{"id":3236,"date":"2015-07-23T09:13:50","date_gmt":"2015-07-23T09:13:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3236"},"modified":"2015-08-13T03:38:42","modified_gmt":"2015-08-13T03:38:42","slug":"cong-van-so-727tct-cs-chinh-sach-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3236","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 727\/TCT-CS – ch\u00ednh s\u00e1ch thu\u1ebf TNDN"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Ng\u00e0y 03 th\u00e1ng 03 n\u0103m 2015, T\u1ed5ng c\u1ee5c thu\u1ebf g\u1eedi C\u1ee5c Th\u1ebf th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng C\u00f4ng v\u0103n s\u1ed1 727\/TCT-CS – ch\u00ednh s\u00e1ch thu\u1ebf TNDN tr\u1ea3 l\u1eddi th\u1eafc m\u1eafc v\u1ec1 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng cho ch\u1ee7 DNTN v\u00e0 C\u00f4ng ty TNHH MTV c\u00f3\u00a0\u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb hay kh\u00f4ng? K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft:<\/span><\/p>\n

\"C\u00f4ng<\/span><\/p>\n

K\u00ednh g\u1eedi:\u00a0<\/strong>C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng.<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 5248\/CT-THNVDT ng\u00e0y 11\/12\/2014 c\u1ee7a C\u1ee5c Thu\u1ebf TP \u0110\u00e0 N\u1eb5ng \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed3ng th\u1eddi l\u00e0 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7), T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i ti\u1ebft d, \u0111i\u1ec3m 2.5, kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN bao g\u1ed3m:<\/span><\/p>\n

“d) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.”<\/span><\/p>\n

C\u0103n c\u1ee9 \u0111\u1eb7c th\u00f9 c\u1ee7a Doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p th\u00ec kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7), (kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 hay kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp \u0111i\u00eau h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh) \u0111\u1ec1u thu\u1ed9c kho\u1ea3n chi ph\u00ed quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft d, \u0111i\u1ec3m 2.5, kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC n\u00eau tr\u00ean.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng bi\u1ebft.<\/span><\/p>\n

\"C\u00f4ng<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 03 th\u00e1ng 03 n\u0103m 2015, T\u1ed5ng c\u1ee5c thu\u1ebf g\u1eedi C\u1ee5c Th\u1ebf th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng C\u00f4ng v\u0103n s\u1ed1 727\/TCT-CS – ch\u00ednh s\u00e1ch thu\u1ebf TNDN tr\u1ea3 l\u1eddi th\u1eafc m\u1eafc v\u1ec1 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng cho ch\u1ee7 DNTN v\u00e0 C\u00f4ng ty TNHH MTV<\/p>\n","protected":false},"author":7,"featured_media":3730,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[350],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3236"}],"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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3236"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3236\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/3730"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3236"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}