{"id":12873,"date":"2015-09-09T08:33:28","date_gmt":"2015-09-09T08:33:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12873"},"modified":"2015-09-10T03:02:47","modified_gmt":"2015-09-10T03:02:47","slug":"doi-tuong-va-cach-tinh-thue-tieu-thu-dac-biet","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12873","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-12884\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Doi-tuong-va-cach-t\u00ednh-300x225.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t - \u1ea3nh ch\u00ednh\" width=\"300\" height=\"225\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Doi-tuong-va-cach-t\u00ednh-300x225.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Doi-tuong-va-cach-t\u00ednh.jpg 400w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u0103c bi\u1ec7t \u0111\u00e1nh v\u00e0o m\u1ed9t s\u1ed1 lo\u1ea1i h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u1eb7c bi\u1ec7t, c\u1ea7n \u0111i\u1ec1u ti\u1ebft m\u1ea1nh nh\u1eb1m h\u01b0\u1edbng d\u1eabn s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau d\u00f9ng \u0111\u1ed3ng th\u1eddi l\u00e0m t\u0103ng ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Nh\u1eefng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0o ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u00eat v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p l\u00e0 g\u00ec?\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u00a0<\/strong>T\u1ea1i \u0110i\u1ec1u 2<a href=\"https:\/\/centax.dsoftware.vn\/luat-so-272008qh12-luat-thue-tieu-thu-dac-biet\/\" target=\"_blank\"> Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12<\/a>, \u0110i\u1ec1u 2 <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-262009nd-cp-quy-dinh-chi-tiet-mot-so-dieu-ve-luat-thue-tieu-thu-dac-biet\/\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP<\/a> ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2009 c\u1ee7a Ch\u00ednh ph\u1ee7, kho\u1ea3n 1 \u0110i\u1ec1u 1 <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-1132011nd-cp-quy-dinh-sua-doi-mot-so-dieu-luat-thue-tieu-thu-dac-biet\/\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113\/2011\/N\u0110-CP<\/a> ng\u00e0y 8 th\u00e1ng 12 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 &amp; \u0110i\u1ec1u 2 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-052012tt-btc-huong-dan-ve-luat-thue-tieu-thu-dac-biet\/\" target=\"_blank\">Th\u00f4ng T\u01b0 05\/2012\/TT-BTC<\/a> ng\u00e0y 05\/01\/2012, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t\u00a0bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>a. H\u00e0ng h\u00f3a<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Thu\u1ed1c l\u00e1 \u0111i\u1ebfu, x\u00ec g\u00e0 v\u00e0 ch\u1ebf ph\u1ea9m kh\u00e1c t\u1eeb c\u00e2y thu\u1ed1c l\u00e1 d\u00f9ng \u0111\u1ec3 h\u00fat, h\u00edt, nhai, ng\u1eedi, ng\u1eadm<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">R\u01b0\u1ee3u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Bia<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Xe \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7, k\u1ec3 c\u1ea3 xe \u00f4 t\u00f4 v\u1eeba ch\u1edf ng\u01b0\u1eddi, v\u1eeba ch\u1edf h\u00e0ng lo\u1ea1i c\u00f3 t\u1eeb hai h\u00e0ng gh\u1ebf tr\u1edf l\u00ean, c\u00f3 thi\u1ebft k\u1ebf v\u00e1ch ng\u0103n c\u1ed1 \u0111\u1ecbnh gi\u1eefa khoang ch\u1edf ng\u01b0\u1eddi v\u00e0 khoang ch\u1edf h\u00e0ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Xe m\u00f4 t\u00f4 hai b\u00e1nh, xe m\u00f4 t\u00f4 ba b\u00e1nh c\u00f3 dung t\u00edch xi lanh tr\u00ean 125cm3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">T\u00e0u bay, du thuy\u1ec3n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">X\u0103ng c\u00e1c lo\u1ea1i, nap-ta (naphtla). ch\u1ebf ph\u1ea9m t\u00e1i h\u1ee3p (reformade component) v\u00e0 c\u00e1c ch\u1ebf ph\u1ea9m kh\u00e1c \u0111\u1ec3 pha ch\u1ebf x\u0103ng kh\u00f4ng bao g\u1ed3m nap-ta, condensate, ch\u1ebf ph\u1ea9m t\u00e1i h\u1ee3p (reformade component) v\u00e0 c\u00e1c ch\u1ebf ph\u1ea9m kh\u00e1c d\u00f9ng l\u00e0m nguy\u00ean li\u1ec7u \u0111\u1ebf s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m (tr\u1eeb s\u1ea3n xu\u1ea5t x\u0103ng) do c\u01a1 s\u1edf kinh doanh tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u ho\u1eb7c mua tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ra<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 c\u00f4ng su\u1ea5t t\u1eeb 90.000 BTU tr\u1edf xu\u1ed1ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">B\u00e0i l\u00e1<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">V\u00e0ng m\u00e3, h\u00e0ng m\u00e3<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>b. D\u1ecbch v\u1ee5<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Kinh doanh v\u0169 tr\u01b0\u1eddng;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Kinh doanh m\u00e1t-xa (massage), ka-ra-\u00f4-k\u00ea (karaoke)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Kinh doanh ca-si-n\u00f4 (casino); tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng bao g\u1ed3m tr\u00f2 ch\u01a1i b\u1eb1ng m\u00e1y gi\u1eafc-p\u00f3t (jackpot), m\u00e1y s\u1edd-lot (slot) v\u00e0 c\u00e1c lo\u1ea1i m\u00e1y t\u01b0\u01a1ng t\u1ef1;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Kinh doanh \u0111\u1eb7t c\u01b0\u1ee3c;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Kinh doanh g\u00f4n (golf) bao g\u1ed3m b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, v\u00e9 ch\u01a1i g\u00f4n;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Kinh doanh x\u1ed5 s\u1ed1.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>2. C\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u00a0<\/strong>T\u1ea1i \u0110i\u1ec1u 5 <strong>Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12<\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u00a0<\/em><em>\u201c C\u0103n c\u1ee9 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t. S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p b\u1eb1ng gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec:<\/span><\/p>\n<p><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Doi-tuong-va-cach-tinh-thue-tieu-thu-dac-biet.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-12878\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Doi-tuong-va-cach-tinh-thue-tieu-thu-dac-biet.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u00eat\" width=\"655\" height=\"77\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Doi-tuong-va-cach-tinh-thue-tieu-thu-dac-biet.jpg 655w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Doi-tuong-va-cach-tinh-thue-tieu-thu-dac-biet-300x35.jpg 300w\" sizes=\"(max-width: 655px) 100vw, 655px\" \/><\/a><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.1. Gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec1u 5 <strong>Th\u00f4ng t\u01b0 s\u1ed1 05\/2012\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 tinh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c Gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 gi\u00e1 b\u00e1n h\u00e0ng ho\u00e1, gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec1u 5 <strong>Th\u00f4ng t\u01b0 05\/2012\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">a. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-12880\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/giang1.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t  - \u1ea3nh 2\" width=\"528\" height=\"107\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/giang1.jpg 528w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/giang1-300x61.jpg 300w\" sizes=\"(max-width: 528px) 100vw, 528px\" \/><\/p>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u00e1n h\u00e0ng qua c\u00e1c c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c b\u00e1n ra ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n h\u00e0ng th\u00f4ng qua \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 do c\u01a1 s\u1edf quy \u0111\u1ecbnh v\u00e0 ch\u1ec9 h\u01b0\u1edfng hoa h\u1ed3ng th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t quy \u0111\u1ecbnh ch\u01b0a tr\u1eeb hoa h\u1ed3ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u00e1n h\u00e0ng qua c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 10% so v\u1edbi gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111\u00f3 b\u00e1n ra. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ea5p h\u01a1n 10% so v\u1edbi gi\u00e1 c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i b\u00e1n ra th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">b. \u0110\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u: Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B = Gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u + Thu\u1ebf nh\u1eadp kh\u1ea9u<\/span><\/p>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">c. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf TT\u0110B, gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B v\u00e0 kh\u00f4ng lo\u1ea1i tr\u1eeb gi\u00e1 tr\u1ecb v\u1ecf bao b\u00ec<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a bia chai n\u1ebfu c\u00f3 \u0111\u1eb7t ti\u1ec1n c\u01b0\u1ee3c v\u1ecf chai, \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u1ecdc v\u1ecf chai th\u00ec s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u01b0\u1ee3c t\u01b0\u01a1ng \u1ee9ng gi\u00e1 tr\u1ecb s\u1ed1 v\u1ecf chai kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c ph\u1ea3i \u0111\u01b0a v\u00e0o doanh thu t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng ty A b\u00e1n 1.000 chai bia cho kh\u00e1ch h\u00e0ng B v\u00e0 c\u00f3 thu ti\u1ec1n v\u1ecf chai v\u1edbi m\u1ee9c 1.200\u0111\/v\u1ecf chai, t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u01b0\u1ee3c l\u00e0 1.200.000\u0111. H\u1ebft qu\u00fd, c\u00f4ng ty A v\u00e0 kh\u00e1ch h\u00e0ng B th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n s\u1ed1 v\u1ecf chai thu h\u1ed3i l\u00e0 800 v\u1ecf chai, s\u1ed1 v\u1ecf chai kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c l\u00e0 200 v\u1ecf chai, c\u0103n c\u1ee9 s\u1ed1 l\u01b0\u1ee3ng v\u1ecf chai thu h\u1ed5i, C\u00f4ng ty A tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng B s\u1ed1 ti\u1ec1n l\u00e0 960.000 \u0111\u1ed3ng, s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u01b0\u1ee3c t\u01b0\u01a1ng \u1ee9ng s\u1ed1 v\u1ecf chai kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c l\u00e0 240.000 \u0111\u1ed3ng. C\u00f4ng ty A ph\u1ea3i \u0111\u01b0a s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u01b0\u1ee3c v\u1ecf chai kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c v\u00e0o doanh thu t\u00ednh thu\u1ebf TT\u0110B.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">d. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n ra c\u1ee7a c\u01a1 s\u1edf giao gia c\u00f4ng ho\u1eb7c gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">e. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh gi\u1eefa c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 c\u01a1 s\u1edf s\u1eed d\u1ee5ng ho\u1eb7c s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u (nh\u00e3n hi\u1ec7u) h\u00e0ng h\u00f3a, c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng c\u1ee7a c\u01a1 s\u1edf s\u1eed d\u1ee5ng ho\u1eb7c s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u h\u00e0ng h\u00f3a, c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">f. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm, gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e1 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n, kh\u00f4ng bao g\u1ed3m l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">g. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu t\u1eb7ng, cho, khuy\u1ebfn m\u1ea1i l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">h. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u mua h\u00e0ng ch\u1ecbu thu\u1ebf TT\u0110B c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111\u1ec3 xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng xu\u1ea5t kh\u1ea9u m\u00e0 b\u00e1n trong n\u01b0\u1edbc th\u00ec gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 gi\u00e1 b\u00e1n ch\u01b0 c\u00f3 thu\u1ebf TT\u0110B, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-12882\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/giang-2.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t - \u1ea3nh 3\" width=\"518\" height=\"128\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/giang-2.jpg 518w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/giang-2-300x74.jpg 300w\" sizes=\"(max-width: 518px) 100vw, 518px\" \/><\/p>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u k\u00ea khai gi\u00e1 b\u00e1n (\u0111\u00e3 c\u00f3 thu\u1ebf GTGT, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 thu\u1ebf TT\u0110B) l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B th\u1ea5p h\u01a1n 10% so v\u1edbi gi\u00e1 b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0i.<em>\u00a0<\/em>\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5, gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-12883\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/giang-3.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t - \u1ea3nh 4\" width=\"451\" height=\"100\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/giang-3.jpg 451w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/giang-3-300x67.jpg 300w\" sizes=\"(max-width: 451px) 100vw, 451px\" \/><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">j. Gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh \u1edf tr\u00ean bao g\u1ed3m c\u1ea3 kho\u1ea3n thu th\u00eam t\u00ednh ngo\u00e0i gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-khau-tru-thue-tieu-thu-dac-biet\/\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/doi-tuong-khong-chiu-thue-tieu-thu-dac-biet\/\">\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-truong-hop-duoc-hoan-thue-tieu-thu-dac-biet\/\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-quy-dinh-ve-thue-gtgt\/\">Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-khau-tru-hoan-thue-gia-tri-gia-tang-dau-vao-cua-hang-hoa-dich-vu-xuat-khau\/\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1ea1i b\u00e0i vi\u1ebft n\u00e0y K\u1ebf to\u00e1n Centax xin tr\u00ecnh b\u00e0y v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":12967,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1605],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12873"}],"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=12873"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12873\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12967"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12873"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}