{"id":17552,"date":"2015-11-14T00:53:26","date_gmt":"2015-11-14T00:53:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17552"},"modified":"2016-12-09T03:14:25","modified_gmt":"2016-12-09T03:14:25","slug":"xu-ly-truong-hop-cham-nop-mau-06gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17552","title":{"rendered":"X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p M\u1eabu 06\/GTGT"},"content":{"rendered":"

\"X\u1eed<\/span><\/h2>\n

Theo quy \u0111\u1ecbnh, c\u00e1c doanh nghi\u1ec7p mu\u1ed1n th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, nh\u01b0ng c\u00f3 doanh thu c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 d\u01b0\u1edbi 1 t\u1ef7, ph\u1ea3i l\u00e0m M\u1eabu 06\/GTGT<\/a> \u0111\u1ec3 t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Nh\u01b0ng c\u00f3 nh\u1eefng doanh nghi\u1ec7p ch\u1eadm n\u1ed9p M\u1eabu 06\/GTGT \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p M\u1eabu 06\/GTGT<\/span><\/p>\n

Chi ti\u1ebft :\u00a0T\u1eeb n\u0103m 2015, nh\u1eefng doanh nghi\u1ec7p n\u00e0o ph\u1ea3i n\u1ed9p M\u1eabu 06\/GTGT<\/a><\/span><\/p>\n

1. Th\u1eddi h\u1ea1n n\u1ed9p M\u1eabu 06\/GTGT<\/span><\/h2>\n

a. Doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng<\/strong><\/span><\/h3>\n

Th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu 06-GTGT \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a>\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c\u2026 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 01\/01\/2014 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 06\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc ng\u00e0y 20 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi ho\u1eb7c n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec ph\u1ea3i n\u1ed9p M\u1eabu 06\/GTGT tr\u01b0\u1edbc 20\/12 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong><\/em><\/span><\/p>\n

N\u0103m 2016, doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec ph\u1ea3i\u00a0n\u1ed9p m\u1eabu 06\/GTGT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc ng\u00e0y 20\/12 c\u1ee7a n\u0103m 2015.<\/span><\/p>\n

b. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/strong><\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1 1097\/TCT-KK<\/a> quy \u0111\u1ecbnh v\u1ec1 ti\u1ebfp nh\u1eadn M\u1eabu 06\/GTGT<\/strong> nh\u01b0 sau:<\/span><\/p>\n

“\u2013 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, HTX m\u1edbi th\u00e0nh l\u1eadp khi x\u00e1c \u0111\u1ecbnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec ph\u1ea3i n\u1ed9p m\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p HSKT \u0111\u1ea7u ti\u00ean ph\u00e1t sinh.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p \u00a0kh\u1ea5u tr\u1eeb, ph\u1ea3i n\u1ed9p m\u1eabu 06-GTGT tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n

V\u00ed d\u1ee5:\u00a0doanh nghi\u1ec7p th\u00e0nh l\u1eadp th\u00e1ng 10 n\u0103m 2015 th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p\u00a0M\u1eabu 06\/GTGT tr\u01b0\u1edbc ng\u00e0y 31\/12\/2015.<\/span><\/p>\n

2. X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p Ch\u1eadm n\u1ed9p M\u1eabu 06\/GTGT<\/span><\/h2>\n

C\u00f4ng v\u0103n s\u1ed1 1097\/TCT-KK<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

“\u0110\u1ebfn tr\u01b0\u1edbc ng\u00e0y 20\/12\/2015 doanh nghi\u1ec7p, HTX c\u0103n c\u1ee9 v\u00e0o c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 219\/2014\/TT-BTC \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb cho hai n\u0103m 2016 v\u00e0 2017. \u00c1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p NNT th\u00e0nh l\u1eadp m\u1edbi trong qu\u00fd IV c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp theo sau n\u0103m 2014.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh, c\u00e1c doanh nghi\u1ec7p mu\u1ed1n th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, nh\u01b0ng c\u00f3 doanh thu c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 d\u01b0\u1edbi 1 t\u1ef7, ph\u1ea3i l\u00e0m M\u1eabu 06\/GTGT \u0111\u1ec3 t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Th\u1eddi h\u1ea1n n\u1ed9p M\u1eabu 06\/GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00eau tr\u00ean<\/span><\/p>\n

N\u1ebfu doanh nghi\u1ec7p n\u1ed9p M\u1eabu 06\/GTGT kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh n\u00eau tr\u00ean, th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng k\u00ea khai t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, v\u00ec \u0111\u00e3 kh\u00f4ng\u00a0\u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb .<\/span><\/p>\n

Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ( hay kh\u1ea5u tr\u1eeb ) l\u00e0 2 n\u0103m<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u c\u00f9ng b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft. X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p M\u1eabu 06\/GTGT. M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":18445,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2119,3995],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17552"}],"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=17552"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17552\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18445"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17552"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}