{"id":8064,"date":"2015-08-12T03:29:46","date_gmt":"2015-08-12T03:29:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8064"},"modified":"2015-08-12T08:49:27","modified_gmt":"2015-08-12T08:49:27","slug":"cong-van-3529tct-cs-ban-hanh-ngay-22-thang-8-nam-2014","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8064","title":{"rendered":"C\u00f4ng v\u0103n 3529\/TCT-CS ban h\u00e0nh ng\u00e0y 22 th\u00e1ng 8 n\u0103m 2014"},"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

\"35292\"<\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 52\/CT-CTP.CP ng\u00e0y 20\/02\/2014 c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n Tu T\u1ea1o v\u00e0 Ph\u00e1t tri\u1ec3n nh\u00e0 \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c xu\u1ea5t h\u00f3a \u0111\u01a1n k\u00ea khai doanh thu. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span>
\n1\/ V\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai \u0111\u00e3 thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9:<\/span>
\nT\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/6\/2014) quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp:<\/span>
\n\u201c1. Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n ch\u01b0a giao cho ng\u01b0\u1eddi mua, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n l\u1eadp sai, ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea3i h\u1ee7y b\u1ecf, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng…, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1…, k\u00fd hi\u1ec7u… C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/span>
\n4. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n theo Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/span>
\nT\u1ea1i \u0111i\u1ec3m 2.8 ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh:<\/span>
\n\u201c2.8. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, c\u01a1 s\u1edf ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ti\u1ec1n thu\u1ebf GTGT.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, b\u00ean mua v\u00e0 b\u00ean b\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 lo\u1ea1i h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng tr\u1ea3 l\u1ea1i theo gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT theo h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (s\u1ed1 k\u00fd hi\u1ec7u, ng\u00e0y, th\u00e1ng c\u1ee7a h\u00f3a \u0111\u01a1n), l\u00fd do tr\u1ea3 h\u00e0ng v\u00e0 b\u00ean b\u00e1n thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.\u201d<\/span>
\nC\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u1ed5 ph\u1ea7n Tu t\u1ea1o v\u00e0 Ph\u00e1t tri\u1ec3n nh\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai v\u1edbi kh\u00e1ch h\u00e0ng, khi thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n GTGT, k\u00ea khai n\u1ed9p thu\u1ebf GTGT, TNDN theo quy \u0111\u1ecbnh, nay kh\u00e1ch h\u00e0ng mua \u0111\u1ec1 ngh\u1ecb C\u00f4ng ty ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng ho\u00e0n tr\u1ea3 l\u1ea1i ti\u1ec1n \u0111\u00e3 thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 th\u00ec vi\u1ec7c ch\u1ea5m d\u1ee9t hay ph\u1ea3i ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai l\u00e0 do th\u1ecfa thu\u1eadn v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty (b\u00ean b\u00e1n) v\u00e0 kh\u00e1ch h\u00e0ng – b\u00ean mua (quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn kh\u00e1c \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa 2 b\u00ean). C\u00f4ng ty v\u00e0 kh\u00e1ch h\u00e0ng (l\u00e0 doanh nghi\u1ec7p) c\u00f3 th\u1ecfa thu\u1eadn ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, tr\u1ea3 l\u1ea1i ti\u1ec1n \u0111\u00e3 thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 th\u00ec th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC n\u00eau tr\u00ean.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty v\u00e0 kh\u00e1ch h\u00e0ng (l\u00e0 c\u00e1 nh\u00e2n) c\u00f3 th\u1ecfa thu\u1eadn ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, tr\u1ea3 l\u1ea1i ti\u1ec1n \u0111\u00e3 thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 th\u00ec th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 2.8 Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC n\u00eau tr\u00ean. <\/span>
\nC\u00f4ng ty c\u1ed5 ph\u1ea7n Tu t\u1ea1o v\u00e0 Ph\u00e1t tri\u1ec3n nh\u00e0 v\u00e0 kh\u00e1ch h\u00e0ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a giao d\u1ecbch v\u00e0 th\u1ecfa thu\u1eadn ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng.<\/span>
\n2\/ V\u1ec1 th\u1ee7 t\u1ee5c h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty v\u00e0 kh\u00e1ch h\u00e0ng c\u00f3 th\u1ecfa thu\u1eadn ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, tr\u1ea3 l\u1ea1i ti\u1ec1n \u0111\u00e3 thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 trong tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng \u0111\u00e3 chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho b\u00ean th\u1ee9 3:<\/span>
\nTr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng (l\u00e0 t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n) g\u00f3p v\u1ed1n mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c: V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, ng\u00e0y 02\/8\/2010, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 2846\/TCT-CS h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c x\u1eed l\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n trong tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng g\u00f3p v\u1ed1n mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (b\u1ea3n photo g\u1eedi k\u00e8m).<\/span>
\n\u0110\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf ki\u1ec3m tra l\u00e0m r\u00f5 tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng g\u00f3p v\u1ed1n mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec C\u00f4ng ty c\u1ed5 ph\u1ea7n Tu t\u1ea1o v\u00e0 Ph\u00e1t tri\u1ec3n nh\u00e0 \u0111\u00e3 ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c l\u1eadp h\u00f3a \u0111\u01a1n ghi t\u00ean l\u00e0 ng\u01b0\u1eddi mua l\u00e0 kh\u00e1ch h\u00e0ng m\u1edbi c\u00f3 gi\u00e1 tr\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n m\u1edbi n\u1ed9p theo ti\u1ebfn \u0111\u1ed9 nh\u01b0 th\u1ebf n\u00e0o?<\/span>
\nTr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u1ed5 ph\u1ea7n Tu T\u1ea1o v\u00e0 ph\u00e1t tri\u1ec3n Nh\u00e0 v\u00e0 c\u00e1c kh\u00e1ch h\u00e0ng khi chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ch\u01b0a th\u1ef1c hi\u1ec7n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 2846\/TCT-CS ng\u00e0y 02\/8\/2010 th\u00ec \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i h\u01b0\u1edbng d\u1eabn C\u00f4ng ty v\u00e0 kh\u00e1ch h\u00e0ng th\u1ee7 t\u1ee5c l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n nh\u01b0 \u0111\u00e3 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 1 n\u00eau tr\u00ean.<\/span>
\n3\/ V\u1ec1 l\u1eadp ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n chi ti\u1ec1n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng:<\/span>
\nC\u0103n c\u1ee9 kho\u1ea3n 1, \u0111i\u1ec1u 5 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 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf GTGT:<\/span>
\n“1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.<\/span>
\nC\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p b\u1ed3i th\u01b0\u1eddng b\u1eb1ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u01a1 s\u1edf b\u1ed3i th\u01b0\u1eddng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai, t\u00ednh, n\u1ed9p thu\u1ebf GTGT nh\u01b0 \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; c\u01a1 s\u1edf nh\u1eadn b\u1ed3i th\u01b0\u1eddng k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.\u201d<\/span>
\nT\u1ea1i \u0110i\u1ec3m 2.36, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh c\u00e1c c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span>
\n“2.36. C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.”<\/span>
\nC\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi v\u1ec1 ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u1edbi kh\u00e1ch h\u00e0ng th\u00ec khi chi ti\u1ec1n C\u00f4ng ty l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n. C\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ch\u1ee9ng t\u1eeb thanh to\u00e1n tr\u00ean, C\u00f4ng ty th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh t\u00ednh v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf TNDN. <\/span>
\nT\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf v\u00e0 C\u00f4ng ty \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

\"35293\"<\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00f4ng v\u0103n 3529\/TCT-CS ban h\u00e0nh ng\u00e0y 22 th\u00e1ng 8 n\u0103m 2014<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[970],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8064"}],"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=8064"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8064\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8064"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}