{"id":14511,"date":"2015-10-01T09:44:08","date_gmt":"2015-10-01T09:44:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14511"},"modified":"2015-10-01T12:04:52","modified_gmt":"2015-10-01T12:04:52","slug":"nguoi-mua-hang-co-the-thanh-toan-bang-tien-mat-neu-khong-khau-tru-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14511","title":{"rendered":"Ng\u01b0\u1eddi mua h\u00e0ng c\u00f3 th\u1ec3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, n\u1ebfu kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf"},"content":{"rendered":"

\"Ng\u01b0\u1eddi<\/h2>\n

Khi\u00a0thanh to\u00e1n tr\u1ea3 ti\u1ec1n cho nh\u00e0 cung c\u1ea5p, v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tr, kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng ti\u1ec1n m\u1eb7t. Nh\u01b0ng nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa vi\u1ec7c thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p, v\u00e0 thanh to\u00e1n ti\u1ec1n h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng. Th\u1ef1c t\u1ebf, khi b\u00e1n h\u00e0ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu ti\u1ec1n b\u1eb1ng ti\u1ec1n m\u1eb7t. <\/a>K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0Ng\u01b0\u1eddi mua h\u00e0ng c\u00f3 th\u1ec3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, n\u1ebfu kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/p>\n

1. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20tr m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong><\/span><\/h2>\n

Kho\u1ea3n 10, \u0110i\u1ec1u 1, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

“2.C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean,tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGTv\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/em><\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, ng\u01b0\u1eddi mua h\u00e0ng mu\u1ed1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, th\u00ec ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 20 tr. N\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng c\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, th\u00ec kh\u00f4ng c\u00f3 th\u1ec3 thanh to\u00e1n d\u00f9ng ti\u1ec1n m\u1eb7t<\/span><\/p>\n

2. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20tr m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/span><\/h2>\n

\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 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a>) quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“\u0110i\u1ec1u 6.<\/strong> C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><\/span><\/p>\n

1. Tr\u01b0\u0300 ca\u0301c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 m\u1ecdi kho\u1ea3n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em><\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tr, khi mua h\u00e0ng, ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng c\u1ea7n ch\u1ee9ng m\u00ecnh chi ph\u00ed \u0111\u1ea7u v\u00e0o \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN, th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/span><\/p>\n

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

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, khi doanh nghi\u1ec7p\u00a0b\u00e1n h\u00e0ng cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh v\u00e0 kh\u00f4ng kinh doanh; n\u1ebfu h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec ng\u01b0\u1eddi mua ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng c\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t. C\u00f4ng ty v\u1eabn ph\u1ea3i k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng n\u00e0y. Ch\u00ednh s\u00e1ch hi\u1ec7n t\u1ea1i ch\u01b0a c\u00f3 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o C\u00f4ng v\u0103n 1606\/CT-TTHT c\u1ee7a C\u1ee5c thu\u1ebf t\u1ec9nh Long An tr\u1ea3 l\u1eddi C\u00f4ng ty TNHH C\u01a1 kh\u00ed C\u00f4ng N\u00f4ng Nghi\u1ec7p B\u00f9i V\u0103n Ng\u1ecd d\u01b0\u1edbi\u00a0\u0111\u00e2y:<\/span><\/p>\n

\"C\u00f4ng<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c d\u01b0\u1edbi\u00a0\u0111\u00e2y:<\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015: K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf, nh\u01b0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/a><\/span><\/p>\n

Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi thanh to\u00e1n v\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p vay ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

Thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean b\u00e1n kh\u00f4ng \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

 <\/p>\n

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Khi thanh to\u00e1n tr\u1ea3 ti\u1ec1n cho nh\u00e0 cung c\u1ea5p, v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tr, kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng ti\u1ec1n m\u1eb7t. Nh\u01b0ng nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa vi\u1ec7c thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p, v\u00e0 thanh to\u00e1n ti\u1ec1n h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng. Th\u1ef1c t\u1ebf, khi b\u00e1n h\u00e0ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu ti\u1ec1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1817,1818],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14511"}],"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=14511"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14511\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14511"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}