Warning (2): session_start(): open(/tmp/sess_fh5900vm702bcqsphajriuerp4, 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
Việc cấn trừ các khoản thuế và việc chậm nộp thuế của doanh nghiệp thực hiện ra sao?
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
Việc cấn trừ các khoản thuế và việc chậm nộp thuế của doanh nghiệp thực hiện ra sao?
Thứ tư,
27-04-2016 , 01:13:00 PM
Câu hỏi: Công ty chúng tôi có một tình huống về thuế muốn nhận được sự tư vấn của các luật sư như sau: Công ty chúng tôi cung cấp dịch vụ tư vấn xây dựng cho các dự án thuộc ngân sách nhà nước và cả các dự án và công trình không sử dụng ngân sách nhà nước. Đặt giả thiết là các dự án sử dụng ngân sách nhà nước đang nợ công ty chúng tôi tổng các hợp đồng tư vấn có giá trị là 1 tỷ đồng. Trong khi đó, chúng tôi lại đang nợ thuế giá trị gia tăng và thuế thu nhập doanh nghiệp đối với nhà nước là 500 triệu đồng. Câu hỏi của chúng tôi như sau, theo tình huống trên thì công ty chúng tôi sẽ được quyền gia hạn nợ thuế thêm 500 triệu phải không?. Còn trong trường hợp nếu sau khi gia hạn mà các dự án nhà nước đã thanh toán cho chúng tôi 600 triệu thì công ty chúng tôi có phải nộp hết số tiền 500 triệu nợ thuế vào ngân sách nhà nước không hay chúng tôi vẫn còn được gia hạn nợ thuế?
Thanh Thanh Hiền (Công ty xây dựng Phát Đạt)
Trả lời: Chúng tôi xin trả lời câu hỏi của Quý công ty như sau:Căn cứ Điểm 1, Điểm 2, Điểm 3, Điểm 4, Khoản 10, Điều 2 Thông tư số 26/2015/TT-BTC ngày 27/2/2015 của Bộ Tài chính hướng dẫn về thuế giá trị gia tăng và quản lý thuế tại Nghị định số 12/2015/NĐ-CP ngày 12 tháng 2 năm 2015 của Chính phủ quy địnhchi tiết thi hành Luật sửa đổi, bổ sung một số điều của các Luật về thuế và sửa đổi, bổ sung một số điều của các Nghị định về thuế và sửa đổi, bổ sung một số điều của Thông tư số 39/2014/TT-BTC ngày 31/3/2014 của Bộ Tài chính về hóa đơn bán hàng hóa, cung ứng dịch vụ quy định. "Điều2. Sửa đổi, bổ sung Thông tư số 156/2013/TT-BTC ngày 6/11/2013 của Bộ Tài chínhhướng dẫn thi hành một số điều của Luật Quản lý thuế; Luật sửa đổi, bổ sung một số điều của Luật Quản lý thuế và Nghị định số 83/2013/NĐ-CP ngày 22/7/2013 của Chính phủ (đã được sửa đổi, bổ sung theo Thông tư số 119/2014/TT-BTC ngày 25/8/2014 của Bộ Tài chính và Thông tư số 151/2014/TT-BTC ngày 10/10/2014) như sau:
… 10. Bổ sung Điều 34a như sau: “Điều 34a. Không tính tiền chậm nộp 1. Người nộp thuế cung ứng hàng hoá, dịch vụ được thanh toán bằng nguồn vốn ngân sách nhà nước nhưng chưa được đơn vị sử dụng vốn ngân sách nhà nước thanh toán (sau đây gọi chung là người nộp thuế) nên không nộp thuế kịp thời dẫn đến nợ thuế thì không phải nộp tiền chậm nộp tiền thuế. Trường hợp người nộp thuế cung ứng hàng hoá, dịch vụ được thanh toán một phần từ nguồn vốn ngân sách nhà nước, phần còn lại từ nguồn ngoài ngân sách,nhưng chưa được đơn vị sử dụng vốn ngân sách nhà nước thanh toán nên không nộp thuế kịp thời dẫn đến nợ thuế thì người nộp thuế không phải nộp tiền chậm nộpđối với sốtiền thuếtương ứng với phần được thanh toán từ ngân sách nhà nước.
… 2. Phạm vi số tiền thuế và thời gian không tính tiền chậm nộp tiền thuế đốivới trường hợp người nộp thuế cung ứng hàng hoá, dịch vụ được thanh toán bằng nguồn vốn ngân sách nhà nước nhưng chưa được đơn vị sử dụng vốn ngân sách nhà nước thanh toán. a) Không tính tiền chậm nộp đối với số tiền thuế còn nợ, số tiền thuế nợ này không vượt quá số tiền ngân sách nhà nước chưa thanh toán cho người nộp thuế. Trường hợp người nộp thuế nợ thuế của nhiều kỳ kê khai thuế thì tổng số thuế nợ của các kỳ kê khai không vượt quá số tiền ngân sách nhà nước chưa thanh toán. b) Thời gian không tính chậm nộp tiền thuế được tính từ ngày người nộp thuế phải nộp thuế đến ngày đơn vị sử dụng vốn ngân sách nhà nước thanh toán cho người nộp thuế và không vượt quá thời gian ngân sách nhà nước chưa thanh toáncho người nộp thuế.
… 3. Trình tự, thủ tụckhông tính tiền chậm nộp a) Người nộp thuế thuộc trường hợp không phải nộp tiền chậm nộp theo quy định tại khoản 1 Điều này cung cấp cho cơ quan thuế quản lý trực tiếp văn bản xác nhậncủa đơn vị sử dụng vốn ngân sách nhà nướcvề việc người nộp thuế chưa được thanh toántheo mẫu số 01/TCN ban hành kèm theo Thông tư này.
… 4. Trách nhiệm của người nộp thuế Người nộp thuếcó trách nhiệm nộp tiền thuế vào ngân sách nhà nước ngay sau khi được đơn vị sử dụng vốn ngân sách nhà nước thanh toán cho người nộp thuế…".
Căn cứ vào các quy định viện dẫn ở trên, trường hợp của Quý công ty có cung ứng hàng hóa, dịch vụ cho đơn vị sử dụng vốn Ngân sách Nhà nước nhưng chưa được đơn vị sử dụng vốn ngân sách nhà nước thanh toán nên không nộp thuế kịp thời dẫn đến nợ thuế thì đơn vị bà cung cấp cho cơ quan thuế quản lý trực tiếp văn bản xác nhận của đơn vị sử dụng vốn ngân sách Nhà nước về việc người nộp thuế chưa được thanh toán theo mẫu số 01/TCN ban hành kèm theo Thông tư số 26/2015/TT-BTC và không phải nộp tiền chậm nộp đối với số tiền thuế tương ứng với phần chưa được thanh toán từ ngân sách nhà nước. Khi đã được đơn vị sử dụng vốn NSNN thanh toán là 600 triệu đồng theo nội dung đề nghị của của Quý công ty thì phải có trách nhiệm nộp ngay số tiền thuế 500 triệu đồng vào ngân sách nhà nước.
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
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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
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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
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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
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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
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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
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