{"id":16483,"date":"2015-10-31T15:16:49","date_gmt":"2015-10-31T15:16:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16483"},"modified":"2016-12-12T07:06:25","modified_gmt":"2016-12-12T07:06:25","slug":"thue-gia-tri-gia-tang-cua-tai-san-nhap-khau-duoc-bieu-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16483","title":{"rendered":"Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng"},"content":{"rendered":"

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

T\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng, n\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u00a0kinh doanh, s\u1ebd \u0111\u01b0\u1ee3c ghi t\u1eb7ng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. Nh\u01b0ng \u00a0n\u1ebfu t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u, th\u00ec khi nh\u1eadn t\u00e0i s\u1ea3n, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u. V\u1eady thu\u1ebf GTGT c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u do \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o qua b\u00e0i vi\u1ebft:\u00a0Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng<\/strong><\/span><\/p>\n

Kho\u1ea3n 1 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a><\/strong> ng\u00e0y 31\/12\/2013 quy \u0111\u1ecbnh\u00a0Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, k\u1ec3 c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n<\/em><\/span>
\n th\u1ea5t\u2026\u201d<\/em><\/span><\/p>\n

Kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/strong> ng\u00e0y 31\/12\/2013 quy \u0111\u1ecbnh\u00a0\u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u00f3 ho\u00e1 \u0111\u01a1n gi\u00e1 tri gia t\u0103ng h\u1ecdp ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/em><\/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 tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb 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 GTGT.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, c\u0103n c\u1ee9 c\u00f4ng v\u0103n s\u1ed1 4009\/TCT-CS<\/strong> ng\u00e0y 29\/9\/2015, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng qua kh\u00e2u nh\u1eadp kh\u1ea9u, c\u00f3 \u0111\u00f3ng thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu :<\/span><\/p>\n