{"id":3268,"date":"2019-10-17T10:58:00","date_gmt":"2019-10-17T10:58:00","guid":{"rendered":"https:\/\/kpmadvisory.com.vn\/?p=3268"},"modified":"2023-08-04T13:29:51","modified_gmt":"2023-08-04T13:29:51","slug":"tax-newsletters-in-10-2019","status":"publish","type":"post","link":"https:\/\/kpm-as.com\/vi\/tax-newsletters-in-10-2019\/","title":{"rendered":"Tax newsletters  in 10\/2019"},"content":{"rendered":"<p><strong>Th\u00f4ng t\u01b0 s\u1ed1 48\/2019\/TT-BTC m\u1edbi v\u1ec1 tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng<\/strong><strong>. <\/strong><\/p>\n<p>Ng\u00e0y 08\/08\/2019 B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 48\/2019\/TT BTC (\u201cTh\u00f4ng t\u01b0 48\u201d) v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u1ea1i doanh nghi\u1ec7p. Th\u00f4ng t\u01b0 m\u1edbi n\u00e0y s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 10\/10\/2019 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2019; V\u1ec1 nguy\u00ean t\u1eafc, c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) trong k\u1ef3 b\u00e1o c\u00e1o n\u0103m \u0111\u1ec3 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra trong k\u1ef3 b\u00e1o c\u00e1o n\u0103m sau; \u0111\u1ea3m b\u1ea3o cho doanh nghi\u1ec7p ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng cao h\u01a1n gi\u00e1 tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f4ng cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/p>\n<p><strong>Ng\u00e0y, gi\u1edd k\u00fd c\u00f3 ph\u1ea3i l\u00e0 ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hay kh\u00f4ng?<\/strong><\/p>\n<p>Ng\u00e0y 11\/06\/2019, C\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i \u0111\u00e3 g\u1eedi c\u00f4ng v\u0103n s\u1ed1 44743\/CT-TTHT l\u00ean T\u1ed5ng C\u1ee5c Thu\u1ebf \u0111\u1ec3 xin h\u01b0\u1edbng d\u1eabn v\u1ec1 v\u1ea5n \u0111\u1ec1 ch\u1ec9 ti\u00eau ng\u00e0y gi\u1edd k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 b\u1eaft bu\u1ed9c hay kh\u00f4ng. Tuy nhi\u00ean hi\u1ec7n t\u1ea1i ch\u01b0a c\u00f3 c\u00f4ng v\u0103n tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y, c\u00e1c c\u00f4ng ty n\u00ean l\u01b0u \u00fd c\u00e2n nh\u1eafc \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/p>\n<p><strong>H\u00e0ng S\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u (SXXK) t\u1ea1i ch\u1ed7 theo ch\u1ec9 \u0111\u1ecbnh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u<\/strong><strong>. <\/strong><\/p>\n<p>T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u1eeba ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 4138\/TCHQ-TXNK ng\u00e0y 25\/6\/2019 h\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u (SXXK) t\u1ea1i ch\u1ed7 theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc ngo\u00e0i. Theo c\u00f4ng v\u0103n n\u00e0y, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 gia c\u00f4ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, sau \u0111\u00f3 xu\u1ea5t tr\u1ea3, b\u00e1n s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c gia c\u00f4ng, s\u1ea3n xu\u1ea5t cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng \u0111\u01b0\u1ee3c th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh giao h\u00e0ng cho doanh nghi\u1ec7p kh\u00e1c t\u1ea1i Vi\u1ec7t Nam (lo\u1ea1i h\u00ecnh xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi ph\u1ea7n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u00e3 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 s\u1ed1 48\/2019\/TT-BTC m\u1edbi v\u1ec1 tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng. Ng\u00e0y 08\/08\/2019 B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 48\/2019\/TT BTC (\u201cTh\u00f4ng t\u01b0 48\u201d) v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, n\u1ee3 ph\u1ea3i thu<\/p>","protected":false},"author":1,"featured_media":3902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[130,251],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3268"}],"collection":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/comments?post=3268"}],"version-history":[{"count":3,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3268\/revisions"}],"predecessor-version":[{"id":4029,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3268\/revisions\/4029"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media\/3902"}],"wp:attachment":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media?parent=3268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/categories?post=3268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/tags?post=3268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}