{"id":1988,"date":"2020-07-10T07:19:42","date_gmt":"2020-07-10T07:19:42","guid":{"rendered":"http:\/\/inta.myanzen.com\/?p=1988"},"modified":"2020-07-10T07:19:43","modified_gmt":"2020-07-10T07:19:43","slug":"nhung-diem-moi-cua-thong-tu-48-2019-tt-btc-ve-trich-lap-du-phong","status":"publish","type":"post","link":"https:\/\/inta.vn\/en\/nhung-diem-moi-cua-thong-tu-48-2019-tt-btc-ve-trich-lap-du-phong\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a th\u00f4ng t\u01b0 48\/2019\/tt-btc v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng"},"content":{"rendered":"\n<p>Ng\u00e0y 8\/8\/2019, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 48\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n 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 (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 \u201cC\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng\u201d).<\/p>\n\n\n\n<p>Th\u00f4ng t\u01b0 n\u00e0y c\u00f3&nbsp;<strong>hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 10\/10\/2019<\/strong>&nbsp;v\u00e0&nbsp;<strong>\u00e1p d\u1ee5ng cho c\u1ea3 n\u0103m t\u00e0i ch\u00ednh 2019<\/strong>. Theo \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC v\u00e0 c\u00e1c th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung nh\u01b0 Th\u00f4ng t\u01b0 134\/2011 v\u00e0 Th\u00f4ng t\u01b0 89\/2013.<\/p>\n\n\n\n<p>M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 48 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft nh\u01b0 sau:<\/p>\n\n\n\n<p>1\/ Ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y&nbsp;<strong>\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<\/strong>&nbsp;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\n\n\n<p>2\/ Th\u1eddi \u0111i\u1ec3m tr\u00edch l\u1eadp v\u00e0 ho\u00e0n nh\u1eadp C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng l\u00e0&nbsp;<strong>th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/strong>. Th\u00f4ng t\u01b0 48 kh\u00f4ng quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m tr\u00edch l\u1eadp v\u00e0 ho\u00e0n nh\u1eadp C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 nh\u01b0 Th\u00f4ng t\u01b0 228.<\/p>\n\n\n\n<p>3\/ \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho: nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a, h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng, h\u00e0ng g\u1eedi \u0111i b\u00e1n, h\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf, th\u00e0nh ph\u1ea9m (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 h\u00e0ng t\u1ed3n kho) m\u00e0 gi\u00e1 g\u1ed1c ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/p>\n\n\n\n<p>+ Th\u00f4ng t\u01b0 48&nbsp;<strong>kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng<\/strong>&nbsp;\u0111\u1ed1i v\u1edbi: Nguy\u00ean v\u1eadt li\u1ec7u c\u00f3 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c nh\u01b0ng gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb NVL n\u00e0y kh\u00f4ng b\u1ecb gi\u1ea3m gi\u00e1, s\u1ea3n ph\u1ea9m d\u1edf dang, chi ph\u00ed d\u1ecbch v\u1ee5 d\u1edf dang.<\/p>\n\n\n\n<p>+ B\u1ed5 sung th\u00eam l\u1ef1a ch\u1ecdn khi x\u1eed l\u00fd h\u00e0ng t\u1ed3n kho \u0111\u00e3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp H\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd ho\u1eb7c thu\u00ea t\u1ed5 ch\u1ee9c t\u01b0 v\u1ea5n c\u00f3 ch\u1ee9c n\u0103ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb HTK h\u1ee7y b\u1ecf, thanh l\u00fd.<\/p>\n\n\n\n<p>4\/ \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0: Doanh nghi\u1ec7p&nbsp;<strong>kh\u00f4ng tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro cho c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i<\/strong>.<\/p>\n\n\n\n<p>+ Ch\u1ee9ng kho\u00e1n \u0111\u00e3 ni\u00eam y\u1ebft: trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 giao d\u1ecbch trong v\u00f2ng 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng, ch\u1ee9ng kho\u00e1n b\u1ecb h\u1ee7y ni\u00eam y\u1ebft ho\u1eb7c b\u1ecb \u0111\u00ecnh ch\u1ec9 giao d\u1ecbch ho\u1eb7c b\u1ecb ng\u1eebng giao d\u1ecbch th\u00ec doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch d\u1ef1 ph\u00f2ng cho t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 5 \u2013 h\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c.<\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng Upcom m\u00e0 kh\u00f4ng c\u00f3 giao d\u1ecbch trong v\u00f2ng 30 ng\u00e0y tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m th\u00ec doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch d\u1ef1 ph\u00f2ng cho t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ebfm b Kho\u1ea3n 2 \u0110i\u1ec1u 5 \u2013 h\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c.<\/p>\n\n\n\n<p>+ B\u1ed5 sung th\u00eam quy \u0111\u1ecbnh v\u1ec1 l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ea7u t\u01b0 v\u00e0o tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p, tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh.<\/p>\n\n\n\n<p>+ X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00e3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng: Khi chuy\u1ec3n nh\u01b0\u1ee3ng kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh, kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n thu t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1edbi gi\u00e1 tr\u1ecb ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngu\u1ed3n d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y b\u00f9 \u0111\u1eafp; ph\u1ea7n c\u00f2n thi\u1ebfu doanh nghi\u1ec7p ghi nh\u1eadn v\u00e0o chi ph\u00ed trong k\u1ef3; ph\u1ea7n c\u00f2n th\u1eeba doanh nghi\u1ec7p ghi gi\u1ea3m chi ph\u00ed trong k\u1ef3.<\/p>\n\n\n\n<p>5\/ D\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i: Th\u00f4ng t\u01b0 48 n\u00eau r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00edch l\u1eadp l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n doanh nghi\u1ec7p \u0111ang cho vay v\u00e0 kho\u1ea3n tr\u00e1i phi\u1ebfu ch\u01b0a \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n m\u00e0 doanh nghi\u1ec7p \u0111ang s\u1edf h\u1eefu)&nbsp;<strong>\u0111\u00e3 qu\u00e1 h\u1ea1n thanh to\u00e1n<\/strong>&nbsp;v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu&nbsp;<strong>ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n nh\u01b0ng c\u00f3 kh\u1ea3 n\u0103ng doanh nghi\u1ec7p kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c \u0111\u00fang h\u1ea1n<\/strong>.<\/p>\n\n\n\n<p>+ Th\u00f4ng t\u01b0 48 t\u00e1ch ri\u00eang m\u1ee9c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng v\u00e0 doanh nghi\u1ec7p kinh doanh b\u00e1n l\u1ebb h\u00e0ng h\u00f3a, kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u01b0\u1edbc d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, truy\u1ec1n h\u00ecnh tr\u1ea3 sau v\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i thu do b\u00e1n l\u1ebb h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm\/tr\u1ea3 g\u00f3p c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 l\u00e0 c\u00e1 nh\u00e2n \u0111\u00e3 qu\u00e1 h\u1ea1n thanh to\u00e1n.<\/p>\n\n\n\n<p>+ \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n nh\u01b0ng doanh nghi\u1ec7p thu th\u1eadp \u0111\u01b0\u1ee3c c\u00e1c b\u1eb1ng ch\u1ee9ng x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c kinh t\u1ebf&nbsp;<strong>\u0111\u00e3 ph\u00e1 s\u1ea3n, \u0111\u00e3 m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n<\/strong>,&nbsp;<strong>\u0111\u00e3 b\u1ecf tr\u1ed1n<\/strong>&nbsp;kh\u1ecfi \u0111\u1ecba \u0111i\u1ec3m kinh doanh; \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 \u0111ang b\u1ecb c\u00e1c c\u01a1 quan ph\u00e1p lu\u1eadt&nbsp;<strong>truy t\u1ed1, giam gi\u1eef, x\u00e9t x\u1eed<\/strong>&nbsp;ho\u1eb7c&nbsp;<strong>\u0111ang thi h\u00e0nh \u00e1n<\/strong>&nbsp;ho\u1eb7c&nbsp;<strong>\u0111ang m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o<\/strong>&nbsp;(c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a b\u1ec7nh vi\u1ec7n) ho\u1eb7c&nbsp;<strong>\u0111\u00e3 ch\u1ebft<\/strong>&nbsp;ho\u1eb7c kho\u1ea3n n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p y\u00eau c\u1ea7u thi h\u00e0nh \u00e1n nh\u01b0ng kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c do \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 b\u1ecf tr\u1ed1n kh\u1ecfi n\u01a1i c\u01b0 tr\u00fa; kho\u1ea3n n\u1ee3&nbsp;<strong>\u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p kh\u1edfi ki\u1ec7n \u0111\u00f2i n\u1ee3 nh\u01b0ng b\u1ecb \u0111\u00ecnh ch\u1ec9 gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n&nbsp;<\/strong>th\u00ec doanh nghi\u1ec7p t\u1ef1 d\u1ef1 ki\u1ebfn m\u1ee9c t\u1ed5n th\u1ea5t kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c (t\u1ed1i \u0111a b\u1eb1ng gi\u00e1 tr\u1ecb kho\u1ea3n n\u1ee3 \u0111ang theo d\u00f5i tr\u00ean s\u1ed1 k\u1ebf to\u00e1n) \u0111\u1ec3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/p>\n\n\n\n<p>+ Doanh nghi\u1ec7p&nbsp;<strong>kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp<\/strong>&nbsp;d\u1ef1 ph\u00f2ng kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 th\u1eddi h\u1ea1n thanh to\u00e1n ph\u00e1t sinh&nbsp;<strong>t\u1eeb kho\u1ea3n l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia<\/strong>&nbsp;do g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c doanh nghi\u1ec7p kh\u00e1c.<\/p>\n\n\n\n<p>+ Khi tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i c\u1ee7a m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 c\u00f3 ph\u00e1t sinh c\u1ea3 n\u1ee3 ph\u1ea3i thu v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3,&nbsp;<strong>c\u0103n c\u1ee9 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/strong>&nbsp;gi\u1eefa hai b\u00ean \u0111\u1ec3 doanh nghi\u1ec7p&nbsp;<strong>tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng tr\u00ean c\u01a1 s\u1edf s\u1ed1 c\u00f2n ph\u1ea3i thu sau khi \u0111\u00e3 b\u00f9 tr\u1eeb kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong>&nbsp;c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y. + B\u1ed5 sung th\u00eam \u0111\u1ed1i t\u01b0\u1ee3ng c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c x\u1eed l\u00fd t\u00e0i ch\u00ednh khi kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i: Kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp 100% m\u00e0 sau 3 n\u0103m t\u00ednh (doanh nghi\u1ec7p vi\u1ec5n th\u00f4ng, b\u00e1n l\u1ebb h\u00e0ng h\u00f3a l\u00e0 1 n\u0103m) t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p tr\u00edch l\u1eadp \u0111\u1ee7 100% d\u1ef1 ph\u00f2ng m\u00e0 v\u1eabn ch\u01b0a thu h\u1ed3i \u0111\u01b0\u1ee3c n\u1ee3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 8\/8\/2019, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 48\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n 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 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,56],"tags":[],"class_list":["post-1988","post","type-post","status-publish","format-standard","hentry","category-news","category-thue-thu-nhap-doanh-nghiep-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a th\u00f4ng t\u01b0 48\/2019\/tt-btc v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng - INTA | Accounting. 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