{"id":12887,"date":"2015-09-09T08:41:33","date_gmt":"2015-09-09T08:41:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12887"},"modified":"2015-09-10T03:03:06","modified_gmt":"2015-09-10T03:03:06","slug":"cac-truong-hop-duoc-hoan-thue-tieu-thu-dac-biet","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12887","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\" size-full wp-image-12888 alignright\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Cac-truong-hop-duoc-hoan-thue-tieu-thu-dac-biet.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t\" width=\"259\" height=\"194\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p.\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 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec1u 7 <strong><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><\/strong> quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0 sau:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. H\u00e0ng t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng c\u00f2n l\u01b0u kho, l\u01b0u b\u00e3i t\u1ea1i c\u1eeda kh\u1ea9u v\u00e0 \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan, \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 giao, b\u00e1n h\u00e0ng cho n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua c\u00e1c \u0111\u1ea1i l\u00fd t\u1ea1i Vi\u1ec7t Nam; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ebfn b\u00e1n cho c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a c\u00e1c h\u00e3ng n\u01b0\u1edbc ngo\u00e0i tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng qu\u1ed1c t\u1ebf qua c\u1ea3ng Vi\u1ec7t Nam v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a Vi\u1ec7t Nam tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng qu\u1ed1c t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u00e1i xu\u1ea5t kh\u1ea9u theo ph\u01b0\u01a1ng th\u1ee9c kinh doanh h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t khi t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng t\u00e1i xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng t\u00e1i xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng xu\u1ea5t tr\u1ea3 l\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 d\u1ef1 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m ho\u1eb7c \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c kh\u00e1c trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, khi t\u00e1i xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf TT\u0110B theo khai b\u00e1o, nh\u01b0ng th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u \u00edt h\u01a1n so v\u1edbi khai b\u00e1o; h\u00e0ng nh\u1eadp kh\u1ea9u trong qu\u00e1 tr\u00ecnh nh\u1eadp kh\u1ea9u b\u1ecb h\u01b0 h\u1ecfng, m\u1ea5t c\u00f3 l\u00fd do x\u00e1c \u0111\u00e1ng \u0111\u00e3 n\u1ed9p thu\u1ebf TT\u0110N<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u ch\u01b0a ph\u00f9 h\u1ee3p v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i theo h\u1ee3p \u0111\u1ed3ng, gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u (do ph\u00eda ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i g\u1eedi sai), c\u00f3 gi\u00e1m \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m nghi\u1ec7m v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i m\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u th\u00ec c\u01a1 quan H\u1ea3i quan ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn l\u1ea1i s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p, n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i, n\u1ebfu n\u1ed9p thi\u1ebfu th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ph\u1ea3i n\u1ed9p<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. H\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 nguy\u00ean li\u1ec7u d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u.<\/strong><\/span><\/h2>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh quy\u1ebft to\u00e1n thu\u1ebf khi s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, giao b\u00e1n, kho\u00e1n, cho thu\u00ea doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f3 s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u1ed9p th\u1eeba, c\u01a1 s\u1edf c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u1ed9p th\u1eeba<\/strong><\/span><\/h2>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>4. Ho\u00e0n thu\u1ebf TT\u0110B trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ho\u00e0n thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ho\u00e0n thu\u1ebf theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o 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\/doi-tuong-va-cach-tinh-thue-tieu-thu-dac-biet\/\">\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1ch t\u00ednh 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\/dieu-kien-khau-tru-thue-tieu-thu-dac-biet\/\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 \u0111i\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\/dieu-kien-hoan-thue-gia-tri-gia-tang-doi-voi-hoat-dong-san-xuat-kinh-doanh\/\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-hoan-thue-gia-tri-gia-tang-doi-voi-hoat-dong-xuat-khau\/\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1ea1i b\u00e0i vi\u1ebft n\u00e0y k\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":12963,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1606],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12887"}],"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=12887"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12887\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12963"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12887"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}