{"id":111,"date":"2024-03-08T10:02:29","date_gmt":"2024-03-08T10:02:29","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/?post_type=tai-lieu&p=111"},"modified":"2024-03-12T04:06:37","modified_gmt":"2024-03-12T04:06:37","slug":"cong-van-45095-cthn-ttht","status":"publish","type":"tai-lieu","link":"https:\/\/kreston.vn\/gdlk\/tai-lieu\/cong-van-45095-cthn-ttht\/","title":{"rendered":"C\u00f4ng v\u0103n 45095\/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: 45095\/CTHN-TTHT
V\/v chi ph\u00ed tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/em><\/td>		H\u00e0 N\u1ed9i, ng\u00e0y 13 th\u00e1ng 9 n\u0103m 2022<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
K\u00ednh g\u1eedi:<\/strong><\/td>C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0110\u1ea7u t\u01b0 Ph\u00e1t tri\u1ec3n Nh\u00e2n B\u00ecnh
\u0110\/c: T\u1ea7ng 5, T\u00f2a nh\u00e0 Mac Plaza, s\u1ed1 10 \u0111\u01b0\u1eddng Tr\u1ea7n Ph\u00fa, P.M\u1ed9 Lao, Q. H\u00e0 \u0110\u00f4ng, TP H\u00e0 N\u1ed9i; MST: 0108919568<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 46\/NBL-KT kh\u00f4ng \u0111\u1ec1 ng\u00e0y c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0110\u1ea7u t\u01b0 Ph\u00e1t tri\u1ec3n Nh\u00e2n B\u00ecnh (sau \u0111\u00e2y g\u1ecdi l\u00e0 NBland) v\u1ec1 chi ph\u00ed tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, 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 19 Lu\u1eadt doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13 c\u1ee7a Qu\u1ed1c H\u1ed9i ng\u00e0y 26\/11\/2014 quy \u0111\u1ecbnh H\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u0103ng k\u00fd doanh nghi\u1ec7p:<\/p>\n\n\n\n

\u201c1. Ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00fd c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc v\u00e0 trong qu\u00e1 tr\u00ecnh \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/em><\/p>\n\n\n\n

2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp th\u00ec doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.\u201d<\/em><\/p>\n\n\n\n

– C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 1 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 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh:<\/p>\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

– C\u0103n c\u1ee9 \u0110i\u1ec3m b kho\u1ea3n 12 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o:<\/p>\n\n\n\n

\u201c12. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 h\u00f3a \u0111\u01a1n mang t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/em><\/p>\n\n\n\n

b) Tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u00e1c s\u00e1ng l\u1eadp vi\u00ean c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n chi h\u1ed9 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p, mua s\u1eafm h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n GTGT \u0111\u00fang t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.\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 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh 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

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…\u201d<\/em><\/p>\n\n\n\n

– C\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC ng\u00e0y 25\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn:<\/p>\n\n\n\n

\u201c3. Chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean, chi ph\u00ed qu\u1ea3ng c\u00e1o ph\u00e1t sinh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed cho giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u, chi ph\u00ed chuy\u1ec3n d\u1ecbch \u0111\u1ecba \u0111i\u1ec3m, chi ph\u00ed mua \u0111\u1ec3 c\u00f3 v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf, gi\u1ea5y ph\u00e9p chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i, l\u1ee3i th\u1ebf kinh doanh kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh m\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN.\u201d<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p d\u1ef1 \u00e1n tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp c\u00f3 \u1ee7y quy\u1ec1n cho NBland chi h\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp Doanh nghi\u1ec7p d\u1ef1 \u00e1n th\u00ec c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mang t\u00ean Nbland (t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a Doanh nghi\u1ec7p d\u1ef1 \u00e1n khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \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 n\u00eau tr\u00ean.<\/p>\n\n\n\n

Giao d\u1ecbch thu h\u1ed9, chi h\u1ed9 kh\u00f4ng thu\u1ed9c c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/p>\n\n\n\n

N\u1ed9i dung v\u01b0\u1edbng m\u1eafc c\u1ee7a C\u00f4ng ty v\u1ec1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, \u0111\u1ec1 ngh\u1ecb C\u00f4ng ty li\u00ean h\u1ec7 v\u1edbi C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \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><\/a> ho\u1eb7c li\u00ean h\u1ec7 v\u1edbi Ph\u00f2ng Thanh tra – Ki\u1ec3m tra s\u1ed1 9 \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 \u0110\u1ea7u t\u01b0 Ph\u00e1t tri\u1ec3n Nh\u00e2n B\u00ecnh \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/p>\n\n\n\n

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

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