{"id":6505,"date":"2015-08-06T02:35:51","date_gmt":"2015-08-06T02:35:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6505"},"modified":"2015-08-11T08:07:11","modified_gmt":"2015-08-11T08:07:11","slug":"dieu-kien-hoan-thue-gia-tri-gia-tang-voi-du-an-dau-tu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6505","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-6513 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Hoan-thu-gia-tri-gia-tang-doi-voi-du-an-dau-tu.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 - \u1ea3nh ch\u00ednh\" width=\"228\" height=\"221\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u1ec9 mua nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 m\u00e0 h\u1ea7u nh\u01b0 ch\u01b0a ph\u00e1t sinh doanh thu, d\u1eabn \u0111\u1ebfn lu\u00f4n c\u00f2n l\u0169y k\u1ebf s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng? Vi\u1ec7c ho\u00e0n thu\u1ebf <em>(n\u1ebfu c\u00f3) <\/em>\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o? <strong><a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb \u0110i\u1ec1u ki\u1ec7n\u00a0ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec3m a Kho\u1ea3n 12 \u0110i\u1ec1u 1 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 18 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. D\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 Kho\u1ea3n 2 \u0110i\u1ec1u 18 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> th\u00ec d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf \u0111\u1ea7u khi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 theo <strong>t\u1eebng n\u0103m<\/strong> n\u1ebfu:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 01 n\u0103m (12 th\u00e1ng tr\u1edf l\u00ean)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 thu\u1ebf GTGT l\u0169y k\u1ebf c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf <em>(tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n)<\/em>:<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1. N\u1ebfu D\u1ef1 \u00e1n c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0:<\/strong><strong>\u00a0<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ph\u1ea3i k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb <strong>300 tri\u1ec7u \u0111\u1ed3ng<\/strong> tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 k\u00ea khai, c\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>V\u00ed d\u1ee5:<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00f4ng ty B c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u1ea3i Ph\u00f2ng, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i H\u1ea3i Ph\u00f2ng, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty B th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B ph\u1ea3i b\u00f9 tr\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (200 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 C\u00f4ng ty B c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/em>.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. N\u1ebfu d\u1ef1 \u00e1n t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh:<\/strong><strong>\u00a0<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u01a1 s\u1edf kinh doanh l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed3ng th\u1eddi ph\u1ea3i k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u00a0<\/em><\/strong>&#8211; Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb <strong>300 tri\u1ec7u \u0111\u1ed3ng <\/strong>tr\u1edf l\u00ean th\u00ec <strong>\u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/strong> GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft <strong>nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng<\/strong> th\u00ec <strong>k\u1ebft chuy\u1ec3n<\/strong> v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai ti\u1ebfp theo.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>V\u00ed d\u1ee5:<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u1ea3i Ph\u00f2ng. Th\u00e1ng 3\/2014, Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i Th\u00e1i B\u00ecnh, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y t\u1ea1i H\u1ea3i Ph\u00f2ng tr\u00ean T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. <\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B ph\u1ea3i b\u00f9 tr\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (200 tri\u1ec7u \u0111\u1ed3ng).<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 Doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/em><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. V\u1edbi d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia do Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 v\u00e0 quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n d\u1ef1 \u00e1n th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n m\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/strong><\/span><\/h2>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<span style=\"font-size: 14pt; color: #000000;\">4.\u00a0<\/span><\/strong><span style=\"font-size: 14pt; color: #000000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh m\u00e0:<\/strong><\/span><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; D\u1ef1 \u00e1n c\u00f3 Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c chi nh\u00e1nh \u0111\u1ec3 thay m\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd m\u1ed9t ho\u1eb7c nhi\u1ec1u d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh c\u00f3 con d\u1ea5u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; L\u01b0u gi\u1eef s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u00f3 t\u00e0i kho\u1ea3n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi \u0111\u00f3, Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf, ho\u00e0n thu\u1ebf ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf, c\u01a1 s\u1edf kinh doanh l\u00e0 ch\u1ee7 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i <strong>t\u1ed5ng h\u1ee3p s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh,<\/strong> s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 ho\u00e0n, s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 <strong>b\u00e0n giao <\/strong>cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec3 doanh nghi\u1ec7p m\u1edbi th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hoan-thue-gia-tri-gia-tang-doi-voi-hoat-dong-san-xuat-kinh-doanh\/\">Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hoan-thue-gia-tri-gia-tang-doi-voi-hoat-dong-xuat-khau\/\">Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-va-ho-so-hoan-thue-gia-tri-gia-tang\/\">\u0110i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-hoan-thue-gtgt\/\">Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u1ec9 mua nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 m\u00e0 h\u1ea7u nh\u01b0 ch\u01b0a ph\u00e1t sinh doanh thu, d\u1eabn \u0111\u1ebfn lu\u00f4n c\u00f2n l\u0169y k\u1ebf s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. V\u1eady c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u00f3 \u0111\u01b0\u1ee3c..<\/p>\n","protected":false},"author":7,"featured_media":7747,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[899],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6505"}],"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=6505"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6505\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7747"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6505"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}