{"id":3276,"date":"2019-06-17T11:00:00","date_gmt":"2019-06-17T11:00:00","guid":{"rendered":"https:\/\/kpmadvisory.com.vn\/?p=3276"},"modified":"2023-08-04T13:30:10","modified_gmt":"2023-08-04T13:30:10","slug":"tax-newsletters-in-6-2019","status":"publish","type":"post","link":"https:\/\/kpm-as.com\/vi\/tax-newsletters-in-6-2019\/","title":{"rendered":"Tax newsletters  in 6\/2019"},"content":{"rendered":"<strong>Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t\nkh\u1ea9u theo lo\u1ea1i h\u00ecnh xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7.<\/strong>\n\nNg\u00e0y 25 th\u00e1ng 6 n\u0103m 2019, T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh CV 4138 thay th\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n 5826 nh\u01b0 sau:\n\n\u201cTr\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 t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u 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 (xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m theo 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 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 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.\u201d\n\n<strong>Chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/strong>\n\nC\u00f4ng v\u0103n 948\/TCT-CS ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2019 (\u201cCV 948\u201d) c\u1ee7a T\u1ed5ng C\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c\n\nchuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.\n\nTheo CV 948, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf TNDN tr\u00ean c\u01a1 s\u1edf k\u00ea khai doanh thu, chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN), khi chuy\u1ec3n l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 186\/2010\/TT-BTC.\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u theo lo\u1ea1i h\u00ecnh xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7. Ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2019, T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh CV 4138 thay th\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n 5826 nh\u01b0 sau: \u201cTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u nguy\u00ean<\/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\/3276"}],"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=3276"}],"version-history":[{"count":3,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3276\/revisions"}],"predecessor-version":[{"id":4030,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3276\/revisions\/4030"}],"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=3276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/categories?post=3276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/tags?post=3276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}