{"id":106,"date":"2024-03-08T09:52:56","date_gmt":"2024-03-08T09:52:56","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/?post_type=tai-lieu&p=106"},"modified":"2024-03-12T04:06:49","modified_gmt":"2024-03-12T04:06:49","slug":"cong-van-915-tct-ttkt","status":"publish","type":"tai-lieu","link":"https:\/\/kreston.vn\/gdlk\/tai-lieu\/cong-van-915-tct-ttkt\/","title":{"rendered":"C\u00f4ng v\u0103n 915\/TCT-TTKT"},"content":{"rendered":"\n
B\u1ed8 T\u00c0I CH\u00cdNH
T\u1ed4NG C\u1ee4C THU\u1ebe
——-<\/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: 915\/TCT-TTKT
V\/v: v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft.<\/em><\/td>		H\u00e0 N\u1ed9i, ng\u00e0y 25 th\u00e1ng 3 n\u0103m 2022<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
K\u00ednh g\u1eedi:<\/strong><\/td>– C\u1ee5c Thu\u1ebf t\u1ec9nh Th\u00e1i Nguy\u00ean;
– C\u1ee5c Thu\u1ebf t\u1ec9nh Gia Lai.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 445\/CTTNG-TTKT2 ng\u00e0y 26\/01\/2022 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Th\u00e1i Nguy\u00ean v\u00e0 c\u00f4ng v\u0103n s\u1ed1 333\/CTGLA-TTKT1 ng\u00e0y 28\/02\/2022 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Gia Lai li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft trong c\u00f4ng t\u00e1c ki\u1ec3m tra t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. V\u1ec1 vi\u1ec7c n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n\n\n\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft t\u1ea1i <\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP ng\u00e0y 24\/02\/2017 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.<\/p>\n\n\n\n

\u201cd) M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay;\u201d<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft t\u1ea1i <\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \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 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.<\/p>\n\n\n\n

\u201cd) M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay;\u201d<\/em><\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n theo ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i <\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP v\u00e0 <\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP n\u00eau tr\u00ean th\u00ec kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng t\u1ea1i \u0111i\u1ec3m n\u00e0y.<\/p>\n\n\n\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf t\u1ec9nh Th\u00e1i Nguy\u00ean, C\u1ee5c Thu\u1ebf t\u1ec9nh Gia Lai bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/p>\n\n\n\n


N\u01a1i nh\u1eadn:
<\/em><\/strong> – Nh\u01b0 tr\u00ean;
– V\u1ee5 PC (TCT);
– L\u01b0u: VT, TTKT.<\/td>		TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
KT. C\u1ee4C TR\u01af\u1edeNG C\u1ee4C THANH TRA \u2013 KI\u1ec2M TRA THU\u1ebe
PH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/strong><\/strong>\n

T\u00f4 Kim Ph\u01b0\u1ee3ng<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"menu_order":100,"template":"","document-category":[9,6],"document-topic":[5],"class_list":["post-106","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\/106","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=106"}],"wp:term":[{"taxonomy":"document-category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/document-category?post=106"},{"taxonomy":"document-topic","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/document-topic?post=106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}