{"id":12972,"date":"2015-11-16T02:51:40","date_gmt":"2015-11-16T02:51:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12972"},"modified":"2016-12-13T07:54:10","modified_gmt":"2016-12-13T07:54:10","slug":"chung-tu-mua-tai-san-cua-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12972","title":{"rendered":"Ch\u1ee9ng t\u1eeb mua t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n"},"content":{"rendered":"

\"Ch\u1ee9ng<\/h2>\n

C\u00e1c doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u00f3i quen mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh m\u1edbi, nhi\u1ec1u t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 mua c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n. V\u1eady nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u00e1 nh\u00e2n th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Ch\u1ee9ng t\u1eeb mua t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n<\/span><\/h2>\n

Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT b\u00e1n t\u00e0i s\u1ea3n.<\/em>\u201d<\/em><\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> <\/strong>t\u1ea1i \u0110i\u1ec1u 13, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p h\u00f3a \u0111\u01a1n do c\u1ee5c thu\u1ebf \u0111\u1eb7t in nh\u01b0 sau:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n.”<\/em><\/span><\/p>\n

Theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh khi b\u00e1n t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh th\u00ec s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

V\u1eady n\u1ebfu c\u00e1c c\u00f4ng ty mua t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng c\u00f3\u00a0h\u00f3a \u0111\u01a1n th\u00ec l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p?<\/span><\/strong><\/p>\n

C\u00e2u h\u1ecfi\u00a0\u0111\u00f3\u00a0\u0111\u01b0\u1ee3c K\u1ebf to\u00e1n Centax<\/strong>\u00a0tr\u1ea3 l\u1eddi nh\u01b0 sau:<\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong>\u00a0 t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.4 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>2.4<\/em>.<\/em>Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo m\u1eabu s\u1ed1 01\/TNDN k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) nh\u01b0ng kh\u00f4ng l\u1eadp B\u1ea3ng k\u00ea k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/em><\/span><\/p>\n

\u2026\u2026<\/em><\/span><\/p>\n

– Mua \u0111\u1ed3 d\u00f9ng, t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

\u2026..<\/em><\/span><\/p>\n

B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c. Doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau tr\u00ean kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean b\u1ea3ng k\u00ea cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ee9c gi\u00e1 \u0111\u1ec3 t\u00ednh l\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 chi ph\u00ed mua t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN,\u00a0\u00a0c\u00e1c c\u00f4ng ty\u00a0c\u1ea7n ph\u1ea3i c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb mua t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n nh\u01b0 sau:<\/span><\/p>\n

+ B\u1ea3ng k\u00ea 01\/TNDN<\/a> c\u00f3 ch\u1eef k\u00fd c\u1ee7a gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n

+ H\u1ee3p \u0111\u1ed3ng mua t\u00e0i s\u1ea3n.<\/span><\/p>\n

+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

+ Bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i quy\u1ec1n s\u1edf h\u1eefu th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 chuy\u1ec3n \u0111\u1ed5i quy\u1ec1n s\u1edf h\u1eefu.<\/span><\/p>\n

L\u01b0u \u00fd : Nhi\u1ec1u c\u00e1 nh\u00e2n, doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 c\u00e1n b\u1ed9 thu\u1ebf c\u0169ng kh\u00f4ng n\u1eafm r\u00f5 quy \u0111\u1ecbnh n\u00e0y, v\u00ec th\u1ebf khi g\u1eb7p tr\u01b0\u1eddng h\u1ee3p n\u00e0y , k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n tr\u00edch d\u1eabn nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p l\u00fd \u0111\u1ec3 gi\u1ea3i th\u00edch cho c\u00e1c \u0111\u1ed1i t\u00e1c li\u00ean quan \u0111\u01b0\u1ee3c r\u00f5<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o C\u00f4ng v\u0103n 8626\/CT-TTHT<\/a> ng\u00e0y 25\/10\/2013 c\u1ee7a C\u1ee5c thu\u1ebf TP HCM:<\/span><\/p>\n

\"Ch\u1ee9ng<\/p>\n

Ngo\u00e0i ra, b\u1ea1n\u00a0\u0111\u1ecdc c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n<\/a><\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n do doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015: Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf cho thu\u00ea nh\u00e0 cho ch\u1ee7 nh\u00e0 th\u1ef1c hi\u1ec7n<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015: Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf cho thu\u00ea xe do ch\u1ee7 xe th\u1ef1c hi\u1ec7n<\/a><\/span><\/p>\n

M\u1eabu t\u1edd khai c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n m\u1eabu s\u1ed1 01\/TTS<\/a><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u1ed9 Ch\u1ee9ng t\u1eeb mua t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, doanh nghi\u1ec7p c\u1ea7n nh\u1eefng gi\u1ea5y t\u1edd g\u00ec \u0111\u1ec3 chi ph\u00ed mua t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb <\/p>\n","protected":false},"author":7,"featured_media":13016,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1621],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12972"}],"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=12972"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12972\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13016"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12972"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}