{"id":31744,"date":"2019-03-08T00:39:09","date_gmt":"2019-03-08T00:39:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31744"},"modified":"2019-03-08T02:21:38","modified_gmt":"2019-03-08T02:21:38","slug":"cong-van-so-50-tct-kk-cua-tong-cuc-thue-ngay-04-01-2019-v-v-hoan-nop-thua","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31744","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 50\/TCT-KK c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ng\u00e0y 04\/01\/2019 v\/v ho\u00e0n n\u1ed9p th\u1eeba"},"content":{"rendered":"\n\n\n\n
\n

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

S\u1ed1: 50\/TCT-CS
\nV\/v ho\u00e1 \u0111\u01a1n in tr\u00ean m\u00e1y t\u00ednh ti\u1ec1n.<\/i><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 05 th\u00e1ng 1 n\u0103m 2011<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/b>\u00a0C\u00f4ng ty TNHH Agrivina Dalat Hasfarm
\n(Th\u00e0nh ph\u1ed1 \u0110\u00e0 L\u1ea1t, T\u1ec9nh L\u00e2m \u0110\u1ed3ng)<\/i><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 145 ACC\/DLHF ng\u00e0y 04\/12\/2010 c\u1ee7a C\u00f4ng ty TNHH Agrivina (t\u00ean giao d\u1ecbch l\u00e0 Dalat Hasfarm), T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n

1. V\u1ec1 ti\u00eau th\u1ee9c \u201cd\u1ea5u\u201d c\u1ee7a ng\u01b0\u1eddi b\u00e1n tr\u00ean ho\u00e1 \u0111\u01a1n:<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1\u00a017716\/BTC-TCT\u00a0ng\u00e0y 27\/12\/2010 h\u01b0\u1edbng d\u1eabn C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u1ec1 m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0\u00a0153\/2010\/TT-BTC<\/a>\u00a0, theo \u0111\u00f3 B\u1ed9 T\u00e0i ch\u00ednh giao C\u1ee5c thu\u1ebf xem x\u00e9t t\u1eebng tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u1ee5 th\u1ec3, c\u0103n c\u1ee9 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh, ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng, c\u00e1ch th\u1ee9c l\u1eadp ho\u00e1 \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt thu\u1ebf th\u00ec C\u1ee5c thu\u1ebf c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ho\u00e1 \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cd\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d (c\u00f4ng v\u0103n g\u1eedi k\u00e8m).<\/p>\n

2. V\u1ec1 \u0111\u1ed9 d\u00e0i c\u1ee7a ho\u00e1 \u0111\u01a1n in tr\u00ean gi\u1ea5y cu\u1ed9n:<\/p>\n

Ho\u00e1 \u0111\u01a1n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c in t\u1eeb gi\u1ea5y cu\u1ed9n kh\u00f4ng nh\u1ea5t thi\u1ebft c\u1ed1 \u0111\u1ecbnh \u0111\u1ed9 d\u00e0i. \u0110\u1ed9 d\u00e0i c\u1ee7a ho\u00e1 \u0111\u01a1n ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed9 d\u00e0i danh m\u1ee5c h\u00e0ng ho\u00e1 b\u00e1n ra.<\/p>\n

3. V\u1ec1 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a ho\u00e1 \u0111\u01a1n:<\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec3m 1.d, \u0110i\u1ec1u 4, Ch\u01b0\u01a1ng I Th\u00f4ng t\u01b0 s\u1ed1 153\/2010\/TT-BTC<\/a>\u00a0h\u01b0\u1edbng d\u1eabn n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0 sau:<\/p>\n

\u201cd) S\u1ed1 th\u1ee9 t\u1ef1 ho\u00e1 \u0111\u01a1n<\/p>\n

S\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a ho\u00e1 \u0111\u01a1n l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 theo d\u00e3y s\u1ed1 t\u1ef1 nhi\u00ean trong k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n, g\u1ed3m 7 ch\u1eef s\u1ed1 trong m\u1ed9t k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n.\u201d<\/p>\n

T\u1ea1i\u00a0Kho\u1ea3n 3, \u0110i\u1ec1u 5, Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 s\u1ed1 153\/2010\/TT-BTC<\/strong>\u00a0h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc t\u1ea1o ho\u00e1 \u0111\u01a1n nh\u01b0 sau:<\/p>\n

\u201cT\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n khi t\u1ea1o ho\u00e1 \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea1o tr\u00f9ng s\u1ed1 ho\u00e1 \u0111\u01a1n trong c\u00f9ng k\u00fd hi\u1ec7u.\u201d<\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec3m 1.3, Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 s\u1ed1 153\/2010\/TT-BTC<\/strong>\u00a0h\u01b0\u1edbng d\u1eabn k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n nh\u01b0 sau:<\/p>\n

\u201cK\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n c\u00f3 6 k\u00fd t\u1ef1 \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 in v\u00e0 \u0111\u1eb7t in v\u00e0 8 k\u00fd t\u1ef1 \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh.<\/p>\n

\u25cb 2 k\u00fd t\u1ef1 \u0111\u1ea7u \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n.<\/p>\n

K\u00fd t\u1ef1 ph\u00e2n bi\u1ec7t l\u00e0 hai ch\u1eef c\u00e1i trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t bao g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y;<\/p>\n

\u25cb 3 k\u00fd t\u1ef1 cu\u1ed1i c\u00f9ng th\u1ec3 hi\u1ec7n n\u0103m t\u1ea1o ho\u00e1 \u0111\u01a1n v\u00e0 h\u00ecnh th\u1ee9c ho\u00e1 \u0111\u01a1n.<\/p>\n

N\u0103m t\u1ea1o ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng hai s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m t\u1ea1o ho\u00e1 \u0111\u01a1n;<\/p>\n

K\u00fd hi\u1ec7u c\u1ee7a h\u00ecnh th\u1ee9c ho\u00e1 \u0111\u01a1n: s\u1eed d\u1ee5ng 3 k\u00fd hi\u1ec7u:<\/p>\n

E: Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n

T: Ho\u00e1 \u0111\u01a1n t\u1ef1 in<\/p>\n

P: Ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in;<\/span><\/p>\n

– Gi\u1eefa hai ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n c\u00e1ch b\u1eb1ng d\u1ea5u g\u1ea1ch ch\u00e9o (\/).<\/span><\/p>\n

V\u00ed d\u1ee5:<\/span><\/p>\n

AA\/11E: trong \u0111\u00f3 AA: l\u00e0 k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n; 11: ho\u00e1 \u0111\u01a1n t\u1ea1o n\u0103m 2011; E: l\u00e0 k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

AB\/12T: trong \u0111\u00f3 AB: l\u00e0 k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n; 12: ho\u00e1 \u0111\u01a1n t\u1ea1o n\u0103m 2012; T: l\u00e0 k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n t\u1ef1 in;<\/span><\/p>\n

AA\/13P: trong \u0111\u00f3 AA: l\u00e0 k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n; 13: ho\u00e1 \u0111\u01a1n t\u1ea1o n\u0103m 2013; P: l\u00e0 k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in.\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean, m\u1ed7i s\u1ed1 th\u1ee9 t\u1ef1 ho\u00e1 \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 07 ch\u1eef s\u1ed1. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 nhi\u1ec1u chi nh\u00e1nh, c\u1eeda h\u00e0ng tr\u00ean to\u00e0n qu\u1ed1c tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng c\u00f9ng s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng in ho\u00e1 \u0111\u01a1n tr\u00ean m\u00e1y t\u00ednh v\u00e0 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c li\u00ean k\u1ebft v\u00e0o m\u1ea1ng m\u00e1y ch\u1ee7 t\u1ea1i C\u00f4ng ty th\u00ec C\u00f4ng ty c\u00f3 th\u1ec3 ph\u00e2n chia kho\u1ea3ng m\u00e3 \u201ck\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n\u201d cho t\u1eebng chi nh\u00e1nh, c\u1eeda h\u00e0ng trong to\u00e0n h\u1ec7 th\u1ed1ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m 1.d, \u0110i\u1ec1u 14, Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 s\u1ed1 153\/2010\/TT-BTC<\/strong>\u00a0ng\u00e0y 28\/09\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. V\u00ed d\u1ee5, c\u1eeda h\u00e0ng A xu\u1ea5t ho\u00e1 \u0111\u01a1n c\u00f3 m\u00e3 k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n l\u00e0 AA\/11T; c\u1eeda h\u00e0ng B xu\u1ea5t ho\u00e1 \u0111\u01a1n c\u00f3 m\u00e3 k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n l\u00e0 AB\/11T; c\u1eeda h\u00e0ng C xu\u1ea5t ho\u00e1 \u0111\u01a1n c\u00f3 m\u00e3 k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n l\u00e0 AC\/11T;…<\/span><\/p>\n

4. V\u1ec1 ch\u1eef vi\u1ebft tr\u00ean ho\u00e1 \u0111\u01a1n:<\/span><\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec3m 1.k, \u0110i\u1ec1u 4, Ch\u01b0\u01a1ng I Th\u00f4ng t\u01b0 s\u1ed1\u00a0153\/2010\/TT-BTC<\/strong>\u00a0ng\u00e0y 28\/09\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty TNHH Agrivina Dalat Hasfarm bi\u1ebft v\u00e0 li\u00ean h\u1ec7 v\u1edbi C\u1ee5c Thu\u1ebf t\u1ec9nh L\u00e2m \u0110\u1ed3ng \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
 <\/p>\n

N\u01a1i nh\u1eadn:
\n<\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– V\u1ee5 PC (BTC);
\n– V\u1ee5 PC-TCT(2);
\n– C\u1ee5c Thu\u1ebf t\u1ec9nh L\u00e2m \u0110\u1ed3ng;
\n– L\u01b0u: VT, CS(5).<\/td>\n

\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/p>\n

V\u0169 Th\u1ecb Mai<\/b><\/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: 50\/TCT-CS V\/v ho\u00e1 \u0111\u01a1n in tr\u00ean m\u00e1y t\u00ednh ti\u1ec1n. H\u00e0 N\u1ed9i, ng\u00e0y 05 th\u00e1ng 1 n\u0103m 2011   K\u00ednh g\u1eedi:\u00a0C\u00f4ng ty TNHH Agrivina Dalat Hasfarm (Th\u00e0nh ph\u1ed1 \u0110\u00e0 L\u1ea1t, T\u1ec9nh..<\/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\/31744"}],"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=31744"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31744\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31744"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}