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t-tat. ' *6 ((/g 
Bg rAr cuiNn 
TONG CUC THUE 
ceNG HoA xA Hgl cgu Ncui,l vrET NAM 
DQc I$p - Tg do - H4nh phric 
56: 
'gT9 
/TCT.CS 
V/v chinh s6ch thu6 TNDN 
Hd N|i, ngdy g( thdng t ndm 20t4 
Kfnh gui: C6ng ty TNHH Samsung Electronics Vit Nam 
(Dia chi: KCN Yan Phong I, xd Yan Trung, huyQn YOn phong, tinh Biic Ninh) 
ml T6ng cpc Thu nhfln dugc cdng vdn s6 0207IL4-FIN-SEV ngey Anl20t4 
cira C6ng ty TNHH Samsung Electronics Vit Nam (qEU hoi v di6u kiQn thanh 
torin kh6ng dung tiAn.mAt aOi vOi kho6n c6ng t6c phf cira c6n bO khi di cdng tdc 
nr16c ngodi. VO v0n d6.niry, sau khi xin f ki6n chi d4o ctra lSnh dgo B0 Tai chinh, 
Tdng cuc Thu6 c6 f ki6n nhu sau: 
- Tai Kho6n I DiAu 6 th6ng tu s5 7812014/TT-BTC ngiy t8l6ll014 cria 
B0 Tei chinh quy dlnh v6 chi phi duoc tru: 
"a) Khodn chi thwc d phdt sinh han quan ddn hoqt dfing sdn xudt, kinh 
doanh crta doanh nghiQp; 
b) Khodn chi c6 d{t hod don, chwng t* hqp phdp theo quy dinh cila phdp luQt. 
c) Khoan chi nu co hod don mua h4n7 hod, dich vt1 t*ng ldn cd gid tri tb 
20 triu ddng tro Mn (gid dQ bao g6m thue GTGT) khi thanh tidn phdi ia ,hn g 
til thanh todn kh6ng ditng tiin mfit. 
Chting t* thanh todn kh6ng dilng tiin mdt th4c hiQn theo quy dinh cr)a cdc 
vdn ban phdp luQt vO thui gid tr! gia tdng. " 
- Tai Khoin 2, khoin 3 vi kho6n 4 Eiu 15, Chucrng III Th6ng tu s6 
21912013/TT-BTC ngay 3lll2l20l3 cria B0 Tei chfnh quy ctinh: 
"2. C6 chang tir thanh todn khing ditng tiin mdt dOi vAi hdng h6a, dich vqt 
mua vdo (bao g6m cd hdng hod nhdp khiiu) t* hai muoi triu dAig ff6 In, trti 
trl truong hqp t6ng.gid tri hdng hod, dicl vu mua vdo tbng ldn theo h6a don duai 
hai muoi triu d6ng theo gia dd c6 thuA GTGT. 
Chilmg tir thanh todn kh6ng dilng tiin mdt gdm chilmg tir thanh todn qua 
ngdn hdng vd chyrn7 ti thanh todn kh6ng dilng tiin mfrt khdc haong ddn tui khoan 
3 vd khodn 4 Diu ndy. 
j Chilmg.til thanh todn qua ngdn hdng daqc hiiiu la co chung tir chrhng 
minh vic chuy2n tin til tdi khodn cila b1n mua sang tdi khoan cila b1n bdn (tdi 
khodn cila bAn mua vd tdi khodn cfia b1n bdn phdi la tdi khoan dd ddng lry hodc 
thong bdo voi co quan thul) md tai cdc t6 chuc cung ung dich vu thanh todn theo 
cdc hinh thac thanh todn phit hqp voi quy dinh cila phdp ludt Hi6n hdnh nhu sdc, 
uy nhiQm chi hodc lnh chi, ujt nhim thu, nhd thu, thd ngdn hdng, thd tfn d4ng, 
sim din thoai (vi diQn ta) vd cac hinh thac thanh todn khdc theo quy dinh (bao
gim cd trudng ho.p bn mua thanh todn tir tdi khodn cfia bAn mua sang tdi khodn 
bhn bdn mqng tn chfi doanh nghiQp tu nhdn hofic b4n mua thanh todn ti tdi 
khoan ctia.bOn mua mang tn chil doanh nghiQp tu nhdn sqng tdi khqdn, b1n bdn 
ndu tdi khodn ndy dd duqc ddng lry giao dich voi co quan thu)- 
4. Cdc trudng hqp thanh todn Eh6ng dilng tiin mdt khdc aA miiu trir thud 
GTGT ddu vdo 96*' 
c) Trudng hqp hdng hod, dich vQt mua udo duqc thanh todn uf quyin qrg 
bn thu ba thanh todn qua ngdn hdng (bao g6m cd tradng hry bAn bdn yZu cdu 
bln mua thanh todn tin qua ngdn hdng cho bn th* ba do bn bdn chi dinh) thi 
viQc thanh todn theo ujt quyn hoQc thanh todn cho bn thth ba theo chi dlnh cfia 
bhn bdn phai duqc quy ilinh cw th^trong hqp ding &r6i hinh ththc vdn bdn vd bOn 
thu ba ld mt phdp nhdn hoQc th1 nhdn dang hoqt d|ng theo quy dinh cila phdp 
luQt. " 
Cdn cir c6cquy dinh n6u tr6n, trudrng hqp doanh nghiQp cri c6n b0 di c6ng 
t6c nudc ngodi nu c6 phdt sinh chi phi vugt muc 2A triQu cl6ng thi vi6c thanh 
toan bing the tin dUng cua c6 nhdn dugc cu di cdng tric dugc ch6p nh?n dtr diAu 
kien b frintr ttrirc thanh to6n kh6ng dtng tiiin mflt vd.kho6n chi niy sE dugc tinh 
viro chi phi duqc tru khi x6c dinh thu nhfp chlu thu6 nu d6p img c6c ili6u kiQn 
sau: 
+ C6 h6a dcrn, chimg ttr phu hgp do ngudi cung c6p hdng h6a, dfch vq giao 
*rftt; 
+ Doanh nghiQp c6 quy6t dinh hoac vdn bin ctr c5n bO di c6ng tdc; 
Ngodi ra,. dO thu4n tiQn trong c6ng t6c.qu6n l;f, itAm b6o tinh.minh b4ch, 
doanh nghiQp cdn xdy dyng, ban hdnh quy chtS tdi chfnh ho{c quy chti nQi bQ quy 
dinh/ho4c cho ph6p: c6n bQ dugc ph6p thanh to6n khoin c6ng tdc phi bdng th6 do 
c6 nh6n ld chtr th6 vd khoan chi niry sau d6 duoc Doanh nghiQp thanh toin lpi cho 
cdn b0. 
Tgtg cpc Thu6 tri ldi dC Cdng ty TNHH Samsung Electronics ViQt Nam 
dugc bit.l . / 
Noi nhQn ,rr/ 
- Nhu trn; 
- BQ truong (il6 b6o c6o); 
- TTr Ed Hoang Anh Tu6n (d b6o c5o); 
- Cuc Thuti c6c tinh, TP trgc thuQc TW; 
- C6c Vu CST, PC, CDKT&KT (BTC); 
- C6c Vu PC, KK&KTT, TTr, DNL (TCT); 
- Website Ti5ng cuc Thu6; 
- Luu:VT, CS (3b).p 
KT. TONG CVC TRr/0NG 
PHO TONG CUC TRrtoNG 
R os 
6E#
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Cv 1694 btc-cst chi phi mua bao hiem suc khoe la chi phi phuc loi duoc tinh c...
ktnhaque
Chuyen de-thang-11-r so叩t h畛 s董 khai thu畉 tr動畛c thanh ki畛m tra (01 bu畛i)
Chuyen de-thang-11-r so叩t h畛 s董 khai thu畉 tr動畛c thanh ki畛m tra (01 bu畛i)
ktnhaque
Thong tu 151 2014 hd nd 91-2014
Thong tu 151 2014 hd nd 91-2014
ktnhaque
Thong tu 151 2014 hd nd 91-2014
Thong tu 151 2014 hd nd 91-2014
ktnhaque
Khai qu箪
Khai qu箪
ktnhaque
14041 btc-tct-v-v-動u 達i thu畉 tndn 畛i v畛i doanh nghi畛p ni棚m y畉t ch畛ng kho叩n ...
14041 btc-tct-v-v-動u 達i thu畉 tndn 畛i v畛i doanh nghi畛p ni棚m y畉t ch畛ng kho叩n ...
ktnhaque
Thong tu so 119 2014 tt_ btc
Thong tu so 119 2014 tt_ btc
ktnhaque
Thu畉 gtgt
Thu畉 gtgt
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L畛ch t畉p hu畉n
L畛ch t畉p hu畉n
ktnhaque
晦畛c鞄+岳温沿+鞄顎温稼+界鞄庄稼鞄+壊温界鞄+岳鞄顎艶+07.2014
晦畛c鞄+岳温沿+鞄顎温稼+界鞄庄稼鞄+壊温界鞄+岳鞄顎艶+07.2014
ktnhaque
Cong van so 1381 tct tncn ve cac khoan phu cap khong tinh thue
Cong van so 1381 tct tncn ve cac khoan phu cap khong tinh thue
ktnhaque
K棚 khai n畛p thu畉 gtgt
K棚 khai n畛p thu畉 gtgt
ktnhaque
K棚 khai n畛p thu畉 gtgt
K棚 khai n畛p thu畉 gtgt
ktnhaque
Hon thu畉 gtgt
Hon thu畉 gtgt
ktnhaque
C担ng t叩c k畉 to叩n thu畉
C担ng t叩c k畉 to叩n thu畉
ktnhaque
Thu畉 gtgt 畛i v畛i ti畛n b畛i th動畛ng gi叩 tr畛 ti nguy棚n r畛ng
Thu畉 gtgt 畛i v畛i ti畛n b畛i th動畛ng gi叩 tr畛 ti nguy棚n r畛ng
ktnhaque

Cv

  • 1. t-tat. ' *6 ((/g Bg rAr cuiNn TONG CUC THUE ceNG HoA xA Hgl cgu Ncui,l vrET NAM DQc I$p - Tg do - H4nh phric 56: 'gT9 /TCT.CS V/v chinh s6ch thu6 TNDN Hd N|i, ngdy g( thdng t ndm 20t4 Kfnh gui: C6ng ty TNHH Samsung Electronics Vit Nam (Dia chi: KCN Yan Phong I, xd Yan Trung, huyQn YOn phong, tinh Biic Ninh) ml T6ng cpc Thu nhfln dugc cdng vdn s6 0207IL4-FIN-SEV ngey Anl20t4 cira C6ng ty TNHH Samsung Electronics Vit Nam (qEU hoi v di6u kiQn thanh torin kh6ng dung tiAn.mAt aOi vOi kho6n c6ng t6c phf cira c6n bO khi di cdng tdc nr16c ngodi. VO v0n d6.niry, sau khi xin f ki6n chi d4o ctra lSnh dgo B0 Tai chinh, Tdng cuc Thu6 c6 f ki6n nhu sau: - Tai Kho6n I DiAu 6 th6ng tu s5 7812014/TT-BTC ngiy t8l6ll014 cria B0 Tei chinh quy dlnh v6 chi phi duoc tru: "a) Khodn chi thwc d phdt sinh han quan ddn hoqt dfing sdn xudt, kinh doanh crta doanh nghiQp; b) Khodn chi c6 d{t hod don, chwng t* hqp phdp theo quy dinh cila phdp luQt. c) Khoan chi nu co hod don mua h4n7 hod, dich vt1 t*ng ldn cd gid tri tb 20 triu ddng tro Mn (gid dQ bao g6m thue GTGT) khi thanh tidn phdi ia ,hn g til thanh todn kh6ng ditng tiin mfit. Chting t* thanh todn kh6ng dilng tiin mdt th4c hiQn theo quy dinh cr)a cdc vdn ban phdp luQt vO thui gid tr! gia tdng. " - Tai Khoin 2, khoin 3 vi kho6n 4 Eiu 15, Chucrng III Th6ng tu s6 21912013/TT-BTC ngay 3lll2l20l3 cria B0 Tei chfnh quy ctinh: "2. C6 chang tir thanh todn khing ditng tiin mdt dOi vAi hdng h6a, dich vqt mua vdo (bao g6m cd hdng hod nhdp khiiu) t* hai muoi triu dAig ff6 In, trti trl truong hqp t6ng.gid tri hdng hod, dicl vu mua vdo tbng ldn theo h6a don duai hai muoi triu d6ng theo gia dd c6 thuA GTGT. Chilmg tir thanh todn kh6ng dilng tiin mdt gdm chilmg tir thanh todn qua ngdn hdng vd chyrn7 ti thanh todn kh6ng dilng tiin mfrt khdc haong ddn tui khoan 3 vd khodn 4 Diu ndy. j Chilmg.til thanh todn qua ngdn hdng daqc hiiiu la co chung tir chrhng minh vic chuy2n tin til tdi khodn cila b1n mua sang tdi khoan cila b1n bdn (tdi khodn cila bAn mua vd tdi khodn cfia b1n bdn phdi la tdi khoan dd ddng lry hodc thong bdo voi co quan thul) md tai cdc t6 chuc cung ung dich vu thanh todn theo cdc hinh thac thanh todn phit hqp voi quy dinh cila phdp ludt Hi6n hdnh nhu sdc, uy nhiQm chi hodc lnh chi, ujt nhim thu, nhd thu, thd ngdn hdng, thd tfn d4ng, sim din thoai (vi diQn ta) vd cac hinh thac thanh todn khdc theo quy dinh (bao
  • 2. gim cd trudng ho.p bn mua thanh todn tir tdi khodn cfia bAn mua sang tdi khodn bhn bdn mqng tn chfi doanh nghiQp tu nhdn hofic b4n mua thanh todn ti tdi khoan ctia.bOn mua mang tn chil doanh nghiQp tu nhdn sqng tdi khqdn, b1n bdn ndu tdi khodn ndy dd duqc ddng lry giao dich voi co quan thu)- 4. Cdc trudng hqp thanh todn Eh6ng dilng tiin mdt khdc aA miiu trir thud GTGT ddu vdo 96*' c) Trudng hqp hdng hod, dich vQt mua udo duqc thanh todn uf quyin qrg bn thu ba thanh todn qua ngdn hdng (bao g6m cd tradng hry bAn bdn yZu cdu bln mua thanh todn tin qua ngdn hdng cho bn th* ba do bn bdn chi dinh) thi viQc thanh todn theo ujt quyn hoQc thanh todn cho bn thth ba theo chi dlnh cfia bhn bdn phai duqc quy ilinh cw th^trong hqp ding &r6i hinh ththc vdn bdn vd bOn thu ba ld mt phdp nhdn hoQc th1 nhdn dang hoqt d|ng theo quy dinh cila phdp luQt. " Cdn cir c6cquy dinh n6u tr6n, trudrng hqp doanh nghiQp cri c6n b0 di c6ng t6c nudc ngodi nu c6 phdt sinh chi phi vugt muc 2A triQu cl6ng thi vi6c thanh toan bing the tin dUng cua c6 nhdn dugc cu di cdng tric dugc ch6p nh?n dtr diAu kien b frintr ttrirc thanh to6n kh6ng dtng tiiin mflt vd.kho6n chi niy sE dugc tinh viro chi phi duqc tru khi x6c dinh thu nhfp chlu thu6 nu d6p img c6c ili6u kiQn sau: + C6 h6a dcrn, chimg ttr phu hgp do ngudi cung c6p hdng h6a, dfch vq giao *rftt; + Doanh nghiQp c6 quy6t dinh hoac vdn bin ctr c5n bO di c6ng tdc; Ngodi ra,. dO thu4n tiQn trong c6ng t6c.qu6n l;f, itAm b6o tinh.minh b4ch, doanh nghiQp cdn xdy dyng, ban hdnh quy chtS tdi chfnh ho{c quy chti nQi bQ quy dinh/ho4c cho ph6p: c6n bQ dugc ph6p thanh to6n khoin c6ng tdc phi bdng th6 do c6 nh6n ld chtr th6 vd khoan chi niry sau d6 duoc Doanh nghiQp thanh toin lpi cho cdn b0. Tgtg cpc Thu6 tri ldi dC Cdng ty TNHH Samsung Electronics ViQt Nam dugc bit.l . / Noi nhQn ,rr/ - Nhu trn; - BQ truong (il6 b6o c6o); - TTr Ed Hoang Anh Tu6n (d b6o c5o); - Cuc Thuti c6c tinh, TP trgc thuQc TW; - C6c Vu CST, PC, CDKT&KT (BTC); - C6c Vu PC, KK&KTT, TTr, DNL (TCT); - Website Ti5ng cuc Thu6; - Luu:VT, CS (3b).p KT. TONG CVC TRr/0NG PHO TONG CUC TRrtoNG R os 6E#