Warning (2): session_start(): open(/tmp/sess_0f1vganbgo8v9uv6j8ie8vm8r2, O_RDWR) failed: No space left on device (28) [APP/Config/bootstrap.php, line 2]
session_start - [internal], line ??
include - APP/Config/bootstrap.php, line 2
Configure::bootstrap() - CORE/Cake/Core/Configure.php, line 92
include - CORE/Cake/bootstrap.php, line 146
[main] - APP/webroot/index.php, line 77
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_list) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 176
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/persistent/myapp_cake_core_cake_dev_vie) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
I18n::translate() - CORE/Cake/I18n/I18n.php, line 176
__d - CORE/Cake/basics.php, line 560
Cache::write() - CORE/Cake/Cache/Cache.php, line 307
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 176
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Warning (512): _cake_core_ cache was unable to write 'cake_dev_vie' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
I18n::translate() - CORE/Cake/I18n/I18n.php, line 176
__d - CORE/Cake/basics.php, line 560
Cache::write() - CORE/Cake/Cache/Cache.php, line 307
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 176
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_list' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 176
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_list) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 193
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_list' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 193
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_news) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_news' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_news) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_news' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Công văn số 2272/TCT-KK về điều kiện khấu trừ thuế giá trị gia tăng (VAT)
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_categories) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::submenuproduct() - APP/Controller/CommentController.php, line 27
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Elements/menu.ctp, line 6
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_categories' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::submenuproduct() - APP/Controller/CommentController.php, line 27
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Elements/menu.ctp, line 6
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_categories) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::submenuproduct() - APP/Controller/CommentController.php, line 27
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Elements/menu.ctp, line 6
View::_evaluate() - CORE/Cake/View/View.php, line 920
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_categories' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::submenuproduct() - APP/Controller/CommentController.php, line 27
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Elements/menu.ctp, line 6
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
View::element() - CORE/Cake/View/View.php, line 424
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_banners) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::adv() - APP/Controller/CommentController.php, line 221
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 214
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_banners' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::adv() - APP/Controller/CommentController.php, line 221
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 214
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_banners) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::adv() - APP/Controller/CommentController.php, line 221
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 214
View::_evaluate() - CORE/Cake/View/View.php, line 920
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_banners' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::adv() - APP/Controller/CommentController.php, line 221
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 214
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
View::renderLayout() - CORE/Cake/View/View.php, line 539
Công văn số 2272/TCT-KK về điều kiện khấu trừ thuế giá trị gia tăng (VAT)
Thứ năm,
26-06-2014 , 09:03:00 AM
Kính gửi: Cục Thuế thành phố Đà Nắng
Tổng cục Thuế nhận được công văn số 661/CT-TTHT đề ngày 28/2/2013 của Cục Thuế thành phố Đà Nẵng đề nghị hướng dẫn về chứng từ làm căn cứ để tính vào chi phí được trừ khi tính thuế thu nhập doanh nghiệp (TNDN) và kê khai, khấu trừ thuế giá trị gia tăng (GTGT) liên quan đến vé máy bay điện tử của Công ty TNHH Sao Việt Non Nước, về vấn đề này, Tổng cục Thuế có ý kiến như sau:
Tại điểm 2.8 Mục 2 Điều 6 Thông tư số 123/2012/TT-BTC ngày 27/7/2012 của Bộ Tài chính quy định các khoản chi được trừ và không được trừ khi xác định thu nhập chịu thuế thu nhập doanh nghiệp:
“...Trường hợp doanh nghiệp có mua vé máy bay qua website thương mại điện tử cho người lao động đi công tác để phục hoạt động sản xuất kinh doanh của doanh nghiệp thì chứng từ làm căn cứ đế tính vào chi phí được trừ là vé máy bay điện tử, thẻ lên máy bay (boarding pass) và chứng từ thanh toán của doanh nghiệp có cá nhân tham gia hành trình vận chuyến
Khoản 1 Điều 15 Thông tư số 06/2012/TT-BTC ngày 11/01/2012 của Bộ Tài chính quy định về điều kiện khấu trừ thuế GTGT đầu vào:
“ Có hóa đơn giá trị gia tăng hợp pháp của hàng hoá, dịch vụ mua vào hoặc chứng từ nộp thuế giá trị gia tăng khâu nhập khẩu hoặc chứng từ nộp thuế GTGT thay cho phía nước ngoài theo hướng dẫn của Bộ Tài chính áp dụng đối với các tổ chức nước ngoài không có tư cách pháp nhân Việt Nam và cá nhân nước ngoài kinh doanh hoặc có thu nhập phát sinh tại Việt Nam. ”
Căn cứ các quy định nêu trên, trường hợp Công ty TNHH Sao Việt Non Nước mua vé máy bay qua website thương mại điện tử cho nhân viên đi công tác để phục vụ hoạt động sản xuất kinh doanh của Công ty thì chứng từ làm căn cứ để tính vào chi phí được trừ khi tính thuế TNDN là vé máy bay điện tử, thẻ lên máy bay (boarding pass) mang tên cá nhân tham gia hành trình vận chuyển, đồng thời chứng từ thanh toán phải được ghi tên của công ty.
Trường hợp nhân viên của công ty được cử đi công tác và tự túc mua vé máy bay, thanh toán bằng thẻ ATM hoặc thẻ tín dụng mang tên cá nhân, sau đó về thanh toán lại với Công ty thì các hóa đơn, chứng từ nêu trên Công ty không được kê khai khấu trừ thuế GTGT đầu vào và không được tính vào chi phí được trừ khi tính thuế TNDN.
Tổng cục Thuế trả lời để Cục Thuế thành phố Đà Nang được biết, hướng dẫn đơn vị thực hiện./.
Được chuyển đổi từ Công ty TNHH Tư vấn Đầu tư Á Đông (thành lập ngày 23 tháng 7 năm 2004), trải qua 20 năm hoạt động, các Luật sư chủ chốt của Công ty Luật Á Đông đã có một bề dày kinh nghiệm tư vấn trong lĩnh vực pháp luật đầu tư và pháp luật doanh nghiệp.
Bên cạnh những kinh nghiệm chuyên môn, các luật sư và chuyên viên pháp lý của Công ty Luật Á Đông luôn thấm nhuần cách nghĩ " Luật sư luôn là người bạn đồng hành mang lại sự yên tâm và an toàn cho doanh nghiệp trong các hoạt động kinh doanh ". Do vậy, trong quá trình cung cấp dịch vụ của mình, Công ty Luật Á Đông luôn được khách hàng đánh giá là một đơn vị tư vấn có đội ngũ nhân viên tận tâm...
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FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::setting() - APP/Controller/CommentController.php, line 217
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 269
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_settings' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::setting() - APP/Controller/CommentController.php, line 217
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 269
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_settings) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::setting() - APP/Controller/CommentController.php, line 217
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 269
View::_evaluate() - CORE/Cake/View/View.php, line 920
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_settings' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::setting() - APP/Controller/CommentController.php, line 217
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 269
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
View::renderLayout() - CORE/Cake/View/View.php, line 539
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FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::doitac() - APP/Controller/CommentController.php, line 236
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 331
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_partners' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::doitac() - APP/Controller/CommentController.php, line 236
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 331
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
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FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::doitac() - APP/Controller/CommentController.php, line 236
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 331
View::_evaluate() - CORE/Cake/View/View.php, line 920
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_partners' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::doitac() - APP/Controller/CommentController.php, line 236
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 331
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
View::renderLayout() - CORE/Cake/View/View.php, line 539
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FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
App::shutdown() - CORE/Cake/Core/App.php, line 893
[main] - [internal], line ??
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Cache::write() - CORE/Cake/Cache/Cache.php, line 309
App::shutdown() - CORE/Cake/Core/App.php, line 893
[main] - [internal], line ??
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FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DboSource::__destruct() - CORE/Cake/Model/Datasource/DboSource.php, line 3279
[main] - [internal], line ??
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Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DboSource::__destruct() - CORE/Cake/Model/Datasource/DboSource.php, line 3279
[main] - [internal], line ??
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