{"id":13575,"date":"2015-09-18T10:00:45","date_gmt":"2015-09-18T10:00:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13575"},"modified":"2016-04-01T02:12:53","modified_gmt":"2016-04-01T02:12:53","slug":"ke-toan-trong-don-vi-ban-ve-may-bay-can-chu-y-nhung-dieu-gi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13575","title":{"rendered":"K\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb \u0111\u1ea1i l\u00fd b\u00e1n v\u00e9 m\u00e1y bay"},"content":{"rendered":"

\"K\u1ebf<\/a><\/h2>\n

C\u00e2u h\u1ecfi:<\/span><\/strong><\/span><\/h2>\n

Cho em h\u1ecfi v\u1ec1 l\u00e0m k\u1ebf to\u00e1n v\u00e0 thu\u1ebf ph\u00f2ng v\u00e9 m\u00e1y bay c\u00f3 quy tr\u00ecnh, ch\u00fa \u00fd \u0111i\u1ec1u g\u00ec v\u1ec1 lo\u1ea1i h\u00ecnh kinh doanh n\u00e0y (DN em l\u00e0 b\u00e1n kh \u0111\u00fang gi\u00e1 c\u00f3 h\u01b0\u1edfng hoa h\u1ed3ng t\u1eeb \u0111\u1ea1i l\u00ed c\u1ea5p 1, c\u0169ng \u00edt th\u00f4i \u1ea1, th\u01b0\u1eddng l\u00e0 b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3, nh\u01b0ng \u0111\u1ea7u v\u00e0o kh\u00e1 nhi\u1ec1u, n\u00ean em c\u0103n c\u1ee9 c\u00f4ng ty thanh to\u00e1n CK c\u00f4ng n\u1ee3 m\u00e0 em b\u1ecf b\u1edbt \u0111\u1ea7u v\u00e0o v\u00e0 kh\u00f4ng ghi nh\u1eadn hoa h\u1ed3ng)<\/span><\/p>\n

Hi\u1ec7n e \u0111ang l\u00e0m nh\u01b0 1 doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i bu\u00f4n b\u00e1n h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng, c\u00e1c h\u00e0nh tr\u00ecnh \u0111i l\u1ea1i s\u1ebd c\u00f3 c\u00e1c m\u00e3 t\u01b0\u01a1ng \u1ee9ng, em in l\u00e0m phi\u1ebfu nh\u1eadp kho v\u00e0 xu\u1ea5t kho.<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/span><\/h2>\n

K\u1ebf to\u00e1n Centax<\/strong><\/a> xin tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi c\u1ee7a b\u1ea1n<\/span><\/p>\n

1.\u00a0\u0110\u1ea1i l\u00fd v\u00e9 m\u00e1y bay l\u00e0 lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5<\/span><\/strong><\/p>\n

B\u00e1n\u00a0v\u00e9 m\u00e1y bay<\/a> l\u00e0 m\u1ed9t lo\u1ea1i h\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span> D\u1ecbch v\u1ee5 th\u00ec kh\u00f4ng th\u1ec3 c\u00f3 xu\u1ea5t nh\u1eadp kho. B\u1ea1n c\u00f3 th\u1ec3 nh\u1eadn d\u1ecbch v\u1ee5, v\u00e0 cung c\u1ea5p nh\u1eefng g\u00f3i d\u1ecbch v\u1ee5 tr\u1ecdn g\u00f3i, ho\u1eb7c cung c\u1ea5p nh\u1eefng g\u00f3i d\u1ecbch v\u1ee5 c\u00f3 th\u00eam nh\u1eefng d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 ( nh\u01b0 d\u1ecbch v\u1ee5 cung c\u1ea5p v\u00e9 v\u00e0 thu ti\u1ec1n t\u1eadn n\u01a1i, d\u1ecbch v\u1ee5 \u0111\u01b0a \u0111\u00f3n…)<\/span><\/p>\n

2. \u0110\u1ea1i l\u00fd v\u00e9 m\u00e1y bay \u0111\u01b0\u1ee3c chia l\u00e0m 2 lo\u1ea1i:<\/span><\/strong><\/p>\n

\u00a0a. \u0110\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1:<\/span>
\nTr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u1ea1i l\u00fd theo d\u00f5i v\u00e9 v\u00e0 cung c\u1ea5p h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua, nh\u01b0ng kh\u00f4ng k\u00ea khai \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra c\u1ee7a ti\u1ec1n v\u00e9. Cu\u1ed1i k\u1ef3 c\u0103n c\u1ee9 v\u00e0o hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng, xu\u1ea5t h\u00f3a \u0111\u01a1n hoa h\u1ed3ng\u00a0cho b\u00ean giao h\u00e3ng bay, v\u00e0 h\u1ea1ch to\u00e1n doanh thu ph\u1ea7n hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng. <\/span><\/p>\n

Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 5, kho\u1ea3n 7, m\u1ee5c \u0111\u00a0v\u1ec1 hoa h\u1ed3ng\u00a0\u0111\u01b0\u1ee3c h\u01b0\u1edfng nh\u01b0 sau:<\/span><\/p>\n

“\u0110i\u1ec1u 5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT<\/span><\/em>
\n……<\/span><\/em>
\n\u0111) Doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd v\u00e0 doanh thu hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a b\u00ean giao \u0111\u1ea1i l\u00fd h\u01b0\u1edfng hoa h\u1ed3ng c\u1ee7a d\u1ecbch v\u1ee5: b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng, b\u00e1n v\u00e9 x\u1ed5 s\u1ed1, v\u00e9 m\u00e1y bay, \u00f4 t\u00f4, t\u00e0u ho\u1ea3, t\u00e0u thu\u1ef7; \u0111\u1ea1i l\u00fd v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; \u0111\u1ea1i l\u00fd c\u1ee7a c\u00e1c d\u1ecbch v\u1ee5 ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i m\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%; \u0111\u1ea1i l\u00fd b\u00e1n b\u1ea3o hi\u1ec3m.”<\/span><\/em><\/p>\n

Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, hoa h\u1ed3ng\u00a0\u0111\u1ea1i l\u00fd v\u00e9 m\u00e1y bay\u00a0\u0111\u01b0\u1ee3c chia l\u00e0m 2 lo\u1ea1i, v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n