{"id":149,"date":"2021-04-09T09:03:35","date_gmt":"2021-04-09T02:03:35","guid":{"rendered":"http:\/\/bentre.vietthangloivt.com\/?page_id=149"},"modified":"2021-04-09T09:03:36","modified_gmt":"2021-04-09T02:03:36","slug":"go-vuong-ve-thue-gia-tri-gia-tang-mat-hang-chat-xu-ly-moi-truong-nuoc","status":"publish","type":"page","link":"https:\/\/bentre.vietthangloivt.com\/index.php\/go-vuong-ve-thue-gia-tri-gia-tang-mat-hang-chat-xu-ly-moi-truong-nuoc\/","title":{"rendered":"G\u1ee1 v\u01b0\u1edbng v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1eb7t h\u00e0ng ch\u1ea5t x\u1eed l\u00fd m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc"},"content":{"rendered":"\n

G\u1ee1 v\u01b0\u1edbng v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1eb7t h\u00e0ng ch\u1ea5t x\u1eed l\u00fd m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc<\/span><\/strong><\/p>10:27, 12\/03\/2017<\/cite><\/blockquote><\/figure>\n\n\n\n

(Taichinh) \u2013<\/p>\n\n\n\n

B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n s\u1ed1 05 \u2013 CV 2016 ng\u00e0y 4\/10\/2016 c\u1ee7a C\u00f4ng ty TNHH Vi\u1ec7t Th\u1eafng L\u1ee3i v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1eb7t h\u00e0ng ch\u1ea5t x\u1eed l\u00fd m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc, v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, ng\u00e0y 27\/2\/2017, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 2492\/BTC-TCHQ.<\/p>\n\n\n\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) s\u1ed1 13\/2008\/QH12; Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC ng\u00e0y 11\/1\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n\n\n\n

Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 11271\/BTC-TCHQ ng\u00e0y 15\/8\/2016: m\u1eb7t h\u00e0ng \u201cch\u1ebf ph\u1ea9m s\u1eed d\u1ee5ng trong h\u1ec7 th\u1ed1ng x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i nh\u1eadp kh\u1ea9u\u201d thu\u1ed9c nh\u00f3m 3808 kh\u00f4ng ph\u1ea3i l\u00e0 thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh do \u0111\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi c\u00e1c t\u1edd khai nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u0103ng k\u00fd tr\u01b0\u1edbc ng\u00e0y 1\/1\/2014, B\u1ed9 T\u00e0i ch\u00ednh giao C\u1ee5c H\u1ea3i quan TP. H\u1ed3 Ch\u00ed Minh, C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba V\u0169ng T\u00e0u ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH Vi\u1ec7t Th\u1eafng L\u1ee3i, khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00e3 khai, n\u1ed9p thu\u1ebf GTGT 5% \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, khi b\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n ghi thu\u1ebf su\u1ea5t thu\u1ebf GTGT tr\u00ean ho\u00e1 \u0111\u01a1n GTGT b\u00e1n ra l\u00e0 5% th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi c\u00e1c t\u1edd khai nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u0103ng k\u00fd t\u1eeb 1\/1\/2014, c\u0103n c\u1ee9 quy \u0111inh t\u1ea1i kho\u1ea3n 5b \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh:<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH Vi\u1ec7t Th\u1eafng L\u1ee3i khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00e3 khai, n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, khi b\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n ghi thu\u1ebf su\u1ea5t thu\u1ebf GTGT tr\u00ean ho\u00e1 \u0111\u01a1n GTGT b\u00e1n ra \u0111\u00fang b\u1eb1ng v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u00e3 khai, n\u1ed9p thu\u1ebf \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u; nh\u01b0ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u00e3 khai (\u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 kh\u00e2u b\u00e1n ra n\u1ed9i \u0111\u1ecba) th\u1ea5p h\u01a1n thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/p>\n\n\n\n

C\u00f4ng ty kh\u00f4ng th\u1ec3 thu th\u00eam \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 thu c\u1ee7a kh\u00e1ch h\u00e0ng theo h\u00f3a \u0111\u01a1n GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT, \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n","protected":false},"excerpt":{"rendered":"

G\u1ee1 v\u01b0\u1edbng v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1eb7t h\u00e0ng ch\u1ea5t x\u1eed l\u00fd m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc 10:27, 12\/03\/2017 (Taichinh) \u2013 B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n s\u1ed1 05 \u2013 CV 2016 ng\u00e0y 4\/10\/2016 c\u1ee7a C\u00f4ng ty TNHH Vi\u1ec7t Th\u1eafng L\u1ee3i v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1eb7t h\u00e0ng ch\u1ea5t x\u1eed l\u00fd m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc, … <\/p>\n

\u0110\u1ecdc ti\u1ebfp “G\u1ee1 v\u01b0\u1edbng v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1eb7t h\u00e0ng ch\u1ea5t x\u1eed l\u00fd m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-149","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bentre.vietthangloivt.com\/index.php\/wp-json\/wp\/v2\/pages\/149","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bentre.vietthangloivt.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bentre.vietthangloivt.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bentre.vietthangloivt.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bentre.vietthangloivt.com\/index.php\/wp-json\/wp\/v2\/comments?post=149"}],"version-history":[{"count":1,"href":"https:\/\/bentre.vietthangloivt.com\/index.php\/wp-json\/wp\/v2\/pages\/149\/revisions"}],"predecessor-version":[{"id":150,"href":"https:\/\/bentre.vietthangloivt.com\/index.php\/wp-json\/wp\/v2\/pages\/149\/revisions\/150"}],"wp:attachment":[{"href":"https:\/\/bentre.vietthangloivt.com\/index.php\/wp-json\/wp\/v2\/media?parent=149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}