{"id":567,"date":"2022-07-01T10:44:15","date_gmt":"2022-07-01T03:44:15","guid":{"rendered":"https:\/\/congchung2tphcm.com.vn\/ekios\/?p=567"},"modified":"2022-07-01T10:44:15","modified_gmt":"2022-07-01T03:44:15","slug":"bai-bo-01-phan-noi-dung-thong-tu-219-2013-tt-btc-ve-thue-gtgt","status":"publish","type":"post","link":"https:\/\/congchung2tphcm.com.vn\/ekios\/bai-bo-01-phan-noi-dung-thong-tu-219-2013-tt-btc-ve-thue-gtgt\/","title":{"rendered":"B\u00c3I B\u1ece 01 PH\u1ea6N N\u1ed8I DUNG TH\u00d4NG T\u01af 219\/2013\/TT-BTC V\u1ec0 THU\u1ebe GTGT"},"content":{"rendered":"<p>\u0110\u00e2y l\u00e0 n\u1ed9i dung ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 82\/2018\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/8\/2018.<\/p>\n<p>Theo \u0111\u00f3, b\u00e3i b\u1ecf n\u1ed9i dung v\u00ed d\u1ee5 37 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.4 Kho\u1ea3n 10 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf GTGT ng\u00e0y 31\/12\/2013, n\u1ed9i dung b\u1ecb b\u00e3i b\u1ecf nh\u01b0 sau:<\/p>\n<p><em>V\u00ed d\u1ee5 37: Th\u00e1ng 8\/2013 C\u00f4ng ty A nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng (mua) 200m2 \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n B \u1edf Khu d\u00e2n c\u01b0 B\u00ecnh An thu\u1ed9c t\u1ec9nh X v\u1edbi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 6 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p>C\u00f4ng ty A c\u00f3 h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 c\u00f4ng ch\u1ee9ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n cho c\u00e1 nh\u00e2n B s\u1ed1 ti\u1ec1n 6 t\u1ef7 \u0111\u1ed3ng; c\u00f4ng ty A kh\u00f4ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng g\u00ec tr\u00ean m\u1ea3nh \u0111\u1ea5t n\u00e0y;<\/p>\n<p>Th\u00e1ng 10\/2014, C\u00f4ng ty A chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ea3nh \u0111\u1ea5t mua t\u1eeb c\u00e1 nh\u00e2n B n\u00eau tr\u00ean v\u1edbi gi\u00e1 9 t\u1ef7 \u0111\u1ed3ng (b\u00e1n l\u1ea1i v\u1edbi gi\u00e1 9 t\u1ef7 \u0111\u1ed3ng) th\u00ec C\u00f4ng ty A th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n GTGT v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT, gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb trong gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng (6 t\u1ef7 \u0111\u1ed3ng).<\/em><\/p>\n<p>C\u00e1c n\u1ed9i dung kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.4 Kho\u1ea3n 10 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n.<\/p>\n<p>Th\u00f4ng t\u01b0 82\/2018\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/10\/2018.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u00e2y l\u00e0 n\u1ed9i dung ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 82\/2018\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/8\/2018. Theo \u0111\u00f3, b\u00e3i b\u1ecf n\u1ed9i dung v\u00ed d\u1ee5 37 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.4 Kho\u1ea3n 10 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf GTGT ng\u00e0y 31\/12\/2013, n\u1ed9i dung b\u1ecb b\u00e3i b\u1ecf nh\u01b0 sau: V\u00ed d\u1ee5 37: &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/congchung2tphcm.com.vn\/ekios\/bai-bo-01-phan-noi-dung-thong-tu-219-2013-tt-btc-ve-thue-gtgt\/\"> <span class=\"screen-reader-text\">B\u00c3I B\u1ece 01 PH\u1ea6N N\u1ed8I DUNG TH\u00d4NG T\u01af 219\/2013\/TT-BTC V\u1ec0 THU\u1ebe GTGT<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[11],"tags":[],"class_list":["post-567","post","type-post","status-publish","format-standard","hentry","category-tin-phap-luat-cap-nhat"],"_links":{"self":[{"href":"https:\/\/congchung2tphcm.com.vn\/ekios\/wp-json\/wp\/v2\/posts\/567","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/congchung2tphcm.com.vn\/ekios\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/congchung2tphcm.com.vn\/ekios\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/congchung2tphcm.com.vn\/ekios\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/congchung2tphcm.com.vn\/ekios\/wp-json\/wp\/v2\/comments?post=567"}],"version-history":[{"count":1,"href":"https:\/\/congchung2tphcm.com.vn\/ekios\/wp-json\/wp\/v2\/posts\/567\/revisions"}],"predecessor-version":[{"id":568,"href":"https:\/\/congchung2tphcm.com.vn\/ekios\/wp-json\/wp\/v2\/posts\/567\/revisions\/568"}],"wp:attachment":[{"href":"https:\/\/congchung2tphcm.com.vn\/ekios\/wp-json\/wp\/v2\/media?parent=567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/congchung2tphcm.com.vn\/ekios\/wp-json\/wp\/v2\/categories?post=567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/congchung2tphcm.com.vn\/ekios\/wp-json\/wp\/v2\/tags?post=567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}