{"id":11784,"date":"2015-08-28T12:27:55","date_gmt":"2015-08-28T12:27:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11784"},"modified":"2017-09-08T01:11:31","modified_gmt":"2017-09-08T01:11:31","slug":"ho-so-chung-tu-doi-voi-khoan-du-phong-phai-thu-kho-doi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11784","title":{"rendered":"H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i"},"content":{"rendered":"

\"H\u1ed3<\/h2>\n

Trong kinh doanh, c\u00f3 nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ho\u1eb7c kh\u00f4ng th\u1ec3 \u0111\u00f2i \u0111\u01b0\u1ee3c, c\u00f4ng ty c\u1ea7n ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u00f3. Nh\u01b0ng vi\u1ec7c tr\u00edch l\u1eadp ph\u1ea3i \u0111\u1ea3m b\u1ea3o nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec \u0111\u1ec3 kho\u1ea3n chi ph\u00ed \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb b\u00e0i vi\u1ebft\u00a0H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/span><\/p>\n

\u00a01. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi mua h\u00e0ng.<\/strong><\/span><\/h2>\n

\u00a0Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 6 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u00a0\u201c<\/em>6.<\/em>S\u1eeda \u0111\u1ed5i<\/em>, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/em><\/span><\/p>\n

\u00a0a)<\/em>\u00a0S\u1eeda \u0111\u1ed5i\u00a0<\/em>kh\u1ed5 th\u1ee9 nh\u1ea5t \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 15 nh\u01b0 sau:<\/em><\/span><\/p>\n

\u00a0\u201c<\/em>c) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng s\u1edbm h\u01a1n ng\u00e0y 31 th\u00e1ng 12, c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u201d.\u201d<\/em><\/span><\/p>\n

\u00a0C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi mua h\u00e0ng, n\u1ebfu ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n, b\u00ean mua v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf. Ch\u1ec9 khi t\u1edbi h\u1ea1n thanh to\u00e1n, m\u00e0 c\u01a1 quan thu\u1ebf ki\u1ec3m tra, b\u00ean mua kh\u00f4ng gia h\u1ea1n th\u1eddi gian thanh to\u00e1n th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTG, kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.\u00a0N\u1ebfu b\u00ean mua \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT th\u00ec c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb trong k\u1ef3.<\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng doanh nghi\u1ec7p mua h\u00e0ng, kh\u00f4ng thanh to\u00e1n cho b\u00ean mua, nh\u1ea5t l\u00e0 khi \u0111\u00e3 qu\u00e1 h\u1ea1n thanh to\u00e1n, m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a b\u00ean b\u00e1n, v\u1eabn kh\u00f4ng thanh to\u00e1n cho \u00a0b\u00ean b\u00e1n, th\u00ec nguy c\u01a1 l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb h\u00f3a \u0111\u01a1n mua h\u00e0ng \u0111\u00f3.<\/span><\/p>\n

\u00a02. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u00e1n h\u00e0ng.<\/strong><\/span><\/h2>\n

\u00a0Th\u00f4ng t\u01b0 228\/2009\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 6 quy \u0111\u1ecbnh vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i nh\u01b0 sau:<\/span><\/p>\n

\u00a0a. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i:<\/em><\/span><\/strong><\/p>\n

\u00a0– Kho\u1ea3n n\u1ee3 ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c, c\u00f3 \u0111\u1ed1i chi\u1ebfu x\u00e1c nh\u1eadn c\u1ee7a kh\u00e1ch n\u1ee3 v\u1ec1 s\u1ed1 ti\u1ec1n c\u00f2n n\u1ee3, bao g\u1ed3m: h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, kh\u1ebf \u01b0\u1edbc vay n\u1ee3, b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, cam k\u1ebft n\u1ee3, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c.<\/span><\/em><\/p>\n

\u00a0Ch\u1ee9ng t\u1eeb g\u1ed1c c\u1ee7a nh\u1eefng kho\u1ea3n c\u00f4ng n\u1ee3 kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c g\u1ed3m:<\/span><\/p>\n