{"id":4660,"date":"2015-07-29T02:06:25","date_gmt":"2015-07-29T02:06:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4660"},"modified":"2015-08-13T03:40:28","modified_gmt":"2015-08-13T03:40:28","slug":"cong-van-so-11655ct-ttht-ngay-27122014-ve-thue-nha-thau-cua-cuc-thue-tp-hcm","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4660","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 11655\/CT-TTHT ng\u00e0y 27\/12\/2014 v\u1ec1 Thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a C\u1ee5c thu\u1ebf TP.HCM"},"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

\"C\u00f4ng<\/span><\/h2>\n

– C\u0103n c\u1ee9 Kho\u1ea3n 10 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 71\/2007\/N\u0110-CP ng\u00e0y 3\/5\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u1ec1 c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 th\u00f4ng tin:<\/span><\/p>\n

\u201cD\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m l\u00e0 ho\u1ea1t \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp h\u1ed7 tr\u1ee3, ph\u1ee5c v\u1ee5 vi\u1ec7c s\u1ea3n xu\u1ea5t, c\u00e0i \u0111\u1eb7t, khai th\u00e1c, s\u1eed d\u1ee5ng, n\u00e2ng c\u1ea5p, b\u1ea3o h\u00e0nh, b\u1ea3o tr\u00ec ph\u1ea7n m\u1ec1m v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng t\u1ef1 kh\u00e1c li\u00ean quan \u0111\u1ebfn ph\u1ea7n m\u1ec1m.\u201d<\/span><\/p>\n

– C\u0103n c\u1ee9 Kho\u1ea3n 21 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\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 (GTGT) quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT:<\/span><\/p>\n

\u201c\u2026<\/span><\/p>\n

Ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh bao g\u1ed3m s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>\u201d<\/span><\/span><\/p>\n

– C\u0103n c\u1ee9 Kho\u1ea3n 2.37 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) quy \u0111\u1ecbnh 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

\u201c<\/span>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, doanh thu nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d.<\/span><\/span><\/p>\n

– C\u0103n c\u1ee9 <\/span>Kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 103\/2014\/TT-BTC ng\u00e0y 6\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam (g\u1ecdi t\u1eaft l\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u) quy \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN:<\/span><\/span><\/p>\n

\u201c <\/span>Thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ch\u01b0\u01a1ng I), kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i. Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/span><\/p>\n

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

– Thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n l\u00e0 kho\u1ea3n thu nh\u1eadp d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o \u0111\u01b0\u1ee3c tr\u1ea3 cho quy\u1ec1n s\u1eed d\u1ee5ng, chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m (bao g\u1ed3m: c\u00e1c kho\u1ea3n ti\u1ec1n tr\u1ea3 cho quy\u1ec1n s\u1eed d\u1ee5ng, chuy\u1ec3n giao quy\u1ec1n t\u00e1c gi\u1ea3 v\u00e0 quy\u1ec1n ch\u1ee7 s\u1edf h\u1eefu t\u00e1c ph\u1ea9m; chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p; chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m).<\/span><\/p>\n

\u201cQuy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n ch\u1ee7 s\u1edf h\u1eefu t\u00e1c ph\u1ea9m\u201d, \u201cQuy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p\u201d, “Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7\u201d quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 Lu\u1eadt D\u00e2n s\u1ef1, Lu\u1eadt S\u1edf h\u1eefu tr\u00ed tu\u1ec7, Lu\u1eadt Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span>\u201d<\/span><\/span><\/p>\n

– C\u0103n c\u1ee9 Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 12 Hi\u1ec7p \u0111\u1ecbnh gi\u1eefa Ch\u00ednh ph\u1ee7 Nh\u1eadt B\u1ea3n v\u00e0 Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc c\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam v\u1ec1 tr\u00e1nh \u0111\u00e1nh thu\u1ebf 2 l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o thu nh\u1eadp:<\/span><\/p>\n

\u201c1\/ Ti\u1ec1n b\u1ea3n quy\u1ec1n ph\u00e1t sinh t\u1ea1i m\u1ed9t N\u01b0\u1edbc k\u00fd k\u1ebft v\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 cho \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a N\u01b0\u1edbc k\u00fd k\u1ebft kia c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf t\u1ea1i N\u01b0\u1edbc kia.<\/span><\/p>\n

2\/ Tuy nhi\u00ean, nh\u1eefng kho\u1ea3n ti\u1ec1n b\u1ea3n quy\u1ec1n \u0111\u00f3 c\u0169ng c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf t\u1ea1i N\u01b0\u1edbc k\u00fd k\u1ebft n\u01a1i ti\u1ec1n b\u1ea3n quy\u1ec1n \u0111\u00f3 ph\u00e1t sinh, v\u00e0 theo c\u00e1c lu\u1eadt c\u1ee7a N\u01b0\u1edbc k\u00fd k\u1ebft \u0111\u00f3, nh\u01b0ng n\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c h\u01b0\u1edfng ti\u1ec1n b\u1ea3n quy\u1ec1n, th\u00ec m\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh s\u1ebd kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10 ph\u1ea7n tr\u0103m t\u1ed5ng s\u1ed1 ti\u1ec1n b\u1ea3n quy\u1ec1n.\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty theo tr\u00ecnh b\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng mua s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m qua internet c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i (k\u00e8m d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec ph\u1ea7n m\u1ec1m) th\u00ec khi thanh to\u00e1n ti\u1ec1n cho t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m t\u00ednh, kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

– Thu\u1ebf GTGT: b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m, d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec ph\u1ea7n m\u1ec1m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, C\u00f4ng ty kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/p>\n

– Thu\u1ebf TNDN= Doanh thu t\u00ednh thu\u1ebf TNDN x T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN<\/span><\/p>\n

T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec ph\u1ea7n m\u1ec1m l\u00e0 5%, t\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m l\u00e0 10%.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p theo th\u1ecfa thu\u1eadn t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, s\u1ed1 ti\u1ec1n thanh to\u00e1n cho Nh\u00e0 th\u1ea7u \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u th\u00ec ti\u1ec1n thu\u1ebf TNDN nh\u00e0 th\u1ea7u, C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n

C\u1ee5c Thu\u1ebf TP th\u00f4ng b\u00e1o C\u00f4ng ty bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y.\/.<\/span><\/span><\/p>\n

\u00a0\"c\u00f4ng<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1 11655\/CT-TTHT ng\u00e0y 27\/12\/2014 v\u1ec1 Thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a C\u1ee5c thu\u1ebf TP.HCM<\/p>\n","protected":false},"author":7,"featured_media":4671,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[535,536],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4660"}],"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=4660"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4660\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4671"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4660"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}