{"id":101,"date":"2024-03-08T09:41:39","date_gmt":"2024-03-08T09:41:39","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/?post_type=tai-lieu&p=101"},"modified":"2024-03-12T04:06:12","modified_gmt":"2024-03-12T04:06:12","slug":"cong-van-21930-cthn-ttht","status":"publish","type":"tai-lieu","link":"https:\/\/kreston.vn\/gdlk\/tai-lieu\/cong-van-21930-cthn-ttht\/","title":{"rendered":"C\u00f4ng v\u0103n 21930\/CTHN-TTHT"},"content":{"rendered":"\n
T\u1ed4NG C\u1ee4C THU\u1ebe
C\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I
——-<\/strong><\/td>		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
—————<\/strong><\/td><\/tr>
S\u1ed1: 21930\/CTHN-TTHT
V\/v mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/em><\/td>		H\u00e0 N\u1ed9i, ng\u00e0y 18 th\u00e1ng 06 n\u0103m 2021 <\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

K\u00ednh g\u1eedi:<\/strong> C\u00f4ng ty TNHH Marposs Vi\u1ec7t Nam
(\u0110\u1ecba ch\u1ec9: L\u1ea7u 7 L\u00f4 C1, Khu \u0111\u00f4 th\u1ecb Trung H\u00f2a Nh\u00e2n Ch\u00ednh, L\u00ea V\u0103n L\u01b0\u01a1ng, ph\u01b0\u1eddng Nh\u00e2n Ch\u00ednh, qu\u1eadn Thanh Xu\u00e2n, TP H\u00e0 N\u1ed9i; MST: 0107346466)<\/em><\/p>\n\n\n\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 CV052021\/01MARPOSS \u0111\u1ec1 ng\u00e0y 21\/5\/2021 c\u1ee7a C\u00f4ng ty TNHH Marposs Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 C\u00f4ng ty) h\u1ecfi v\u1ec1 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n\n\n\n

    \n
  • C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP ng\u00e0y 05\/11\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/li>\n\n\n\n
  • T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh:<\/li>\n<\/ul>\n\n\n\n

    \u201c2. C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 c\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1. \u201d<\/em><\/p>\n\n\n\n

      \n
    • T\u1ea1i \u0110i\u1ec1u 5 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/li>\n\n\n\n
    • T\u1ea1i \u0110i\u1ec1u 6 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh:<\/li>\n<\/ul>\n\n\n\n

      \u201c\u0110i\u1ec1u 6. Nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh<\/em><\/p>\n\n\n\n

      1. Ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t giao d\u1ecbch li\u00ean k\u1ebft:<\/em><\/p>\n\n\n\n

      a) B\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu gi\u1eefa h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd ho\u1eb7c v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn giao d\u1ecbch c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft v\u1edbi th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c b\u00ean. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn kh\u00f4ng ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n kh\u00f4ng ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang b\u1ea3n ch\u1ea5t kinh doanh gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, c\u1ee5 th\u1ec3: B\u00ean li\u00ean k\u1ebft nh\u1eadn doanh thu, l\u1ee3i nhu\u1eadn t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 quy\u1ec1n s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro kinh doanh \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ngu\u1ed3n l\u1ef1c, quy\u1ec1n mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf v\u00e0 c\u00e1c quy\u1ec1n t\u1ea1o ra thu nh\u1eadp t\u1eeb c\u1ed5 ph\u1ea7n, c\u1ed5 phi\u1ebfu v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh chi ph\u00ed t\u1eeb giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft ph\u1ea3i nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch, gi\u00e1 tr\u1ecb kinh t\u1ebf tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp;<\/em><\/p>\n\n\n\n

      b) B\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p thu th\u1eadp th\u00f4ng tin, ch\u1ee9ng c\u1ee9, d\u1eef li\u1ec7u v\u1ec1 giao d\u1ecbch, r\u1ee7i ro c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft trong th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/em><\/p>\n\n\n\n

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

        \n
      • T\u1ea1i \u0110i\u1ec1u 19 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/li>\n<\/ul>\n\n\n\n

        \u201c\u0110i\u1ec1u 19. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/em><\/p>\n\n\n\n

        \u20262. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/p>\n\n\n\n

        a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng t\u1ed5ng doanh thu ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng;<\/em><\/p>\n\n\n\n

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

          \n
        • T\u1ea1i Ph\u1ee5 l\u1ee5c I k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh:<\/li>\n<\/ul>\n\n\n\n

          \u201cH\u01af\u1edaNG D\u1eaaN K\u00ca KHAI M\u1ed8T S\u1ed0 CH\u1ec8 TI\u00caU<\/em><\/p>\n\n\n\n

          \u2026\u0110. M\u1ee5c III. Th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/em><\/p>\n\n\n\n

          \u0110.1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u2026. \/2020\/N\u0110-CP v\u00e0 \u0111\u00e3 k\u00ea khai \u0111\u00e1nh d\u1ea5u (x) v\u00e0o c\u1ed9t 3 t\u1ea1i d\u00f2ng a ho\u1eb7c d\u00f2ng c ch\u1ec9 ti\u00eau mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a M\u1ee5c II Ph\u1ee5 l\u1ee5c I k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 \u2026.\/2020\/N\u0110-CP th\u1ef1c hi\u1ec7n k\u00ea khai m\u1ee5c n\u00e0y nh\u01b0 sau:<\/em><\/p>\n\n\n\n

          – C\u1ed9t (3), (7) v\u00e0 (12): K\u00ea khai nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ea7n \u0110.2 Ph\u1ee5 l\u1ee5c n\u00e0y.<\/em><\/p>\n\n\n\n

          \u2026- C\u1ed9t (4), (5), (6), (8), (9), (10) v\u00e0 (11): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/em><\/p>\n\n\n\n

          \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 \u2026.. \/2020\/N\u0110-CP, t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i C\u1ed9t (3) c\u1ed9ng (+) C\u1ed9t (7) c\u1ee7a d\u00f2ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft\u201d.<\/em><\/p>\n\n\n\n

          \u0110.2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 \u2026..\/2020\/N\u0110-CP k\u00ea khai nh\u01b0 sau:<\/em><\/p>\n\n\n\n

          \u2026.- Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft\u201d:<\/em><\/p>\n\n\n\n

          + C\u1ed9t (3), (4), (7) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ch\u1ec9 ti\u00eau H\u00e0ng h\u00f3a c\u1ed9ng (+) D\u1ecbch v\u1ee5.<\/em><\/p>\n\n\n\n

          \u2026- Ch\u1ec9 ti\u00eau \u201cD\u1ecbch v\u1ee5\u201d:<\/em><\/p>\n\n\n\n

          + C\u1ed9t (3), (4), (7) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau \u201cNghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n\u201d c\u1ed9ng (+) \u201cQu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb\u201d c\u1ed9ng (+) \u201cQu\u1ea3n l\u00fd kinh doanh v\u00e0 t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o\u201d c\u1ed9ng (+) \u201cHo\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u201d c\u1ed9ng (+) \u201cD\u1ecbch v\u1ee5 kh\u00e1c\u201d.<\/em><\/p>\n\n\n\n

          – C\u00e1c ch\u1ec9 ti\u00eau \u201cNghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n; \u201cQu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb\u201d; \u201cQu\u1ea3n l\u00fd kinh doanh v\u00e0 t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o\u201d; Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 D\u1ecbch v\u1ee5 kh\u00e1c\u201d, v\u00e0 chi ti\u1ebft theo t\u1eebng \u201cB\u00ean li\u00ean k\u1ebft A\u201d, \u201cB\u00ean li\u00ean k\u1ebft B<\/em><\/p>\n\n\n\n

          + C\u1ed9t (3) v\u00e0 (7): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1eeb giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/em><\/p>\n\n\n\n

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

          C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean:<\/p>\n\n\n\n

            \n
          • V\u1ec1 x\u00e1c \u0111\u1ecbnh c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP ng\u00e0y 05\/11\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u0103n c\u1ee9 nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP ng\u00e0y 05\/11\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/li>\n\n\n\n
          • Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng t\u1ed5ng doanh thu ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP nh\u01b0ng ph\u1ea3i k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP n\u00eau tr\u00ean.<\/li>\n<\/ul>\n\n\n\n

            T\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP n\u00eau tr\u00ean \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i C\u1ed9t (3) c\u1ed9ng (+) C\u1ed9t (7) c\u1ee7a d\u00f2ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft\u201d theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n\n\n\n

              \n
            • V\u1ec1 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hay ph\u1ea3i l\u1eadp k\u00ea khai, l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2022 tr\u1edf \u0111i, \u0111\u1ec1 ngh\u1ecb doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n

              \u0110\u1ec1 ngh\u1ecb C\u00f4ng ty TNHH Marposs Vi\u1ec7t Nam c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u00eau tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n\n\n\n

              Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p c\u00f2n v\u01b0\u1edbng m\u1eafc, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean website http:\/\/hanoi.gdt.gov.vn<\/strong> ho\u1eb7c li\u00ean h\u1ec7 v\u1edbi Ph\u00f2ng Thanh tra – Ki\u1ec3m tra s\u1ed1 2 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3i quy\u1ebft.<\/p>\n\n\n\n

              C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty TNHH Marposs Vi\u1ec7t Nam bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/p>\n\n\n\n

              N\u01a1i nh\u1eadn:<\/em><\/strong> – Nh\u01b0 tr\u00ean; – Ph\u00f2ng TTKT2; – Ph\u00f2ng NVDTPC; – Website C\u1ee5c Thu\u1ebf; – L\u01b0u: VT, TTHT(2).<\/td>KT. C\u1ee4C TR\u01af\u1edeNG PH\u00d3 C\u1ee4C TR\u01af\u1edeNG Nguy\u1ec5n Ti\u1ebfn Tr\u01b0\u1eddng<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"menu_order":100,"template":"","document-category":[9,6],"document-topic":[5],"class_list":["post-101","tai-lieu","type-tai-lieu","status-publish","hentry","document-category-cong-van-huong-dan-nghi-dinh-132","document-category-quy-dinh-viet-nam","document-topic-nghi-dinh-132"],"_links":{"self":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/tai-lieu\/101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/tai-lieu"}],"about":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/types\/tai-lieu"}],"wp:attachment":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media?parent=101"}],"wp:term":[{"taxonomy":"document-category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/document-category?post=101"},{"taxonomy":"document-topic","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/document-topic?post=101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}