{"id":3768,"date":"2014-08-13T21:47:17","date_gmt":"2014-08-13T14:47:17","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=3768"},"modified":"2024-09-22T13:15:58","modified_gmt":"2024-09-22T06:15:58","slug":"61-kho-quan-toan-cam","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/61-kho-quan-toan-cam\/","title":{"rendered":"61. Kh\u00f3 qu\u1ea3n toan c\u1ea5m"},"content":{"rendered":"<img loading=\"lazy\" decoding=\"async\" class=\"img-fluid img-fluid alignright wp-image-3769 size-full\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/Screen-Shot-2022-01-25-at-21.47.26.png\" alt=\"Kh\u00f3 qu\u1ea3n toan c\u1ea5m ho\u00e0n thu\u1ebf\" width=\"228\" height=\"230\" \/><\/p>\n<h4><span style=\"color: #723900;\">Kh\u00f3 qu\u1ea3n toan c\u1ea5m&#8230; ho\u00e0n thu\u1ebf<\/span><\/h4>\n<h5>(<a href=\"https:\/\/anvilaw.com\"><span style=\"color: #723900;\"><strong>ANVI<\/strong><\/span><\/a>) &#8211; C\u00f4ng v\u0103n s\u1ed1 3795\/BTC-TCT ng\u00e0y 26-3-2014 \u0111\u00e3 g\u1ee1 r\u1ed1i t\u01a1 v\u00f2 cho m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt v\u00e0 ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/h5>\n<p>Theo \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong d\u1ecbp t\u1ebft nh\u1ea5t t\u1eeb 01-01 \u0111\u1ebfn 28-02-2014 v\u1eeba qua ph\u1ea3i \u0111\u00e1p \u1ee9ng m\u1ed9t chu\u1ed7i \u0111i\u1ec1u ki\u1ec7n th\u00ec m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb nh\u01b0: C\u00f3 v\u0103n b\u1ea3n \u0111\u0103ng k\u00fd; \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn; \u0111\u00e3 \u0111\u1eb7t in, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n; \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT. Nh\u01b0 v\u1eady, c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c giao th\u00eam m\u1ed9t c\u00e1i quy\u1ec1n l\u00e0 ch\u1ea5p hay kh\u00f4ng ch\u1ea5p nh\u1eadn cho doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. C\u00e2u chuy\u1ec7n xin cho r\u1eafc r\u1ed1i n\u00e0y th\u1ef1c ra kh\u00f4ng do Th\u00f4ng t\u01b0, c\u0169ng ch\u1eb3ng t\u1eeb Ngh\u1ecb \u0111\u1ecbnh \u0111\u1ebb ra, m\u00e0 do \u0110i\u1ec1u kho\u1ea3n 10.2, Lu\u1eadt Thu\u1ebf GTGT khi n\u00f3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i n\u0103m ngo\u00e1i.<\/p>\n<p>R\u1eb1ng th\u00ec l\u00e0, doanh nghi\u1ec7p mu\u1ed1n kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ee9c h\u01b0\u1edfng c\u01a1 ch\u1ebf v\u0103n minh ti\u1ebfn b\u1ed9 c\u1ee7a s\u1eafc thu\u1ebf lo\u1ea1i tr\u1eeb t\u00ecnh tr\u1ea1ng thu\u1ebf tr\u00f9ng l\u00ean thu\u1ebf, th\u00ec ph\u1ea3i t\u1ef1 nguy\u1ec7n, ch\u1ee9 kh\u00f4ng t\u1ea5t m\u1eb7c d\u0129 \u0111\u01b0\u01a1ng nhi\u00ean nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. V\u00e0 d\u00f9 c\u00f3 t\u1ef1 nguy\u1ec7n mu\u00f4n ph\u1ea7n, nh\u01b0ng n\u1ebfu doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m th\u00ec c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf. N\u00e0o c\u00f3 ai b\u1eaft doanh nghi\u1ec7p sinh ra v\u00e0o \u0111\u00fang c\u00e1i th\u1eddi \u0111o\u1ea1n tr\u00ean \u0111\u1ec3 r\u1ed3i ch\u1ecbu thi\u1ec7t? Nh\u01b0ng th\u1ebf l\u00e0 c\u00f2n c\u00f3 ch\u00fat c\u01a1 h\u1ed9i, ch\u1ee9 \u0111\u1ebb sau ng\u00e0y \u0111\u00f3 th\u00ec \u0111\u1eebng c\u00f3 hy v\u1ecdng.<\/p>\n<p>Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 b\u00ecnh lo\u1ea1n trong v\u1ee5 n\u00e0y r\u1eb1ng, ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n theo ki\u1ec3u gia t\u0103ng s\u1ef1 ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed, g\u00e2y ra s\u1ef1 b\u1ea5t b\u00ecnh (\u0111\u1eb3ng) cho c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 ki\u1ec3u theo tri\u1ebft l\u00fd: Qu\u1ea3n kh\u00f3 th\u00ec cho sang c\u1ea5m.<\/p>\n<p><em><a href=\"https:\/\/www.facebook.com\/anvilawfirm\"><strong>ANVI<\/strong><\/a>, ng\u00e0y 13-8-2014<\/em><\/p>\n<p>&nbsp;","protected":false},"excerpt":{"rendered":"<p>Kh\u00f3 qu\u1ea3n toan c\u1ea5m&#8230; ho\u00e0n thu\u1ebf (ANVI) &#8211; C\u00f4ng v\u0103n s\u1ed1 3795\/BTC-TCT ng\u00e0y 26-3-2014 \u0111\u00e3 g\u1ee1 r\u1ed1i t\u01a1 v\u00f2 cho m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt v\u00e0 ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Theo \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong d\u1ecbp t\u1ebft nh\u1ea5t [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3769,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[28,26],"tags":[32,39],"class_list":["post-3768","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law-talk","category-legal-media","tag-anvi","tag-cong-ty-luat-anvi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>61. 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