{"id":14463,"date":"2015-09-30T11:01:54","date_gmt":"2015-09-30T11:01:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14463"},"modified":"2015-10-02T00:29:45","modified_gmt":"2015-10-02T00:29:45","slug":"xu-ly-chung-tu-hoa-don-khi-tra-tien-cong-cho-nhom-nguoi-lao-dong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14463","title":{"rendered":"X\u1eed l\u00fd ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n khi tr\u1ea3 ti\u1ec1n c\u00f4ng cho nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng"},"content":{"rendered":"

\"X\u1eed<\/h2>\n

Nhi\u1ec1u doanh nghi\u1ec7p khi c\u00f3 nh\u1eefng c\u00f4ng vi\u1ec7c \u0111\u1ed9t xu\u1ea5t, th\u01b0\u1eddng thu\u00ea lao \u0111\u1ed9ng b\u00ean ngo\u00e0i. Nh\u1eefng lao \u0111\u1ed9ng n\u00e0y kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi \u0111\u01a1n v\u1ecb chi tr\u1ea3, m\u00e0 ch\u1ec9 l\u00e0 th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u01a1n v\u1ecb chi tr\u1ea3 ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft\u00a0X\u1eed l\u00fd ch\u1ee9ng t\u1eeb v\u1edbi, h\u00f3a \u0111\u01a1n khi tr\u1ea3 ti\u1ec1n c\u00f4ng cho nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/p>\n

1. Quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf<\/strong><\/span><\/h2>\n

Kho\u1ea3n 2.4, \u0110i\u1ec1u 4, Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC<\/a> ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c2.4. 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 s\u1ed1 78\/2014\/TT-BTC) 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: \u2026 – Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh (kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean) c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).\u201d <\/em><\/span><\/p>\n

Kho\u1ea3n 1, \u0110i\u1ec1u 13, Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh c\u1ea5p h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n cho c\u00e1c 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 nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng. 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.\u201d<\/em><\/span><\/p>\n

2. K\u1ebft lu\u1eadn<\/span><\/h2>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean th\u00ec:<\/strong><\/span><\/p>\n