{"id":12957,"date":"2015-09-10T02:22:39","date_gmt":"2015-09-10T02:22:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12957"},"modified":"2015-09-10T23:48:35","modified_gmt":"2015-09-10T23:48:35","slug":"quy-dinh-moi-ve-xuat-hoa-don-va-ghi-nhan-thu-nhap-khac-tu-172015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12957","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 ghi nh\u1eadn thu nh\u1eadp kh\u00e1c t\u1eeb 1\/7\/2015"},"content":{"rendered":"

\"Quy<\/h2>\n

T\u1eeb 1\/7\/2015 Lu\u1eadt doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i n\u0103m 2014 b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c,\u00a0t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p h\u01a1n trong kinh doanh nh\u01b0: Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00ed kinh doanh kh\u00f4ng b\u1eaft bu\u1ed9c ghi ng\u00e0nh ngh\u1ec1 kinh doanh; B\u00e3i b\u1ecf c\u00e1c y\u00eau c\u1ea7u v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p; H\u00e0i ho\u00e0 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00ed doanh nghi\u1ec7p v\u1edbi lu\u1eadt thu\u1ebf lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i\u2026c\u00e1c quy \u0111\u1ecbnh c\u0169ng ph\u00f9 h\u1ee3p h\u01a1n\u00a0gi\u1eefa c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00e1c nhau. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 ghi nh\u1eadn thu nh\u1eadp kh\u00e1c t\u1eeb 1\/7\/2015<\/strong><\/span><\/p>\n

1. V\u1ec1 h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

Tr\u01b0\u1edbc \u0111\u00e2y, theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 9 Lu\u1eadt doanh nghi\u1ec7p 2005, doanh nghi\u1ec7p \u201c Ho\u1ea1t \u0111\u1ed9ng kinh doanh theo \u0111\u00fang ng\u00e0nh, ngh\u1ec1 \u0111\u00e3 ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh\u201d. <\/strong>\u0110i\u1ec1u n\u00e0y \u0111\u00e3 l\u00e0m h\u1ea1n ch\u1ebf kh\u1ea3 n\u0103ng kinh doanh, n\u1eafm b\u1eaft th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c doanh nghi\u1ec7p. N\u1ebfu doanh nghi\u1ec7p kinh doanh tr\u00e1i ng\u00e0nh ngh\u1ec1, hay xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a nh\u1eefng ng\u00e0nh ngh\u1ec1 kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0110KKD s\u1ebd b\u1ecb ph\u1ea1t v\u1ec1 h\u00e0nh vi kinh doanh ng\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u0103ng k\u00fd<\/span><\/p>\n

T\u1ea1i \u0111i\u1ec1u 32, kho\u1ea3n 1, \u0111i\u1ec3m a Lu\u1eadt doanh nghi\u1ec7p 2014<\/a> quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 kinh doanh nh\u01b0 sau:<\/span><\/p>\n

\u201c 1. Doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh khi thay \u0111\u1ed5i v\u1ec1 m\u1ed9t trong nh\u1eefng n\u1ed9i dung sau:<\/em><\/span><\/p>\n

a. Thay \u0111\u1ed5i ng\u00e0nh, ngh\u1ec1 kinh doanh\u2026<\/em> \u201c<\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean: Khi thay \u0111\u1ed5i, b\u1ed5 sung ng\u00e0nh ngh\u1ec1 kinh doanh, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan \u0111\u0103ng\u00a0 k\u00fd kinh doanh, m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i ghi trong gi\u1ea5y ph\u00e9p \u0110KKD. Ch\u00ednh v\u00ec th\u1ebf, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kinh doanh t\u1ea5t c\u1ea3 nh\u1eefng ng\u00e0nh h\u00e0ng m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m, v\u00e0 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n ngay cho m\u1eb7t h\u00e0ng m\u00ecnh kinh doanh m\u00e0 kh\u00f4ng s\u1ee3 b\u1ecb ph\u1ea1t<\/span><\/p>\n

L\u01b0u \u00fd : Tuy kh\u00f4ng ghi trong gi\u1ea5y ph\u00e9p ng\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd kinh doanh, nh\u01b0ng trong \u0111i\u1ec1u l\u1ec7 \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u c\u1ee7a c\u00f4ng ty, c\u00e1c ng\u00e0nh ngh\u1ec1 kinh doanh c\u0169ng v\u1eabn \u0111\u01b0\u1ee3c ghi, nh\u1eb1m gi\u00fap cho c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1eadp nh\u1eadt, c\u1ea5p m\u00e3 s\u1ed1 cho doanh nghi\u1ec7p theo ng\u00e0nh ngh\u1ec1 kinh doanh ban \u0111\u1ea7u. \u0110i\u1ec1u n\u00e0y kh\u00f4ng h\u1ea1n ch\u1ebf doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh nh\u1eefng ng\u00e0nh ngh\u1ec1 kinh doanh kh\u00e1c<\/span><\/p>\n

2. V\u1ec1 thu nh\u1eadp kh\u00e1c<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp kh\u00e1c nh\u01b0 sau :<\/span><\/p>\n

Thu nh\u1eadp kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng thu\u1ed9c c\u00e1c ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c kinh doanh ghi trong \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/em><\/span><\/p>\n

\u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt doanh nghi\u1ec7p 2014, v\u1edbi quy \u0111\u1ecbnh kh\u00f4ng ghi ng\u00e0nh ngh\u1ec1 trong gi\u1ea5y ph\u00e9p kinh doanh, Lu\u1eadt thu\u1ebf TNDN c\u0169ng \u0111\u00e3 c\u00f3 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p. Trong \u0111\u00f3 t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> t\u1ea1i\u00a0<\/strong>\u0110i\u1ec1u<\/strong>\u00a05\u00a0<\/strong>(s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0m\u1ed9t s\u1ed1 n\u1ed9i dung t\u1ea1i\u00a0\u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC) \u0111\u00e3 b\u00e3i b\u1ecf quy \u0111\u1ecbnh tr\u00ean v\u1ec1 thu nh\u1eadp kh\u00e1c c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/span><\/p>\n

Nh\u01b0 v\u1eady, t\u1eeb 6\/8\/2015, theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong>, thu nh\u1eadp kh\u00e1c kh\u00f4ng c\u00f2n kho\u1ea3n thu nh\u1eadp kh\u00e1c thu\u1ed9c c\u00e1c ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c kinh doanh kh\u00f4ng ghi trong gi\u1ea5y \u0110K KD c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n

\u0110\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n doanh thu t\u1eeb cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00e0ng h\u00f3a, c\u00e1c b\u1ea1n \u0111\u1ec1u h\u1ea1ch to\u00e1n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

N\u1ee3 TK 111,112,131
\nC\u00f3 TK 511,3331<\/span><\/p>\n

T\u00f3m l\u1ea1i<\/strong>: Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p 2014<\/strong> v\u00e0 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong>, t\u1eeb 1\/7\/2015, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p :<\/span><\/p>\n