{"id":109,"date":"2024-03-08T10:01:23","date_gmt":"2024-03-08T10:01:23","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/?post_type=tai-lieu&p=109"},"modified":"2024-03-12T04:06:31","modified_gmt":"2024-03-12T04:06:31","slug":"cong-van-31449-cthn-ttht","status":"publish","type":"tai-lieu","link":"https:\/\/kreston.vn\/gdlk\/tai-lieu\/cong-van-31449-cthn-ttht\/","title":{"rendered":"C\u00f4ng v\u0103n 31449\/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: 31449\/CTHN-TTHT
V\/v h\u01b0\u1edbng d\u1eabn v\u1ec1 x\u00e1c \u0111\u1ecbnh ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/em><\/td>		H\u00e0 N\u1ed9i, ng\u00e0y 12 th\u00e1ng 8 n\u0103m 2021<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

K\u00ednh g\u1eedi:<\/strong> C\u00f4ng ty C\u1ed5 ph\u1ea7n V\u1eadt t\u01b0 N\u00f4ng s\u1ea3n
\u0110\u1ecba ch\u1ec9: S\u1ed1 14 Ng\u00f4 T\u1ea5t T\u1ed1 – P. V\u0103n Mi\u1ebfu – Q. \u0110\u1ed1ng \u0110a – TP H\u00e0 N\u1ed9i
MST: 0100104066<\/p>\n\n\n\n

Ng\u00e0y 29\/6\/2021, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 155\/VTNS-KTTC ghi ng\u00e0y 21\/6\/2021 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n V\u1eadt t\u01b0 N\u00f4ng s\u1ea3n (\u0111\u01b0\u1ee3c g\u1eedi k\u00e8m theo Phi\u1ebfu chuy\u1ec3n s\u1ed1 617\/PC-TCT ng\u00e0y 25\/6\/2021 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf) h\u1ecfi v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf. 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 kho\u1ea3n 3 \u0110i\u1ec1u 16 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 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n

\u201c\u0110i\u1ec1u 16. 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:<\/em><\/p>\n\n\n\n

….<\/em><\/p>\n\n\n\n

3. 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

…<\/em><\/p>\n\n\n\n

d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong k\u1ef3 t\u00ednh thu\u1ebf theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\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\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC (\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 119\/2014\/TT-BTC v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC) h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/p>\n\n\n\n

\u201c\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<\/em><\/p>\n\n\n\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:<\/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

2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:…<\/em><\/p>\n\n\n\n

…<\/em><\/p>\n\n\n\n

2.17. Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.<\/em><\/p>\n\n\n\n

2.18. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0.<\/em><\/p>\n\n\n\n

….\u201d<\/em><\/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

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ecdi kho\u1ea3n chi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p n\u1ebfu \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec 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. Doanh nghi\u1ec7p k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong k\u1ef3 t\u00ednh thu\u1ebf theo m\u1eabu bi\u1ec3u v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP ng\u00e0y 05\/11\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n\n\n\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n l\u00e3i ch\u1eadm tr\u1ea3 theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a c\u00f3 thu\u1ed9c nh\u00f3m chi ph\u00ed l\u00e3i vay hay kh\u00f4ng kh\u00f4ng thu\u1ed9c th\u1ea9m quy\u1ec1n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u01a1 quan Thu\u1ebf. \u0110\u1ec1 ngh\u1ecb C\u00f4ng ty li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/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 6 \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 C\u1ed5 ph\u1ea7n V\u1eadt t\u01b0 N\u00f4ng s\u1ea3n \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/p>\n\n\n\n


N\u01a1i nh\u1eadn:
<\/em><\/strong> – Nh\u01b0 tr\u00ean;
– T\u1ed5ng c\u1ee5c Thu\u1ebf (\u0111\u1ec3 b\u00e1o c\u00e1o).
– Ph\u00f2ng TKT6, 10;
– Ph\u00f2ng NVDTPC;
– L\u01b0u: VT, TTHT(2).<\/td>		KT. C\u1ee4C TR\u01af\u1edeNG
PH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/strong><\/strong>\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-109","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\/109","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=109"}],"wp:term":[{"taxonomy":"document-category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/document-category?post=109"},{"taxonomy":"document-topic","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/document-topic?post=109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}