{"id":5876,"date":"2015-08-04T10:27:56","date_gmt":"2015-08-04T10:27:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5876"},"modified":"2015-08-06T03:22:38","modified_gmt":"2015-08-06T03:22:38","slug":"cong-van-so-4044ct-ttht-thue-suat-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5876","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 4044\/CT-TTHT – thu\u1ebf su\u1ea5t thu\u1ebf GTGT"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00f4ng v\u0103n s\u1ed1 4044\/CT-TTHT – thu\u1ebf su\u1ea5t thu\u1ebf GTGT do c\u1ee5c thu\u1ebf Tp. H\u1ed3 Ch\u00ed Minh ban h\u00e0nh, M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i<\/span><\/p>\n

T\u1ed4NG C\u1ee4C THU\u1ebe \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong>\u00a0<\/strong><\/span><\/p>\n

C\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong>\u0110\u1ed9c L\u1eadp \u2013 T\u1ef1 Do \u2013 H\u1ea1nh Ph\u00fac<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 S\u1ed1:4044\/CT-TTHT \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0TP. H\u1ed3 Ch\u00ed Minh, ng\u00e0y 29th\u00e1ng 5 n\u0103m\u00a0 2014<\/em><\/span><\/p>\n

\u00a0 V\/v: Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n

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

K\u00ednh g\u1eedi: C\u00f4ng ty TNHH MTV M\u00e1y – Thi\u1ebft B\u1ecb D\u1ea7u Kh\u00ed S\u00e0i G\u00f2n<\/span><\/p>\n

\u0110\u1ecba ch\u1ec9: 351\/31 N\u01a1 Trang Long, Ph\u01b0\u1eddng 13, Qu\u1eadn B\u00ecnh Th\u1ea1nh<\/span><\/p>\n

MST: 0309969953<\/span><\/p>\n

 <\/p>\n

Tr\u1ea3 l\u1eddi v\u0103n th\u01b0 s\u1ed1 09\/PVMSG ng\u00e0y 25\/3\/2013 (C\u1ee5c Thu\u1ebf TP nh\u1eadn \u0111\u01b0\u1ee3c ng\u00e0y 23\/4\/2014) c\u1ee7a C\u00f4ng ty v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT); C\u1ee5c Thu\u1ebf TP c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 1b, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp ho\u00e1 \u0111\u01a1n:<\/span><\/p>\n

\u201cNg\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng ho\u00e1 d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng ho\u00e1.<\/span><\/p>\n

\u2026\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec3m b, Kho\u1ea3n 8, \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 GTGT quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2014):<\/span><\/p>\n

\u201cHo\u1ea1t \u0111\u1ed9ng cho vay ri\u00eang l\u1ebb, kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/p>\n

V\u00ed d\u1ee5 5: C\u00f4ng ty c\u1ed5 ph\u1ea7n VC c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i t\u1ea1m th\u1eddi ch\u01b0a ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh, C\u00f4ng ty c\u1ed5 ph\u1ea7n VC k\u00fd h\u1ee3p \u0111\u1ed3ng cho C\u00f4ng ty T vay ti\u1ec1n trong th\u1eddi h\u1ea1n 6 th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n ti\u1ec1n l\u00e3i th\u00ec kho\u1ea3n ti\u1ec1n l\u00e3i C\u00f4ng ty c\u1ed5 ph\u1ea7n VC nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u201d.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i cho C\u00f4ng ty kh\u00e1c vay (kh\u00f4ng ph\u1ea3i ho\u1ea1t d\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean) th\u00ec kho\u1ea3n ti\u1ec1n l\u00e3i C\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, khi thu ti\u1ec1n C\u00f4ng ty ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT, tr\u00ean ho\u00e1 \u0111\u01a1n ghi r\u00f5 thu l\u00e3i ti\u1ec1n vay d\u00f2ng thu\u1ebf su\u1ea5t, s\u1ed1 thu\u1ebf GTGT kh\u00f4ng ghi v\u00e0 g\u1ea1ch ch\u00e9o.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 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><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/em><\/strong><\/span>– Nh\u01b0 tr\u00ean;<\/span><\/p>\n

– P.KT2;<\/span><\/p>\n

– P.PC;<\/span><\/p>\n

– L\u01b0u: (HC,TTHT).<\/span><\/p>\n

1132\/2014 NVTr\u01b0\u1eddng<\/span><\/td>\n

\n\n\n\n
KT. C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span>PH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

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

\u0110\u00e3 k\u00fd<\/strong><\/span><\/p>\n

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

Tr\u1ea7n Th\u1ecb L\u1ec7 Nga<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00f4ng v\u0103n s\u1ed1 4044\/CT-TTHT – thu\u1ebf su\u1ea5t thu\u1ebf GTGT do c\u1ee5c thu\u1ebf Tp. H\u1ed3 Ch\u00ed Minh ban h\u00e0nh, M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[743],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5876"}],"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=5876"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5876\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5876"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}