{"id":179321,"date":"2024-11-14T09:56:23","date_gmt":"2024-11-14T02:56:23","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=179321"},"modified":"2024-11-15T10:06:34","modified_gmt":"2024-11-15T03:06:34","slug":"cong-van-3685-cttni-ttht","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/179321\/cong-van-3685-cttni-ttht\/","title":{"rendered":"C\u00f4ng v\u0103n 3685\/CTTNI-TTHT c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh T\u00e2y Ninh v\u1ec1 ch\u00ednh s\u00e1ch h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5"},"content":{"rendered":"
Ng\u00e0y 13\/11\/2024, C\u1ee5c Thu\u1ebf t\u1ec9nh T\u00e2y Ninh \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 3685\/CTTNI-TTHT \u0111\u1ec3 tr\u1ea3 l\u1eddi C\u00f4ng ty TNHH M\u1ed9t Th\u00e0nh vi\u00ean 30-4 T\u00e2y Ninh v\u1ec1 vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT khi kh\u1ea5u tr\u1eeb c\u00f4ng n\u1ee3 trong h\u1ee3p t\u00e1c kinh doanh. N\u1ed9i dung ch\u00ednh bao g\u1ed3m:<\/p>\n
Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua khi b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, k\u1ec3 c\u1ea3 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 khuy\u1ebfn m\u1ea1i, bi\u1ebfu t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 l\u01b0\u01a1ng.<\/p>\n
\u0110\u1ed3ng th\u1eddi, theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u00f9ng c\u00e1c th\u00f4ng t\u01b0 b\u1ed5 sung, quy \u0111\u1ecbnh v\u1ec1 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 nh\u01b0 sau:<\/p>\n
\n“\u0110i\u1ec1u 6. 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
\n1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:
\na) 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.
\nb) 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.
\nc) Kho\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.
\nCh\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.
\n\u2026\u201d<\/p>\n<\/blockquote>\nC\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, C\u1ee5c Thu\u1ebf T\u00e2y Ninh y\u00eau c\u1ea7u C\u00f4ng ty TNHH M\u1ed9t Th\u00e0nh vi\u00ean 30-4 T\u00e2y Ninh \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ea5n tr\u1eeb n\u1ee3<\/strong> v\u1edbi C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i Tr\u00fac Tr\u1ea7n \u0111\u1ea7u t\u01b0 ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/strong><\/span><\/p>\n
N\u1ed9i dung \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a C\u00f4ng v\u0103n nh\u01b0 sau:<\/span><\/p>\n
\n\n
\n \n \n\n
\n \n T\u1ed4NG C\u1ee4C THU\u1ebe<\/p>\n
C\u1ee4C THU\u1ebe T\u1ec8NH T\u00c2Y<\/strong>\u00a0NINH<\/strong><\/p>\n
S\u1ed1: 3685 \/CTTNI-TTHT<\/p>\n
V\/v ch\u00ednh s\u00e1ch h\u00f3a \u0111\u01a1n khi<\/p>\n
b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n<\/td>\n
\n C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/p>\n
\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/strong><\/p>\n
T\u00e2y Ninh, ng\u00e0y 13 th\u00e1ng 11 n\u0103m 2024<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\n
\n \n K\u00ednh g\u1eedi:<\/p>\n<\/td>\n
\n C\u00f4ng ty TNHH M\u1ed9t Th\u00e0nh vi\u00ean 30-4 T\u00e2y Ninh.<\/p>\n
\u0110\u1ecba ch\u1ec9: Qu\u1ed1c l\u1ed9 22B, \u1ea5p Long Y\u00ean, x\u00e3 Long Th\u00e0nh Nam,\u00a0th\u1ecb x\u00e3 H\u00f2a Th\u00e0nh, t\u1ec9nh T\u00e2y Ninh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
C\u1ee5c Thu\u1ebf T\u00e2y Ninh nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 138\/CV-Cty ng\u00e0y 28\/10\/2024 c\u1ee7a C\u00f4ng ty TNHH M\u1ed9t Th\u00e0nh vi\u00ean 30-4 T\u00e2y Ninh v\u1ec1 vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT kh\u1ea5u tr\u1eeb c\u00f4ng n\u1ee3 h\u1ee3p t\u00e1c kinh doanh. V\u1ea5n \u0111\u1ec1 n\u00e0y, C\u1ee5c Thu\u1ebf T\u00e2y Ninh c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n
– C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh\u00a0123\/2020\/N\u0110-CP<\/span>\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb:<\/p>\n
+ T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb:<\/p>\n
\u201c\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/p>\n
1. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, 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 h\u00f3a 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 h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a) v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n
\u2026\u201d<\/p>\n
– C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a096\/2015\/TT-BTC<\/span>\u00a0ng\u00e0y 22 th\u00e1ng 06 n\u0103m 2015 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n
+T\u1ea1i \u0110i\u1ec1u 4 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1\u00a078\/2014\/TT-BTC<\/span>\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/span>\u00a0v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1\u00a0151\/2014\/TT-BTC<\/span>) nh\u01b0 sau:<\/p>\n
“\u0110i\u1ec1u 6. 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<\/p>\n
1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n
a)\u00a0Kho\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.<\/p>\n
b)\u00a0Kho\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.<\/p>\n
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.<\/p>\n
Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n
\u2026\u201d<\/p>\n
C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH M\u1ed9t Th\u00e0nh vi\u00ean 30-4 T\u00e2y Ninh c\u00f3 kho\u1ea3n chi ph\u00ed c\u1ea5n tr\u1eeb v\u1edbi kho\u1ea3n c\u00f4ng n\u1ee3 c\u1ee7a C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i Tr\u00fac Tr\u1ea7n \u0111\u1ea7u t\u01b0 th\u00ec kho\u1ea3n chi ph\u00ed n\u00e0y ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/p>\n
C\u1ee5c Thu\u1ebf T\u00e2y Ninh th\u00f4ng b\u00e1o \u0111\u1ebfn C\u00f4ng ty TNHH M\u1ed9t Th\u00e0nh vi\u00ean 30-4 T\u00e2y Ninh bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt.\/.<\/p>\n
\n\n
\n N\u01a1i nh\u1eadn:<\/strong><\/p>\n –\u00a0Nh\u01b0 tr\u00ean;<\/p>\n
–\u00a0T\u1ed5ng c\u1ee5c Thu\u1ebf (b\u00e1o c\u00e1o);<\/p>\n
–\u00a0Nh\u01b0 tr\u00ean;<\/p>\n
–\u00a0BL\u0110 C\u1ee5c Thu\u1ebf;<\/p>\n
–\u00a0Ph\u00f2ng TTKT s\u1ed1 2;<\/p>\n
–\u00a0Ph\u00f2ng NV-DT-PC;<\/p>\n
–\u00a0Website C\u1ee5c Thu\u1ebf;<\/p>\n
–\u00a0L\u01b0u: VT, TTHT(6b).<\/td>\n
\n KT. C\u1ee4C TR\u01af\u1edeNG<\/strong><\/p>\n
PH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/strong><\/p>\n
\n
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Nguy\u1ec5n Th\u1ecb Sang<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n