{"id":2875,"date":"2025-06-17T04:26:56","date_gmt":"2025-06-17T04:26:56","guid":{"rendered":"https:\/\/prv.com.vn\/?p=2875"},"modified":"2025-06-17T04:26:56","modified_gmt":"2025-06-17T04:26:56","slug":"cong-van-so-1105-ct-cs-cua-cuc-thue-ve-chinh-sach-thue-doi-voi-khoan-chi-phi-hoa-hong-moi-gioi","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc-su-kien\/cong-van-so-1105-ct-cs-cua-cuc-thue-ve-chinh-sach-thue-doi-voi-khoan-chi-phi-hoa-hong-moi-gioi\/","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 1105\/CT-CS c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n chi ph\u00ed hoa h\u1ed3ng m\u00f4i gi\u1edbi"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>C\u00d4NG V\u0102N S\u1ed0 1105\/CT-CS C\u1ee6A C\u1ee4C THU\u1ebe V\u1ec0 CH\u00cdNH S\u00c1CH THU\u1ebe \u0110\u1ed0I V\u1edaI KHO\u1ea2N CHI PH\u00cd HOA H\u1ed2NG M\u00d4I GI\u1edaI<\/strong><\/h4>\n<p>Ng\u00e0y 09 th\u00e1ng 05 n\u0103m 2025, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 1105\/CT-CS v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n chi ph\u00ed hoa h\u1ed3ng m\u00f4i gi\u1edbi. Theo \u0111\u00f3, C\u1ee5c Thu\u1ebf \u0111\u00e3 n\u00eau quan \u0111i\u1ec3m r\u1eb1ng:<\/p>\n<p><strong><u>a\/ Ch\u00ednh s\u00e1ch thu\u1ebf TNCN<\/u><\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-2876\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-17-093910.png\" alt=\"\" width=\"665\" height=\"203\" srcset=\"https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-17-093910.png 665w, https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-17-093910-300x92.png 300w\" sizes=\"(max-width: 665px) 100vw, 665px\" \/><\/p>\n<p><strong><u>b\/ Ch\u00ednh s\u00e1ch thu\u1ebf TNDN<\/u><\/strong><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u00f3 c\u00e1c kho\u1ea3n chi hoa h\u1ed3ng m\u00f4i gi\u1edbi, n\u1ebfu kho\u1ea3n chi n\u00e0y:\n<ul>\n<li>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;<\/li>\n<li>C\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\n<li>N\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, 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;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u00a0 \u00a0\u21aa\u00a0<\/strong> S\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi (b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5) cho t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n Vi\u1ec7t Nam nh\u01b0ng th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 \u1edf n\u01b0\u1edbc ngo\u00e0i:<\/li>\n<\/ul>\n<p><strong>\u00a0 \u00a0 \u00a0\u21aa\u00a0 <\/strong>Kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u, theo Kho\u1ea3n 4, \u0110i\u1ec1u 2, Th\u00f4ng t\u01b0 103\/2014\/TT-BTC.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00d4NG V\u0102N S\u1ed0 1105\/CT-CS C\u1ee6A C\u1ee4C THU\u1ebe V\u1ec0 CH\u00cdNH S\u00c1CH THU\u1ebe \u0110\u1ed0I V\u1edaI KHO\u1ea2N CHI PH\u00cd HOA H\u1ed2NG M\u00d4I GI\u1edaI Ng\u00e0y 09 th\u00e1ng 05 n\u0103m 2025, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 1105\/CT-CS v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n chi ph\u00ed hoa h\u1ed3ng m\u00f4i gi\u1edbi. Theo \u0111\u00f3, C\u1ee5c Thu\u1ebf \u0111\u00e3 n\u00eau quan&#8230;<\/p>\n","protected":false},"author":4,"featured_media":2706,"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":[53,48],"tags":[],"class_list":["post-2875","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2875","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=2875"}],"version-history":[{"count":0,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2875\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/2706"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=2875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=2875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=2875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}