{"id":9198,"date":"2015-08-16T03:22:23","date_gmt":"2015-08-16T03:22:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9198"},"modified":"2015-08-27T03:19:41","modified_gmt":"2015-08-27T03:19:41","slug":"cv-so-6536ct-ttht-cua-cuc-thue-tp-hcm-ve-chi-phi-tien-dien-nuoc-khong-mang-ten-chu-nha","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9198","title":{"rendered":"CV S\u1ed1: 6536\/CT-TTHT c\u1ee7a C\u1ee5c thu\u1ebf TP.HCM v\u1ec1 chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc kh\u00f4ng mang t\u00ean ch\u1ee7 nh\u00e0"},"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\n\n\n\n
T\u1ed4NG C\u1ee4C THU\u1ebe<\/span><\/strong>
\n C\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH
\n<\/strong>——–<\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 6536\/CT-TTHT
\n<\/em>V\/v: ch\u00ednh s\u00e1ch thu\u1ebf<\/em>.<\/em><\/span><\/td>\n		TP. H\u1ed3 Ch\u00ed Minh, ng\u00e0y 12 th\u00e1ng 8 n\u0103m 2014<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"S\u1ed1:<\/span><\/p>\n

Tr\u1ea3 l\u1eddi v\u0103n th\u01b0 s\u1ed1 0108\/14\/TBS ng\u00e0y 09\/07\/2014 c\u1ee7a C\u00f4ng ty v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, C\u1ee5c Thu\u1ebf TP c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 Th\u00f4ng t\u01b0\u00a0219\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT):<\/span><\/p>\n

– T\u1ea1i Kho\u1ea3n 9 \u0110i\u1ec1u 14 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o:<\/span><\/p>\n

\u201cS\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a\u00a0h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5\u00a0mua v\u00e0o\u00a0t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean\u00a0kh\u00f4ng\u00a0c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u201d<\/span><\/p>\n

– T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 15 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/p>\n

\u201cC\u00f3 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a078\/2014\/TT-BTC\u00a0<\/a>ng\u00e0y 18\/06\/2014 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 02\/08\/2014 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf TNDN t\u1eeb n\u0103m 2014 tr\u1edf \u0111i)<\/span><\/p>\n

– T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 6 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/span><\/p>\n

\u201cTr\u01b0\u0300 ca\u0301c khoa\u0309n chi\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb\u00a0n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/span><\/p>\n

    \n
  1. a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n
  2. b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
  3. c)\u00a0Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<\/ol>\n

    …\u201d<\/span><\/p>\n

    – T\u1ea1i Kho\u1ea3n 2.15 \u0110i\u1ec1u 6 chi quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/span><\/p>\n

    \u201cChi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n n\u01b0\u1edbc do ch\u1ee7 s\u1edf h\u1eefu l\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

      \n
    1. a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh tr\u1ef1c ti\u1ebfp thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 b\u1ea3ng k\u00ea (theo m\u1eabu s\u1ed1 02\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y)\u00a0k\u00e8m theo c\u00e1c ho\u00e1 \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n
    2. b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00f4ng c\u00f3 b\u1ea3ng k\u00ea\u00a0(theo m\u1eabu s\u1ed1 02\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y)\u00a0k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u01b0\u1edbc th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.\u201d<\/span><\/li>\n<\/ol>\n

      Tr\u01b0\u1eddng h\u1ee3p theo tr\u00ecnh b\u00e0y, C\u00f4ng ty c\u00f3 thu\u00ea m\u1eb7t b\u1eb1ng c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ec3 kinh doanh, h\u00e0ng th\u00e1ng khi thanh to\u00e1n ti\u1ec1n thu\u00ea nh\u00e0, ch\u1ee7 nh\u00e0 s\u1ebd tr\u1ef1c ti\u1ebfp k\u00ea khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf v\u00e0 cung c\u1ea5p cho C\u00f4ng ty h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 N\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 th\u00ec kho\u1ea3n thu\u1ebf GTGT ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

      \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ch\u1ee7 nh\u00e0 do C\u00f4ng ty tr\u1ef1c ti\u1ebfp thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 b\u1ea3ng k\u00ea (theo m\u1eabu s\u1ed1 02\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a078\/2014\/TT-BTC<\/a>)\u00a0k\u00e8m theo h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ghi tr\u00ean h\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

      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 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

       <\/p>\n\n\n\n

      \n<\/em><\/strong>N\u01a1i nh\u1eadn:
      \n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
      \n – P. KT2;<\/span>
      \n – P. PC;<\/span>
      \n – L\u01b0u: HC, TTHT.<\/span>
      \n 2230-170069 D\u01b0\u01a1ng<\/span><\/td>\n      		KT. C\u1ee4C TR\u01af\u1edeNG
      \nPH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

      Tr\u1ea7n Th\u1ecb L\u1ec7 Nga<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n

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

      K\u1ebf to\u00e1n Centax xin chia s\u1ebb CV S\u1ed1: 6536\/CT-TTHT c\u1ee7a C\u1ee5c thu\u1ebf TP.HCM v\u1ec1 chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc kh\u00f4ng mang t\u00ean ch\u1ee7 nh\u00e0\u00e0. 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":[1367],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9198"}],"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=9198"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9198\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9198"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}