{"id":13179,"date":"2015-09-12T04:13:02","date_gmt":"2015-09-12T04:13:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13179"},"modified":"2015-09-14T23:55:11","modified_gmt":"2015-09-14T23:55:11","slug":"su-khac-nhau-giua-hoa-don-ban-hang-va-hoa-don-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13179","title":{"rendered":"S\u1ef1 kh\u00e1c nhau gi\u1eefa h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"

\"S\u1ef1<\/h2>\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o? C\u00e1ch ph\u00e2n bi\u1ec7t gi\u1eefa h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 h\u00f3a \u0111\u01a1n GTGT l\u00e0 g\u00ec? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n s\u1eef kh\u00e1c nhau gi\u1eefa h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 h\u00f3a \u0111\u01a1n GTGT \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201c2. C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n:<\/em><\/span><\/p>\n

a) H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/em><\/span><\/p>\n

– B\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/em><\/span><\/p>\n

– Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/em><\/span><\/p>\n

– Xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u;<\/em><\/span><\/p>\n

b) H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00f9ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y:<\/em><\/span><\/p>\n

– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u <\/em><\/span><\/p>\n

– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u1edbi nhau, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d c) H\u00f3a \u0111\u01a1n kh\u00e1c g\u1ed3m: tem; v\u00e9; th\u1ebb; phi\u1ebfu thu ti\u1ec1n b\u1ea3o hi\u1ec3m\u2026<\/em><\/span><\/p>\n

c) Phi\u1ebfu thu ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng; ch\u1ee9ng t\u1eeb thu c\u01b0\u1edbc ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; ch\u1ee9ng t\u1eeb thu ph\u00ed d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng\u2026, h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.\u201d<\/em><\/span><\/p>\n

K\u1ebft lu\u1eadn:<\/strong><\/span><\/p>\n