755 TCT-CS 178070

<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"> <head> <meta http-equiv=Content-Type content="text/html; charset=unicode"> <meta name=ProgId content=Word.
Document> <meta name=Generator content="Microsoft Word 12"> <meta name=Originator content="Microsoft Word 12"> <link rel=File-List href="755_TCT-CS_178070_files/filelist.xml"> <link rel=Preview href="755_TCT-CS_178070_files/preview.wmf">  <link rel=themeData href="755_TCT-CS_178070_files/themedata.thmx"> <link rel=colorSchemeMapping href="755_TCT-CS_178070_files/colorschememapping.xml">  <style> <!-/* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:-1610611985 1107304683 0 0 159 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast;} p {mso-style-priority:99; mso-margin-top-alt:auto;
margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast;} span.SpellE {mso-style-name:""; mso-spl-e:yes;} span.GramE {mso-style-name:""; mso-gram-e:yes;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt;} @page Section1 {size:21.0cm 841.95pt; margin:56.75pt 59.15pt 72.0pt 72.0pt; mso-header-margin:35.4pt; mso-footer-margin:35.4pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> </style>  </head> <body lang=EN-US style='tab-interval:36.0pt'> <div class=Section1>
<div> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='border-collapse:collapse;mso-yfti-tbllook:1184;mso-padding-alt:0cm 0cm 0 cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:14.4pt'> <td width=226 valign=top style='width:169.15pt;padding:0cm 5.4pt 0cm 5.4pt; height:14.4pt'> B TI CHNH TNG CC THU -------<o:p></o:p> </td> <td width=424 valign=top style='width:318.2pt;padding:0cm 5.4pt 0cm 5.4pt; height:14.4pt'> CNG HA X HI CH NGHA VIT NAM c lp - T do - Hnh phc ---------------<o:p></o:p> </td> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes;height:12.8pt'> <td width=226 valign=top style='width:169.15pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.8pt'> S: 755/TCT-CS V/v: chuyn nhng d n<o:p></o:p> </td> <td width=424 valign=top style='width:318.2pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.8pt'> H Ni, ngy 11 thng 03 nm 2013 <o:p></o:p> </td> </tr> </table> &n bsp;<o:p></o:p> Knh gi: Cc Thu TP. H Ch Minh<o:p></o:p> Tr li cng</spa
n> vn s 5023/CT-TTHT ngy 02/07/2012 ca Cc Thu TP. H Ch Minh v vic xc nh thu khi doanh nghip chuyn nhng d n, Tng cc thu c kin nh sau :<o:p></o:p> Ti tit c im</sp an> 8 mc 2 phn A Thng t s 129/2008/TT-BTC ngy 26/12/2012 ca</sp an> B Ti chnh</s pan> hng dn v thu GTGT quy</s pan> nh: Chuyn nhng vn bao gm vic chuyn nhng mt phn hoc ton b s vn u t, k c trng hp bn doanh nghip</s pan> cho doanh nghip khc sn xut kinh doanh, chu yn nhng chng khon v cc hnh thc chuyn nhng vn khc theo quy nh ca php lut thuc i tng khng chu thu GTGT.<o:p></o:p> Ti im 1.8 mc I phn B Thng</s pan> t s 129/2008/TT-BTC ngy 26/12/2012 ca B Ti chnh hng dn v thu GTGT quy</s pan> nh: i vi hot ng kinh doanh bt ng sn, gi tnh thu l gi chuyn nhng bt ng sn tr (-) gi t (hoc gi thu t) thc t ti thi im chuyn nhng. Trng hp gi t ti thi</spa n> im chuyn nhng do ngi np thu k khai khng cn c xc nh gi tnh thu hp l theo quy nh ca php lut th tnh tr theo gi t (hoc gi thu t) do UBND cc tnh, thnh ph trc thuc Trung ng quy</spa n> nh ti thi im chuyn nhng bt ng sn. Gi t tnh tr xc nh gi tnh thu ti a khng</s pan> vt qu s tin t
thu ca khch hng.<o:p></o:p> Ti khon 6 iu</s pan> 1 Thng t s 18/2011/TT-BTC ngy 10/02/2011 ca B Ti</spa n> chnh hng dn v thu TNDN quy nh: Thu TNDN t chuyn nhng bt ng sn.<o:p></o:p> a) Sa i, b sung im 1 mc 1 Phn G nh</spa n> sau:<o:p></o :p> Doanh nghip thuc mi thnh phn kinh t , mi ngnh ngh c thu nhp t chuyn nhng quyn s dng t, chuyn nhng quyn thu t, cc doanh nghip kinh doanh bt ng sn c thu nhp t cho thu li t thuc din phi np thu thu nhp t chuyn nhng bt ng sn.<o:p></o:p
> Thu nhp t</s pan> chuyn nhng bt ng sn bao gm cc hnh thc sau:<o:p></o:p></s pan> - Thu nhp t chuyn nhng quyn s dng t, chuyn nhng quyn thu t: thu nhp t cho thu li t.<o:p></o:p> - Thu nhp t chuyn nhng quyn s dng t, chuyn nhng quyn thu t gn vi ti sn</sp an> trn t; thu nhp t cho thu li t gn vi ti sn</sp an> trn t. Ti sn trn t bao gm</sp an>:<o:p></o:p> + Nh ;<o:p></o:p> + C s h tng;<o:p></o:p> + Cng trnh
kin trc trn t;<o:p></o:p> + Cc ti</spa n> sn khc gn lin vi t bao gm</sp an> cc ti sn</sp an> l sn phm</sp an> nng nghip, lm nghip, ng nghip (cy trng, vt nui);<o:p></o :p> - Thu nhp t chuyn nhng quyn s hu hoc quyn s dng nh</sp an> .<o:p></o:p> Thu nhp t</s pan> cho thu li t ca doanh nghip kinh doanh bt</s pan> ng sn khng bao gm trng hp doanh nghip ch</s pan> cho thu nh, c s h tng, cng trnh kin trc trn t. <o:p></o:p> Cn c quy</spa n> nh ti phn E Thng t s 130/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh hng dn v thu</sp an> TNDN quy nh: thu nhp t chuyn nhng vn ca doanh nghip l thu nhp c c t chuyn</spa n> nhng mt phn hoc ton b s vn ca doanh nghip u t cho mt</s pan> hoc nhiu t chc, c nhn khc (bao gm c trng hp bn ton b doanh nghip).<o:p></o:p></s pan> Cn c quy</spa n> nh nu trn v theo trnh by ca Cc Thu TP. H Ch Minh, Tng cng ty Xy dng cng trnh giao thng</s pan> 6 (Cienco 6) th cha c s xc nh l hot</spa n> ng chuyn nhng vn. ngh Cc Thu TP.HCM cn c tnh hnh c th x l theo</s pan> quy nh./</sp
an>.<o:p></o:p> &n bsp;<o:p></o:p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='border-collapse:collapse;mso-yfti-tbllook:1184;mso-padding-alt:0cm 0cm 0 cm 0cm'>  <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width=295 valign=top style='width:221.4pt;padding:0cm 5.4pt 0cm 5.4pt'> <o:p></o:p> Ni nhn: - Nh trn; - V PC (BTC); - V PC (TCT); - Lu: VT, CS (2b).<o:p></o:p> </td> <td width=355 valign=top style='width:265.95pt;padding:0cm 5.4pt 0cm 5.4pt'> KT. TNG CC TRNG PH TNG CC TRNG Cao Anh Tun<o:p></o:p> </td> </tr> </table> <o:p></o:p> </div> </div>  </body> </html>

755 TCT-CS 178070

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

755 TCT-CS 178070

Uploaded by

Copyright:

Available Formats

You might also like