{"id":5133,"date":"2015-07-31T04:06:05","date_gmt":"2015-07-31T04:06:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5133"},"modified":"2015-07-31T04:08:46","modified_gmt":"2015-07-31T04:08:46","slug":"cong-van-48838ct-htr-tra-loi-chinh-sach-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5133","title":{"rendered":"C\u00f4ng v\u0103n 48838\/CT-HTr tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf"},"content":{"rendered":"

C\u00f4ng v\u0103n 48838\/CT-HTr tr\u1ea3 l\u1eddi v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf<\/strong> \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i ban h\u00e0nh ng\u00e0y 23\/09\/2014.<\/span><\/p>\n

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

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

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 129\/CV-MBLAND ng\u00e0y 20\/08\/2014 c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n \u0110\u1ecba \u1ed1c MB h\u1ecfi v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 Ti\u1ebft b Kho\u1ea3n 2 \u0110i\u1ec1u 16 Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a><\/strong> ng\u00e0y 31\/03\/2014 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/TT-BTC ng\u00e0y 14\/05\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1eadp ho\u00e1 \u0111\u01a1n:<\/span><\/p>\n

“2. C\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n
\n<\/em><\/span>b) Ti\u00eau th\u1ee9c “T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n “, “t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua ghi t\u00ean \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00ean vi\u1ebft t\u1eaft theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf.
\n<\/em><\/span>…Tr\u01b0\u1eddng h\u1ee3p t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0: … nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3, qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. “<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u0111\u00e3 l\u1eadp ho\u00e1 \u0111\u01a1n giao cho ng\u01b0\u1eddi mua nh\u01b0ng ph\u00e1t hi\u1ec7n tr\u00ean ho\u00e1 \u0111\u01a1n ghi sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, nh\u01b0ng kh\u00f4ng sai t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua, sai s\u00f3t n\u00e0y kh\u00f4ng l\u00e0m thay \u0111\u1ed5i \u0111\u1ebfn s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, \u0111\u01a1n gi\u00e1, thu\u1ebf su\u1ea5t…. th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n), \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) tr\u00ean bi\u00ean b\u1ea3n. Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 sai s\u00f3t m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean ho\u00e1 \u0111\u01a1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua tr\u00ean ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n

C\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i th\u00f4ng b\u00e1o \u0111\u1ec3 C\u00f4ng ty c\u1ed5 ph\u1ea7n \u0110\u1ecba \u1ed1c MB bi\u1ebft v\u00e0 \u00e1p d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i 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><\/p>\n

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

C\u00f4ng v\u0103n 48838\/CT-HTr tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i ban h\u00e0nh ng\u00e0y 23\/09\/2014.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[607],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5133"}],"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=5133"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5133\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5133"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}