Ng\u00e0y 08\/08\/2019, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 50\/2019\/TT-BTC quy \u0111\u1ecbnh H\u01b0\u1edbng d\u1eabn b\u00e1n \u0111\u1ea5u gi\u00e1 l\u00f4 c\u1ed5 ph\u1ea7n k\u00e8m n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/10\/2019.
\nTheo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 50\/2019\/TT-BTC c\u00f3 n\u1ed9i dung n\u1ed5i b\u1eadt nh\u01b0 sau:
\nC\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y bao g\u1ed3m: Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 (sau\u00a0\u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p mua b\u00e1n n\u1ee3); C\u00f4ng ty c\u1ed5 ph\u1ea7n (ch\u01b0a ni\u00eam y\u1ebft, \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean s\u00e0n giao d\u1ecbch ch\u1ee9ng kho\u00e1n; \u0111\u00e3 ni\u00eam y\u1ebft, \u0111\u0103ng k\u00fd giao d\u1ecbch nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch tr\u00ean s\u00e0n giao d\u1ecbch ch\u1ee9ng kho\u00e1n) \u0111\u1ed3ng th\u1eddi c\u00f3 v\u1ed1n g\u00f3p v\u00e0 n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p mua b\u00e1n n\u1ee3; T\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1; Nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia mua l\u00f4 c\u1ed5 ph\u1ea7n k\u00e8m n\u1ee3 ph\u1ea3i thu; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n k\u00e8m n\u1ee3 ph\u1ea3i thu.
\nDoanh nghi\u1ec7p mua b\u00e1n n\u1ee3 th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng l\u00f4 c\u1ed5 ph\u1ea7n k\u00e8m n\u1ee3 ph\u1ea3i thu theo k\u1ebf\u00a0ho\u1ea1ch kinh doanh v\u00e0 ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ho\u1eb7c Ch\u1ee7 t\u1ecbch c\u00f4ng ty ph\u00ea duy\u1ec7t theo th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.
\nTr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n b\u00e1n \u0111\u1ea5u gi\u00e1: H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ho\u1eb7c Ch\u1ee7 t\u1ecbch c\u00f4ng ty c\u1ee7a doanh nghi\u1ec7p mua b\u00e1n n\u1ee3 quy\u1ebft \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m b\u00e1n \u0111\u1ea5u gi\u00e1 l\u00f4 c\u1ed5 ph\u1ea7n k\u00e8m n\u1ee3 ph\u1ea3i thu nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 kh\u1edfi \u0111i\u1ec3m l\u00f4 c\u1ed5 ph\u1ea7n c\u1ed9ng v\u1edbi gi\u00e1 kh\u1edfi \u0111i\u1ec3m kho\u1ea3n n\u1ee3 ph\u1ea3i thu; T\u1ed5\u00a0ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u1ea5u gi\u00e1 l\u00f4 c\u1ed5 ph\u1ea7n k\u00e8m n\u1ee3 ph\u1ea3i thu; L\u1eadp h\u1ed3 s\u01a1 \u0111\u1ea5u gi\u00e1 l\u00f4 c\u1ed5 ph\u1ea7n k\u00e8m n\u1ee3 ph\u1ea3i thu; C\u00f4ng b\u1ed1 th\u00f4ng tin; Th\u1ef1c hi\u1ec7n b\u00e1n \u0111\u1ea5u gi\u00e1; X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 \u0111\u1ea5u gi\u00e1; X\u1eed l\u00fd k\u1ebft qu\u1ea3 \u0111\u1ea5u gi\u00e1
\nNh\u01b0 v\u1eady, Th\u00f4ng t\u01b0 s\u1ed1 50\/2019\/TT-BTC \u0111\u00e3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u1ebfn h\u00e0nh b\u00e1n \u0111\u1ea5u gi\u00e1 l\u00f4 c\u1ed5 ph\u1ea7n k\u00e8m n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 08\/08\/2019, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 50\/2019\/TT-BTC quy \u0111\u1ecbnh H\u01b0\u1edbng d\u1eabn b\u00e1n \u0111\u1ea5u gi\u00e1 l\u00f4 c\u1ed5 ph\u1ea7n k\u00e8m n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/10\/2019. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 50\/2019\/TT-BTC c\u00f3 n\u1ed9i dung n\u1ed5i b\u1eadt nh\u01b0 […]<\/p>\n","protected":false},"author":3,"featured_media":10762,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10766","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/10766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=10766"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/10766\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/10762"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=10766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=10766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=10766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}