{"id":6547,"date":"2026-01-13T10:10:13","date_gmt":"2026-01-13T03:10:13","guid":{"rendered":"https:\/\/wincolaw.com.vn\/?p=6547"},"modified":"2026-01-13T10:11:08","modified_gmt":"2026-01-13T03:11:08","slug":"cong-van-6307-ct-cs-ngay-26-12-2025-ve-thu-thue-doi-voi-ban-tai-san-bao-dam-tien-vay-do-cuc-thue-ban-hanh","status":"publish","type":"post","link":"https:\/\/wincolaw.com.vn\/vi\/cong-van-6307-ct-cs-ngay-26-12-2025-ve-thu-thue-doi-voi-ban-tai-san-bao-dam-tien-vay-do-cuc-thue-ban-hanh.html","title":{"rendered":"C\u00f4ng v\u0103n 6307\/CT-CS ng\u00e0y 26\/12\/2025 v\u1ec1 thu thu\u1ebf \u0111\u1ed1i v\u1edbi b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay do C\u1ee5c Thu\u1ebf ban h\u00e0nh"},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\nC\u1ee4C THU\u1ebe
\n——-<\/strong><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/td>\n<\/tr>\n
S\u1ed1: 6307\/CT-CS
\nV\/v thu thu\u1ebf \u0111\u1ed1i v\u1edbi b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay<\/em><\/td>\n		H\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2025<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/strong> Ph\u00f2ng Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 Khu v\u1ef1c 6
\n(\u0110\u1ecba ch\u1ec9: S\u1ed1 296B Nguy\u1ec5n B\u00ecnh, \u1ea4p 1, x\u00e3 Nh\u00e0 B\u00e8, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh)<\/em><\/p>\n

C\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 715\/CCTHADS-NV c\u1ee7a Chi c\u1ee5c Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 huy\u1ec7n Nh\u00e0 B\u00e8 (nay l\u00e0 Ph\u00f2ng Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 Khu v\u1ef1c 6) v\u1ec1 vi\u1ec7c thu thu\u1ebf \u0111\u1ed1i v\u1edbi b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, C\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n

– T\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/p>\n

\u201c\u0110i\u1ec1u 7. Thu nh\u1eadp kh\u00e1c<\/em><\/p>\n

    \n
  1. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, thanh l\u00fd t\u00e0i s\u1ea3n (tr\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n), c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c.<\/em><\/li>\n<\/ol>\n

    Kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, thanh l\u00fd t\u00e0i s\u1ea3n tr\u1eeb (-) gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n.\u201d<\/em><\/p>\n

    – T\u1ea1i \u0110i\u1ec1u 199 v\u00e0 \u0110i\u1ec1u 200 Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15 ng\u00e0y 18\/1\/2024 quy \u0111\u1ecbnh:<\/p>\n

    \u201c\u0110i\u1ec1u 199. Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n khi x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a kho\u1ea3n n\u1ee3 x\u1ea5u<\/em><\/p>\n

      \n
    1. S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a kho\u1ea3n n\u1ee3 x\u1ea5u \u0111\u01b0\u1ee3c ph\u00e2n chia theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean sau \u0111\u00e2y:<\/em><\/em>a) Chi ph\u00ed b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m;<\/em>b) Chi ph\u00ed thu gi\u1eef v\u00e0 chi ph\u00ed x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m;<\/em>c) \u00c1n ph\u00ed c\u1ee7a b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m;<\/em>\n

      d) Kho\u1ea3n thu\u1ebf, l\u1ec7 ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u00f3 g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/em><\/p>\n

      \u0111) Ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c mua b\u00e1n, x\u1eed l\u00fd n\u1ee3;<\/em><\/p>\n

      e) Ngh\u0129a v\u1ee5 kh\u00e1c kh\u00f4ng c\u00f3 b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/li>\n

    2. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n nhi\u1ec1u ngh\u0129a v\u1ee5 th\u00ec th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n gi\u1eefa c\u00e1c b\u00ean c\u00f9ng nh\u1eadn b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 d\u00e2n s\u1ef1 v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.\u201d<\/em><\/li>\n<\/ol>\n

      \u0110i\u1ec1u 200. Chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m<\/em><\/p>\n

        \n
      1. C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n cho b\u00ean mua, b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a kho\u1ea3n n\u1ee3 x\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/em><\/li>\n
      2. Tr\u1eeb c\u00e1c kho\u1ea3n \u00e1n ph\u00ed, thu\u1ebf, l\u1ec7 ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a kho\u1ea3n n\u1ee3 x\u1ea5u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 199 c\u1ee7a Lu\u1eadt n\u00e0y, b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m, b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i n\u1ed9p thay ho\u1eb7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, l\u1ec7 ph\u00ed, ph\u00ed kh\u00e1c c\u1ee7a b\u00ean b\u1ea3o \u0111\u1ea3m t\u1eeb s\u1ed1 ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a kho\u1ea3n n\u1ee3 x\u1ea5u khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, thay \u0111\u1ed5i quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a kho\u1ea3n n\u1ee3 x\u1ea5u \u0111\u00f3. Vi\u1ec7c n\u1ed9p thu\u1ebf c\u1ee7a b\u00ean b\u1ea3o \u0111\u1ea3m, b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng li\u00ean quan \u0111\u1ebfn chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a kho\u1ea3n n\u1ee3 x\u1ea5u \u0111\u00f3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.\u201d<\/em><\/li>\n<\/ol>\n

        C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean:<\/p>\n

        C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 200 Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15 th\u00ec vi\u1ec7c n\u1ed9p thu\u00ea c\u1ee7a b\u00ean b\u1ea3o \u0111\u1ea3m, b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng li\u00ean quan \u0111\u1ebfn chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a kho\u1ea3n n\u1ee3 x\u1ea5u \u0111\u00f3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n

        Theo quy \u0111\u1ecbnh Ph\u00e1p lu\u1eadt thu\u1ebf TNDN th\u00ec tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH k\u1ef9 thu\u1eadt m\u00f4i tr\u01b0\u1eddng B\u1eafc Nam c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay l\u00e0 c\u00e1c xe \u00f4 t\u00f4 khi C\u01a1 quan thi h\u00e0nh \u00e1n b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n \u0111\u1ec3 x\u1eed l\u00fd n\u1ee3 x\u1ea5u th\u00ec thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/p>\n

        C\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 Chi c\u1ee5c thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 huy\u1ec7n Nh\u00e0 B\u00e8 (nay l\u00e0 Ph\u00f2ng thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 Khu v\u1ef1c 6) \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/p>\n

         <\/p>\n\n\n\n

        \nN\u01a1i nh\u1eadn:
        \n<\/em><\/strong>– Nh\u01b0 tr\u00ean;
        \n– PCTr \u0110\u1eb7ng Ng\u1ecdc Minh (\u0111\u1ec3 b\/c);
        \n– C\u1ee5c CST, V\u1ee5 PC (BTC);
        \n– Ban NVT, PC (CT);
        \n– Thu\u1ebf TP HCM;
        \n– Website CT;
        \n– L\u01b0u: VT, CS.<\/td>\n        		\n

        TL. C\u1ee4C TR\u01af\u1edeNG
        \nKT. TR\u01af\u1edeNG BAN BAN CH\u00cdNH S\u00c1CH, THU\u1ebe QU\u1ed0C T\u1ebe
        \nPH\u00d3 TR\u01af\u1edeNG BAN<\/strong><\/p>\n

        M\u1ea1nh Th\u1ecb Tuy\u1ebft Mai<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

        B\u1ed8 T\u00c0I CH\u00cdNH C\u1ee4C THU\u1ebe ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 6307\/CT-CS V\/v thu thu\u1ebf \u0111\u1ed1i v\u1edbi b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay H\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2025   K\u00ednh g\u1eedi: Ph\u00f2ng Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 Khu […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[102],"tags":[],"yst_prominent_words":[],"class_list":["post-6547","post","type-post","status-publish","format-standard","hentry","category-van-ban-phap-luat"],"_links":{"self":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6547","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=6547"}],"version-history":[{"count":3,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6547\/revisions"}],"predecessor-version":[{"id":6550,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6547\/revisions\/6550"}],"wp:attachment":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=6547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=6547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=6547"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=6547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}