{"id":17797,"date":"2010-05-10T17:17:28","date_gmt":"2010-05-10T17:17:28","guid":{"rendered":""},"modified":"2010-05-10T17:17:28","modified_gmt":"2010-05-10T17:17:28","slug":"thong-tu-so-1342008tt-btc-ngay-31122008-cua-botc","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=17797","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 134\/2008\/TT-BTC ng\u00e0y 31\/12\/2008 c\u1ee7a B\u1ed9TC"},"content":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH<\/o:p><\/FONT><\/SPAN><\/B><\/P><\/TD>

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/o:p><\/FONT><\/SPAN><\/B><\/P><\/TD><\/TR>

<\/FONT><\/v:line><\/o:p><\/SPAN><\/P><\/TD>

\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/o:p><\/FONT><\/SPAN><\/B><\/P><\/TD><\/TR>

S\u1ed1: 64\/2010\/TT-BTC<\/o:p><\/FONT><\/SPAN><\/P><\/TD>

<\/FONT><\/v:line><\/FONT><\/v:line><\/o:p><\/SPAN><\/P><\/TD><\/TR>

 <\/FONT><\/o:p><\/SPAN><\/P><\/TD>

H\u00e0 N\u1ed9i, ng\u00e0y 22 th\u00e1ng 4n\u0103m 2010<\/o:p><\/FONT><\/SPAN><\/I><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

 <\/FONT><\/o:p><\/SPAN><\/H5>
TH\u00d4NG T\u01af<\/o:p><\/FONT><\/SPAN><\/H5>

 <\/o:p><\/SPAN><\/B><\/P>

S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 134\/2008\/TT-BTC ng\u00e0y 31\/12\/2008 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam<\/o:p><\/FONT><\/SPAN><\/B><\/P>

<\/v:line> <\/FONT><\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 c\u00e1c Lu\u1eadt, Ph\u00e1p l\u1ec7nh v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed hi\u1ec7n h\u00e0nh c\u1ee7a n\u01b0\u1edbc C\u1ed9ng ho\u00e0 X\u00e3 h\u1ed9i Ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 qui \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh c\u00e1c Lu\u1eadt, ph\u00e1p l\u1ec7nh thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;<\/o:p><\/FONT><\/SPAN><\/P>

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 ng\u00e0y 03\/06\/2008; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2008\/N\u0110-CP ng\u00e0y 08\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/o:p><\/FONT><\/SPAN><\/P>

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 ng\u00e0y 03\/06\/2008; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; <\/o:p><\/FONT><\/SPAN><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; <\/o:p><\/FONT><\/SPAN><\/P>

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 134\/2008\/TT-BTC ng\u00e0y 31\/12\/2008 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam nh\u01b0 sau:<\/o:p><\/FONT><\/SPAN><\/P>

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/SPAN><\/B>g\u1ea1ch \u0111\u1ea7u d\u00f2ng th\u1ee9 4, Kho\u1ea3n 2.3, M\u1ee5c I, Ph\u1ea7n B<\/SPAN><\/B>Th\u00f4ng t\u01b0 s\u1ed1 134\/2008\/TT-BTC nh\u01b0 sau:<\/o:p><\/SPAN><\/B><\/FONT><\/P>

\u201c- Thu nh\u1eadp t\u1eeb L\u00e3i ti\u1ec1n vay: l\u00e0 thu nh\u1eadp c\u1ee7a B\u00ean cho vay t\u1eeb c\u00e1c kho\u1ea3n cho vay d\u01b0\u1edbi b\u1ea5t k\u1ef3 d\u1ea1ng n\u00e0o m\u00e0 kho\u1ea3n vay \u0111\u00f3 c\u00f3 hay kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng th\u1ebf ch\u1ea5p, ng\u01b0\u1eddi cho vay c\u00f3 hay kh\u00f4ng \u0111\u01b0\u1ee3c quy\u1ec1n h\u01b0\u1edfng l\u1ee3i t\u1ee9c c\u1ee7a ng\u01b0\u1eddi \u0111i vay; thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi (tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0 l\u00e3i ti\u1ec1n g\u1eedi ph\u00e1t sinh t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 t\u1ea1i Vi\u1ec7t Nam), k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n th\u01b0\u1edfng \u0111i k\u00e8m l\u00e3i ti\u1ec1n g\u1eedi (n\u1ebfu c\u00f3); thu nh\u1eadp t\u1eeb l\u00e3i tr\u1ea3 ch\u1eadm theo qui \u0111\u1ecbnh c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng; l\u00e3i tr\u00e1i phi\u1ebfu (tr\u1eeb tr\u00e1i phi\u1ebfu thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf), l\u00e3i ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi.<\/o:p><\/FONT><\/SPAN><\/P>

L\u00e3i ti\u1ec1n vay bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u00ed m\u00e0 B\u00ean Vi\u1ec7t Nam ph\u1ea3i tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng vay\u201d.<\/o:p><\/FONT><\/SPAN><\/P>

 <\/FONT><\/o:p><\/SPAN><\/B><\/P>

\u0110i\u1ec1u <\/SPAN><\/B>2<\/SPAN><\/B>.<\/SPAN><\/B>S\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/SPAN><\/B>\u0111<\/SPAN><\/B>i\u1ec3m b10, Kho\u1ea3n 3.1, M\u1ee5c III, Ph\u1ea7n B <\/SPAN><\/B>Th\u00f4ng t\u01b0 s\u1ed1 <\/SPAN><\/B>134\/2008\/TT-BTC <\/SPAN><\/B>nh\u01b0 sau:<\/SPAN><\/B><\/o:p><\/SPAN><\/B><\/FONT><\/P>

\u201c<\/SPAN>b10\/ \u0110\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, tr\u00e1i phi\u1ebfu (tr\u1eeb tr\u00e1i phi\u1ebfu thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf), ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ed5ng doanh thu b\u00e1n ch\u1ee9ng kho\u00e1n, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng\u201d. <\/o:p><\/FONT><\/SPAN><\/P>

\u0110i\u1ec1u 3. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/o:p><\/FONT><\/SPAN><\/B><\/P>

Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd<\/SPAN>. <\/o:p><\/SPAN><\/FONT><\/P>

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb, c\u01a1 s\u1edf kinh doanh ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.\/. <\/o:p><\/FONT><\/SPAN><\/P>

 <\/o:p><\/SPAN><\/I><\/P>

N\u01a1i nh\u1eadn:<\/o:p><\/FONT><\/SPAN><\/I><\/B><\/P>

– VP TW \u0110\u1ea3ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/o:p><\/FONT><\/SPAN><\/P>

– VP QH, VP Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc; <\/o:p><\/FONT><\/SPAN><\/P>

– C\u00e1c B\u1ed9, CQ ngang B\u1ed9, CQ thu\u1ed9c CP; <\/o:p><\/FONT><\/SPAN><\/P>

– Vi\u1ec7n ki\u1ec3m s\u00e1t NDTC; To\u00e0 \u00e1n NDTC; <\/o:p><\/FONT><\/SPAN><\/P>

– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/o:p><\/FONT><\/SPAN><\/P>

– VP BC\u0110 Trung \u01b0\u01a1ng v\u1ec1 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;<\/o:p><\/FONT><\/SPAN><\/P>

– C\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/o:p><\/FONT><\/SPAN><\/P>

– UBND, S\u1edf TC c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<\/o:p><\/FONT><\/SPAN><\/P>

– C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW; <\/o:p><\/FONT><\/SPAN><\/P>

– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9;<\/o:p><\/FONT><\/SPAN><\/P>

– C\u1ee5c ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/o:p><\/FONT><\/SPAN><\/P>

– C\u00f4ng b\u00e1o;<\/o:p><\/FONT><\/SPAN><\/P>

– Website Ch\u00ednh ph\u1ee7; <\/o:p><\/FONT><\/SPAN><\/P>

– Website B\u1ed9 T\u00e0i ch\u00ednh;<\/o:p><\/FONT><\/SPAN><\/P>

– L\u01b0u: VT; TCT (VT, CS).Trung<\/SPAN><\/o:p><\/SPAN><\/FONT><\/P>

 <\/FONT><\/o:p><\/SPAN><\/P><\/TD>

KT. B\u1ed8 TR\u01af\u1edeNG<\/o:p><\/FONT><\/SPAN><\/B><\/P>

TH\u1ee8 TR\u01af\u1edeNG<\/o:p><\/FONT><\/SPAN><\/B><\/P>

 <\/FONT><\/o:p><\/SPAN><\/B><\/P>

\u0111\u00e3 k\u00fd<\/o:p><\/FONT><\/SPAN><\/B><\/P>

 <\/FONT><\/o:p><\/SPAN><\/B><\/P>

 <\/FONT><\/o:p><\/SPAN><\/B><\/P>

 <\/FONT><\/o:p><\/SPAN><\/B><\/P>

                     \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/SPAN><\/B><\/o:p><\/SPAN><\/B><\/FONT><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNHC\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00facS\u1ed1: 64\/2010\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 22 th\u00e1ng 4n\u0103m 2010 TH\u00d4NG T\u01af S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 134\/2008\/TT-BTC ng\u00e0y 31\/12\/2008 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i […]<\/p>\n","protected":false},"author":2,"featured_media":17787,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17797"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17797"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17797\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/17787"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}