{"id":2626,"date":"2025-05-14T07:53:08","date_gmt":"2025-05-14T07:53:08","guid":{"rendered":"https:\/\/prv.com.vn\/?p=2626"},"modified":"2025-05-14T07:53:08","modified_gmt":"2025-05-14T07:53:08","slug":"cong-van-so-634-ct-cs-cua-cuc-thue-ve-uu-dai-dau-tu","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc-su-kien\/cong-van-so-634-ct-cs-cua-cuc-thue-ve-uu-dai-dau-tu\/","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 634\/CT-CS c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>C\u00d4NG V\u0102N S\u1ed0 634\/CT-CS C\u1ee6A C\u1ee4C THU\u1ebe V\u1ec0 \u01afU \u0110\u00c3I \u0110\u1ea6U T\u01af<\/strong><\/h4>\n<p>Ng\u00e0y 16\/4\/2025, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 634\/CT-CS v\u1ec1 v\u1ea5n \u0111\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0. C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 3 \u0110i\u1ec1u 15 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 16 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 chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 \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) quy \u0111\u1ecbnh 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:<br \/>\nf) Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e1p \u1ee9ng danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf C\u00f4ng ty \u0111\u00e1p \u1ee9ng.<\/p>\n<p>g) Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 thu\u00ea nh\u00e0 x\u01b0\u1edfng \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng b\u00ean cho thu\u00ea ch\u01b0a \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 cho thu\u00ea nh\u00e0 x\u01b0\u1edfng th\u00ec theo quy \u0111\u1ecbnh t\u1ea1i \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) kho\u1ea3n chi ph\u00ed thu\u00ea nh\u00e0 x\u01b0\u1edfng ho\u1eb7c chi ph\u00ed kh\u1ea5u hao TSC\u0110 l\u00e0 nh\u00e0 x\u01b0\u1edfng (n\u1ebfu t\u00e0i s\u1ea3n n\u00e0y c\u00f3 tr\u00edch kh\u1ea5u hao) ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 xem x\u00e9t t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ee7a C\u00f4ng ty.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00d4NG V\u0102N S\u1ed0 634\/CT-CS C\u1ee6A C\u1ee4C THU\u1ebe V\u1ec0 \u01afU \u0110\u00c3I \u0110\u1ea6U T\u01af Ng\u00e0y 16\/4\/2025, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 634\/CT-CS v\u1ec1 v\u1ea5n \u0111\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0. C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 3 \u0110i\u1ec1u 15 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 16 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 chi ti\u1ebft&#8230;<\/p>\n","protected":false},"author":4,"featured_media":2619,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[48],"tags":[],"class_list":["post-2626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2626","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=2626"}],"version-history":[{"count":0,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2626\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/2619"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=2626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=2626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=2626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}