Ng\u00e0y 27\/02\/2019, C\u1ee5c thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 7623\/CT-TTHT v\u1ec1 vi\u1ec7c ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong \u0111\u00f3 \u0111\u01b0a ra c\u00e1c ti\u00eau ch\u00ed \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb.
\nTheo \u0111\u00f3, C\u00f4ng v\u0103n s\u1ed1 7623\/CT-TTHT h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, sau khi b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c Thu\u1ebf, c\u1ee5 th\u1ec3:
\n\u0110i\u1ec1u 6, Th\u00f4ng t\u01b0 s\u1ed1 119\/2016\/TT-BTC, S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:
\nDoanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:
\na) 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;
\nb) 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.
\nc) 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.
\nVi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 7623\/CT-TTHT c\u1ee7a C\u1ee5c thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i cho th\u1ea5y \u0111\u00e2y l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u01a1 quan, nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c gi\u1ea3i quy\u1ebft nh\u1eefng v\u01b0\u1edbng m\u1eafc v\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 27\/02\/2019, C\u1ee5c thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 7623\/CT-TTHT v\u1ec1 vi\u1ec7c ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong \u0111\u00f3 \u0111\u01b0a ra c\u00e1c ti\u00eau ch\u00ed \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb. Theo \u0111\u00f3, C\u00f4ng v\u0103n s\u1ed1 7623\/CT-TTHT h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, […]<\/p>\n","protected":false},"author":3,"featured_media":7404,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7408","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\/7408","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=7408"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/7408\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/7404"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=7408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=7408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=7408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}