{"id":12609,"date":"2015-09-07T04:47:35","date_gmt":"2015-09-07T04:47:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12609"},"modified":"2015-09-07T07:55:16","modified_gmt":"2015-09-07T07:55:16","slug":"cong-van-so-767tct-cs-gioi-thieu-diem-moi-cua-thong-tu-262015tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12609","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 767\/TCT-CS – Gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 26\/2015\/TT-BTC"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

\"C\u00f4ng<\/span><\/p>\n

K\u00ednh g\u1eedi: C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng.<\/span><\/strong><\/p>\n

Ng\u00e0y 12\/2\/2015, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf. Tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, ng\u00e0y 27\/2\/2015, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn n\u1ed9i dung v\u1ec1 thu\u1ebf GTGT, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n. T\u1ed5ng c\u1ee5c Thu\u1ebf gi\u1edbi thi\u1ec7u c\u00e1c n\u1ed9i dung m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u00e1c C\u1ee5c thu\u1ebf kh\u1ea9n tr\u01b0\u01a1ng tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn, th\u00f4ng b\u00e1o cho c\u00e1n b\u1ed9 thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd bi\u1ebft. M\u1ed9t s\u1ed1 n\u1ed9i dung m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

1. C\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf GTGT.<\/span><\/strong><\/p>\n

a) \u0110i\u1ec1u 4:<\/strong> <\/span>
\n+ B\u1ed5 sung v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng sau: <\/span>
\n\u201c- Ph\u00e2n b\u00f3n l\u00e0 c\u00e1c lo\u1ea1i ph\u00e2n h\u1eefu c\u01a1 v\u00e0 ph\u00e2n v\u00f4 c\u01a1 nh\u01b0: ph\u00e2n l\u00e2n, ph\u00e2n \u0111\u1ea1m (ur\u00ea), ph\u00e2n NPK, ph\u00e2n \u0111\u1ea1m h\u1ed7n h\u1ee3p, ph\u00e2n ph\u1ed1t ph\u00e1t, b\u1ed3 t\u1ea1t; ph\u00e2n vi sinh v\u00e0 c\u00e1c lo\u1ea1i ph\u00e2n b\u00f3n kh\u00e1c;<\/span>
\n– Th\u1ee9c \u0103n cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c, bao g\u1ed3m c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m \u0111\u00e3 qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u01b0a qua ch\u1ebf bi\u1ebfn nh\u01b0 c\u00e1m, b\u00e3, kh\u00f4 d\u1ea7u c\u00e1c lo\u1ea1i, b\u1ed9t c\u00e1, b\u1ed9t x\u01b0\u01a1ng, b\u1ed9t t\u00f4m, c\u00e1c lo\u1ea1i th\u1ee9c \u0103n kh\u00e1c d\u00f9ng cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 v\u1eadt nu\u00f4i kh\u00e1c, c\u00e1c ch\u1ea5t ph\u1ee5 gia th\u1ee9c \u0103n ch\u0103n nu\u00f4i (nh\u01b0 premix, ho\u1ea1t ch\u1ea5t v\u00e0 ch\u1ea5t mang) theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2010\/N\u0110-CP ng\u00e0y 5\/2\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd th\u1ee9c \u0103n ch\u0103n nu\u00f4i v\u00e0 kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 50\/2014\/TT-BNNPTNT ng\u00e0y 24\/12\/2014 c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n;<\/span>
\n– T\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd l\u00e0 t\u00e0u c\u00f3 c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh t\u1eeb 90CV tr\u1edf l\u00ean l\u00e0m ngh\u1ec1 khai th\u00e1c h\u1ea3i s\u1ea3n ho\u1eb7c d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ph\u1ee5c v\u1ee5 khai th\u00e1c h\u1ea3i s\u1ea3n; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 khai th\u00e1c, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m cho t\u00e0u c\u00e1 c\u00f3 t\u1ed5ng c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh t\u1eeb 90CV tr\u1edf l\u00ean l\u00e0m ngh\u1ec1 khai th\u00e1c h\u1ea3i s\u1ea3n ho\u1eb7c d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ph\u1ee5c v\u1ee5 khai th\u00e1c h\u1ea3i s\u1ea3n;<\/span>
\n– M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p g\u1ed3m: m\u00e1y c\u00e0y; m\u00e1y b\u1eeba; m\u00e1y phay; m\u00e1y r\u1ea1ch h\u00e0ng; m\u00e1y b\u1ea1t g\u1ed1c; thi\u1ebft b\u1ecb san ph\u1eb3ng \u0111\u1ed3ng ru\u1ed9ng; m\u00e1y gieo h\u1ea1t; m\u00e1y c\u1ea5y; m\u00e1y tr\u1ed3ng m\u00eda; h\u1ec7 th\u1ed1ng m\u00e1y s\u1ea3n xu\u1ea5t m\u1ea1 th\u1ea3m; m\u00e1y x\u1edbi, m\u00e1y vun lu\u1ed1ng, m\u00e1y v\u00e3i, r\u1eafc ph\u00e2n, b\u00f3n ph\u00e2n; m\u00e1y, b\u00ecnh phun thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt; m\u00e1y thu ho\u1ea1ch l\u00faa, ng\u00f4, m\u00eda, c\u00e0 ph\u00ea, b\u00f4ng; m\u00e1y thu ho\u1ea1ch c\u1ee7, qu\u1ea3, r\u1ec5; m\u00e1y \u0111\u1ed1n ch\u00e8, m\u00e1y h\u00e1i ch\u00e8; m\u00e1y tu\u1ed1t \u0111\u1eadp l\u00faa; m\u00e1y b\u00f3c b\u1eb9 t\u1ebd h\u1ea1t ng\u00f4; m\u00e1y t\u1ebd ng\u00f4; m\u00e1y \u0111\u1eadp \u0111\u1eadu t\u01b0\u01a1ng; m\u00e1y b\u00f3c v\u1ecf l\u1ea1c; x\u00e1t v\u1ecf c\u00e0 ph\u00ea; m\u00e1y, thi\u1ebft b\u1ecb s\u01a1 ch\u1ebf c\u00e0 ph\u00ea, th\u00f3c \u01b0\u1edbt; m\u00e1y s\u1ea5y n\u00f4ng s\u1ea3n (l\u00faa, ng\u00f4, c\u00e0 ph\u00ea, ti\u00eau, \u0111i\u1ec1u…), th\u1ee7y s\u1ea3n; m\u00e1y thu gom, b\u1ed1c m\u00eda, l\u00faa, r\u01a1m r\u1ea1 tr\u00ean \u0111\u1ed3ng; m\u00e1y \u1ea5p, n\u1edf tr\u1ee9ng gia c\u1ea7m; m\u00e1y thu ho\u1ea1ch c\u1ecf, m\u00e1y \u0111\u00f3ng ki\u1ec7n r\u01a1m, c\u1ecf; m\u00e1y v\u1eaft s\u1eefa v\u00e0 c\u00e1c lo\u1ea1i m\u00e1y chuy\u00ean d\u00f9ng kh\u00e1c.\u201d<\/span>
\nTr\u01b0\u1edbc \u0111\u00e2y: \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% v\u00e0 10% (t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd).<\/span>
\n+ B\u1ed5 sung h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111i vay khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c b\u00e0n giao t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt cho ng\u00e2n h\u00e0ng th\u00ec kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT. <\/span>
\nTr\u01b0\u1edbc \u0111\u00e2y: ch\u01b0a h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/span>
\nb) \u0110i\u1ec1u 7:<\/strong> B\u1ed5 sung \u0111i\u1ec3m a.8, a.9 v\u00e0o kho\u1ea3n 10 v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u1ee5 th\u1ec3:<\/span>
\n\u201ca.8) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 ghi trong h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t nh\u1eadn g\u00f3p v\u1ed1n th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb gi\u00e1 \u0111\u1ea5t theo gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng .<\/span>
\na.9) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ec3 ho\u00e1n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p th\u00e0nh \u0111\u1ea5t \u1edf, vi\u1ec7c ho\u00e1n \u0111\u1ed5i n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai th\u00ec khi giao \u0111\u1ea5t \u1edf cho c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1eeb (-) gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh. Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 gi\u00e1 \u0111\u1ec1n b\u00f9 t\u01b0\u01a1ng \u1ee9ng v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t n\u00f4ng nghi\u1ec7p b\u1ecb thu h\u1ed3i theo ph\u01b0\u01a1ng \u00e1n do c\u01a1 quan ch\u1ee9c n\u0103ng ph\u00ea duy\u1ec7t.\u201d<\/span>
\nTr\u01b0\u1edbc \u0111\u00e2y: ch\u01b0a h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/span>
\nc) \u0110i\u1ec1u 9:<\/strong> B\u1ed5 sung h\u01b0\u1edbng d\u1eabn kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u.<\/span>
\nThu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u th\u00ec khi xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span>
\nd) \u0110i\u1ec1u 10:<\/strong> B\u1ed5 sung h\u01b0\u1edbng d\u1eabn v\u1eadt t\u01b0 h\u00f3a ch\u1ea5t x\u00e9t nghi\u1ec7m, di\u1ec7t khu\u1ea9n d\u00f9ng trong y t\u1ebf \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% \u201ctheo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf.\u201d<\/span>
\nTr\u01b0\u1edbc \u0111\u00e2y: ch\u01b0a h\u01b0\u1edbng d\u1eabn c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf.<\/span>
\n\u0111) \u0110i\u1ec1u 14: <\/span><\/strong>
\n+ B\u1ed5 sung doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT v\u00e0o c\u00f4ng th\u1ee9c t\u00ednh ph\u00e2n b\u1ed5 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u1ee5 th\u1ec3:<\/span>
\n\u201c\u2026 C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT, doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra bao g\u1ed3m c\u1ea3 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u201d.<\/span>
\n+ B\u1ed5 sung h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a chuy\u1ec3n sang \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau: <\/span>
\n\u201c14a. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t: ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd, th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c ti\u00eau th\u1ee5 trong n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 th\u00e1ng 2015 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf v\u00e0 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/span>
\n e) \u0110i\u1ec1u 15:<\/strong> <\/span>
\n+ B\u1ed5 sung h\u01b0\u1edbng d\u1eabn kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span>
\nTr\u01b0\u1edbc \u0111\u00e2y: ch\u01b0a h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/span>
\n+ B\u1ed5 sung h\u01b0\u1edbng d\u1eabn v\u1ec1 x\u00e1c \u0111\u1ecbnh nh\u00e0 cung c\u1ea5p trong tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n\u201cTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 c\u00e1c c\u1eeda h\u00e0ng l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c s\u1eed d\u1ee5ng chung m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 s\u1edf kinh doanh, tr\u00ean ho\u00e1 \u0111\u01a1n c\u00f3 ti\u00eau th\u1ee9c \u201cC\u1eeda h\u00e0ng s\u1ed1\u201d \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c c\u1eeda h\u00e0ng c\u1ee7a c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00f3 \u0111\u00f3ng d\u1ea5u treo c\u1ee7a t\u1eebng c\u1eeda h\u00e0ng th\u00ec m\u1ed7i c\u1eeda h\u00e0ng l\u00e0 m\u1ed9t nh\u00e0 cung c\u1ea5p.\u201d<\/span>
\ng) \u0110i\u1ec1u 16:<\/strong> B\u1ed5 sung h\u01b0\u1edbng d\u1eabn trong tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i n\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n v\u00e3ng lai \u0111\u1ec3 thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh c\u1ee7a Vi\u1ec7t Nam nh\u01b0 sau:<\/span>
\n\u201cb.7) \u2026<\/span>
\nC\u01a1 quan thu\u1ebf khi ki\u1ec3m tra vi\u1ec7c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thanh to\u00e1n qua t\u00e0i kho\u1ea3n v\u00e3ng lai, c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c thanh to\u00e1n, chuy\u1ec3n ti\u1ec1n th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh mang ti\u1ec1n qua bi\u00ean gi\u1edbi ph\u1ea3i k\u00ea khai r\u00f5 s\u1ed1 ti\u1ec1n mang theo l\u00e0 ti\u1ec1n thanh to\u00e1n c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 t\u1edd khai xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a; \u0111\u1ed3ng th\u1eddi xu\u1ea5t tr\u00ecnh h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a, t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u1ec3 c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n (b\u1ea3n d\u1ecbch ti\u1ebfng Vi\u1ec7t ho\u1eb7c ti\u1ebfng Anh, c\u00f9ng v\u1edbi b\u1ea3n ch\u00ednh b\u1eb1ng ti\u1ebfng c\u1ee7a n\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi c\u1eeda kh\u1ea9u ti\u1ebfp gi\u00e1p) c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n n\u00eau tr\u00ean. Gi\u1ea5y \u1ee7y quy\u1ec1n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho m\u1ed9t l\u1ea7n mang ti\u1ec1n v\u00e0o Vi\u1ec7t Nam v\u00e0 ph\u1ea3i ghi r\u00f5 s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n mang v\u00e0o theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n c\u1ee5 th\u1ec3.\u201d<\/span>
\nh) \u0110i\u1ec1u 18:<\/span><\/strong>
\n+ H\u01b0\u1edbng d\u1eabn r\u00f5 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1.<\/span>
\n + H\u01b0\u1edbng d\u1eabn r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p CSKD v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra trong n\u01b0\u1edbc.<\/span>
\n + B\u1ed5 sung h\u01b0\u1edbng d\u1eabn ch\u01b0a ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai, \u0111\u00e3 kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p CSKD \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ph\u1ea3i gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ch\u01b0a ph\u00e1t sinh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, c\u1ee5 th\u1ec3:<\/span>
\n\u201c5. …C\u01a1 s\u1edf kinh doanh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ph\u1ea3i gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ch\u01b0a ph\u00e1t sinh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec ch\u01b0a ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n. C\u01a1 s\u1edf kinh doanh ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh sau khi l\u00e0m \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n th\u00ec \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf; \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u00f4ng ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh th\u00ec ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh b\u00e1n t\u00e0i s\u1ea3n ch\u1ecbu thu\u1ebf GTGT th\u00ec kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u00e0i s\u1ea3n b\u00e1n ra.\u201d<\/span><\/p>\n

2. C\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/strong><\/p>\n

a) \u0110i\u1ec1u 11:<\/span><\/strong><\/p>\n

+ H\u01b0\u1edbng d\u1eabn n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh m\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean. <\/span>
\nTr\u01b0\u1edbc \u0111\u00e2y: Kh\u00f4ng h\u01b0\u1edbng d\u1eabn v\u1ec1 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh \u0111\u1ec3 k\u00ea khai thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh.<\/span>
\n+ B\u1ed5 sung h\u01b0\u1edbng d\u1eabn n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi NNT c\u00f3 c\u00f4ng tr\u00ecnh li\u00ean quan \u0111\u1ebfn nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng, c\u1ee5 th\u1ec3:<\/span>
\n\u201cTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ngo\u1ea1i t\u1ec9nh li\u00ean quan t\u1edbi nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0: x\u00e2y d\u1ef1ng \u0111\u01b0\u1eddng giao th\u00f4ng, \u0111\u01b0\u1eddng d\u00e2y t\u1ea3i \u0111i\u1ec7n, \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn n\u01b0\u1edbc, d\u1eabn d\u1ea7u, d\u1eabn kh\u00ed,…, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu c\u1ee7a c\u00f4ng tr\u00ecnh \u1edf t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a doanh thu x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ngo\u1ea1i t\u1ec9nh chung v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT cho c\u00e1c t\u1ec9nh n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh \u0111i qua. S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho c\u00e1c t\u1ec9nh \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng tr\u00ecnh t\u1ea1i t\u1eebng t\u1ec9nh do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u00e2n (x) v\u1edbi 2% doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.<\/span>
\nS\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p (theo ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf) c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh li\u00ean t\u1ec9nh \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean T\u1edd khai thu\u1ebf GTGT (m\u1eabu s\u1ed1 01\/GTGT) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t li\u00ean t\u1ec9nh (m\u1eabu s\u1ed1 01-7\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 sao g\u1eedi k\u00e8m theo T\u1edd khai thu\u1ebf GTGT cho C\u1ee5c Thu\u1ebf n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu thu\u1ebf GTGT.\u201d<\/span>
\n+ B\u00e3i b\u1ecf B\u1ea3ng k\u00ea HHDV mua v\u00e0o, b\u00e1n ra trong H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf TT\u0110B.<\/span>
\nb) \u0110i\u1ec1u 27:<\/strong> H\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p NSNN, c\u1ee5 th\u1ec3:<\/span>
\n\u201c…<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u0103n c\u1ee9 s\u1ed1 ti\u1ec1n Vi\u1ec7t Nam \u0110\u1ed3ng tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y \u0111\u1ec3 quy \u0111\u1ed5i th\u00e0nh s\u1ed1 ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec3 thanh to\u00e1n cho kho\u1ea3n ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\nTr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. <\/span>
\nV\u00ed d\u1ee5: C\u00f4ng ty X l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam. C\u00f4ng ty X m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i 3 ng\u00e2n h\u00e0ng l\u00e0 Ng\u00e2n h\u00e0ng A, Ng\u00e2n h\u00e0ng B v\u00e0 Ng\u00e2n h\u00e0ng C. Ng\u00e0y 21\/3\/2015, t\u1ef7 gi\u00e1 mua v\u00e0o \u0111\u1ed3ng \u0111\u00f4 la M\u1ef9 t\u1ea1i Ng\u00e2n h\u00e0ng A l\u00e0 21.300 VND\/USD, t\u1ea1i Ng\u00e2n h\u00e0ng B l\u00e0 21.310 VND\/USD, t\u1ea1i Ng\u00e2n h\u00e0ng C l\u00e0 21.305 VND\/USD. Ng\u00e0y 21\/3\/2015, C\u00f4ng ty X n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng D ho\u1eb7c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc qu\u1eadn E th\u00ec C\u00f4ng ty X \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a m\u1ed9t trong ba ng\u00e2n h\u00e0ng A, B, C. N\u1ebfu C\u00f4ng ty X n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam t\u1ea1i Ng\u00e2n h\u00e0ng A th\u00ec \u00e1p d\u1ee5ng t\u1ec9 gi\u00e1 l\u00e0 21.300 VND\/USD. <\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u01b0 sau:<\/span>
\n– T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n. <\/span>
\n– T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch thanh to\u00e1n ngo\u1ea1i t\u1ec7. <\/span>
\n– C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014.\u201d<\/span>
\nc) B\u00e3i b\u1ecf quy \u0111\u1ecbnh v\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ghi trong d\u1ef1 to\u00e1n NSNN.<\/span>
\nd) V\u1ec1 t\u1ef7 l\u1ec7 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p:<\/span><\/strong>
\n– T\u1eeb 01\/01\/2015, ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c 0,05% s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean m\u1ed7i ng\u00e0y ch\u1eadm n\u1ed9p.<\/span>
\n– \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf khai thi\u1ebfu c\u1ee7a k\u1ef3 thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 nh\u01b0ng sau ng\u00e0y 01\/01\/2015, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n th\u00ec \u00e1p d\u1ee5ng ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu cho to\u00e0n b\u1ed9 th\u1eddi gian ch\u1eadm n\u1ed9p.<\/span>
\n\u0111) V\u1ec1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/strong>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf cung \u1ee9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n n\u00ean kh\u00f4ng n\u1ed9p thu\u1ebf k\u1ecbp th\u1eddi d\u1eabn \u0111\u1ebfn n\u1ee3 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span>
\ne) V\u1ec1 mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/strong>
\n– V\u1ec1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c mi\u1ec5n: s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c mi\u1ec5n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, d\u1ecbch b\u1ec7nh\u2026 v\u00e0 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c mi\u1ec5n n\u00e0y kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb b\u1ecb thi\u1ec7t h\u1ea1i.<\/span>
\n– V\u1ec1 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p: tr\u01b0\u1eddng h\u1ee3p NNT b\u1ecb thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, d\u1ecbch b\u1ec7nh, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0 H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 do S\u1edf T\u00e0i ch\u00ednh th\u00e0nh l\u1eadp, ho\u1eb7c c\u00e1c c\u00f4ng ty \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ecbnh gi\u00e1 theo h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c Trung t\u00e2m \u0111\u1ecbnh gi\u00e1 c\u1ee7a S\u1edf T\u00e0i ch\u00ednh.<\/span>
\n– V\u1ec1 tr\u00ecnh t\u1ef1 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p: Trong th\u1eddi h\u1ea1n 60 (s\u00e1u m\u01b0\u01a1i) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra g\u1eb7p thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, d\u1ecbch b\u1ec7nh, b\u1ec7nh hi\u1ec3m ngh\u00e8o ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span>
\ng) V\u1ec1 h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n \u0111\u1ed1i v\u1edbi h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/strong>
\ng.1) S\u1eeda \u0111\u1ed5i c\u00e1c c\u00e1c n\u1ed9i dung sau:<\/span>
\n– Khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i s\u1eeda \u0111\u1ed5i t\u1eeb khai theo qu\u00fd sang th\u00e0nh t\u1ea1m n\u1ed9p theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n theo n\u0103m.<\/span>
\n– V\u1ec1 H\u00f4\u0300 s\u01a1 Th\u00f4ng ba\u0301o mi\u00ea\u0303n, gia\u0309m thu\u1ebf theo Hi\u00ea\u0323p \u0111i\u0323nh: B\u00e3i b\u1ecf to\u00e0n b\u1ed9 quy \u0111\u1ecbnh v\u1ec1 T\u00e0i li\u1ec7u ch\u1ee9ng minh h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i khai th\u00e1c t\u00e0u theo t\u1eebng h\u00ecnh th\u1ee9c (Ch\u1ee9ng t\u1eeb \u0111i\u1ec1u h\u00e0nh t\u00e0u, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, v\u00e0 Ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n).<\/span>
\n V\u00e0 thay th\u1ebf b\u1eb1ng h\u01b0\u1edbng d\u1eabn sau: <\/span>
\n\u0110\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c V\u0103n ph\u00f2ng \u0110\u1ea1i di\u1ec7n c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n, Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 B\u1ed9 Lu\u1eadt H\u00e0ng h\u1ea3i v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u00e1c \u0111\u1ea1i l\u00fd t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng \u1edf Vi\u1ec7t Nam ho\u1eb7c c\u00e1c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u00e1c chi nh\u00e1nh ho\u1eb7c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng \u1edf Vi\u1ec7t Nam th\u00ec ch\u1ec9 ph\u1ea3i n\u1ed9p b\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa \u0111\u00e3 h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 cho C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 g\u1eedi b\u1ea3n ch\u1ee5p t\u00e0i li\u1ec7u n\u00e0y cho c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 chi nh\u00e1nh v\u00e0 ghi r\u00f5 n\u01a1i \u0111\u00e3 n\u1ed9p b\u1ea3n g\u1ed1c. H\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i n\u1ed9p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf (ho\u1eb7c Gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh) cho c\u01a1 quan thu\u1ebf.<\/span>
\ng.2) S\u1eeda \u0111\u1ed5i v\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh kh\u00f4ng bao g\u1ed3m Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf.<\/span>
\nRi\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf kh\u00f4ng bao g\u1ed3m ch\u1ee9ng t\u1eeb ch\u1ee9ng minh cho vi\u1ec7c doanh nghi\u1ec7p khai th\u00e1c t\u00e0u, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1ec1 th\u1eddi gian v\u00e0 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf theo h\u1ee3p \u0111\u1ed3ng.<\/span>
\ng.3) B\u1ed5 sung v\u1ec1 vi\u1ec7c c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau v\u00e0 vi\u1ec7c ki\u1ec3m tra sau ho\u00e0n thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong th\u1eddi h\u1ea1n 01 (m\u1ed9t) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf. <\/span><\/p>\n

3. C\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/strong><\/p>\n

a) \u0110i\u1ec1u 4:<\/strong> B\u1ecf h\u01b0\u1edbng d\u1eabn c\u01a1 s\u1edf kinh doanh ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ea5u ng\u0103n c\u00e1ch v\u00e0 ch\u1eef vi\u1ebft kh\u00f4ng d\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n.<\/span>
\nTr\u01b0\u1edbc \u0111\u00e2y: CSKD ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span>
\nb) \u0110i\u1ec1u 6, \u0110i\u1ec1u 8: B\u1ed5 sung h\u01b0\u1edbng d\u1eabn sau 5 ng\u00e0y l\u00e0m vi\u1ec7c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n th\u00ec t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in\/\u0111\u1eb7t in.<\/span>
\nc) \u0110i\u1ec1u 9: B\u1ecf quy \u0111\u1ecbnh c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u1ec3 s\u1eed d\u1ee5ng t\u1eeb 3 th\u00e1ng \u0111\u1ebfn 6 th\u00e1ng t\u1ea1i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p.<\/span>
\nTr\u01b0\u1edbc \u0111\u00e2y: C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u1ec3 s\u1eed d\u1ee5ng t\u1eeb 3 th\u00e1ng \u0111\u1ebfn 6 th\u00e1ng t\u1ea1i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p.<\/span>
\nd) \u0110i\u1ec1u 14: B\u1ed5 sung h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 g\u1eedi th\u00f4ng tin cho c\u01a1 quan thu\u1ebf theo l\u1ed9 tr\u00ecnh tri\u1ec3n khai c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi NNT kinh doanh trong l\u0129nh v\u1ef1c nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, si\u00eau th\u1ecb \u2026 c\u00f3 s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n, h\u1ec7 th\u1ed1ng c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng \u0111\u1ec3 thanh to\u00e1n.<\/span>
\nTr\u01b0\u1edbc \u0111\u00e2y: ch\u01b0a c\u00f3 quy \u0111\u1ecbnh.<\/span>
\n\u0111) \u0110i\u1ec1u 16 v\u00e0 Ph\u1ee5 l\u1ee5c 4: H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh.<\/span>
\nTr\u01b0\u1edbc \u0111\u00e2y: Ch\u01b0a h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span>
\ne) \u0110i\u1ec1u 16: B\u1ed5 sung h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua th\u00ec c\u00e1c b\u00ean l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC.<\/span>
\n 4. Hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/strong>
\na) C\u00e1c n\u1ed9i dung tr\u00ean c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/2\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span>
\nb) M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0 sau:<\/span>
\n– \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p k\u00fd tr\u01b0\u1edbc ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 (c\u00e1c lo\u1ea1i m\u00e1y quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 11 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC) nh\u01b0ng th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng sau ng\u00e0y Lu\u1eadt s\u1ed1 71\/2014\/QH13 c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng th\u00ec c\u00e1c b\u00ean th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC.<\/span>
\n– \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng \u0111\u00f3ng t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd \u0111\u01b0\u1ee3c k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT nh\u01b0ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u00e0y 31\/12\/2014 ch\u01b0a ho\u00e0n th\u00e0nh, b\u00e0n giao m\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh, b\u00e0n giao th\u1ef1c t\u1ebf sau ng\u00e0y 01\/01\/2015 th\u00ec to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC. <\/span>
\n– B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra v\u00e0 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 khi x\u00e1c \u0111\u1ecbnh doanh thu, gi\u00e1 t\u00ednh thu\u1ebf t\u1ea1i:<\/span>
\n+ Th\u00f4ng t\u01b0 s\u1ed1 05\/2012\/TT-BTC ng\u00e0y 05\/01\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16\/3\/2009 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113\/2011\/N\u0110-CP ng\u00e0y 08\/12\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n+ Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng <\/span>
\n+ Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n+ Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013, Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 10\/01\/2013, Th\u00f4ng t\u01b0 s\u1ed1 85\/2011\/TT-BTC ng\u00e0y 17\/6\/2011,\u00ac\u00ac Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u1ea3i c\u00e1ch, \u0111\u01a1n gi\u1ea3n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\n– \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 Th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 26\/2015\/TT-BTC.<\/span>
\nTrong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c C\u1ee5c thu\u1ebf k\u1ecbp th\u1eddi t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n

N\u01a1i nh\u1eadn: KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG <\/span>
\n– Nh\u01b0 tr\u00ean;<\/span>
\n– L\u00e3nh \u0111\u1ea1o T\u1ed5ng c\u1ee5c (\u0111\u1ec3 b\/c);<\/span>
\n– C\u00e1c V\u1ee5, \u0111\u01a1n v\u1ecb thu\u1ed9c TCT;<\/span>
\n– L\u01b0u: VT, CS (3). PH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00f4ng v\u0103n s\u1ed1 767\/TCT-CS – Gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 26\/2015\/TT-BTC. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o v\u00e0 download<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1567],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12609"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12609"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12609\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12609"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}