{"id":14591,"date":"2015-10-01T11:22:35","date_gmt":"2015-10-01T11:22:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14591"},"modified":"2015-10-04T23:47:22","modified_gmt":"2015-10-04T23:47:22","slug":"thue-suat-thue-gtgt-cua-hang-ban-vao-khu-phi-thue-quan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14591","title":{"rendered":"Thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n v\u00e0o khu phi thu\u1ebf quan"},"content":{"rendered":"

\"Thu\u1ebf<\/h2>\n

H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cung c\u1ea5p cho doanh nghi\u1ec7p trong\u00a0khu phi thu\u1ebf quan, lu\u00f4n c\u00f3 thu\u1ebf su\u1ea5t 0%, tr\u1eeb m\u1ed9t s\u1ed1 h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, v\u1eabn c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7.\u00a0K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft :Thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n v\u00e0o khu phi thu\u1ebf quan.<\/span><\/p>\n

\u00a01. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong><\/span><\/h2>\n

Theo\u00a0\u0111i\u1ec1u 4 , kho\u1ea3n 20 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy\u00a0\u0111\u1ecbnh v\u1ec1\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf c\u00f3 quy\u00a0\u0111\u1ecbnh nh\u01b0 sau<\/span><\/p>\n

“H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mua b\u00e1n gi\u1eefa n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c khu phi thu\u1ebf quan v\u00e0 gi\u1eefa c\u00e1c khu phi thu\u1ebf quan v\u1edbi nhau.<\/em><\/span><\/p>\n

Khu phi thu\u1ebf quan bao g\u1ed3m: khu ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, kho b\u1ea3o thu\u1ebf, khu b\u1ea3o thu\u1ebf, kho ngo\u1ea1i quan, khu kinh t\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u1eb7c bi\u1ec7t, khu th\u01b0\u01a1ng m\u1ea1i – c\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c khu v\u1ef1c kinh t\u1ebf kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u01b0 khu phi thu\u1ebf quan theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. Quan h\u1ec7 mua b\u00e1n trao \u0111\u1ed5i h\u00e0ng ho\u00e1 gi\u1eefa c\u00e1c khu n\u00e0y v\u1edbi b\u00ean ngo\u00e0i l\u00e0 quan h\u1ec7 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.”<\/em><\/span><\/p>\n

Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5\u00a0do doanh nghi\u1ec7p trong\u00a0khu ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, kho b\u1ea3o thu\u1ebf, khu b\u1ea3o thu\u1ebf, kho ngo\u1ea1i quan, khu kinh t\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u1eb7c bi\u1ec7t, khu th\u01b0\u01a1ng m\u1ea1i – c\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c khu v\u1ef1c kinh t\u1ebf kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u01b0 khu phi thu\u1ebf quan<\/em>\u00a0b\u00e1n cho nhau, ho\u1eb7c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i b\u00e1n cho c\u00e1c doanh nghi\u1ec7p n\u00e0y\u00a0thu\u1ed9c\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

\u00a02. \u0110\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edbng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 9, kho\u1ea3n 1 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/a>quy\u00a0\u0111\u1ecbnh v\u1ec1\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% c\u00f3 quy\u00a0\u0111\u1ecbnh<\/span><\/p>\n

“1. Thu\u1ebf su\u1ea5t 0%: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf trong khu phi thu\u1ebf quan; v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/em><\/span><\/p>\n

H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt”<\/em><\/span><\/p>\n

Theo quy\u00a0\u0111inh tr\u00ean, h\u00e0ng ho\u00e1 c\u1ee7a nh\u1eefng doanh nghi\u1ec7p n\u1ed9i\u00a0\u0111\u1ecba, xu\u1ea5t v\u00e0o khu ch\u1ebf xu\u1ea5t\u00a0\u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0% tr\u1eeb m\u00f4t s\u1ed1 m\u1eb7t h\u00e0ng theo quy\u00a0\u0111\u1ecbnh. Chi ti\u1ebft\u00a0\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/strong><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o C\u00f4ng v\u0103n 6310\/CT-TTHT<\/strong><\/a> c\u1ee7a C\u1ee5c t\u1ec9nh thu\u1ebf\u00a0\u0110\u1ed3ng Nai tr\u1ea3 l\u1eddi C\u00f4ng ty TNHH Acrowel Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eafp\u00a0\u0111\u1eb7t cho DNCX d\u01b0\u1edbi\u00a0\u0111\u00e2y:<\/span><\/p>\n

\"Thu\u1ebf<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Ch\u1ee9ng t\u1eeb gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 b\u00e1n h\u00e0ng v\u00e0o khu ch\u1ebf xu\u1ea5t<\/a><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/a><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% \u0111\u1ed1i v\u1edbi v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf v\u00e0 ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i<\/a><\/span><\/p>\n

X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n vi\u1ebft sai thu\u1ebf su\u1ea5t GTGT<\/a><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a><\/span><\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

M\u1ecdi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cung c\u1ea5p cho doanh nghi\u1ec7p trong khu phi thu\u1ebf quan, lu\u00f4n c\u00f3 thu\u1ebf su\u1ea5t 0%, tr\u1eeb m\u1ed9t s\u1ed1 h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, b\u00ean c\u1ea1nh \u0111\u00f3 v\u1eabn c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7.<\/p>\n","protected":false},"author":7,"featured_media":14716,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1821],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14591"}],"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=14591"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14591\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14716"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14591"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}