{"id":278,"date":"2019-12-26T01:29:10","date_gmt":"2019-12-26T01:29:10","guid":{"rendered":"http:\/\/ketoanacp.muathemewordpress.net\/?p=278"},"modified":"2019-12-26T01:29:10","modified_gmt":"2019-12-26T01:29:10","slug":"van-ban-ve-thue-tndn","status":"publish","type":"post","link":"https:\/\/webmaibinh.com\/w\/ketoan22011\/van-ban-ve-thue-tndn\/","title":{"rendered":"V\u0103n b\u1ea3n v\u1ec1 Thu\u1ebf TNDN"},"content":{"rendered":"<p>&#8211;\u00a0<strong>Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt thu\u1ebf TNDN\u00a0s\u1ed1 32\/2013\/QH13:<\/strong><\/p>\n<p>T\u1ea3i v\u1ec1:\u00a0<a href=\"http:\/\/ketoanacp.com\/uploads\/files\/10-13QH_L32-SDBS-luat-thue-TNDN-2008.pdf\">10 13QH_L32 SDBS luat thue TNDN 2008<\/a><\/p>\n<p><strong>&#8211; Ngh\u1ecb \u0111\u1ecbnh\u00a0S\u1ed1:\u00a0218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013\u00a0quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf TNDN:<\/strong><\/p>\n<p>T\u1ea3i v\u1ec1:\u00a0<a href=\"http:\/\/ketoanacp.com\/uploads\/files\/218_2013_nd-cp_217811201411083643.doc\">218_2013_nd-cp_217811201411083643<\/a><\/p>\n<p>\u2013\u00a0<strong>B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"http:\/\/www.misa.com.vn\/Portals\/0\/Upload2014\/VPTCT\/Documents\/thong-tu-thue-TNDN.pdf\">Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP<\/a>\u00a0quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/strong><\/p>\n<p>Theo \u0111\u00f3, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 kho\u1ea3n chi c\u00f3 h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t nh\u01b0 sau:<br \/>\n+ \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n v\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<br \/>\n+ Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<br \/>\n\u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 02\/8\/2014 th\u00ec kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo quy \u0111\u1ecbnh n\u00eau tr\u00ean.<br \/>\nTh\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb\u00a002\/8\/2014 v\u00e0 thay th\u1ebf cho Th\u00f4ng t\u01b0 123\/2012\/TT-BTC<\/p>\n<p>T\u1ea3i v\u1ec1:\u00a0<a href=\"http:\/\/ketoanacp.com\/uploads\/files\/TT-78_2014_TT_BTC.rar\">TT-78_2014_TT_BTC<\/a><\/p>\n<p>\u2013 Ng\u00e0y 25\/6\/2014: C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 31137\/CT-THNVDT v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea, gi\u00e1 tr\u1ecb cho thu\u1ebf d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT v\u00e0 c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb cho c\u00e1c h\u1ed9 kinh doanh n\u00e0y.<\/p>\n<p>Theo \u0111\u00f3 c\u01a1 s\u1edf \u0111i thu\u00ea ph\u1ea3i s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea Thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNDN k\u00e8m theo h\u1ee3p \u0111\u1ed3ng \u0111i thu\u00ea \u0111\u1ecba \u0111i\u1ec3m v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8211;\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt thu\u1ebf TNDN\u00a0s\u1ed1 32\/2013\/QH13: T\u1ea3i v\u1ec1:\u00a010 13QH_L32 SDBS luat thue TNDN 2008 &#8211; Ngh\u1ecb \u0111\u1ecbnh\u00a0S\u1ed1:\u00a0218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013\u00a0quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf TNDN: T\u1ea3i v\u1ec1:\u00a0218_2013_nd-cp_217811201411083643 \u2013\u00a0B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn\u00a0Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP\u00a0quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi&#8230;<\/p>\n","protected":false},"author":1,"featured_media":279,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[35,31],"tags":[],"_links":{"self":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/278"}],"collection":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/comments?post=278"}],"version-history":[{"count":1,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/278\/revisions"}],"predecessor-version":[{"id":280,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/278\/revisions\/280"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media\/279"}],"wp:attachment":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media?parent=278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/categories?post=278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/tags?post=278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}