{"id":107,"date":"2024-03-08T09:59:34","date_gmt":"2024-03-08T09:59:34","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/?post_type=tai-lieu&p=107"},"modified":"2024-03-12T04:06:25","modified_gmt":"2024-03-12T04:06:25","slug":"cong-van-27970-cthn-ttht","status":"publish","type":"tai-lieu","link":"https:\/\/kreston.vn\/gdlk\/tai-lieu\/cong-van-27970-cthn-ttht\/","title":{"rendered":"C\u00f4ng v\u0103n 27970\/CTHN-TTHT"},"content":{"rendered":"\n

<\/p>\n\n\n\n

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T\u1ed4NG C\u1ee4C THU\u1ebe
C\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I
——-<\/strong><\/p>\n<\/td>

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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><\/p>\n<\/td><\/tr>

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<\/a> S\u1ed1: 27970\/CTHN-TTHT
<\/a>V\/v giao d\u1ecbch li\u00ean k\u1ebft.<\/em><\/p>\n<\/td>

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H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 06 n\u0103m 2022<\/em><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

K\u00ednh g\u1eedi:<\/strong> T\u1eadp \u0111o\u00e0n Vingroup – C\u00f4ng ty c\u1ed5 ph\u1ea7n
(\u0110\u1ecba ch\u1ec9: s\u1ed1 7, \u0111\u01b0\u1eddng B\u1eb1ng L\u0103ng 1, khu \u0111\u00f4 th\u1ecb sinh th\u00e1i Vinhomes Rive, P. Vi\u1ec7t H\u01b0ng, Qu\u1eadn Long Bi\u00ean, TP H\u00e0 N\u1ed9i – MST: 0101245486)<\/em><\/p>\n\n\n\n

C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 135\/2022\/CV-Vingroup ng\u00e0y 25\/04\/2022 c\u1ee7a T\u1eadp \u0111o\u00e0n Vingroup – C\u00f4ng ty c\u1ed5 ph\u1ea7n (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 C\u00f4ng ty) h\u1ecfi v\u1ec1 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

– C\u0103n c\u1ee9 \u0110i\u1ec1u 68 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p:<\/p>\n\n\n\n

\u201c1. Doanh nghi\u1ec7p b\u1ecb chia c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chia doanh nghi\u1ec7p; tr\u01b0\u1eddng h\u1ee3p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec c\u00e1c doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb doanh nghi\u1ec7p b\u1ecb chia c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/em><\/p>\n\n\n\n

2. Doanh nghi\u1ec7p b\u1ecb t\u00e1ch, b\u1ecb h\u1ee3p nh\u1ea5t, b\u1ecb s\u00e1p nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp; tr\u01b0\u1eddng h\u1ee3p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec doanh nghi\u1ec7p b\u1ecb t\u00e1ch v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00e1ch, doanh nghi\u1ec7p h\u1ee3p nh\u1ea5t, doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.\u201d<\/em><\/p>\n\n\n\n

– C\u0103n c\u1ee9 \u0110i\u1ec1u 199 Lu\u1eadt doanh nghi\u1ec7p s\u1ed1 69\/2020\/QH14 quy \u0111\u1ecbnh v\u1ec1 t\u00e1ch c\u00f4ng ty:<\/p>\n\n\n\n

\u201c1. C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 t\u00e1ch b\u1eb1ng c\u00e1ch chuy\u1ec3n m\u1ed9t ph\u1ea7n t\u00e0i s\u1ea3n, quy\u1ec1n, ngh\u0129a v\u1ee5, th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty hi\u1ec7n c\u00f3 (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00f4ng ty b\u1ecb t\u00e1ch) \u0111\u1ec3 th\u00e0nh l\u1eadp m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n m\u1edbi (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch) m\u00e0 kh\u00f4ng ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i c\u1ee7a c\u00f4ng ty b\u1ecb t\u00e1ch.\u201d<\/em><\/p>\n\n\n\n

– C\u0103n c\u1ee9 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP ng\u00e0y 5\/11\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/p>\n\n\n\n

\u201c3. T\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/em><\/p>\n\n\n\n

a) T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/em><\/p>\n\n\n\n

b) Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb;\u201d<\/em><\/p>\n\n\n\n

– C\u0103n c\u1ee9 Ti\u1ebft b Kho\u1ea3n 1 \u0110i\u1ec1u 17 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 thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 12 n\u0103m 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 v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/p>\n\n\n\n

\u201cb) Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/em><\/p>\n\n\n\n

b.1) Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh chi ph\u00ed:<\/em><\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong k\u1ef3 t\u00ednh thu\u1ebf ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/p>\n\n\n\n

\u201cb.2) Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/em><\/p>\n\n\n\n

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

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang c\u00e1c kho\u1ea3n chi ph\u00ed. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c chi ph\u00ed c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u00ec chi ph\u00ed chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p.\u201d<\/em><\/p>\n\n\n\n

– C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn 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\n\n

\u201c1. 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 ch\u1ec9 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/p>\n\n\n\n

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.<\/em><\/p>\n\n\n\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/p>\n\n\n\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, 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.<\/em><\/p>\n\n\n\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…<\/em><\/p>\n\n\n\n

– C\u0103n c\u1ee9 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/p>\n\n\n\n

\u201c3. Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh). S\u1ed1 l\u1ed7 c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo n\u0103m ph\u00e1t sinh v\u00e0 b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp c\u00f9ng n\u0103m c\u1ee7a doanh nghi\u1ec7p sau khi chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ho\u1eb7c \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp theo c\u1ee7a doanh nghi\u1ec7p sau khi chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/em><\/p>\n\n\n\n

S\u1ed1 l\u1ed7 c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh tr\u01b0\u1edbc khi chia, t\u00e1ch th\u00e0nh doanh nghi\u1ec7p kh\u00e1c v\u00e0 \u0111ang c\u00f2n trong th\u1eddi gian chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh th\u00ec s\u1ed1 l\u1ed7 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed1 cho c\u00e1c doanh nghi\u1ec7p sau khi chia, t\u00e1ch theo t\u1ef7 l\u1ec7 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c chia, t\u00e1ch\u201d.<\/em><\/p>\n\n\n\n

– C\u0103n c\u1ee9 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC, quy \u0111\u1ecbnh:<\/p>\n\n\n\n

\u201c3. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p:<\/em><\/p>\n\n\n\n

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

Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u201d<\/em><\/p>\n\n\n\n

– Th\u1ef1c hi\u1ec7n h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 598\/TCT-CS ng\u00e0y 17\/02\/2016 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n\n\n\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n\n\n\n

<\/a>1.<\/strong> <\/a>V\u1ec1 vi\u1ec7c chuy\u1ec3n chi ph\u00ed l\u00e3i vay trong tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 \u0111\u1ed3ng th\u1eddi ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 s\u1ea3n xu\u1ea5t kinh doanh:<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang c\u00e1c kho\u1ea3n chi ph\u00ed. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c chi ph\u00ed c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u00ec chi ph\u00ed chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b Kho\u1ea3n 1 \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC.<\/p>\n\n\n\n

Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb cho t\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh. Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n\n\n\n

<\/a>2.<\/strong> <\/a>V\u1ec1 vi\u1ec7c chuy\u1ec3n chi ph\u00ed l\u00e3i vay trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c C\u00f4ng ty trong T\u1eadp \u0111o\u00e0n chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp:<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 598\/TCT-CS ng\u00e0y 17\/02\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf khi t\u00e1ch doanh nghi\u1ec7p (b\u1ea3n photo copy \u0111\u00ednh k\u00e8m)<\/em>.<\/p>\n\n\n\n

\u0110\u1ec1 ngh\u1ecb T\u1eadp \u0111o\u00e0n Vingroup – C\u00f4ng ty c\u1ed5 ph\u1ea7n c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn n\u00eau tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb \u0111\u01a1n v\u1ecb 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 ho\u1eb7c li\u00ean h\u1ec7 v\u1edbi Ph\u00f2ng Thanh tra ki\u1ec3m tra thu\u1ebf s\u1ed1 5 \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 T\u1eadp \u0111o\u00e0n Vingroup – C\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/p>\n\n\n\n

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N\u01a1i nh\u1eadn:
<\/em><\/strong> – Nh\u01b0 tr\u00ean;
– Ph\u00f2ng NVDTPC;
– Ph\u00f2ng TTKT5;
– Ph\u00f2ng TTKT10;
– Website CTHN;
– L\u01b0u: VT, TTHT(2).<\/p>\n<\/td>

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KT. C\u1ee4C TR\u01af\u1edeNG
PH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/strong><\/p>\n

Nguy\u1ec5n Ti\u1ebfn Tr\u01b0\u1eddng<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"menu_order":100,"template":"","document-category":[9,6],"document-topic":[5],"class_list":["post-107","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\/107","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=107"}],"wp:term":[{"taxonomy":"document-category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/document-category?post=107"},{"taxonomy":"document-topic","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/document-topic?post=107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}