parties such as value added tax and special taxes and amounts collected on behalf of third parties shall not be included in revenue

Value added tax

Ngày tải lên : 13/09/2013, 00:08

... công ty địa kinh doanh dễ bị kiểm tra, họ chuyển trụ sở công ty sang địa bàn quận khác, sau biến nhà hàng, cửa hàng kinh donah thành đơn vị trực thuộc công ty Như vậy, hoạt động kinh doanh chỗ ... pháp kinh tế thông qua chế vận hành thuế GTGT cách xác định rõ đối tượng có tạo lợi nhuận từ GTGT hoạt động kinh doanh phải nộp thuế GTGT, khấu trừ thuế đầu vào cho thành phần, đối tượng kinh doanh ... mua hàng hóa người hóa đơn) làm nảy sinh tượng thuế trùng thuế nguy gian lận thuế Trong trường hợp doanh nghiệp thực phương pháp khấu trừ thuế GTGT có quan hệ kinh tế với doanh nghiệpthực tính thuế...

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THUẾ GIÁ TRỊ GIA TĂNG (Value Added Tax - VAT)

Ngày tải lên : 23/10/2013, 20:15

... chức, cá nhân sản xuất, kinh doanh hàng hóa, dịch vụ chịu thuế GTGT (cơ sở kinh doanh) tổ chức, cá nhân NK hàng hóa chịu thuế GTGT (người NK) • Tổ chức, cá nhân sản xuất, kinh doanh Việt Nam mua ... dụng; kinh doanh chứng khoán; chuyển nhượng vốn; dịch vụ tài phái sinh, bao gồm hoán đổi lãi suất, hợp đồng kỳ hạn, hợp đồng tương lai, quyền chọn mua, bán ngoại tệ dịch vụ tài phái sinh khác ... tính trực tiếp giá trị gia tăng (Điều 11): áp dụng Cơ sở kinh doanh tổ chức, cá nhân nước kinh doanh sở thường trú VN có thu nhập phát sinh VN chưa thực đầy đủ chế độ kế toán, hoá đơn, chứng từ;...

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CHƯƠNG IV THUẾ GTGT VALUE ADDED TAX (VAT) pdf

Ngày tải lên : 28/06/2014, 00:20

... kiện mở rộng hợp tác kinh tế VN với nước giới 4.2- Đối tượng chịu thuế, đối tượng không chịu thuế & đối tượng nộp thuế 4.2.1- Đối tượng chịu thuế Là h/hóa, d/vụ dùng cho SX, kinh doanh tiêu dùng ... góp kỳ VD4: Cty KD xe máy bán xe Honđa, trả tiền ngay, giá bán chưa có thuế VAT 24trđ/xe • Nếu mua trả góp tháng số tiền người mua trả góp phải trả: 27trđ/xe Trong tháng 3/2008 Cty bán 10 xe Giá ... hành (giá bìa) giá có VAT Trường hợp bán không theo giá bìa VAT tính giá bán 16- Đối với dịch vụ Casino, trò chơi điện tử có thưởng, giải trí có đặt cược số tiền thu từ hoạt động bao gồm thuế TTĐB...

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Improvements in the value added calculations and analyses in vietnam transport

Ngày tải lên : 11/10/2014, 05:06

... Describing and analyzing the basic economic phenomena, from production, consumption and accumulation of wealth in the economy - Allowing the construction and analysis of economic models - Meeting ... needs of international comparisons 1.1.3 Basic concept of the SNA The concept of production: Production is the process of using labor and machinery of the institutional unit to transfer the cost of ... productionconditions and results, as well as the process of creating income, distribution, redistribution,its final use of the income of the economy and institutional sector The SNA represents a tool to measure...

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A Proposed International Accounting Standard Reporting Turnover and Tax by Location A proposal by Richard Murphy BSc FCA on behalf of the Association for Accountancy and Business Affairs pptx

Ngày tải lên : 29/03/2014, 14:20

... entity; so assisting assessment of vulnerability within the internal supply chain in vertically integrated organisations 2.3 taxation risk; by reason of being able to determine the degree of inherent ... high profits in proportion to value added in association with low taxes in proportion to profit In addition to these transaction based issues those with an interest in CSR will also have an interest ... Governments will be able to assess the contribution transnational corporations are making to their state and appraise whether trading and taxation justice is being done on behalf of the citizens...

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Báo cáo y học: " Induction of galectin-1 expression by HTLV-I Tax and its impact on HTLV-I infectivity" ppt

Ngày tải lên : 13/08/2014, 05:21

... Figure 2C, Tax expression indeed increased the expression of galectin-1 in both T cell lines As the data suggest that HTLV-I Tax induces the expression of galectin-1 in non-T and T cell lines, it ... Galectin-1 0,05 β-Actin phΒ Tax7 03 Tax TaxM22 TaxWT Figure of Analysis galectin-1 expression in WT and mutant Tax- expressing cells Analysis of galectin-1 expression in WT and mutant Tax- expressing ... bidirectional interaction between HTLV-I and galectin-1 The data demonstrated that expression of galectin-1 was increased in chronically HTLV-I-infected cells and that this modulation of galectin-1...

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Native and Non-Native approaches to teaching English as a Global Lingua Franca as perceived by teachers and students at the Faculty of English Language Teacher Education, ULIS – VNU

Ngày tải lên : 04/08/2015, 09:39

... Language in the global context Singapore: SEAMEO Regional Language Centre House, J (1999) Misunderstanding in intercultural communication: Interactions in English as a lingua franca and the myth of ... programs: Perceptions of native and nonnative English-speaking practitioners In Kamhi-Stein (ed.), Learning and teaching from experience: Perspectives on nonnative English-speaking professionals Ann ... impact of globalization on language teaching in Japan In D Block & D Cameron (Eds.), Globalization and language teaching London: Routledge Kuo, I-C (2006) Addressing the issue of teaching English as...

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Anchorage and resistance to uprooting forces of eelgrass (Zostera marina L.) shoots planted in slag substrates

Ngày tải lên : 05/09/2013, 09:38

... regimes in Seto Inland Sea, it is possible that slag can be used as a potential substrate in artificial eelgrass bed constructions in Seto Inland Sea - 94 - Journal of Water and Environment Technology, ... further increase of silt-clay content to 20% did not effect to further increase in LER On the other hand, for the GS+DS mixtures, the highest LER was exhibited by the plants in the mixture containing ... in the slag + DS substrates MATERIALS AND METHODS Eelgrass collection and acclimatization The eelgrass plants were taken from well established eelgrass beds of Yoshina tidal flat in Seto Inland...

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Measuring the Statutory and Regulatory Constraints on Department of Defense Acquisition - An Empirical Analysis doc

Ngày tải lên : 15/03/2014, 20:20

... and regulations are intended to have benefits as well as costs Benefits include providing mechanisms for oversight and accountability, preserving information on program status and decision making, ... office personnel who nothing but comply with non -value- added or burdensome statutes and regulations, and whose jobs would not be necessary if changes in statutes and regulations and implementing processes ... 2006 4 Measuring the Statutory and Regulatory Constraints on Department of Defense Acquisition Based on numerous anecdotes associated with this cause -and- effect assertion, the acquisition community...

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Báo cáo khoa học: Mutual effects of proton and sodium chloride on oxygenation of liganded human hemoglobin Oxygen afﬁnities of the a and b subunits potx

Ngày tải lên : 16/03/2014, 14:20

... in the O2-binding properties of the tetramer may be inferred to take place By contrast, at pH values of 6.8 and 7.4, addition of NaCl to a concentration of 0.5 m results not only in an increase ... oxygenation is assumed to be altered with increasing ionic strength of the solvent [31] Therefore, to investigate the effect of NaCl on O2 binding to tetrameric HbA, the contribution of O2 rebinding ... could be determined using a single ﬂash photolysis experiment The approach is based on determination of the bimolecular association rate constant of O2 rebinding and the quantum yield of BR,...

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Globalisation and the Impact on Health A Third World View pot

Ngày tải lên : 22/03/2014, 10:20

... social and economic disintegration of native societies as well as their integration with the global market economy This had a major lasting impact on health conditions in the Third World Integration ... (42 million) were living in poverty, with 18 million living in conditions of extreme poverty and ‘malnutrition has become the normal condition of society’ (Ibid:282) In Chile between 1980 and 1990, ... additional expenditure of US$194 million with a reduction of 45.5 percent in the consumption of medicines, as a result of a price increase of some 270 percent: the increase in remittances of foreign...

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Measuring the Statutory and Regulatory Constraints on Department of Defense Acquisition - An Empirical Analysis pptx

Ngày tải lên : 23/03/2014, 02:20

... and regulations are intended to have benefits as well as costs Benefits include providing mechanisms for oversight and accountability, preserving information on program status and decision making, ... office personnel who nothing but comply with non -value- added or burdensome statutes and regulations, and whose jobs would not be necessary if changes in statutes and regulations and implementing processes ... 2006 4 Measuring the Statutory and Regulatory Constraints on Department of Defense Acquisition Based on numerous anecdotes associated with this cause -and- effect assertion, the acquisition community...

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Báo cáo khoa học: "Information Classification and Navigation Based on 5W1H of the Target Information" doc

Ngày tải lên : 31/03/2014, 04:20

... Multi-dimensional classification example (2) trieval and multi-dimensional classification because they only add unnecessary information and not remove necessary information The precision independent of ... classification and navigation W ~ W I H Classification and Navigation X~; Conventional keyword-based retrieval does not consider logical relationships between keywords For example, the condition, ... more functions More informative indexing such as semantic indexing and conceptual indexing can theoretically provide more sophisticated classification However, this indexing is not always successful...

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Financial Audit Services: On behalf of the Comptroller and Auditor General and the Northern Ireland Audit Office Invitation to Tender potx

Ngày tải lên : 19/06/2014, 21:20

... Clarified International Standards on Auditing 2.11 Clarified International Standards on Auditing (UK and Ireland) were issued in October 2009 and will apply to the audits in these contracts Reclassification ... comprise financial audits conducted in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing Practices Board The C&AG has personal responsibility for signing the ... submissions must be in the English language and all prices must be exclusive of VAT and in pounds sterling Submission of tenders 3.7 Two hard copies of the tender (in one package) should be submitted...

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báo cáo hóa học:" Effects of TGF-β1 and IGF-1 on proliferation of human nucleus pulposus cells in medium with different serum concentrations" pptx

Ngày tải lên : 20/06/2014, 00:20

... conditions were used to assess the influence of changes in the external environment of the cells on their responsiveness to growth factors Growth factors were added in increasing concentrations ... intradiscal administration of osteogenic protein-1 by injection in vivo resulted in an increased disc height present at 2, 4, and weeks and an increase in proteoglycan content of the rabbit nucleus ... remarkably Alini et al[11] observed an increase and maintain in density of bovine NP cells and synthesis Page of 11 (page number not for citation purposes) Journal of Orthopaedic Surgery and Research...

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báo cáo hóa học:" Challenges in access to health services and its impact on Quality of Life: a randomised population-based survey within Turkish speaking immigrants in London" ppt

Ngày tải lên : 20/06/2014, 16:20

... socioeconomic class, poor access to health services, being ill, poor community integration and being obese on physical well-being and also significant effects of low income and poor community integration ... Organization (WHO) defines QoL as an individual’s perception of their position in life in the context of the culture and value systems in which they live WHOQOL BREF is a QoL assessment tool and was ... intervention in 1974 This group’s ties to Britain are stronger, as Cyprus was a British colony until 1960 Migration from mainland Turkey to Britain due to various economic and political reasons began in...

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báo cáo hóa học:" The impact of iron overload and its treatment on quality of life: results from a literature review" pptx

Ngày tải lên : 20/06/2014, 16:20

... However, mention of the impact on QoL of infusion ICT appears in a number of instances In one such study, over 50% of patients reported that their activities were often or very often prevented ... for the impact of infusion ICT on the QoL of patients with iron overload In thalassemia, the impact of infusion ICT on QoL is most profound, since patients are required to begin treatment at ... 'cost benefit', 'cost consequence', 'economic evaluation' and 'utility' as the main search terms In addition, Evidence Based Medicine (EMB) reviews were searched including Cochrane Database of Systematic...

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It hurts to love someone and not be loved in return pdf

Ngày tải lên : 21/06/2014, 11:20

... phúc 19) The beginning of love is to let those we love be just perfectly themselves, and not twist them with our own image Otherwise; we love only the reflection of ourselves we find in them 19) ... born, you were crying and everyone around you was smiling Live your life so that when you die, you're the one who is smiling and everyone around you is crying 24) Khi bạn sinh ra, bạn khóc người ... thành bạn Nếu yêu họ mà 20) The happiest of people don't necessarily have the best of everything; they just make the most of everything that comes along their way 20) Hạnh phúc người không thiết...

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Effect of homogenizing pressure and sterilizing condition on quality of canned high fat coconut milk pps

Ngày tải lên : 08/08/2014, 15:22

... 43 was accompanied an increase in pseudoplasticity and waswith This observation was values of ﬂow behavior indexshown by a decrease in (n) consistent (2002) They reported that the emulsion with ... a increase decrease the consistency in index (K) was observed decrease in increasing temperature, indicating a with apparent viscosity at higher temperatures 3.2 Eﬀect on fat structure of coconut ... particle–particle interaction in the emulsions (Charm, 1962) The consistency index an was observed the indicator of to vis- in- creased with the (K) is and in homogenizing be cous nature of the system...

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Báo cáo khoa học: "Growth-chamber trial on frost hardiness and field trial on flushing of sessile oak" pdf

Ngày tải lên : 08/08/2014, 19:21

... were not consistent This inconsistency might be explained by genetic variation or perhaps be- plant preconditioning was not always identical The comparison of late frost damage and flushing showed ... stages of development and terminal buds and lammas shoots sustained 100% damage at - °C While interprovenance variations of frost hardiness were found, the hardiness ranking was not consistent ... hardiness of forest tree species should be: 1) hardiness of organs and tissues at different stages of development; 2) variation of hardiness between provenances; and 3) variation of flushing...

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