{"id":15458,"date":"2015-10-17T09:41:31","date_gmt":"2015-10-17T09:41:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15458"},"modified":"2015-10-17T09:41:37","modified_gmt":"2015-10-17T09:41:37","slug":"mau-04gtgt-danh-cho-nguoi-nop-thue-tinh-thue-theo-phuong-phap-tinh-truc-tiep-tren-doanh-thu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15458","title":{"rendered":"M\u1eabu 04\/GTGT D\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>____________________________________________<\/span><\/strong><\/span><\/p>\n

\"M\u1eabu<\/h2>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span><\/strong><\/span><\/p>\n

T\u1edc KHAI THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/strong><\/span><\/p>\n

(D\u00e0nh\u00a0 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu)<\/em><\/span><\/p>\n

[01] K\u1ef3 t\u00ednh thu\u1ebf: Th\u00e1ng……… n\u0103m \u2026….<\/span><\/p>\n\n\n\n
[02] L\u1ea7n \u0111\u1ea7u: [ \u00a0 \u00a0 \u00a0 \u00a0]<\/span><\/td>\n[03] B\u1ed5 sung l\u1ea7n th\u1ee9\u00a0[ \u00a0 \u00a0 \u00a0 \u00a0]<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[04] T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/strong>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026…………………………………<\/span><\/p>\n\n\n\n
[05]<\/strong> M\u00e3 s\u1ed1 thu\u1ebf:<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[06]<\/strong> \u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

[07]<\/strong> Qu\u1eadn\/huy\u1ec7n: …………………………. [08]<\/strong> T\u1ec9nh\/th\u00e0nh ph\u1ed1: …………………………………..<\/span><\/p>\n

[09]<\/strong> \u0110i\u1ec7n tho\u1ea1i:\u2026\u2026\u2026\u2026..[10] <\/strong>Fax:……………………..[11]<\/strong> Email: ……………………………<\/span><\/p>\n

[12] T\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf (n\u1ebfu c\u00f3):<\/strong>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026…………………………..<\/span><\/p>\n\n\n\n
\u00a0[13]<\/strong> M\u00e3 s\u1ed1 thu\u1ebf:<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[14]<\/strong> \u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

[15]<\/strong> Qu\u1eadn\/huy\u1ec7n: ………………. [16]<\/strong> T\u1ec9nh\/th\u00e0nh ph\u1ed1: ……………………………………………..<\/span><\/p>\n

[17]<\/strong> \u0110i\u1ec7n tho\u1ea1i: …………………\u00a0 [18]<\/strong> Fax: ……………… [19]<\/strong> Email: ……………………………<\/span><\/p>\n

[20]<\/strong> H\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd thu\u1ebf: S\u1ed1………………………………………….ng\u00e0y…………………………..<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u0110\u01a1n v\u1ecb ti\u1ec1n: \u0110\u1ed3ng Vi\u1ec7t Nam<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
STT<\/span><\/strong><\/td>\nCh\u1ec9 ti\u00eau<\/strong><\/span><\/td>\nH\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 0%\u00a0 v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong><\/span><\/td>\nH\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5%<\/strong><\/span><\/td>\nH\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 10%<\/strong><\/span><\/td>\n<\/tr>\n
(1)<\/span><\/td>\n(2)<\/span><\/td>\n(3)<\/span><\/td>\n(4)<\/span><\/td>\n(5)<\/span><\/td>\n<\/tr>\n
1<\/strong><\/span><\/td>\nT\u1ed5ng doanh thu h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/span><\/td>\n[21]<\/strong><\/span><\/td>\n[22]<\/strong><\/span><\/td>\n[23]<\/strong><\/span><\/td>\n<\/tr>\n
1.1<\/span><\/td>\nNh\u00f3m ng\u00e0nh A<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1.2<\/span><\/td>\nNh\u00f3m ng\u00e0nh B…<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
…<\/span><\/td>\n…<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2<\/strong><\/span><\/td>\nT\u1ef7 l\u1ec7 GTGT tr\u00ean doanh thu<\/strong><\/span><\/td>\n[24]<\/strong><\/span><\/td>\n[25]<\/strong><\/span><\/td>\n[26]<\/strong><\/span><\/td>\n<\/tr>\n
2.1<\/span><\/td>\nNh\u00f3m ng\u00e0nh A<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
2.2<\/span><\/td>\nNh\u00f3m ng\u00e0nh B…<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
….<\/span><\/td>\n….<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3<\/strong><\/span><\/td>\nT\u1ed5ng GTGT ph\u00e1t sinh trong k\u1ef3<\/strong><\/span><\/td>\n[27]=[21]x[24]<\/strong><\/span><\/td>\n[28]=[22]x[25]<\/strong><\/span><\/td>\n[29]=[23]x[26]<\/strong><\/span><\/td>\n<\/tr>\n
3.1<\/span><\/td>\nNh\u00f3m ng\u00e0nh A<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
3.2<\/span><\/td>\nNh\u00f3m ng\u00e0nh B<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
….<\/span><\/td>\n….<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4<\/span><\/td>\nT\u1ed5ng thu\u1ebf GTGT ph\u1ea3i n\u1ed9p:<\/span><\/td>\n[30]=[27]<\/strong>x0%<\/span><\/td>\n[31]=[28]<\/strong>x5%<\/span><\/td>\n[32]=[29]<\/strong>x10%<\/span><\/td>\n<\/tr>\n
4.1<\/span><\/td>\nNh\u00f3m ng\u00e0nh A<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4.2<\/span><\/td>\nNh\u00f3m ng\u00e0nh B<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
…<\/span><\/td>\n….<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ed5ng doanh thu h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT [33]=[21]+[22]+[23]:……….<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

T\u1ed5ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3 [34]=[30]+[31]+[32]:\u00a0 …………………… <\/strong><\/span><\/p>\n

T\u00f4i cam \u0111oan s\u1ed1 li\u1ec7u khai tr\u00ean l\u00e0 \u0111\u00fang v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 nh\u1eefng s\u1ed1 li\u1ec7u \u0111\u00e3 khai.\/.<\/span><\/p>\n

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

M\u1eabu 04\/GTGT D\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu. K\u1ebf to\u00e1n Centax lu\u00f4n \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n \u0111\u1ecdc trong c\u1ea3 n\u01b0\u1edbc<\/p>\n","protected":false},"author":7,"featured_media":15495,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1911],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15458"}],"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=15458"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15458\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15495"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15458"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}