\u1ebfp t\u1eeb nguy\u00ean li\u1ec7u ch\u00ednh l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP.<\/span><\/p>\n

\u2026<\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t kh\u1ea9u m\u00e0 b\u00e1n cho doanh nghi\u1ec7p kh\u00e1c \u0111<\/span>\u1ec3\u00a0xu\u1ea5t kh\u1ea9u th\u00ec doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a n\u00e0y \u0111<\/span>\u1ec3\u00a0xu\u1ea5t kh\u1ea9u ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT nh\u01b0 s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

d) C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc chuy\u00ean ng\u00e0nh tr\u00ean \u0111\u1ecba b\u00e0n theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a t\u1eebng c\u01a1 quan \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u0103n c\u1ee9 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 quy tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u00e3 ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00ea khai s\u1ea3n ph\u1ea9m \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c m\u00e0 quy tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ea3n ph\u1ea9m kh\u00e1c th\u00ec C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc chuy\u00ean ng\u00e0nh c\u0103n c\u1ee9 v\u00e0o quy tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c hay \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng v\u00e0 C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng, C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai \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 – 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: 43\/TCT-CS V\/v ho\u00e0n thu\u1ebf GTGT H\u00e0 N\u1ed9i, ng\u00e0y 04 th\u00e1ng 1 n\u0103m 2019 \u00a0 K\u00ednh g\u1eedi: – C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng; – C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai. T\u1ed5ng c\u1ee5c..<\/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\/31739"}],"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=31739"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31739\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31739"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}