{"id":14949,"date":"2015-10-16T12:22:11","date_gmt":"2015-10-16T12:22:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14949"},"modified":"2015-10-31T01:52:26","modified_gmt":"2015-10-31T01:52:26","slug":"huong-dan-viet-hoa-don-gtgt-bang-ngoai-te","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14949","title":{"rendered":"H\u01b0\u1edbng d\u1eabn vi\u1ebft ho\u00e1 \u0111\u01a1n GTGT b\u1eb1ng ngo\u1ea1i t\u1ec7"},"content":{"rendered":"

\"H\u01b0\u1edbng<\/h2>\n

Nhi\u1ec1u k\u1ebf to\u00e1n c\u00f2n l\u00fang t\u00fang trong vi\u1ec7c vi\u1ebft ho\u00e1\u00a0\u0111\u01a1n GTGT b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 nh\u1eefng quy\u00a0\u0111\u1ecbnh v\u1ec1 vi\u1ec7c b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0H\u01b0\u1edbng d\u1eabn vi\u1ebft ho\u00e1 \u0111\u01a1n GTGT b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n\u00a0<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 16 \u00a0Kho\u1ea3n 2 \u0111i\u1ec3m e\u00a0Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> v\u1ec1\u00a0\u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean ho\u00e1\u00a0\u0111\u01a1n GTGT\u00a0\u00a0b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span><\/p>\n

\u201ce) \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/em><\/span><\/p>\n

\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt,<\/strong> t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5: 10.000 USD – M\u01b0\u1eddi ngh\u00ecn \u0111\u00f4 la M\u1ef9.<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n c\u1ee7a th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i t\u1ec7 thu v\u1ec1 l\u00e0 lo\u1ea1i kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ghi t\u1ef7 gi\u00e1 ch\u00e9o v\u1edbi m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1.<\/em><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

\u00a0<\/em><\/strong>Kho\u1ea3n 4 \u0110i\u1ec1u 2\u00a0Th\u00f4ng t\u01b0 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2015)\u00a0<\/em><\/strong>h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1,\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh doanh thu, chi ph\u00ed gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u01b0 sau:<\/em><\/span><\/p>\n

– T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n.<\/em><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\n

– C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014.\u201d<\/em><\/span><\/p>\n

Chi ti\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015: \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ghi nh\u1eadn thu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u1eeb n\u0103m 2015<\/a><\/span><\/p>\n

2. V\u1ec1 qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2014\/N\u0110-CP ng\u00e0y 17\/7\/2014\u00a0<\/strong>Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ph\u00e1p l\u1ec7nh ngo\u1ea1i h\u1ed1i v\u00e0 Ph\u00e1p l\u1ec7nh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ph\u00e1p l\u1ec7nh ngo\u1ea1i h\u1ed1i nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 5. Thanh to\u00e1n v\u00e0 chuy\u1ec3n ti\u1ec1n li\u00ean quan \u0111\u1ebfn xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c ngu\u1ed3n thu v\u00e3ng lai kh\u00e1c<\/em><\/span><\/p>\n

1. Ng\u01b0\u1eddi c\u01b0 tr\u00fa c\u00f3 ngu\u1ed3n thu ngo\u1ea1i t\u1ec7 t\u1eeb xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c t\u1eeb c\u00e1c ngu\u1ed3n thu v\u00e3ng lai kh\u00e1c \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1i Vi\u1ec7t Nam ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi h\u1ea1n thanh to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam xem x\u00e9t cho ph\u00e9p gi\u1eef l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ngu\u1ed3n thu ngo\u1ea1i t\u1ec7 \u1edf n\u01b0\u1edbc ngo\u00e0i…\u201d<\/em><\/span><\/p>\n

\u00a0Kho\u1ea3n 13, \u0110i\u1ec1u 1 Ph\u00e1p l\u1ec7nh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ph\u00e1p l\u1ec7nh ngo\u1ea1i h\u1ed1i s\u1ed1 06\/2013\/UBTVQH13 ng\u00e0y 18\/3\/2013, quy \u0111\u1ecbnh:<\/strong><\/span><\/p>\n

\u201c13. \u0110i\u1ec1u 22 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/em><\/span><\/p>\n

\u201c\u0110i\u1ec1u 22. Quy \u0111\u1ecbnh h\u1ea1n ch\u1ebf s\u1eed d\u1ee5ng ngo\u1ea1i h\u1ed1i<\/em><\/span><\/p>\n

Tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, m\u1ecdi giao d\u1ecbch, thanh to\u00e1n, ni\u00eam y\u1ebft; qu\u1ea3ng c\u00e1o, b\u00e1o gi\u00e1, \u0111\u1ecbnh gi\u00e1, ghi gi\u00e1 trong h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c t\u01b0\u01a1ng t\u1ef1 kh\u00e1c c\u1ee7a ng\u01b0\u1eddi c\u01b0 tr\u00fa, ng\u01b0\u1eddi kh\u00f4ng c\u01b0 tr\u00fa kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ngo\u1ea1i h\u1ed1i, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.\u201d<\/em><\/span><\/p>\n

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

Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2015:<\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p DN \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i Ph\u00e1p l\u1ec7nh ngo\u1ea1i h\u1ed1i v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec khi l\u1eadp h\u00f3a \u0111\u01a1n:\u00a0C\u00f4ng ty ghi t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u00e0 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> n\u00eau tr\u00ean.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam\u00a0C\u00f4ng v\u0103n 53640\/CT-HTr<\/strong> ng\u00e0y 14\/08\/2015 c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i g\u1eedi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/p>\n

VD<\/strong>: Ng\u00e0y 29\/9\/2015 C\u00f4ng ty k\u1ebf to\u00e1n Centax\u00a0 \u0111\u01b0\u1ee3c \u00a0ph\u00e9p\u00a0b\u00e1n \u00a0h\u00e0ng thu ngo\u1ea1i t\u1ec7, c\u00f3 b\u00e1n h\u00e0ng v\u00e0o khu ch\u1ebf xu\u1ea5t . T\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng Vietinbank, n\u01a1i C\u00f4ng ty m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch\u00a0h\u00f4m \u0111\u00f3 l\u00e0 21.000. C\u00f4ng ty s\u1ebd vi\u1ebft ho\u00e1\u00a0\u0111\u01a1n GTGT nh\u01b0 sau:<\/span><\/p>\n

 <\/p>\n

\"cach<\/a><\/span><\/p>\n

 <\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i vi\u1ebft :<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n GTGT m\u1edbi nh\u1ea5t 2015<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n h\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 xin ph\u00e9p S\u1edf C\u00f4ng th\u01b0\u01a1ng<\/a><\/span><\/p>\n

C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n

C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng<\/a><\/span><\/p>\n

C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/a><\/span><\/p>\n

 <\/p>\n

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

Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7? Nhi\u1ec1u k\u1ebf to\u00e1n c\u00f2n l\u00fang t\u00fang trong vi\u1ec7c vi\u1ebft ho\u00e1 \u0111\u01a1n GTGT b\u1eb1ng ngo\u1ea1i t\u1ec7 n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":15385,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1869],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14949"}],"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=14949"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14949\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15385"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14949"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}