{"id":6198,"date":"2015-08-05T08:08:38","date_gmt":"2015-08-05T08:08:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6198"},"modified":"2015-08-12T07:55:40","modified_gmt":"2015-08-12T07:55:40","slug":"cong-van-so-391tct-cs-huong-dan-ve-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6198","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 391\/TCT-CS H\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt;\">L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #000000;\"><em><strong><span style=\"font-size: 14pt;\">B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n <span style=\"color: #ff0000;\">t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<br \/>\n<\/span><\/strong><\/em><\/span><strong>_____________________________________________<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-6199 \" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/cv-391-1.png\" alt=\"cv 391 1\" width=\"688\" height=\"128\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/cv-391-1.png 640w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/cv-391-1-300x56.png 300w\" sizes=\"(max-width: 688px) 100vw, 688px\" \/><\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0K\u00ednh g\u1eedi:<\/span><\/p>\n<ul style=\"text-align: left;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty TNHH An Khang.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>( \u0111\/c: 78\/24 Tu\u1ec7 T\u0129nh, L\u1ed9c Th\u1ecd, Nha Trang, Kh\u00e1nh H\u00f2a).<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 6637\/CT-TTHT ng\u00e0y 123\/2008\/N\u0110-CP ng\u00e0y 8\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u201c <em>Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng, nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng\u201d.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111o\u1ea1n cu\u1ed1i ti\u1ebft b \u0111i\u1ec3m 1.3 m\u1ee5c III ph\u1ea7n B th\u00f4ng t\u01b0 s\u1ed1 129\/2008\/TT-BTC ng\u00e0y 26\/12\/2008 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u201c Tr<em>\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/em>\u201d.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC ng\u00e0y 11\/1\/2012 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u201c \u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0111) Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Nh\u00e0 cung c\u1ea5p l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, tr\u1ef1c ti\u1ebfp khai v\u00e0 n\u1ed9p thu\u1ebf GTGT\u201d.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo tr\u00ecnh b\u00e0y t\u1ea1i c\u00f4ng v\u0103n c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a v\u00e0 c\u00f4ng v\u0103n c\u1ee7a C\u00f4ng ty TNHH An Khang, trong c\u00f9ng m\u1ed9t ng\u00e0y C\u00f4ng ty TNHH An Khang mua d\u1ea7u c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng t\u1ea1i nhi\u1ec1u c\u1eeda h\u00e0ng kh\u00e1c nhau thu\u1ed9c C\u00f4ng ty x\u0103ng d\u1ea7u Ph\u00fa Kh\u00e1nh cho c\u00e1c xe c\u1ea9u h\u00e0ng v\u00e0 chuy\u1ec3n h\u00e0ng c\u1ee7a C\u00f4ng ty (kh\u00f4ng ph\u1ea3i mua \u0111\u1ec3 kinh doanh), c\u00e1c c\u1eeda h\u00e0ng n\u00e0y \u0111\u1ec1u l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c s\u1eed d\u1ee5ng chung m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a C\u00f4ng ty x\u0103ng d\u1ea7u Ph\u00fa Kh\u00e1nh v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 10 s\u1ed1, tuy nhi\u00ean tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 ti\u00eau th\u1ee9c \u201c C\u1eeda h\u00e0ng s\u1ed1\u201d \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c c\u1eeda h\u00e0ng b\u00e1n d\u1ea7u cho C\u00f4ng ty, c\u00f3 \u0111\u00f3ng d\u1ea5u treo c\u1ee7a c\u1eeda h\u00e0ng, \u0111\u1ed3ng th\u1eddi theo gi\u1ea3i tr\u00ecnh c\u1ee7a C\u00f4ng ty, C\u00f4ng ty x\u0103ng d\u1ea7u Ph\u00fa Kh\u00e1nh giao tr\u00e1ch nhi\u1ec7m b\u00e1n h\u00e0ng t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng, C\u00f4ng ty x\u0103ng d\u1ea7u Ph\u00fa Kh\u00e1nh kh\u00f4ng theo d\u00f5i c\u00f4ng n\u1ee3, thanh to\u00e1n c\u1eeda t\u1eebng kh\u00e1ch h\u00e0ng mua h\u00e0ng t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng thu\u1ed9c C\u00f4ng ty n\u00ean C\u00f4ng ty TNHH An Khang kh\u00f4ng th\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo \u0111\u1ecbnh k\u1ef3 v\u1edbi C\u00f4ng ty x\u0103ng d\u1ea7u Ph\u00fa Kh\u00e1nh theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, b\u00e1o c\u00e1o c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a, C\u00f4ng ty TNHH An Khang v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a C\u00f4ng ty v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a th\u00ec ch\u1ea5p thu\u1eadn tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 mua h\u00e0ng c\u1ee7a nhi\u1ec1u nh\u00e0 cung c\u1ea5p trong ng\u00e0y ( m\u1ed7i c\u1eeda h\u00e0ng l\u00e0 m\u1ed9t nh\u00e0 cung c\u1ea5p).C\u00f4ng ty ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1eeda c\u00e1c h\u00f3a \u0111\u01a1n mua x\u0103ng d\u1ea7u.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a v\u00e0 C\u00f4ng ty TNHH An Khang bi\u1ebft.\/.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00f4ng v\u0103n s\u1ed1 391\/TCT-CS H\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT do T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 02 th\u00e1ng 02 n\u0103m 2015<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[775],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6198"}],"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=6198"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6198\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6198"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}