{"id":1760,"date":"2015-07-13T01:47:33","date_gmt":"2015-07-13T01:47:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1760"},"modified":"2016-07-25T01:46:08","modified_gmt":"2016-07-25T01:46:08","slug":"thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1760","title":{"rendered":"Th\u00f4ng t\u01b0 219\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013"},"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 t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 219\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 v\u1ec1 H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP ng\u00e0y 18\/ 12\/ 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Th\u00f4ng t\u01b0 219 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014; thay th\u1ebf cho Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC ng\u00e0y 11\/01\/2012 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 65\/2013\/TT-BTC ng\u00e0y 17\/ 05\/ 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft.<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

 <\/p>\n

TH\u00d4NG T\u01af<\/span><\/strong><\/span>
\n H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 31\/2013\/QH13 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/span>
\n B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/span><\/strong><\/span>
\n QUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/strong><\/span>
\n Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u0103n c\u1ee9 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf v\u00e0 n\u01a1i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span>
\n \u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/strong> <\/span>
\n \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng \u1edf Vi\u1ec7t Nam (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i), tr\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n \u0110i\u1ec1u 3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/strong><\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u1edf Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u00e0nh ngh\u1ec1, h\u00ecnh th\u1ee9c, t\u1ed5 ch\u1ee9c kinh doanh (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u01a1 s\u1edf kinh doanh) v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1, mua d\u1ecbch v\u1ee5 t\u1eeb n\u01b0\u1edbc ngo\u00e0i ch\u1ecbu thu\u1ebf GTGT (sau \u0111\u00e2y g\u1ecdi l\u00e0 ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u) bao g\u1ed3m:<\/span>
\n 1. C\u00e1c t\u1ed5 ch\u1ee9c kinh doanh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 \u0111\u0103ng k\u00fd kinh doanh theo Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt Doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc (nay l\u00e0 Lu\u1eadt Doanh nghi\u1ec7p), Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 v\u00e0 ph\u00e1p lu\u1eadt kinh doanh chuy\u00ean ng\u00e0nh kh\u00e1c; <\/span>
\n 2. C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n, t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c; <\/span>
\n 3. C\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean n\u01b0\u1edbc ngo\u00e0i tham gia h\u1ee3p t\u00e1c kinh doanh theo Lu\u1eadt \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam (nay l\u00e0 Lu\u1eadt \u0111\u1ea7u t\u01b0); c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng kinh doanh \u1edf Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam; <\/span>
\n 4. C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m ng\u01b0\u1eddi kinh doanh \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, nh\u1eadp kh\u1ea9u;<\/span>
\n 5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam mua d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a) c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua d\u1ecbch v\u1ee5 l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n Quy \u0111\u1ecbnh v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. <\/span>
\n 6. Chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn mua b\u00e1n h\u00e0ng ho\u00e1 t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t v\u00e0 khu kinh t\u1ebf.<\/span>
\n V\u00ed d\u1ee5 1: C\u00f4ng ty TNHH Sanko l\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t. Ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111\u1ec3 xu\u1ea5t kh\u1ea9u C\u00f4ng ty TNHH Sanko c\u00f2n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p th\u1ef1c hi\u1ec7n quy\u1ec1n nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n ra ho\u1eb7c \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, C\u00f4ng ty TNHH Sanko ph\u1ea3i th\u00e0nh l\u1eadp chi nh\u00e1nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec Chi nh\u00e1nh h\u1ea1ch to\u00e1n ri\u00eang v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT ri\u00eang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng n\u00e0y, kh\u00f4ng h\u1ea1ch to\u00e1n chung v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111\u1ec3 xu\u1ea5t kh\u1ea9u. <\/span>
\n Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i (b\u00e1n ra), Chi nh\u00e1nh C\u00f4ng ty TNHH Sanko th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 khi b\u00e1n ra (bao g\u1ed3m c\u1ea3 xu\u1ea5t kh\u1ea9u), C\u00f4ng ty TNHH Sanko s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span>
\n \u0110i\u1ec1u 4. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/span><\/strong><\/span>
\n 1. S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt (bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m r\u1eebng tr\u1ed3ng), ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n, h\u1ea3i s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span>
\n C\u00e1c s\u1ea3n ph\u1ea9m m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, xay, xay b\u1ecf v\u1ecf, x\u00e1t b\u1ecf v\u1ecf, t\u00e1ch h\u1ea1t, t\u00e1ch c\u1ecdng, c\u1eaft, \u01b0\u1edbp mu\u1ed1i, b\u1ea3o qu\u1ea3n l\u1ea1nh (\u01b0\u1edbp l\u1ea1nh, \u0111\u00f4ng l\u1ea1nh), b\u1ea3o qu\u1ea3n b\u1eb1ng kh\u00ed sunfuro, b\u1ea3o qu\u1ea3n theo ph\u01b0\u01a1ng th\u1ee9c cho h\u00f3a ch\u1ea5t \u0111\u1ec3 tr\u00e1nh th\u1ed1i r\u1eefa, ng\u00e2m trong dung d\u1ecbch l\u01b0u hu\u1ef3nh ho\u1eb7c ng\u00e2m trong dung d\u1ecbch b\u1ea3o qu\u1ea3n kh\u00e1c v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c. <\/span>
\n V\u00ed d\u1ee5 2: C\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng nu\u00f4i heo v\u1edbi C\u00f4ng ty B theo h\u00ecnh th\u1ee9c nh\u1eadn ti\u1ec1n c\u00f4ng t\u1eeb C\u00f4ng ty B ho\u1eb7c b\u00e1n l\u1ea1i s\u1ea3n ph\u1ea9m cho C\u00f4ng ty B th\u00ec ti\u1ec1n c\u00f4ng nu\u00f4i heo nh\u1eadn t\u1eeb C\u00f4ng ty B v\u00e0 s\u1ea3n ph\u1ea9m heo b\u00e1n cho C\u00f4ng ty B thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty B b\u00e1n ra ho\u1eb7c \u0111\u01b0a v\u00e0o ch\u1ebf bi\u1ebfn \u0111\u1ec3 b\u00e1n ra th\u00ec s\u1ea3n ph\u1ea9m b\u00e1n ra thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span>
\n 2. S\u1ea3n ph\u1ea9m l\u00e0 gi\u1ed1ng v\u1eadt nu\u00f4i, gi\u1ed1ng c\u00e2y tr\u1ed3ng, bao g\u1ed3m tr\u1ee9ng gi\u1ed1ng, con gi\u1ed1ng, c\u00e2y gi\u1ed1ng, h\u1ea1t gi\u1ed1ng, c\u00e0nh gi\u1ed1ng, c\u1ee7 gi\u1ed1ng, tinh d\u1ecbch, ph\u00f4i, v\u1eadt li\u1ec7u di truy\u1ec1n \u1edf c\u00e1c kh\u00e2u nu\u00f4i tr\u1ed3ng, nh\u1eadp kh\u1ea9u v\u00e0 kinh doanh th\u01b0\u01a1ng m\u1ea1i. S\u1ea3n ph\u1ea9m gi\u1ed1ng v\u1eadt nu\u00f4i, gi\u1ed1ng c\u00e2y tr\u1ed3ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 s\u1ea3n ph\u1ea9m do c\u00e1c c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u, kinh doanh th\u01b0\u01a1ng m\u1ea1i c\u00f3 gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh gi\u1ed1ng v\u1eadt nu\u00f4i, gi\u1ed1ng c\u00e2y tr\u1ed3ng do c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ea5p. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m l\u00e0 gi\u1ed1ng v\u1eadt nu\u00f4i, gi\u1ed1ng c\u00e2y tr\u1ed3ng thu\u1ed9c lo\u1ea1i Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh ti\u00eau chu\u1ea9n, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n do nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/span>
\n 3. T\u01b0\u1edbi, ti\u00eau n\u01b0\u1edbc; c\u00e0y, b\u1eeba \u0111\u1ea5t; n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; d\u1ecbch v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p. <\/span>
\n 4. S\u1ea3n ph\u1ea9m mu\u1ed1i \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb n\u01b0\u1edbc bi\u1ec3n, mu\u1ed1i m\u1ecf t\u1ef1 nhi\u00ean, mu\u1ed1i tinh, mu\u1ed1i i-\u1ed1t m\u00e0 th\u00e0nh ph\u1ea7n ch\u00ednh l\u00e0 Na-tri-clo-rua (NaCl).<\/span>
\n 5. Nh\u00e0 \u1edf thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc do Nh\u00e0 n\u01b0\u1edbc b\u00e1n cho ng\u01b0\u1eddi \u0111ang thu\u00ea.<\/span>
\n 6. Chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span>
\n 7. B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kho\u1ebb, b\u1ea3o hi\u1ec3m ng\u01b0\u1eddi h\u1ecdc, c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m kh\u00e1c li\u00ean quan \u0111\u1ebfn con ng\u01b0\u1eddi; b\u1ea3o hi\u1ec3m v\u1eadt nu\u00f4i, b\u1ea3o hi\u1ec3m c\u00e2y tr\u1ed3ng, c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p kh\u00e1c; b\u1ea3o hi\u1ec3m t\u00e0u, thuy\u1ec1n, trang thi\u1ebft b\u1ecb v\u00e0 c\u00e1c d\u1ee5ng c\u1ee5 c\u1ea7n thi\u1ebft kh\u00e1c ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n; t\u00e1i b\u1ea3o hi\u1ec3m.<\/span>
\n 8. C\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, kinh doanh ch\u1ee9ng kho\u00e1n sau \u0111\u00e2y:<\/span>
\n a) D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng g\u1ed3m c\u00e1c h\u00ecnh th\u1ee9c: <\/span>
\n – Cho vay; <\/span>
\n – Chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c; <\/span>
\n – B\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng;<\/span>
\n – Cho thu\u00ea t\u00e0i ch\u00ednh; <\/span>
\n – Ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng thu c\u00e1c lo\u1ea1i ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng th\u00ec c\u00e1c kho\u1ea3n ph\u00ed thu t\u1eeb kh\u00e1ch h\u00e0ng thu\u1ed9c quy tr\u00ecnh d\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng (ph\u00ed ph\u00e1t h\u00e0nh th\u1ebb) theo quy ch\u1ebf cho vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng nh\u01b0 ph\u00ed tr\u1ea3 n\u1ee3 tr\u01b0\u1edbc h\u1ea1n, ph\u1ea1t ch\u1eadm tr\u1ea3 n\u1ee3, c\u01a1 c\u1ea5u l\u1ea1i n\u1ee3, qu\u1ea3n l\u00fd kho\u1ea3n vay v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c thu\u1ed9c quy tr\u00ecnh c\u1ea5p t\u00edn d\u1ee5ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n C\u00e1c kho\u1ea3n ph\u00ed giao d\u1ecbch th\u1ebb th\u00f4ng th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c quy tr\u00ecnh c\u1ea5p t\u00edn d\u1ee5ng nh\u01b0 ph\u00ed c\u1ea5p l\u1ea1i m\u00e3 pin cho th\u1ebb t\u00edn d\u1ee5ng, ph\u00ed cung c\u1ea5p b\u1ea3n sao ho\u00e1 \u0111\u01a1n giao d\u1ecbch, ph\u00ed \u0111\u00f2i b\u1ed3i ho\u00e0n khi s\u1eed d\u1ee5ng th\u1ebb, ph\u00ed th\u00f4ng b\u00e1o m\u1ea5t c\u1eafp, th\u1ea5t l\u1ea1c th\u1ebb t\u00edn d\u1ee5ng, ph\u00ed hu\u1ef7 th\u1ebb t\u00edn d\u1ee5ng, ph\u00ed chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i th\u1ebb t\u00edn d\u1ee5ng v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n – Bao thanh to\u00e1n trong n\u01b0\u1edbc; bao thanh to\u00e1n qu\u1ed1c t\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n thanh to\u00e1n qu\u1ed1c t\u1ebf; <\/span>
\n – B\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c do c\u01a1 quan thi h\u00e0nh \u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u1ebft th\u1eddi gian tr\u1ea3 n\u1ee3, ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 v\u00e0 ph\u1ea3i b\u00e0n giao t\u00e0i s\u1ea3n cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec c\u00e1c b\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c b\u00e0n giao t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean th\u1ecfa thu\u1eadn ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m t\u1ef1 b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 tr\u1ea3 n\u1ee3, n\u1ebfu ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT v\u00e0 t\u00e0i s\u1ea3n \u0111em b\u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 thay th\u1ebf cho vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh theo quy \u0111\u1ecbnh. Khi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u00e1n t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u1ebfu t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh. <\/span>
\n V\u00ed d\u1ee5 3: Th\u00e1ng 3\/2014 C\u00f4ng ty TNHH A l\u00e0 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u1ebf ch\u1ea5p d\u00e2y chuy\u1ec1n, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u1ec3 vay v\u1ed1n t\u1ea1i Ng\u00e2n h\u00e0ng B, th\u1eddi gian vay l\u00e0 1 n\u0103m (h\u1ea1n tr\u1ea3 n\u1ee3 l\u00e0 ng\u00e0y 31\/3\/2015). \u0110\u1ebfn ng\u00e0y 31\/3\/2015, C\u00f4ng ty TNHH A kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 v\u00e0 ph\u1ea3i b\u00e0n giao t\u00e0i s\u1ea3n cho Ng\u00e2n h\u00e0ng B th\u00ec khi b\u00e0n giao t\u00e0i s\u1ea3n, C\u00f4ng ty TNHH A th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c b\u00e0n giao t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m. Ng\u00e2n h\u00e0ng B b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay \u0111\u1ec3 thu h\u1ed3i n\u1ee3 th\u00ec t\u00e0i s\u1ea3n b\u00e1n ra thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n – D\u1ecbch v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng do \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c thu\u1ed9c Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p cho c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 s\u1eed d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc.<\/span>
\n V\u00ed d\u1ee5 4: T\u1ed5 ch\u1ee9c X l\u00e0 \u0111\u01a1n v\u1ecb thu\u1ed9c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng. N\u0103m 2014, t\u1ed5 ch\u1ee9c X k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng cho m\u1ed9t s\u1ed1 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u00ec doanh thu t\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, doanh thu t\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 10%. <\/span>
\n – H\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n b) Ho\u1ea1t \u0111\u1ed9ng cho vay ri\u00eang l\u1ebb, kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span>
\n V\u00ed d\u1ee5 5: C\u00f4ng ty c\u1ed5 ph\u1ea7n VC c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i t\u1ea1m th\u1eddi ch\u01b0a ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh, C\u00f4ng ty c\u1ed5 ph\u1ea7n VC k\u00fd h\u1ee3p \u0111\u1ed3ng cho C\u00f4ng ty T vay ti\u1ec1n trong th\u1eddi h\u1ea1n 6 th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n ti\u1ec1n l\u00e3i th\u00ec kho\u1ea3n ti\u1ec1n l\u00e3i C\u00f4ng ty c\u1ed5 ph\u1ea7n VC nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. <\/span>
\n c) Kinh doanh ch\u1ee9ng kho\u00e1n bao g\u1ed3m: M\u00f4i gi\u1edbi ch\u1ee9ng kho\u00e1n, t\u1ef1 doanh ch\u1ee9ng kho\u00e1n, b\u1ea3o l\u00e3nh ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n, qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, qu\u1ea3n l\u00fd c\u00f4ng ty \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, d\u1ecbch v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n ho\u1eb7c trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n, d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn ch\u1ee9ng kho\u00e1n \u0111\u0103ng k\u00fd, l\u01b0u k\u00fd t\u1ea1i Trung t\u00e2m L\u01b0u k\u00fd Ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam, cho kh\u00e1ch h\u00e0ng vay ti\u1ec1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch k\u00fd qu\u1ef9, \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u00e1n ch\u1ee9ng kho\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n. <\/span>
\n Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p th\u00f4ng tin, t\u1ed5 ch\u1ee9c b\u00e1n \u0111\u1ea5u gi\u00e1 c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt ph\u1ee5c v\u1ee5 giao d\u1ecbch ch\u1ee9ng kho\u00e1n tr\u1ef1c tuy\u1ebfn c\u1ee7a S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/span>
\n d) Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n bao g\u1ed3m vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 v\u1ed1n \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0o t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c (kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 th\u00e0nh l\u1eadp hay kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi), chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00e1n doanh nghi\u1ec7p cho doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec3 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 doanh nghi\u1ec7p mua k\u1ebf th\u1eeba to\u00e0n b\u1ed9 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n V\u00ed d\u1ee5 6: Th\u00e1ng 4\/2014, C\u00f4ng ty TNHH A g\u00f3p v\u1ed1n b\u1eb1ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ec3 th\u00e0nh l\u1eadp C\u00f4ng ty c\u1ed5 ph\u1ea7n B, gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p c\u1ee7a C\u00f4ng ty TNHH A \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n \u0111\u1ecbnh gi\u00e1 l\u00e0 2,5 t\u1ef7 \u0111\u1ed3ng, b\u1eb1ng 25% s\u1ed1 v\u1ed1n c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n B. Th\u00e1ng 11\/2014, C\u00f4ng ty TNHH A b\u00e1n ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n B cho Qu\u1ef9 \u0110\u1ea7u t\u01b0 ABB v\u1edbi gi\u00e1 4 t\u1ef7 \u0111\u1ed3ng th\u00ec s\u1ed1 ti\u1ec1n 4 t\u1ef7 \u0111\u1ed3ng C\u00f4ng ty TNHH A thu \u0111\u01b0\u1ee3c l\u00e0 doanh thu chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. <\/span>
\n \u0111) B\u00e1n n\u1ee3;<\/span>
\n e) Kinh doanh ngo\u1ea1i t\u1ec7;<\/span>
\n g) D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh bao g\u1ed3m: ho\u00e1n \u0111\u1ed5i l\u00e3i su\u1ea5t; h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n; h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai; quy\u1ec1n ch\u1ecdn mua, b\u00e1n ngo\u1ea1i t\u1ec7; c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n h) Ba\u0301n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a kho\u1ea3n n\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c m\u00e0 Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 do Ch\u00ednh ph\u1ee7 th\u00e0nh l\u1eadp \u0111\u1ec3 x\u1eed l\u00fd n\u1ee3 x\u1ea5u c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam. <\/span>
\n 9. D\u1ecbch v\u1ee5 y t\u1ebf, d\u1ecbch v\u1ee5 th\u00fa y, bao g\u1ed3m d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, ph\u00f2ng b\u1ec7nh cho ng\u01b0\u1eddi v\u00e0 v\u1eadt nu\u00f4i, d\u1ecbch v\u1ee5 sinh \u0111\u1ebb c\u00f3 k\u1ebf ho\u1ea1ch, d\u1ecbch v\u1ee5 \u0111i\u1ec1u d\u01b0\u1ee1ng s\u1ee9c kho\u1ebb, ph\u1ee5c h\u1ed3i ch\u1ee9c n\u0103ng cho ng\u01b0\u1eddi b\u1ec7nh, v\u1eadn chuy\u1ec3n ng\u01b0\u1eddi b\u1ec7nh, d\u1ecbch v\u1ee5 cho thu\u00ea ph\u00f2ng b\u1ec7nh, gi\u01b0\u1eddng b\u1ec7nh c\u1ee7a c\u00e1c c\u01a1 s\u1edf y t\u1ebf; x\u00e9t nghi\u1ec7m, chi\u1ebfu, ch\u1ee5p, m\u00e1u v\u00e0 ch\u1ebf ph\u1ea9m m\u00e1u d\u00f9ng cho ng\u01b0\u1eddi b\u1ec7nh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong g\u00f3i d\u1ecbch v\u1ee5 ch\u1eefa b\u1ec7nh (theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Y t\u1ebf) bao g\u1ed3m c\u1ea3 s\u1eed d\u1ee5ng thu\u1ed1c ch\u1eefa b\u1ec7nh th\u00ec kho\u1ea3n thu t\u1eeb ti\u1ec1n thu\u1ed1c ch\u1eefa b\u1ec7nh n\u1eb1m trong g\u00f3i d\u1ecbch v\u1ee5 ch\u1eefa b\u1ec7nh c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. <\/span>
\n 10. D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng c\u00f4ng \u00edch v\u00e0 Internet ph\u1ed5 c\u1eadp theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Ch\u00ednh ph\u1ee7; D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam (chi\u1ec1u \u0111\u1ebfn).<\/span>
\n 11. D\u1ecbch v\u1ee5 duy tr\u00ec v\u01b0\u1eddn th\u00fa, v\u01b0\u1eddn hoa, c\u00f4ng vi\u00ean, c\u00e2y xanh \u0111\u01b0\u1eddng ph\u1ed1, chi\u1ebfu s\u00e1ng c\u00f4ng c\u1ed9ng; d\u1ecbch v\u1ee5 tang l\u1ec5. C\u00e1c d\u1ecbch v\u1ee5 n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u00e2n bi\u1ec7t ngu\u1ed3n kinh ph\u00ed chi tr\u1ea3. C\u1ee5 th\u1ec3:<\/span>
\n a) D\u1ecbch v\u1ee5 duy tr\u00ec v\u01b0\u1eddn th\u00fa, v\u01b0\u1eddn hoa, c\u00f4ng vi\u00ean, c\u00e2y xanh \u0111\u01b0\u1eddng ph\u1ed1, b\u1ea3o v\u1ec7 r\u1eebng do Nh\u00e0 n\u01b0\u1edbc l\u00e0m ch\u1ee7 r\u1eebng, bao g\u1ed3m ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, tr\u1ed3ng c\u00e2y, ch\u0103m s\u00f3c c\u00e2y, b\u1ea3o v\u1ec7 chim, th\u00fa \u1edf c\u00e1c c\u00f4ng vi\u00ean, v\u01b0\u1eddn th\u00fa, khu v\u1ef1c c\u00f4ng c\u1ed9ng, r\u1eebng qu\u1ed1c gia, v\u01b0\u1eddn qu\u1ed1c gia; <\/span>
\n b) Chi\u1ebfu s\u00e1ng c\u00f4ng c\u1ed9ng bao g\u1ed3m chi\u1ebfu s\u00e1ng \u0111\u01b0\u1eddng ph\u1ed1, ng\u00f5, x\u00f3m trong khu d\u00e2n c\u01b0, v\u01b0\u1eddn hoa, c\u00f4ng vi\u00ean. Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu s\u00e1ng c\u00f4ng c\u1ed9ng;<\/span>
\n c) D\u1ecbch v\u1ee5 tang l\u1ec5 c\u1ee7a c\u00e1c c\u01a1 s\u1edf c\u00f3 ch\u1ee9c n\u0103ng kinh doanh d\u1ecbch v\u1ee5 tang l\u1ec5 bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 tang l\u1ec5, xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 tang l\u1ec5, mai t\u00e1ng, ho\u1ea3 t\u00e1ng, c\u1ea3i t\u00e1ng, di chuy\u1ec3n m\u1ed9, ch\u0103m s\u00f3c m\u1ed9.<\/span>
\n 12. Duy tu, s\u1eeda ch\u1eefa, x\u00e2y d\u1ef1ng b\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n (bao g\u1ed3m c\u1ea3 v\u1ed1n \u0111\u00f3ng g\u00f3p, t\u00e0i tr\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n), v\u1ed1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, c\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 c\u00f4ng c\u1ed9ng, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u00e0 nh\u00e0 \u1edf cho \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n kh\u00e1c ngo\u00e0i v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n, v\u1ed1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o m\u00e0 ngu\u1ed3n v\u1ed1n kh\u00e1c kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 50% t\u1ed5ng s\u1ed1 ngu\u1ed3n v\u1ed1n s\u1eed d\u1ee5ng cho c\u00f4ng tr\u00ecnh th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n kh\u00e1c ngo\u00e0i v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n, v\u1ed1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o m\u00e0 ngu\u1ed3n v\u1ed1n kh\u00e1c v\u01b0\u1ee3t qu\u00e1 50% t\u1ed5ng s\u1ed1 ngu\u1ed3n v\u1ed1n s\u1eed d\u1ee5ng cho c\u00f4ng tr\u00ecnh th\u00ec to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n \u0110\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i bao g\u1ed3m: ng\u01b0\u1eddi c\u00f3 c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi c\u00f3 c\u00f4ng; \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i h\u01b0\u1edfng tr\u1ee3 c\u1ea5p t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; ng\u01b0\u1eddi thu\u1ed9c h\u1ed9 ngh\u00e8o, c\u1eadn ngh\u00e8o v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 13. D\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt bao g\u1ed3m c\u1ea3 d\u1ea1y ngo\u1ea1i ng\u1eef, tin h\u1ecdc; d\u1ea1y m\u00faa, h\u00e1t, h\u1ed9i h\u1ecda, nh\u1ea1c, k\u1ecbch, xi\u1ebfc, th\u1ec3 d\u1ee5c, th\u1ec3 thao; nu\u00f4i d\u1ea1y tr\u1ebb v\u00e0 d\u1ea1y c\u00e1c ngh\u1ec1 kh\u00e1c nh\u1eb1m \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 v\u0103n ho\u00e1, ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n ngh\u1ec1 nghi\u1ec7p.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 s\u1edf d\u1ea1y h\u1ecdc c\u00e1c c\u1ea5p t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng c\u00f3 thu ti\u1ec1n \u0103n, ti\u1ec1n v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n h\u1ecdc sinh v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c d\u01b0\u1edbi h\u00ecnh th\u1ee9c thu h\u1ed9, chi h\u1ed9 th\u00ec ti\u1ec1n \u0103n, ti\u1ec1n v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n h\u1ecdc sinh v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 n\u00e0y c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf. <\/span>
\n Kho\u1ea3n thu v\u1ec1 \u1edf n\u1ed9i tr\u00fa c\u1ee7a h\u1ecdc sinh, sinh vi\u00ean, h\u1ecdc vi\u00ean; ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o (bao g\u1ed3m c\u1ea3 vi\u1ec7c t\u1ed5 ch\u1ee9c thi v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 trong quy tr\u00ecnh \u0111\u00e0o t\u1ea1o) do c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o cung c\u1ea5p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o m\u00e0 ch\u1ec9 t\u1ed5 ch\u1ee9c thi, c\u1ea5p ch\u1ee9ng ch\u1ec9 trong quy tr\u00ecnh \u0111\u00e0o t\u1ea1o th\u00ec ho\u1ea1t \u0111\u1ed9ng t\u1ed5 ch\u1ee9c thi v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 thi v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 kh\u00f4ng thu\u1ed9c quy tr\u00ecnh \u0111\u00e0o t\u1ea1o th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n V\u00ed d\u1ee5 7: Trung t\u00e2m \u0111\u00e0o t\u1ea1o X \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao nhi\u1ec7m v\u1ee5 \u0111\u00e0o t\u1ea1o \u0111\u1ec3 c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 v\u1ec1 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m. Trung t\u00e2m \u0111\u00e0o t\u1ea1o X giao nhi\u1ec7m v\u1ee5 \u0111\u00e0o t\u1ea1o cho \u0111\u01a1n v\u1ecb Y th\u1ef1c hi\u1ec7n, Trung t\u00e2m \u0111\u00e0o t\u1ea1o X t\u1ed5 ch\u1ee9c thi v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m th\u00ec ho\u1ea1t \u0111\u1ed9ng t\u1ed5 ch\u1ee9c thi v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 c\u1ee7a Trung t\u00e2m \u0111\u00e0o t\u1ea1o X thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n 14. Ph\u00e1t s\u00f3ng truy\u1ec1n thanh, truy\u1ec1n h\u00ecnh b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n 15. Xu\u1ea5t b\u1ea3n, nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh b\u00e1o, t\u1ea1p ch\u00ed, b\u1ea3n tin chuy\u00ean ng\u00e0nh, s\u00e1ch ch\u00ednh tr\u1ecb, s\u00e1ch gi\u00e1o khoa, gi\u00e1o tr\u00ecnh, s\u00e1ch v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, s\u00e1ch khoa h\u1ecdc-k\u1ef9 thu\u1eadt, s\u00e1ch in b\u1eb1ng ch\u1eef d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 v\u00e0 tranh, \u1ea3nh, \u00e1p ph\u00edch tuy\u00ean truy\u1ec1n c\u1ed5 \u0111\u1ed9ng, k\u1ec3 c\u1ea3 d\u01b0\u1edbi d\u1ea1ng b\u0103ng ho\u1eb7c \u0111\u0129a ghi ti\u1ebfng, ghi h\u00ecnh, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed; ti\u1ec1n, in ti\u1ec1n. <\/span>
\n B\u00e1o, t\u1ea1p ch\u00ed, b\u1ea3n tin chuy\u00ean ng\u00e0nh, bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng truy\u1ec1n trang b\u00e1o, t\u1ea1p ch\u00ed, b\u1ea3n tin chuy\u00ean ng\u00e0nh.<\/span>
\n S\u00e1ch ch\u00ednh tr\u1ecb l\u00e0 s\u00e1ch tuy\u00ean truy\u1ec1n \u0111\u01b0\u1eddng l\u1ed1i ch\u00ednh tr\u1ecb c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc ph\u1ee5c v\u1ee5 nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb theo chuy\u00ean \u0111\u1ec1, ch\u1ee7 \u0111\u1ec1, ph\u1ee5c v\u1ee5 c\u00e1c ng\u00e0y k\u1ef7 ni\u1ec7m, ng\u00e0y truy\u1ec1n th\u1ed1ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1c c\u1ea5p, c\u00e1c ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng; c\u00e1c lo\u1ea1i s\u00e1ch th\u1ed1ng k\u00ea, tuy\u00ean truy\u1ec1n phong tr\u00e0o ng\u01b0\u1eddi t\u1ed1t vi\u1ec7c t\u1ed1t; s\u00e1ch in c\u00e1c b\u00e0i ph\u00e1t bi\u1ec3u, nghi\u00ean c\u1ee9u l\u00fd lu\u1eadn c\u1ee7a l\u00e3nh \u0111\u1ea1o \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc.<\/span>
\n S\u00e1ch gi\u00e1o khoa l\u00e0 s\u00e1ch d\u00f9ng \u0111\u1ec3 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp trong t\u1ea5t c\u1ea3 c\u00e1c c\u1ea5p t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng (bao g\u1ed3m c\u1ea3 s\u00e1ch tham kh\u1ea3o d\u00f9ng cho gi\u00e1o vi\u00ean v\u00e0 h\u1ecdc sinh ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c).<\/span>
\n Gi\u00e1o tr\u00ecnh l\u00e0 s\u00e1ch d\u00f9ng \u0111\u1ec3 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp trong c\u00e1c tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p v\u00e0 d\u1ea1y ngh\u1ec1.<\/span>
\n S\u00e1ch v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u00e0 s\u00e1ch in c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span>
\n S\u00e1ch khoa h\u1ecdc-k\u1ef9 thu\u1eadt l\u00e0 s\u00e1ch d\u00f9ng \u0111\u1ec3 gi\u1edbi thi\u1ec7u, h\u01b0\u1edbng d\u1eabn nh\u1eefng ki\u1ebfn th\u1ee9c khoa h\u1ecdc, k\u1ef9 thu\u1eadt c\u00f3 quan h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t v\u00e0 c\u00e1c ng\u00e0nh khoa h\u1ecdc, k\u1ef9 thu\u1eadt.<\/span>
\n S\u00e1ch in b\u1eb1ng ch\u1eef d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 bao g\u1ed3m c\u1ea3 s\u00e1ch in song ng\u1eef ch\u1eef ph\u1ed5 th\u00f4ng v\u00e0 ch\u1eef d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1.<\/span>
\n Tranh, \u1ea3nh, \u00e1p ph\u00edch tuy\u00ean truy\u1ec1n c\u1ed5 \u0111\u1ed9ng l\u00e0 tranh, \u1ea3nh, \u00e1p ph\u00edch, c\u00e1c lo\u1ea1i t\u1edd r\u01a1i, t\u1edd g\u1ea5p ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch tuy\u00ean truy\u1ec1n, c\u1ed5 \u0111\u1ed9ng, kh\u1ea9u hi\u1ec7u, \u1ea3nh l\u00e3nh t\u1ee5, \u0110\u1ea3ng k\u1ef3, Qu\u1ed1c k\u1ef3, \u0110o\u00e0n k\u1ef3, \u0110\u1ed9i k\u1ef3.<\/span>
\n 16. V\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt, xe \u0111i\u1ec7n l\u00e0 v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt, xe \u0111i\u1ec7n theo c\u00e1c tuy\u1ebfn trong n\u1ed9i t\u1ec9nh, trong \u0111\u00f4 th\u1ecb v\u00e0 c\u00e1c tuy\u1ebfn l\u00e2n c\u1eadn ngo\u1ea1i t\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Giao th\u00f4ng v\u1eadn t\u1ea3i. <\/span>
\n 17. H\u00e0ng ho\u00e1 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7;<\/span>
\n b) M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng v\u00e0 v\u1eadt t\u01b0 c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t;<\/span>
\n c) T\u00e0u bay (bao g\u1ed3m c\u1ea3 \u0111\u1ed9ng c\u01a1 t\u00e0u bay), d\u00e0n khoan, t\u00e0u thu\u1ef7 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c thu\u00ea c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, cho thu\u00ea, cho thu\u00ea l\u1ea1i.<\/span>
\n \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y, ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u ph\u1ea3i xu\u1ea5t tr\u00ecnh cho c\u01a1 quan h\u1ea3i quan c\u00e1c h\u1ed3 s\u01a1 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n Danh m\u1ee5c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf ph\u00e2n bi\u1ec7t v\u1edbi lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; Danh m\u1ee5c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng v\u00e0 v\u1eadt t\u01b0 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c l\u00e0m c\u01a1 s\u1edf ph\u00e2n bi\u1ec7t v\u1edbi lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t; Danh m\u1ee5c t\u00e0u bay, d\u00e0n khoan, t\u00e0u thu\u1ef7 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c l\u00e0m c\u01a1 s\u1edf ph\u00e2n bi\u1ec7t v\u1edbi lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c thu\u00ea c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, cho thu\u00ea, cho thu\u00ea l\u1ea1i do B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 ban h\u00e0nh.<\/span>
\n 18. V\u0169 kh\u00ed, kh\u00ed t\u00e0i chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh.<\/span>
\n a) V\u0169 kh\u00ed, kh\u00ed t\u00e0i chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh theo Danh m\u1ee5c v\u0169 kh\u00ed, kh\u00ed t\u00e0i chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh do B\u1ed9 T\u00e0i ch\u00ednh th\u1ed1ng nh\u1ea5t v\u1edbi B\u1ed9 Qu\u1ed1c ph\u00f2ng v\u00e0 B\u1ed9 C\u00f4ng an ban h\u00e0nh.<\/span>
\n V\u0169 kh\u00ed, kh\u00ed t\u00e0i chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ph\u1ea3i l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh, \u0111\u1ed3ng b\u1ed9 ho\u1eb7c c\u00e1c b\u1ed9 ph\u1eadn, linh ki\u1ec7n, bao b\u00ec chuy\u00ean d\u00f9ng \u0111\u1ec3 l\u1eafp r\u00e1p, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh. Tr\u01b0\u1eddng h\u1ee3p v\u0169 kh\u00ed, kh\u00ed t\u00e0i chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh ph\u1ea3i s\u1eeda ch\u1eefa th\u00ec d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa v\u0169 kh\u00ed, kh\u00ed t\u00e0i do c\u00e1c doanh nghi\u1ec7p c\u1ee7a B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an th\u1ef1c hi\u1ec7n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n b) V\u0169 kh\u00ed, kh\u00ed t\u00e0i (k\u1ec3 c\u1ea3 v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng) chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho qu\u1ed1c ph\u00f2ng, an ninh nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u theo h\u1ea1n ng\u1ea1ch h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t.<\/span>
\n H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi v\u0169 kh\u00ed, kh\u00ed t\u00e0i nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n 19. H\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u trong tr\u01b0\u1eddng h\u1ee3p vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c S\u1edf T\u00e0i ch\u00ednh x\u00e1c nh\u1eadn;<\/span>
\n b) Qu\u00e0 t\u1eb7ng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i-ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng;<\/span>
\n c) Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng cho c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng;<\/span>
\n d) \u0110\u1ed3 d\u00f9ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i theo ti\u00eau chu\u1ea9n mi\u1ec5n tr\u1eeb ngo\u1ea1i giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao; h\u00e0ng l\u00e0 \u0111\u1ed3 d\u00f9ng c\u1ee7a ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i khi v\u1ec1 n\u01b0\u1edbc mang theo;<\/span>
\n \u0111) H\u00e0ng mang theo ng\u01b0\u1eddi trong ti\u00eau chu\u1ea9n h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf;<\/span>
\n M\u1ee9c h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u theo m\u1ee9c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span>
\n H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n tr\u1eeb ngo\u1ea1i giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n tr\u1eeb ngo\u1ea1i giao mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam c\u00f3 thu\u1ebf GTGT th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n \u0110\u1ed1i t\u01b0\u1ee3ng, h\u00e0ng h\u00f3a, th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n e) H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf \u0111\u1ec3 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i cho Vi\u1ec7t Nam.<\/span>
\n Th\u1ee7 t\u1ee5c \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i cho Vi\u1ec7t Nam kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT: c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n g\u1eedi cho c\u01a1 s\u1edf b\u00e1n h\u00e0ng, trong \u0111\u00f3 ghi r\u00f5 t\u00ean t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u1ec3 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i cho Vi\u1ec7t Nam, s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 tr\u1ecb lo\u1ea1i h\u00e0ng mua; x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c S\u1edf T\u00e0i ch\u00ednh v\u1ec1 kho\u1ea3n vi\u1ec7n tr\u1ee3 n\u00e0y.<\/span>
\n Khi b\u00e1n h\u00e0ng, c\u01a1 s\u1edf kinh doanh ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ho\u00e1 \u0111\u01a1n, tr\u00ean ho\u00e1 \u0111\u01a1n ghi r\u00f5 l\u00e0 h\u00e0ng b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf \u0111\u1ec3 vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o kh\u00f4ng t\u00ednh thu\u1ebf GTGT v\u00e0 l\u01b0u gi\u1eef v\u0103n b\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf ho\u1eb7c c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a Vi\u1ec7t Nam \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 k\u00ea khai thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o c\u00f3 thu\u1ebf GTGT th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n 20. H\u00e0ng h\u00f3a chuy\u1ec3n kh\u1ea9u, qu\u00e1 c\u1ea3nh qua l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; h\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u; h\u00e0ng t\u1ea1m xu\u1ea5t kh\u1ea9u, t\u00e1i nh\u1eadp kh\u1ea9u; nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i.<\/span>
\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.<\/span>
\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.<\/span>
\n H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd kh\u00f4ng thu thu\u1ebf GTGT trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n 21. Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt chuy\u1ec3n giao c\u00f4ng ngh\u1ec7; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1edf h\u1eefu tr\u00ed tu\u1ec7. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 c\u00f3 k\u00e8m theo chuy\u1ec3n giao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng ngh\u1ec7, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf GTGT \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u1ea3 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng ngh\u1ec7, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f9ng v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/span>
\n Ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh bao g\u1ed3m s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n 22. V\u00e0ng nh\u1eadp kh\u1ea9u d\u1ea1ng th\u1ecfi, mi\u1ebfng v\u00e0 c\u00e1c lo\u1ea1i v\u00e0ng ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ebf t\u00e1c th\u00e0nh s\u1ea3n ph\u1ea9m m\u1ef9 ngh\u1ec7, \u0111\u1ed3 trang s\u1ee9c hay s\u1ea3n ph\u1ea9m kh\u00e1c. <\/span>
\n V\u00e0ng d\u1ea1ng th\u1ecfi, mi\u1ebfng v\u00e0 c\u00e1c lo\u1ea1i v\u00e0ng ch\u01b0a ch\u1ebf t\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, kinh doanh v\u00e0ng.<\/span>
\n 23. S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c.<\/span>
\n T\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c, bao g\u1ed3m c\u1ea3 kho\u00e1ng s\u1ea3n \u0111\u00e3 qua s\u00e0ng, tuy\u1ec3n, xay, nghi\u1ec1n, x\u1eed l\u00fd n\u00e2ng cao h\u00e0m l\u01b0\u1ee3ng, ho\u1eb7c t\u00e0i nguy\u00ean \u0111\u00e3 qua c\u00f4ng \u0111o\u1ea1n c\u1eaft, x\u1ebb. <\/span>
\n V\u00ed d\u1ee5 8: C\u01a1 s\u1edf kinh doanh A xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m \u0111\u00e1 t\u1ef1 nhi\u00ean d\u01b0\u1edbi d\u1ea1ng \u0111\u00e1 kh\u1ed1i, \u0111\u00e1 phi\u1ebfn th\u00ec s\u1ea3n ph\u1ea9m \u0111\u00e1 t\u1ef1 nhi\u00ean xu\u1ea5t kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n V\u00ed d\u1ee5 9: C\u01a1 s\u1edf kinh doanh B xu\u1ea5t kh\u1ea9u \u0111\u00e1 v\u00f4i tr\u1eafng d\u1ea1ng h\u1ea1t v\u00e0 d\u1ea1ng b\u1ed9t th\u00ec s\u1ea3n ph\u1ea9m \u0111\u00e1 v\u00f4i tr\u1eafng d\u1ea1ng h\u1ea1t v\u00e0 d\u1ea1ng b\u1ed9t xu\u1ea5t kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u b\u1ed9t \u0111\u00e1 si\u00eau m\u1ecbn (theo ti\u00eau chu\u1ea9n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n), b\u1ed9t \u0111\u00e1 si\u00eau m\u1ecbn c\u00f3 tr\u00e1ng ph\u1ee7 ax\u00edt, c\u00e1c s\u1ea3n ph\u1ea9m n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ea3n ph\u1ea9m \u0111\u00e3 qua ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c th\u00ec khi xu\u1ea5t kh\u1ea9u kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n 24. S\u1ea3n ph\u1ea9m nh\u00e2n t\u1ea1o d\u00f9ng \u0111\u1ec3 thay th\u1ebf cho b\u1ed9 ph\u1eadn c\u01a1 th\u1ec3 c\u1ee7a ng\u01b0\u1eddi b\u1ec7nh, bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m l\u00e0 b\u1ed9 ph\u1eadn c\u1ea5y gh\u00e9p l\u00e2u d\u00e0i trong c\u01a1 th\u1ec3 ng\u01b0\u1eddi; n\u1ea1ng, xe l\u0103n v\u00e0 d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng kh\u00e1c d\u00f9ng cho ng\u01b0\u1eddi t\u00e0n t\u1eadt.<\/span>
\n 25. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u1ee9c doanh thu h\u00e0ng n\u0103m t\u1eeb m\u1ed9t tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/span>
\n Vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c hay kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n 26. C\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau:<\/span>
\n a) H\u00e0ng ho\u00e1 b\u00e1n mi\u1ec5n thu\u1ebf \u1edf c\u00e1c c\u1eeda h\u00e0ng b\u00e1n h\u00e0ng mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. <\/span>
\n b) H\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia do c\u01a1 quan d\u1ef1 tr\u1eef qu\u1ed1c gia b\u00e1n ra. <\/span>
\n c) C\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span>
\n d) R\u00e0 ph\u00e1 bom m\u00ecn, v\u1eadt n\u1ed5 do c\u00e1c \u0111\u01a1n v\u1ecb qu\u1ed1c ph\u00f2ng th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n H\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y n\u1ebfu thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh v\u1edbi c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng ho\u00e1 ra th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh.<\/span>
\n \u0110i\u1ec1u 5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT<\/strong> <\/span>
\n 1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.<\/span>
\n C\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p b\u1ed3i th\u01b0\u1eddng b\u1eb1ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, c\u01a1 s\u1edf b\u1ed3i th\u01b0\u1eddng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n v\u00e0 k\u00ea khai, t\u00ednh, n\u1ed9p thu\u1ebf GTGT nh\u01b0 \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5; c\u01a1 s\u1edf nh\u1eadn b\u1ed3i th\u01b0\u1eddng k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u01b0 s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. <\/span>
\n V\u00ed d\u1ee5 10: C\u00f4ng ty TNHH P&C nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n l\u00e3i t\u1eeb vi\u1ec7c mua tr\u00e1i phi\u1ebfu v\u00e0 ti\u1ec1n c\u1ed5 t\u1ee9c t\u1eeb vi\u1ec7c mua c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00e1c. C\u00f4ng ty TNHH P&C kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n l\u00e3i t\u1eeb vi\u1ec7c mua tr\u00e1i phi\u1ebfu v\u00e0 ti\u1ec1n c\u1ed5 t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c.<\/span>
\n V\u00ed d\u1ee5 11: Doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i do b\u1ecb hu\u1ef7 h\u1ee3p \u0111\u1ed3ng t\u1eeb doanh nghi\u1ec7p B l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p A l\u1eadp ch\u1ee9ng t\u1eeb thu v\u00e0 kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n tr\u00ean.<\/span>
\n V\u00ed d\u1ee5 12: Doanh nghi\u1ec7p X mua h\u00e0ng c\u1ee7a doanh nghi\u1ec7p Y, doanh nghi\u1ec7p X c\u00f3 \u1ee9ng tr\u01b0\u1edbc cho doanh nghi\u1ec7p Y m\u1ed9t kho\u1ea3n ti\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p Y tr\u1ea3 l\u00e3i cho kho\u1ea3n ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u00f3 th\u00ec doanh nghi\u1ec7p X kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c. <\/span>
\n V\u00ed d\u1ee5 13: Doanh nghi\u1ec7p X b\u00e1n h\u00e0ng cho doanh nghi\u1ec7p Z, t\u1ed5ng gi\u00e1 thanh to\u00e1n l\u00e0 440 tri\u1ec7u \u0111\u1ed3ng. Theo h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p Z thanh to\u00e1n tr\u1ea3 ch\u1eadm trong v\u00f2ng 3 th\u00e1ng, l\u00e3i su\u1ea5t tr\u1ea3 ch\u1eadm l\u00e0 1%\/th\u00e1ng\/t\u1ed5ng gi\u00e1 thanh to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng. Sau 3 th\u00e1ng, doanh nghi\u1ec7p X nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p Z t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng l\u00e0 440 tri\u1ec7u \u0111\u1ed3ng v\u00e0 s\u1ed1 ti\u1ec1n l\u00e3i ch\u1eadm tr\u1ea3 l\u00e0 13,2 tri\u1ec7u \u0111\u1ed3ng (440 tri\u1ec7u \u0111\u1ed3ng x 1% x 3 th\u00e1ng) th\u00ec doanh nghi\u1ec7p X kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n 13,2 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/span>
\n V\u00ed d\u1ee5 14: Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m A v\u00e0 C\u00f4ng ty B k\u00fd h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u1edbi h\u00ecnh th\u1ee9c b\u1ea3o hi\u1ec3m b\u1eb1ng ti\u1ec1n. Khi c\u00f3 r\u1ee7i ro b\u1ea3o hi\u1ec3m x\u1ea3y ra, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m A b\u1ed3i th\u01b0\u1eddng cho C\u00f4ng ty B b\u1eb1ng ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m. C\u00f4ng ty B kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c.<\/span>
\n V\u00ed d\u1ee5 15: C\u00f4ng ty c\u1ed5 ph\u1ea7n S\u1eefa ABC c\u00f3 chi ti\u1ec1n cho c\u00e1c nh\u00e0 ph\u00e2n ph\u1ed1i (l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh) \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i (theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i), ti\u1ebfp th\u1ecb, tr\u01b0ng b\u00e0y s\u1ea3n ph\u1ea9m cho C\u00f4ng ty (nh\u00e0 ph\u00e2n ph\u1ed1i nh\u1eadn ti\u1ec1n n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cho C\u00f4ng ty) th\u00ec khi nh\u1eadn ti\u1ec1n, tr\u01b0\u1eddng h\u1ee3p nh\u00e0 ph\u00e2n ph\u1ed1i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb l\u1eadp h\u00f3a \u0111\u01a1n GTGT v\u00e0 t\u00ednh thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t 10%, tr\u01b0\u1eddng h\u1ee3p nh\u00e0 ph\u00e2n ph\u1ed1i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1ef7 l\u1ec7 (%) tr\u00ean doanh thu theo quy \u0111\u1ecbnh.<\/span>
\n 2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam mua d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p: s\u1eeda ch\u1eefa ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (bao g\u1ed3m c\u1ea3 v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf); qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb; x\u00fac ti\u1ebfn \u0111\u1ea7u t\u01b0 v\u00e0 th\u01b0\u01a1ng m\u1ea1i; m\u00f4i gi\u1edbi b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i; \u0111\u00e0o t\u1ea1o; chia c\u01b0\u1edbc d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u1edbi n\u01b0\u1edbc ngo\u00e0i m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf ngo\u00e0i Vi\u1ec7t Nam, d\u1ecbch v\u1ee5 thu\u00ea \u0111\u01b0\u1eddng truy\u1ec1n d\u1eabn v\u00e0 b\u0103ng t\u1ea7n v\u1ec7 tinh c\u1ee7a n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT b\u00e1n t\u00e0i s\u1ea3n.<\/span>
\n V\u00ed d\u1ee5 16: \u00d4ng A l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh b\u00e1n 01 \u00f4 t\u00f4 4 ch\u1ed7 ng\u1ed3i cho \u00f4ng B v\u1edbi gi\u00e1 l\u00e0 600 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u00f4ng A kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n b\u00e1n \u00f4 t\u00f4 thu \u0111\u01b0\u1ee3c.<\/span>
\n V\u00ed d\u1ee5 17: \u00d4ng E l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u1ebf ch\u1ea5p 01 \u00f4 t\u00f4 5 ch\u1ed7 ng\u1ed3i cho ng\u00e2n h\u00e0ng VC \u0111\u1ec3 vay ti\u1ec1n. \u0110\u1ebfn th\u1eddi h\u1ea1n ph\u1ea3i thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, \u00d4ng E kh\u00f4ng thanh to\u00e1n \u0111\u01b0\u1ee3c cho ng\u00e2n h\u00e0ng VC n\u00ean t\u00e0i s\u1ea3n l\u00e0 \u00f4 t\u00f4 th\u1ebf ch\u1ea5p b\u1ecb b\u00e1n ph\u00e1t m\u1ea1i \u0111\u1ec3 thu h\u1ed3i n\u1ee3 th\u00ec kho\u1ea3n ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n ph\u00e1t m\u1ea1i chi\u1ebfc \u00f4t\u00f4 th\u1ebf ch\u1ea5p n\u00eau tr\u00ean kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT. <\/span>
\n 4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3.<\/span>
\n V\u00ed d\u1ee5 18: C\u00f4ng ty c\u1ed5 ph\u1ea7n P th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng Nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t c\u1ed3n c\u00f4ng nghi\u1ec7p. \u0110\u1ebfn th\u00e1ng 3\/2014, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c 90% so v\u1edbi \u0111\u1ec1 \u00e1n thi\u1ebft k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 l\u00e0 26 t\u1ef7 \u0111\u1ed3ng. Do g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh, C\u00f4ng ty c\u1ed5 ph\u1ea7n P quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 d\u1ef1 \u00e1n \u0111ang \u0111\u1ea7u t\u01b0 cho C\u00f4ng ty c\u1ed5 ph\u1ea7n X v\u1edbi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 28 t\u1ef7 \u0111\u1ed3ng. C\u00f4ng ty c\u1ed5 ph\u1ea7n X nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u00ean \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t c\u1ed3n c\u00f4ng nghi\u1ec7p. C\u00f4ng ty c\u1ed5 ph\u1ea7n P kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb d\u1ef1 \u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng cho C\u00f4ng ty c\u1ed5 ph\u1ea7n X.<\/span>
\n 5. Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. Tr\u00ean ho\u00e1 \u0111\u01a1n GTGT, ghi d\u00f2ng gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf GTGT kh\u00f4ng ghi, g\u1ea1ch b\u1ecf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 5% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n H\u1ed9, c\u00e1 nh\u00e2n kinh doanh, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT khi b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu.<\/span>
\n V\u00ed d\u1ee5 19: C\u00f4ng ty l\u01b0\u01a1ng th\u1ef1c B l\u00e0 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu mua g\u1ea1o c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tr\u1ed3ng b\u00e1n ra th\u00ec \u1edf kh\u00e2u thu mua c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tr\u1ed3ng b\u00e1n ra th\u00ec g\u1ea1o thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty l\u01b0\u01a1ng th\u1ef1c B b\u00e1n g\u1ea1o cho C\u00f4ng ty XNK C th\u00ec C\u00f4ng ty l\u01b0\u01a1ng th\u1ef1c B kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 g\u1ea1o b\u00e1n cho C\u00f4ng ty XNK C. <\/span>
\n C\u00f4ng ty l\u01b0\u01a1ng th\u1ef1c B b\u00e1n g\u1ea1o cho C\u00f4ng ty TNHH D (l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t b\u00fan, b\u00e1nh ph\u1edf) th\u00ec C\u00f4ng ty l\u01b0\u01a1ng th\u1ef1c B kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 g\u1ea1o b\u00e1n cho C\u00f4ng ty TNHH D. <\/span>
\n Tr\u00ean ho\u00e1 \u0111\u01a1n GTGT l\u1eadp, giao cho C\u00f4ng ty XNK C, C\u00f4ng ty TNHH D, C\u00f4ng ty l\u01b0\u01a1ng th\u1ef1c B ghi r\u00f5 gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf GTGT kh\u00f4ng ghi, g\u1ea1ch b\u1ecf. <\/span>
\n C\u00f4ng ty l\u01b0\u01a1ng th\u1ef1c B b\u00e1n tr\u1ef1c ti\u1ebfp g\u1ea1o cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng th\u00ec k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 5% theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n V\u00ed d\u1ee5 20: C\u00f4ng ty TNHH A l\u00e0 CSKD n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb mua c\u00e0 ph\u00ea nh\u00e2n c\u1ee7a n\u00f4ng d\u00e2n tr\u1ed3ng c\u00e0 ph\u00ea, sau \u0111\u00f3 C\u00f4ng ty TNHH A b\u00e1n s\u1ed1 c\u00e0 ph\u00ea nh\u00e2n n\u00e0y cho h\u1ed9 kinh doanh H th\u00ec doanh thu c\u1ee7a C\u00f4ng ty TNHH A t\u1eeb b\u00e1n c\u00e0 ph\u00ea nh\u00e2n cho h\u1ed9 kinh doanh H \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 5%.<\/span>
\n V\u00ed d\u1ee5 21: H\u1ed9 \u00f4ng X sau khi thu mua l\u00e1 ch\u00e8 c\u1ee7a h\u1ed9 tr\u1ed3ng ch\u00e8 \u0111\u00e3 b\u00e1n ra cho h\u1ed9 \u00f4ng Y th\u00ec h\u1ed9 \u00f4ng X ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu b\u00e1n l\u00e1 ch\u00e8 cho h\u1ed9 \u00f4ng Y.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u0111\u00e3 l\u1eadp ho\u00e1 \u0111\u01a1n, k\u00ea khai, t\u00ednh thu\u1ebf GTGT th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u1ec3 kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y.<\/span>
\n 6. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang s\u1eed d\u1ee5ng, \u0111\u00e3 th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao khi \u0111i\u1ec1u chuy\u1ec3n theo gi\u00e1 tr\u1ecb ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean do m\u1ed9t c\u01a1 s\u1edf kinh doanh s\u1edf h\u1eefu 100% v\u1ed1n ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean do m\u1ed9t c\u01a1 s\u1edf kinh doanh s\u1edf h\u1eefu 100% v\u1ed1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT. C\u01a1 s\u1edf kinh doanh c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i c\u00f3 Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c L\u1ec7nh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi \u0111i\u1ec1u chuy\u1ec3n \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n cho c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT, k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh. <\/span>
\n 7. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c: <\/span>
\n C\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: <\/span>
\n a) G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p ph\u1ea3i c\u00f3: bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh, h\u1ee3p \u0111\u1ed3ng li\u00ean doanh, li\u00ean k\u1ebft; bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n (ho\u1eb7c v\u0103n b\u1ea3n \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt), k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n.<\/span>
\n b) \u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong doanh nghi\u1ec7p; \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. T\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong c\u01a1 s\u1edf kinh doanh; t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p th\u00ec c\u01a1 s\u1edf kinh doanh c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i c\u00f3 l\u1ec7nh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n, k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ea7y \u0111\u1ee7 trong c\u00f9ng m\u1ed9t c\u01a1 s\u1edf kinh doanh th\u00ec c\u01a1 s\u1edf kinh doanh c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y.<\/span>
\n c) Thu \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m.<\/span>
\n d) C\u00e1c kho\u1ea3n thu h\u1ed9 kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span>
\n \u0111) Doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd v\u00e0 doanh thu hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a b\u00ean giao \u0111\u1ea1i l\u00fd h\u01b0\u1edfng hoa h\u1ed3ng c\u1ee7a d\u1ecbch v\u1ee5: b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng, b\u00e1n v\u00e9 x\u1ed5 s\u1ed1, v\u00e9 m\u00e1y bay, \u00f4 t\u00f4, t\u00e0u ho\u1ea3, t\u00e0u thu\u1ef7; \u0111\u1ea1i l\u00fd v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; \u0111\u1ea1i l\u00fd c\u1ee7a c\u00e1c d\u1ecbch v\u1ee5 ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i m\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%; \u0111\u1ea1i l\u00fd b\u00e1n b\u1ea3o hi\u1ec3m.<\/span>
\n e) Doanh thu h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 doanh thu hoa h\u1ed3ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/strong><\/span>
\n C\u0102N C\u1ee8 V\u00c0 PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe<\/span><\/strong><\/span>
\n M\u1ee5c 1<\/span><\/strong><\/span>
\n C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 6. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/span><\/strong><\/span>
\n C\u0103n c\u1ee9 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t. <\/span>
\n \u0110i\u1ec1u 7. Gi\u00e1 t\u00ednh thu\u1ebf<\/span><\/strong><\/span>
\n 1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh b\u00e1n ra l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span>
\n \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u1eeba ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, v\u1eeba ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. <\/span>
\n 2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 nh\u1eadp t\u1ea1i c\u1eeda kh\u1ea9u c\u1ed9ng (+) v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3), c\u1ed9ng (+) v\u1edbi thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), c\u1ed9ng (+) v\u1edbi thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3). Gi\u00e1 nh\u1eadp t\u1ea1i c\u1eeda kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 nh\u1eadp kh\u1ea9u c\u1ed9ng (+) v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u x\u00e1c \u0111\u1ecbnh theo m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span>
\n 3. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 mua ngo\u00e0i ho\u1eb7c do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t) d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng, l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span>
\n V\u00ed d\u1ee5 22: \u0110\u01a1n v\u1ecb A s\u1ea3n xu\u1ea5t qu\u1ea1t \u0111i\u1ec7n, d\u00f9ng 50 s\u1ea3n ph\u1ea9m qu\u1ea1t \u0111\u1ec3 trao \u0111\u1ed5i v\u1edbi c\u01a1 s\u1edf B l\u1ea5y s\u1eaft th\u00e9p, gi\u00e1 b\u00e1n (ch\u01b0a c\u00f3 thu\u1ebf) l\u00e0 400.000 \u0111\u1ed3ng\/chi\u1ebfc. Gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 50 x 400.000 \u0111\u1ed3ng = 20.000.000 \u0111\u1ed3ng.<\/span>
\n Ri\u00eang bi\u1ebfu, t\u1eb7ng gi\u1ea5y m\u1eddi (tr\u00ean gi\u1ea5y m\u1eddi ghi r\u00f5 kh\u00f4ng thu ti\u1ec1n) xem c\u00e1c cu\u1ed9c bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, tr\u00ecnh di\u1ec5n th\u1eddi trang, thi ng\u01b0\u1eddi \u0111\u1eb9p v\u00e0 ng\u01b0\u1eddi m\u1eabu, thi \u0111\u1ea5u th\u1ec3 thao do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0). C\u01a1 s\u1edf t\u1ed5 ch\u1ee9c bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng gi\u1ea5y m\u1eddi, danh s\u00e1ch t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n m\u00e0 c\u01a1 s\u1edf mang bi\u1ebfu, t\u1eb7ng gi\u1ea5y m\u1eddi tr\u01b0\u1edbc khi di\u1ec5n ra ch\u01b0\u01a1ng tr\u00ecnh bi\u1ec3u di\u1ec5n, thi \u0111\u1ea5u th\u1ec3 thao. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf c\u00f3 h\u00e0nh vi gian l\u1eadn v\u1eabn thu ti\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ea5y m\u1eddi th\u00ec b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n V\u00ed d\u1ee5 23: C\u00f4ng ty c\u1ed5 ph\u1ea7n X \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ph\u00e9p t\u1ed5 ch\u1ee9c cu\u1ed9c thi \u201cNg\u01b0\u1eddi \u0111\u1eb9p Vi\u1ec7t Nam n\u0103m 20xx\u201d, ngo\u00e0i s\u1ed1 v\u00e9 in \u0111\u1ec3 b\u00e1n thu ti\u1ec1n cho kh\u00e1n gi\u1ea3, C\u00f4ng ty c\u00f3 in m\u1ed9t s\u1ed1 gi\u1ea5y m\u1eddi \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng kh\u00f4ng thu ti\u1ec1n \u0111\u1ec3 m\u1eddi m\u1ed9t s\u1ed1 \u0111\u1ea1i bi\u1ec3u \u0111\u1ebfn tham d\u1ef1 v\u00e0 c\u1ed5 v\u0169 cho cu\u1ed9c thi, s\u1ed1 gi\u1ea5y m\u1eddi n\u00e0y c\u00f3 danh s\u00e1ch t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn. Khi khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 gi\u1ea5y m\u1eddi bi\u1ebfu, t\u1eb7ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0). Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n C\u00f4ng ty c\u1ed5 ph\u1ea7n X v\u1eabn thu ti\u1ec1n khi bi\u1ebfu, t\u1eb7ng gi\u1ea5y m\u1eddi th\u00ec C\u00f4ng ty c\u1ed5 ph\u1ea7n X b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. <\/span>
\n 4. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/span>
\n \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung \u1ee9ng s\u1eed d\u1ee5ng cho ti\u00eau d\u00f9ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh (ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9), l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh vi\u1ec7c ti\u00eau d\u00f9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n GTGT xu\u1ea5t ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n H\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 nh\u01b0 xu\u1ea5t h\u00e0ng ho\u00e1 \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t trong m\u1ed9t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m) \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec khi ho\u00e0n th\u00e0nh, nghi\u1ec7m thu, b\u00e0n giao, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span>
\n \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u01a1 s\u1edf kinh doanh xu\u1ea5t \u0111\u1ec3 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh vi\u1ec7c ti\u00eau d\u00f9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/span>
\n V\u00ed d\u1ee5 24: \u0110\u01a1n v\u1ecb A l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t qu\u1ea1t \u0111i\u1ec7n, d\u00f9ng 50 s\u1ea3n ph\u1ea9m qu\u1ea1t l\u1eafp v\u00e0o c\u00e1c ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t, gi\u00e1 b\u00e1n (ch\u01b0a c\u00f3 thu\u1ebf GTGT) c\u1ee7a lo\u1ea1i qu\u1ea1t n\u00e0y l\u00e0 1.000.000 \u0111\u1ed3ng\/chi\u1ebfc, thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 10%. <\/span>
\n Gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 1.000.000 x 50 = 50.000.000 \u0111\u1ed3ng. <\/span>
\n \u0110\u01a1n v\u1ecb A l\u1eadp ho\u00e1 \u0111\u01a1n GTGT ghi gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 50.000.000 \u0111\u1ed3ng, thu\u1ebf GTGT l\u00e0 5.000.000 \u0111\u1ed3ng. \u0110\u01a1n v\u1ecb A \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n xu\u1ea5t ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/span>
\n V\u00ed d\u1ee5 25: C\u00f4ng ty Y l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t n\u01b0\u1edbc u\u1ed1ng \u0111\u00f3ng chai, gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT 1 chai n\u01b0\u1edbc \u0111\u00f3ng chai tr\u00ean th\u1ecb tr\u01b0\u1eddng l\u00e0 4.000 \u0111\u1ed3ng. C\u00f4ng ty Y xu\u1ea5t ra 300 chai n\u01b0\u1edbc \u0111\u00f3ng chai ph\u1ee5c v\u1ee5 cho chuy\u1ebfn tham quan c\u1ee7a con em C\u00f4ng ty th\u00ec C\u00f4ng ty Y ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi 300 chai n\u01b0\u1edbc xu\u1ea5t d\u00f9ng kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u00eau tr\u00ean v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 4.000 x 300 = 1.200.000 \u0111\u1ed3ng.<\/span>
\n V\u00ed d\u1ee5 26: C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng may m\u1eb7c B c\u00f3 ph\u00e2n x\u01b0\u1edfng s\u1ee3i v\u00e0 ph\u00e2n x\u01b0\u1edfng may. C\u01a1 s\u1edf B xu\u1ea5t s\u1ee3i th\u00e0nh ph\u1ea9m t\u1eeb ph\u00e2n x\u01b0\u1edfng s\u1ee3i cho ph\u00e2n x\u01b0\u1edfng may \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t th\u00ec c\u01a1 s\u1edf B kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ee3i xu\u1ea5t cho ph\u00e2n x\u01b0\u1edfng may.<\/span>
\n V\u00ed d\u1ee5 27: C\u00f4ng ty c\u1ed5 ph\u1ea7n AP mua nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t th\u1ee9c \u0103n ch\u0103n nu\u00f4i, C\u00f4ng ty \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi mua nguy\u00ean v\u1eadt li\u1ec7u. Th\u1ee9c \u0103n ch\u0103n nu\u00f4i s\u1ea3n xu\u1ea5t ra, m\u1ed9t ph\u1ea7n \u0111\u01b0\u1ee3c b\u00e1n ra th\u1ecb tr\u01b0\u1eddng, m\u1ed9t ph\u1ea7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i c\u1ee7a C\u00f4ng ty th\u00ec khi xu\u1ea5t th\u1ee9c \u0103n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i C\u00f4ng ty c\u1ed5 ph\u1ea7n AP l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng th\u1ee9c \u0103n ch\u0103n nu\u00f4i xu\u1ea5t d\u00f9ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i v\u00e0 kh\u00f4ng k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT ghi l\u01b0\u1ee3ng th\u1ee9c \u0103n xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i.<\/span>
\n V\u00ed d\u1ee5 28: C\u00f4ng ty c\u1ed5 ph\u1ea7n P t\u1ef1 x\u00e2y d\u1ef1ng nh\u00e0 ngh\u1ec9 gi\u1eefa ca cho c\u00f4ng nh\u00e2n \u1edf trong khu v\u1ef1c s\u1ea3n xu\u1ea5t kinh doanh. C\u00f4ng ty c\u1ed5 ph\u1ea7n P kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb, t\u1ed5, \u0111\u1ed9i tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng n\u00e0y. Khi ho\u00e0n th\u00e0nh, nghi\u1ec7m thu nh\u00e0 ngh\u1ec9 gi\u1eefa ca, C\u00f4ng ty c\u1ed5 ph\u1ea7n P kh\u00f4ng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00ecnh th\u00e0nh nh\u00e0 ngh\u1ec9 gi\u1eefa ca \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span>
\n Ri\u00eang \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh c\u00f3 s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0 v\u1eadn t\u1ea3i, h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra, c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n quy \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 m\u1ee9c kh\u1ed1ng ch\u1ebf h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9 theo th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/span>
\n 5. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0); tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf nh\u01b0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho.<\/span>
\n M\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\n a) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i \u0111\u01b0a h\u00e0ng m\u1eabu, cung \u1ee9ng d\u1ecbch v\u1ee5 m\u1eabu \u0111\u1ec3 kh\u00e1ch h\u00e0ng d\u00f9ng th\u1eed kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n, t\u1eb7ng h\u00e0ng ho\u00e1 cho kh\u00e1ch h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 kh\u00f4ng thu ti\u1ec1n th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng m\u1eabu, d\u1ecbch v\u1ee5 m\u1eabu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 0.<\/span>
\n V\u00ed d\u1ee5 29: C\u00f4ng ty TNHH P s\u1ea3n xu\u1ea5t n\u01b0\u1edbc ng\u1ecdt c\u00f3 ga, n\u0103m 2014 C\u00f4ng ty c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ee3t khuy\u1ebfn m\u1ea1i v\u00e0o th\u00e1ng 5\/2014 v\u00e0 th\u00e1ng 12\/2014 theo h\u00ecnh th\u1ee9c mua 10 s\u1ea3n ph\u1ea9m t\u1eb7ng 1 s\u1ea3n ph\u1ea9m. Ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i v\u00e0o th\u00e1ng 5\/2014 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i. Theo \u0111\u00f3, \u0111\u1ed1i v\u1edbi s\u1ed1 s\u1ea3n ph\u1ea9m t\u1eb7ng k\u00e8m khi mua s\u1ea3n ph\u1ea9m trong th\u00e1ng 5\/2014, C\u00f4ng ty TNHH P x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng kh\u00f4ng (0).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i v\u00e0o th\u00e1ng 12\/2014 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, C\u00f4ng ty TNHH P ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 s\u1ea3n ph\u1ea9m t\u1eb7ng k\u00e8m khi mua s\u1ea3n ph\u1ea9m trong th\u00e1ng 12\/2014.<\/span>
\n b) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5 tr\u01b0\u1edbc \u0111\u00f3 th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 gi\u1ea3m \u00e1p d\u1ee5ng trong th\u1eddi gian khuy\u1ebfn m\u1ea1i \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o.<\/span>
\n V\u00ed d\u1ee5 30: C\u00f4ng ty N ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c vi\u1ec5n th\u00f4ng, chuy\u00ean b\u00e1n c\u00e1c lo\u1ea1i th\u1ebb c\u00e0o di \u0111\u1ed9ng. C\u00f4ng ty th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i d\u01b0\u1edbi h\u00ecnh th\u1ee9c b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n tr\u01b0\u1edbc \u0111\u00f3 cho th\u1eddi gian t\u1eeb ng\u00e0y 1\/4\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 20\/4\/2014, theo \u0111\u00f3, gi\u00e1 b\u00e1n m\u1ed9t th\u1ebb c\u00e0o m\u1ec7nh gi\u00e1 l\u00e0 100.000 \u0111\u1ed3ng (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) trong th\u1eddi gian khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi gi\u00e1 90.000 \u0111\u1ed3ng.<\/span>
\n Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1ed9t th\u1ebb c\u00e0o m\u1ec7nh gi\u00e1 100.000 \u0111\u1ed3ng trong th\u1eddi gian khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau: \"Th\u00f4ng<\/span>
\n c) \u0110\u1ed1i v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 k\u00e8m theo phi\u1ebfu mua h\u00e0ng, phi\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi phi\u1ebfu mua h\u00e0ng, phi\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u1eb7ng k\u00e8m.<\/span>
\n 6. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n nh\u01b0 cho thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng, x\u01b0\u1edfng, kho t\u00e0ng, b\u1ebfn, b\u00e3i, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n cho thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea t\u1eebng k\u1ef3 ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea cho m\u1ed9t th\u1eddi h\u1ea1n thu\u00ea th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 ti\u1ec1n cho thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc cho th\u1eddi h\u1ea1n thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span>
\n Gi\u00e1 cho thu\u00ea t\u00e0i s\u1ea3n do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh v\u1ec1 khung gi\u00e1 thu\u00ea th\u00ec gi\u00e1 thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong ph\u1ea1m vi khung gi\u00e1 quy \u0111\u1ecbnh.<\/span>
\n 7. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm l\u00e0 gi\u00e1 t\u00ednh theo gi\u00e1 b\u00e1n tr\u1ea3 m\u1ed9t l\u1ea7n ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1 \u0111\u00f3, kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm.<\/span>
\n V\u00ed d\u1ee5 31: C\u00f4ng ty kinh doanh xe m\u00e1y b\u00e1n xe X lo\u1ea1i 100 cc, gi\u00e1 b\u00e1n tr\u1ea3 g\u00f3p ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 25,5 tri\u1ec7u \u0111\u1ed3ng\/chi\u1ebfc (trong \u0111\u00f3 gi\u00e1 b\u00e1n xe l\u00e0 25 tri\u1ec7u \u0111\u1ed3ng, l\u00e3i tr\u1ea3 g\u00f3p l\u00e0 0,5 tri\u1ec7u \u0111\u1ed3ng) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 25 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n 8. \u0110\u1ed1i v\u1edbi gia c\u00f4ng h\u00e0ng h\u00f3a l\u00e0 gi\u00e1 gia c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ch\u01b0a c\u00f3 thu\u1ebf GTGT, bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng, chi ph\u00ed v\u1ec1 nhi\u00ean li\u1ec7u, \u0111\u1ed9ng l\u1ef1c, v\u1eadt li\u1ec7u ph\u1ee5 v\u00e0 chi ph\u00ed kh\u00e1c ph\u1ee5c v\u1ee5 cho vi\u1ec7c gia c\u00f4ng h\u00e0ng ho\u00e1. <\/span>
\n 9. \u0110\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay ph\u1ea7n c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n b\u00e0n giao ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 gi\u00e1 x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span>
\n V\u00ed d\u1ee5 32: C\u00f4ng ty x\u00e2y d\u1ef1ng B nh\u1eadn th\u1ea7u x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 1.500 tri\u1ec7u \u0111\u1ed3ng, trong \u0111\u00f3 gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 1.000 tri\u1ec7u \u0111\u1ed3ng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 1.500 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ch\u01b0a c\u00f3 thu\u1ebf GTGT. <\/span>
\n V\u00ed d\u1ee5 33: C\u00f4ng ty x\u00e2y d\u1ef1ng B nh\u1eadn th\u1ea7u x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh kh\u00f4ng bao th\u1ea7u gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng, t\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 1.500 tri\u1ec7u \u0111\u1ed3ng, gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng do ch\u1ee7 \u0111\u1ea7u t\u01b0 A cung c\u1ea5p ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 1.000 tri\u1ec7u \u0111\u1ed3ng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng (1.500 tri\u1ec7u \u0111\u1ed3ng \u2013 1.000 tri\u1ec7u \u0111\u1ed3ng).<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t th\u1ef1c hi\u1ec7n thanh to\u00e1n theo h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh b\u00e0n giao l\u00e0 gi\u00e1 t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh b\u00e0n giao ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span>
\n V\u00ed d\u1ee5 34: C\u00f4ng ty d\u1ec7t X (g\u1ecdi l\u00e0 b\u00ean A) thu\u00ea C\u00f4ng ty x\u00e2y d\u1ef1ng Y (g\u1ecdi l\u00e0 b\u00ean B) th\u1ef1c hi\u1ec7n x\u00e2y d\u1ef1ng l\u1eafp \u0111\u1eb7t m\u1edf r\u1ed9ng x\u01b0\u1edfng s\u1ea3n xu\u1ea5t.<\/span>
\n T\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 200 t\u1ef7 \u0111\u1ed3ng, trong \u0111\u00f3:<\/span>
\n – Gi\u00e1 tr\u1ecb x\u00e2y l\u1eafp: 80 t\u1ef7 \u0111\u1ed3ng<\/span>
\n – Gi\u00e1 tr\u1ecb thi\u1ebft b\u1ecb b\u00ean B cung c\u1ea5p v\u00e0 l\u1eafp \u0111\u1eb7t: 120 t\u1ef7 \u0111\u1ed3ng<\/span>
\n – Thu\u1ebf GTGT 10%: 20 t\u1ef7 \u0111\u1ed3ng{= (80 + 120) x 10%} <\/span>
\n – T\u1ed5ng s\u1ed1 ti\u1ec1n b\u00ean A ph\u1ea3i thanh to\u00e1n l\u00e0: 220 t\u1ef7 \u0111\u1ed3ng<\/span>
\n – B\u00ean A:<\/span>
\n + Nh\u1eadn b\u00e0n giao nh\u00e0 x\u01b0\u1edfng, h\u1ea1ch to\u00e1n t\u0103ng gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u1ec3 t\u00ednh kh\u1ea5u hao l\u00e0 200 t\u1ef7 \u0111\u1ed3ng (gi\u00e1 tr\u1ecb kh\u00f4ng c\u00f3 thu\u1ebf GTGT)<\/span>
\n + Ti\u1ec1n thu\u1ebf GTGT 20 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0o thu\u1ebf \u0111\u1ea7u ra c\u1ee7a h\u00e0ng ho\u00e1 b\u00e1n ra ho\u1eb7c \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p b\u00ean A nghi\u1ec7m thu, b\u00e0n giao v\u00e0 ch\u1ea5p nh\u1eadn thanh to\u00e1n cho b\u00ean B theo t\u1eebng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh (gi\u1ea3 \u0111\u1ecbnh ph\u1ea7n gi\u00e1 tr\u1ecb x\u00e2y l\u1eafp 80 t\u1ef7 \u0111\u1ed3ng nghi\u1ec7m thu, b\u00e0n giao v\u00e0 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn thanh to\u00e1n tr\u01b0\u1edbc) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 80 t\u1ef7 \u0111\u1ed3ng. <\/span>
\n 10. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u1eeb (-) gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.<\/span>
\n a) Gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n a.1) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t \u0111\u1ec3 \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT bao g\u1ed3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (kh\u00f4ng k\u1ec3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m) v\u00e0 chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span>
\n V\u00ed d\u1ee5 35: N\u0103m 2014 C\u00f4ng ty kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n A \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n. Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p (ch\u01b0a tr\u1eeb ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m, ch\u01b0a tr\u1eeb chi ph\u00ed b\u1ed3i th\u01b0\u1eddng gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t) l\u00e0 30 t\u1ef7 \u0111\u1ed3ng. D\u1ef1 \u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m 20% s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p. S\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ph\u01b0\u01a1ng \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t l\u00e0 15 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n T\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n – Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m l\u00e0: 30 t\u1ef7 x 20% = 6 t\u1ef7 (\u0111\u1ed3ng);<\/span>
\n – Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (kh\u00f4ng k\u1ec3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m) l\u00e0: 30 t\u1ef7 – 6 t\u1ef7 – 15 t\u1ef7 = 9 t\u1ef7 (\u0111\u1ed3ng);<\/span>
\n – T\u1ed5ng gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT bao g\u1ed3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (kh\u00f4ng k\u1ec3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m) v\u00e0 chi ph\u00ed b\u1ed3i th\u01b0\u1eddng gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng l\u00e0: 9 t\u1ef7 + 15 t\u1ef7 = 24 t\u1ef7 (\u0111\u1ed3ng). T\u1ed5ng gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 m2 \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh. <\/span>
\n a.2) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 \u0111\u1ea5t tr\u00fang \u0111\u1ea5u gi\u00e1.<\/span>
\n a.3) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t \u0111\u1ec3 \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1ec3 cho thu\u00ea, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (kh\u00f4ng bao g\u1ed3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m) v\u00e0 chi ph\u00ed \u0111\u1ec1n b\u00f9, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2014 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013.<\/span>
\n V\u00ed d\u1ee5 36: C\u00f4ng ty c\u1ed5 ph\u1ea7n VN-KR c\u00f3 ng\u00e0nh ngh\u1ec1 kinh doanh \u0111\u1ea7u t\u01b0, kinh doanh h\u1ea1 t\u1ea7ng s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p v\u00e0 d\u1ecbch v\u1ee5. C\u00f4ng ty \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t 1 l\u1ea7n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n; th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t l\u00e0 50 n\u0103m. Di\u1ec7n t\u00edch \u0111\u1ea5t thu\u00ea l\u00e0 300.000 m2, gi\u00e1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea l\u00e0 82.000\u0111\/ m2. T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p l\u00e0 24,6 t\u1ef7 \u0111\u1ed3ng. C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t. Sau khi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng, C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng cho nh\u00e0 \u0111\u1ea7u t\u01b0 thu\u00ea l\u1ea1i v\u1edbi th\u1eddi gian thu\u00ea l\u00e0 30 n\u0103m, di\u1ec7n t\u00edch \u0111\u1ea5t cho thu\u00ea l\u00e0 16.500 m2, \u0111\u01a1n gi\u00e1 cho thu\u00ea t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0 650.000\u0111\/m2 cho c\u1ea3 th\u1eddi gian thu\u00ea, gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT).<\/span>
\n Gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ti\u1ec1n thu t\u1eeb cho thu\u00ea h\u1ea1 t\u1ea7ng trong c\u1ea3 th\u1eddi gian cho thu\u00ea (30 n\u0103m) \u0111\u1ed1i v\u1edbi C\u00f4ng ty c\u1ed5 ph\u1ea7n VN-KR cho nh\u00e0 \u0111\u1ea7u t\u01b0 thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0: <\/span>
\n 16.500 m2 x (650.000 \u2013 (82.000\u0111\/m2 : 50 n\u0103m x 30 n\u0103m)) = 9,9132 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n Gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0: 9,9132 \/ (<\/span>1+ 10%)\u00a0<\/span>= 9,012 t\u1ef7 \u0111\u1ed3ng.<\/span><\/span>
\n Thu\u1ebf GTGT l\u00e0: 9,012 x 10% = 0,9012 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n a.4) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng (n\u1ebfu c\u00f3); c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u00e3 t\u00ednh trong gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. <\/span>
\n N\u1ebfu gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng ch\u01b0a t\u00ednh trong gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 \u0111\u1ea5t do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n V\u00ed d\u1ee5 37: Th\u00e1ng 8\/2013 C\u00f4ng ty A nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng (mua) 200m2 \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n B \u1edf Khu d\u00e2n c\u01b0 B\u00ecnh An thu\u1ed9c t\u1ec9nh X v\u1edbi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 6 t\u1ef7 \u0111\u1ed3ng. C\u00f4ng ty A c\u00f3 h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 c\u00f4ng ch\u1ee9ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n cho c\u00e1 nh\u00e2n B s\u1ed1 ti\u1ec1n 6 t\u1ef7 \u0111\u1ed3ng. C\u00f4ng ty A kh\u00f4ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng g\u00ec tr\u00ean m\u1ea3nh \u0111\u1ea5t n\u00e0y. Th\u00e1ng 10\/2014, C\u00f4ng ty A chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ea3nh \u0111\u1ea5t mua t\u1eeb c\u00e1 nh\u00e2n B n\u00eau tr\u00ean v\u1edbi gi\u00e1 9 t\u1ef7 \u0111\u1ed3ng (b\u00e1n l\u1ea1i v\u1edbi gi\u00e1 9 t\u1ef7 \u0111\u1ed3ng) th\u00ec C\u00f4ng ty A th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n GTGT v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT, gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb trong gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng (6 t\u1ef7 \u0111\u1ed3ng).<\/span>
\n V\u00ed d\u1ee5 38: Th\u00e1ng 11\/2013, C\u00f4ng ty TNHH A nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng 300m2 \u0111\u1ea5t k\u00e8m theo nh\u00e0 x\u01b0\u1edfng tr\u00ean \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n B v\u1edbi tr\u1ecb gi\u00e1 l\u00e0 10 t\u1ef7 \u0111\u1ed3ng v\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u1ea5y t\u1edd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng. \u0110\u1ebfn th\u00e1ng 4\/2014 C\u00f4ng ty TNHH A chuy\u1ec3n nh\u01b0\u1ee3ng 300m2 \u0111\u1ea5t n\u00e0y k\u00e8m nh\u00e0 x\u01b0\u1edfng tr\u00ean \u0111\u1ea5t v\u1edbi tr\u1ecb gi\u00e1 l\u00e0 14 t\u1ef7 \u0111\u1ed3ng th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 \u0111\u1ea5t do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng (th\u00e1ng 11\/2013). <\/span>
\n V\u00ed d\u1ee5 39: <\/span>
\n Th\u00e1ng 9 n\u0103m 2013 C\u00f4ng ty B mua 2000 m2 \u0111\u1ea5t \u0111\u00e3 c\u00f3 m\u1ed9t ph\u1ea7n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng t\u1eeb C\u00f4ng ty kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n A t\u1ed5ng gi\u00e1 thanh to\u00e1n l\u00e0 62 t\u1ef7 \u0111\u1ed3ng (trong \u0111\u00f3 gi\u00e1 \u0111\u1ea5t kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 40 t\u1ef7 \u0111\u1ed3ng, \u0111\u01a1n gi\u00e1 l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng\/1m2).<\/span>
\n Tr\u00ean ho\u00e1 \u0111\u01a1n C\u00f4ng ty A ghi:<\/span>
\n – Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u01b0a c\u00f3 thu\u1ebf GTGT: 60 t\u1ef7 \u0111\u1ed3ng<\/span>
\n – Gi\u00e1 \u0111\u1ea5t kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT: 40 t\u1ef7 \u0111\u1ed3ng<\/span>
\n – Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng: 2 t\u1ef7 \u0111\u1ed3ng<\/span>
\n – T\u1ed5ng gi\u00e1 thanh to\u00e1n: 62 t\u1ef7 \u0111\u1ed3ng<\/span>
\n C\u00f4ng ty A ph\u1ea3i k\u00ea khai thu\u1ebf GTGT ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/span>
\n Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra – Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n Gi\u1ea3 s\u1eed thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng c\u1ee7a C\u00f4ng ty A l\u00e0 1,5 t\u1ef7 \u0111\u1ed3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb th\u00ec:<\/span>
\n Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = 2 t\u1ef7 – 1,5 t\u1ef7 = 0,5 t\u1ef7 (\u0111\u1ed3ng)<\/span>
\n C\u00f4ng ty B ti\u1ebfp t\u1ee5c x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u00e0 x\u00e2y d\u1ef1ng 10 c\u0103n bi\u1ec7t th\u1ef1 (di\u1ec7n t\u00edch s\u00e0n 200 m2\/bi\u1ec7t th\u1ef1) \u0111\u1ec3 b\u00e1n. T\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec3 x\u00e2y bi\u1ec7t th\u1ef1 l\u00e0 3 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n Ng\u00e0y 01\/4\/2015, C\u00f4ng ty B k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e1n 01 c\u0103n bi\u1ec7t th\u1ef1 cho kh\u00e1ch h\u00e0ng C, gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng 01 c\u0103n bi\u1ec7t th\u1ef1 ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 10 t\u1ef7 \u0111\u1ed3ng, gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi 01 c\u0103n bi\u1ec7t th\u1ef1 b\u00e1n ra:<\/span>
\n – Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (ch\u01b0a bao g\u1ed3m gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng) t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eeb C\u00f4ng ty A cho 01 c\u0103n bi\u1ec7t th\u1ef1 l\u00e0: 20 tri\u1ec7u x 200 m2 = 4 t\u1ef7 (\u0111\u1ed3ng)<\/span>
\n – Gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng ph\u00e2n b\u1ed5 cho 01 c\u0103n bi\u1ec7t th\u1ef1 l\u00e0: <\/span>
\n (20 t\u1ef7 : 2000 m2) x 200 m2 = 2 t\u1ef7 (\u0111\u1ed3ng)<\/span>
\n – Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng) t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eeb C\u00f4ng ty A \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a 01 c\u0103n bi\u1ec7t th\u1ef1 b\u00e1n ra l\u00e0: 6 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n Tr\u00ean ho\u00e1 \u0111\u01a1n C\u00f4ng ty B ghi:<\/span>
\n – Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng 01 c\u0103n bi\u1ec7t th\u1ef1: 10 t\u1ef7 \u0111\u1ed3ng<\/span>
\n – Gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT: 6 t\u1ef7 \u0111\u1ed3ng<\/span>
\n – Thu\u1ebf GTGT l\u00e0 0,4 t\u1ef7 \u0111\u1ed3ng [(10 t\u1ef7 – 6 t\u1ef7) x 10%]<\/span>
\n – T\u1ed5ng gi\u00e1 thanh to\u00e1n: 10,4 t\u1ef7 \u0111\u1ed3ng<\/span>
\n Gi\u1ea3 s\u1eed trong th\u00e1ng C\u00f4ng ty B b\u00e1n h\u1ebft 10 c\u0103n bi\u1ec7t th\u1ef1. Khi C\u00f4ng ty B k\u00ea khai, n\u1ed9p thu\u1ebf GTGT, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra – s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb = 0,4 t\u1ef7 x 10 c\u0103n – 3 t\u1ef7 = 1 t\u1ef7 (\u0111\u1ed3ng).<\/span>
\n Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng ghi tr\u00ean ho\u00e1 \u0111\u01a1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eeb C\u00f4ng ty A \u0111\u1ed1i v\u1edbi 10 bi\u1ec7t th\u1ef1 l\u00e0 2 t\u1ef7 \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty B x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eeb C\u00f4ng ty A \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a 01 c\u0103n bi\u1ec7t th\u1ef1 b\u00e1n ra l\u00e0 4 t\u1ef7 \u0111\u1ed3ng. Tr\u00ean ho\u00e1 \u0111\u01a1n C\u00f4ng ty B ghi:<\/span>
\n – Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng 01 c\u0103n bi\u1ec7t th\u1ef1: 10 t\u1ef7 \u0111\u1ed3ng<\/span>
\n – Gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT: 4 t\u1ef7 \u0111\u1ed3ng<\/span>
\n – Thu\u1ebf GTGT l\u00e0 0,6 t\u1ef7 \u0111\u1ed3ng [(10 t\u1ef7 – 4 t\u1ef7) x 10%]<\/span>
\n – T\u1ed5ng gi\u00e1 thanh to\u00e1n: 10,6 t\u1ef7 \u0111\u1ed3ng<\/span>
\n Gi\u1ea3 s\u1eed trong th\u00e1ng 4\/2015, C\u00f4ng ty B b\u00e1n h\u1ebft 10 c\u0103n bi\u1ec7t th\u1ef1. Khi C\u00f4ng ty B k\u00ea khai, n\u1ed9p thu\u1ebf GTGT, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra – s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (g\u1ed3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec3 x\u00e2y bi\u1ec7t th\u1ef1 v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng) = 0,6 t\u1ef7 \u0111\u1ed3ng x 10 c\u0103n bi\u1ec7t th\u1ef1 – 3 t\u1ef7 \u0111\u1ed3ng – 2 t\u1ef7 \u0111\u1ed3ng (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng) = 1 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n a.5) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c x\u00e2y d\u1ef1ng – chuy\u1ec3n giao (BT) thanh toa\u0301n b\u0103\u0300ng gia\u0301 tri\u0323 quy\u00ea\u0300n s\u01b0\u0309 du\u0323ng \u0111\u1ea5t th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng BT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng BT ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 gi\u00e1 \u0111\u1ec3 thanh to\u00e1n c\u00f4ng tr\u00ecnh do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n V\u00ed d\u1ee5 40: C\u00f4ng ty c\u1ed5 ph\u1ea7n P k\u00fd h\u1ee3p \u0111\u1ed3ng BT v\u1edbi UBND t\u1ec9nh A v\u1ec1 vi\u1ec7c x\u00e2y d\u1ef1ng c\u1ea7u \u0111\u1ed5i l\u1ea5y gi\u00e1 tr\u1ecb \u0111\u1ea5t; gi\u00e1 thanh to\u00e1n c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c UBND t\u1ec9nh A x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt l\u00e0 2.000 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed5i l\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n P \u0111\u01b0\u1ee3c UBND t\u1ec9nh A giao cho 500 ha \u0111\u1ea5t t\u1ea1i huy\u1ec7n Y thu\u1ed9c \u0111\u1ecba b\u00e0n t\u1ec9nh. C\u00f4ng ty c\u1ed5 ph\u1ea7n P s\u1eed d\u1ee5ng 500 ha \u0111\u1ea5t \u0111\u1ec3 x\u00e2y nh\u00e0 \u0111\u1ec3 b\u00e1n th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 2.000 t\u1ef7 \u0111\u1ed3ng. <\/span>
\n a.6) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi d\u00e2n theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, sau \u0111\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng sang th\u00e0nh \u0111\u1ea5t \u1edf \u0111\u1ec3 x\u00e2y d\u1ef1ng chung c\u01b0, nh\u00e0 \u1edf… \u0111\u1ec3 b\u00e1n th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eeb ng\u01b0\u1eddi d\u00e2n v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c bao g\u1ed3m: kho\u1ea3n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p NSNN \u0111\u1ec3 chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb \u0111\u1ea5t n\u00f4ng nghi\u1ec7p sang \u0111\u1ea5t \u1edf, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ed9p thay ng\u01b0\u1eddi d\u00e2n c\u00f3 \u0111\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng (n\u1ebfu c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ed9p thay).<\/span>
\n a.7) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng nh\u00e0 nhi\u1ec1u t\u1ea7ng nhi\u1ec1u h\u1ed9 \u1edf, nh\u00e0 chung c\u01b0 \u0111\u1ec3 b\u00e1n th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb t\u00ednh cho 1m2 nh\u00e0 \u0111\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1eeb \u0111i\u1ec3m a.1 \u0111\u1ebfn a.6 n\u00eau tr\u00ean chia (:) s\u1ed1 m2 s\u00e0n x\u00e2y d\u1ef1ng kh\u00f4ng bao g\u1ed3m di\u1ec7n t\u00edch d\u00f9ng chung nh\u01b0 h\u00e0nh lang, c\u1ea7u thang, t\u1ea7ng h\u1ea7m, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng d\u01b0\u1edbi m\u1eb7t \u0111\u1ea5t.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, kinh doanh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea, gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng tr\u1eeb (-) gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 % s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/span>
\n 11. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd, m\u00f4i gi\u1edbi mua b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 d\u1ecbch v\u1ee5, \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u h\u01b0\u1edfng ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 ti\u1ec1n c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y ch\u01b0a c\u00f3 thu\u1ebf GTGT. <\/span>
\n 12. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thanh to\u00e1n ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT nh\u01b0 tem, v\u00e9 c\u01b0\u1edbc v\u1eadn t\u1ea3i, v\u00e9 x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft… th\u00ec gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n \"Th\u00f4ng<\/span>
\n 13. \u0110\u1ed1i v\u1edbi \u0111i\u1ec7n c\u1ee7a c\u00e1c nh\u00e0 m\u00e1y thu\u1ef7 \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 \u0111i\u1ec7n c\u1ee7a nh\u00e0 m\u00e1y thu\u1ef7 \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00e1c t\u1ed5ng c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam, gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT n\u1ed9p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0 m\u00e1y \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng 60% gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n n\u0103m tr\u01b0\u1edbc, ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n n\u0103m tr\u01b0\u1edbc th\u00ec theo gi\u00e1 t\u1ea1m t\u00ednh c\u1ee7a T\u1eadp \u0111o\u00e0n th\u00f4ng b\u00e1o nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n n\u0103m tr\u01b0\u1edbc th\u00ec k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch v\u00e0o k\u1ef3 k\u00ea khai c\u1ee7a th\u00e1ng \u0111\u00e3 c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n n\u0103m tr\u01b0\u1edbc ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 31\/3 c\u1ee7a n\u0103m sau.<\/span>
\n 14. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh gi\u1ea3i tr\u00ed c\u00f3 \u0111\u1eb7t c\u01b0\u1ee3c, l\u00e0 s\u1ed1 ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u00e3 bao g\u1ed3m c\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch.<\/span>
\n Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

\"2193\"<\/span><\/p>\n

V\u00ed d\u1ee5 41: C\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 casino trong k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 s\u1ed1 li\u1ec7u sau:<\/span>
\n – S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c do \u0111\u1ed5i cho kh\u00e1ch h\u00e0ng tr\u01b0\u1edbc khi ch\u01a1i t\u1ea1i qu\u1ea7y \u0111\u1ed5i ti\u1ec1n l\u00e0: 43 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n – S\u1ed1 ti\u1ec1n \u0111\u1ed5i tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng sau khi ch\u01a1i l\u00e0: 10 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n S\u1ed1 ti\u1ec1n c\u01a1 s\u1edf kinh doanh th\u1ef1c thu: 43 t\u1ef7 \u0111\u1ed3ng – 10 t\u1ef7 \u0111\u1ed3ng = 33 t\u1ef7 \u0111\u1ed3ng <\/span>
\n S\u1ed1 ti\u1ec1n 33 t\u1ef7 \u0111\u1ed3ng l\u00e0 doanh thu c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT v\u00e0 thu\u1ebf TT\u0110B.<\/span>
\n Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau: <\/span>
\n Gi\u00e1 t\u00ednh thu\u1ebf = 33 t\u1ef7 \u0111\u1ed3ng\/(1 + 10%) = 30 t\u1ef7 \u0111\u1ed3ng<\/span>
\n 15. \u0110\u1ed1i v\u1edbi v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp l\u00e0 gi\u00e1 c\u01b0\u1edbc v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp ch\u01b0a c\u00f3 thu\u1ebf GTGT, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u01a1 s\u1edf tr\u1ef1c ti\u1ebfp v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp hay thu\u00ea l\u1ea1i.<\/span>
\n 16. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 du l\u1ecbch theo h\u00ecnh th\u1ee9c l\u1eef h\u00e0nh, h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi kh\u00e1ch h\u00e0ng theo gi\u00e1 tr\u1ecdn g\u00f3i (\u0103n, \u1edf, \u0111i l\u1ea1i) th\u00ec gi\u00e1 tr\u1ecdn g\u00f3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT. <\/span>
\n Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

\"2194\"<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecdn g\u00f3i bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi v\u00e9 m\u00e1y bay v\u1eadn chuy\u1ec3n kh\u00e1ch du l\u1ecbch t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam, t\u1eeb Vi\u1ec7t Nam \u0111i n\u01b0\u1edbc ngo\u00e0i, c\u00e1c chi ph\u00ed \u0103n, ngh\u1ec9, th\u0103m quan v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n chi \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00e1c (n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p) th\u00ec c\u00e1c kho\u1ea3n thu c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ec3 chi cho c\u00e1c kho\u1ea3n tr\u00ean \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb trong gi\u00e1 (doanh thu) t\u00ednh thu\u1ebf GTGT. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng du l\u1ecbch tr\u1ecdn g\u00f3i \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 theo quy \u0111\u1ecbnh. <\/span>
\n V\u00ed d\u1ee5 42: C\u00f4ng ty Du l\u1ecbch Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng du l\u1ecbch v\u1edbi Th\u00e1i Lan theo h\u00ecnh th\u1ee9c tr\u1ecdn g\u00f3i 50 kh\u00e1ch du l\u1ecbch trong 05 ng\u00e0y t\u1ea1i Vi\u1ec7t Nam v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n l\u00e0 32.000 USD. Ph\u00eda Vi\u1ec7t Nam ph\u1ea3i lo chi ph\u00ed to\u00e0n b\u1ed9 v\u00e9 m\u00e1y bay, \u0103n, \u1edf, th\u0103m quan theo ch\u01b0\u01a1ng tr\u00ecnh tho\u1ea3 thu\u1eadn; trong \u0111\u00f3 ri\u00eang ti\u1ec1n v\u00e9 m\u00e1y bay \u0111i t\u1eeb Th\u00e1i Lan sang Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i h\u1ebft 10.000 USD. T\u1ef7 gi\u00e1 1USD = 20.000 \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span>
\n Gi\u00e1 t\u00ednh thu\u1ebf GTGT theo h\u1ee3p \u0111\u1ed3ng n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n + Doanh thu ch\u1ecbu thu\u1ebf GTGT l\u00e0:<\/span>
\n (32.000 USD – 10.000 USD) x 20.000 \u0111\u1ed3ng = 440.000.000 \u0111\u1ed3ng<\/span>
\n + Gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0: <\/span>440.000.000\/ (1 + 10% ) =\u00a0400.000.000 \u0111\u1ed3ng<\/span><\/span>
\n C\u00f4ng ty Du l\u1ecbch Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng du l\u1ecbch ch\u1ecbu thu\u1ebf GTGT. <\/span>
\n V\u00ed d\u1ee5 43: C\u00f4ng ty du l\u1ecbch H\u00e0 N\u1ed9i th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u01b0a kh\u00e1ch du l\u1ecbch t\u1eeb Vi\u1ec7t Nam \u0111i Trung Qu\u1ed1c thu theo gi\u00e1 tr\u1ecdn g\u00f3i l\u00e0 400 USD\/ng\u01b0\u1eddi \u0111i trong n\u0103m ng\u00e0y, C\u00f4ng ty du l\u1ecbch H\u00e0 N\u1ed9i ph\u1ea3i chi tr\u1ea3 cho C\u00f4ng ty du l\u1ecbch Trung Qu\u1ed1c 300 USD\/ng\u01b0\u1eddi th\u00ec gi\u00e1 (doanh thu) t\u00ednh thu\u1ebf c\u1ee7a C\u00f4ng ty du l\u1ecbch H\u00e0 N\u1ed9i l\u00e0 100 USD\/ng\u01b0\u1eddi (400 USD – 300 USD).<\/span>
\n 17. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 c\u1ea7m \u0111\u1ed3, s\u1ed1 ti\u1ec1n ph\u1ea3i thu t\u1eeb d\u1ecbch v\u1ee5 n\u00e0y bao g\u1ed3m ti\u1ec1n l\u00e3i ph\u1ea3i thu t\u1eeb cho vay c\u1ea7m \u0111\u1ed3 v\u00e0 kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng c\u1ea7m \u0111\u1ed3 (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/span>
\n Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

\"2195\"<\/span><\/p>\n

V\u00ed d\u1ee5 44: C\u00f4ng ty kinh doanh c\u1ea7m \u0111\u1ed3 trong k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 doanh thu c\u1ea7m \u0111\u1ed3 l\u00e0 110 tri\u1ec7u \u0111\u1ed3ng. <\/span>
\n Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng: <\/span>110 tri\u1ec7u \u0111\u1ed3ng\/(1 + 10% )\u00a0= 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/span><\/p>\n

18. \u0110\u1ed1i v\u1edbi s\u00e1ch ch\u1ecbu thu\u1ebf GTGT b\u00e1n theo \u0111\u00fang gi\u00e1 ph\u00e1t h\u00e0nh (gi\u00e1 b\u00eca) theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Xu\u1ea5t b\u1ea3n th\u00ec gi\u00e1 b\u00e1n \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT v\u00e0 doanh thu c\u1ee7a c\u01a1 s\u1edf. C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00e1n kh\u00f4ng theo gi\u00e1 b\u00eca th\u00ec thu\u1ebf GTGT t\u00ednh tr\u00ean gi\u00e1 b\u00e1n ra.<\/span>
\n 19. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng in, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 ti\u1ec1n c\u00f4ng in. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf in th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng in, gi\u00e1 thanh to\u00e1n bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng in v\u00e0 ti\u1ec1n gi\u1ea5y in th\u00ec gi\u00e1 t\u00ednh thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n gi\u1ea5y.<\/span>
\n 20. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd gi\u00e1m \u0111\u1ecbnh, \u0111\u1ea1i l\u00fd x\u00e9t b\u1ed3i th\u01b0\u1eddng, \u0111\u1ea1i l\u00fd \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 ba b\u1ed3i ho\u00e0n, \u0111\u1ea1i l\u00fd x\u1eed l\u00fd h\u00e0ng b\u1ed3i th\u01b0\u1eddng 100% h\u01b0\u1edfng ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng (ch\u01b0a tr\u1eeb m\u1ed9t kho\u1ea3n ph\u00ed t\u1ed5n n\u00e0o) m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m thu \u0111\u01b0\u1ee3c, ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span>
\n 21. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng mua d\u1ecbch v\u1ee5 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. <\/span>
\n 22. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1eeb kho\u1ea3n 1 \u0111\u1ebfn kho\u1ea3n 21 \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam ngo\u00e0i gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng (n\u1ebfu c\u00f3) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng ho\u00e1 \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c l\u1eadp khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh (k\u1ef3) chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh thu mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.<\/span>
\n Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean 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 c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf.<\/span>
\n \u0110i\u1ec1u 8. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT<\/span><\/strong><\/span>
\n 1. \u0110\u1ed1i v\u1edbi b\u00e1n h\u00e0ng ho\u00e1 l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. <\/span>
\n 2. \u0110\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span>
\n \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u1ec1 c\u01b0\u1edbc d\u1ecbch v\u1ee5 k\u1ebft n\u1ed1i vi\u1ec5n th\u00f4ng theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 2 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh c\u01b0\u1edbc d\u1ecbch v\u1ee5 k\u1ebft n\u1ed1i vi\u1ec5n th\u00f4ng.<\/span>
\n 3. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc s\u1ea1ch l\u00e0 ng\u00e0y ghi ch\u1ec9 s\u1ed1 \u0111i\u1ec7n, n\u01b0\u1edbc ti\u00eau th\u1ee5 tr\u00ean \u0111\u1ed3ng h\u1ed3 \u0111\u1ec3 ghi tr\u00ean ho\u00e1 \u0111\u01a1n t\u00ednh ti\u1ec1n. <\/span>
\n 4. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng. C\u0103n c\u1ee9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c, c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT \u0111\u1ea7u ra ph\u00e1t sinh trong k\u1ef3.<\/span>
\n 5. \u0110\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, bao g\u1ed3m c\u1ea3 \u0111\u00f3ng t\u00e0u, l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span>
\n 6. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/span>
\n \u0110i\u1ec1u 9. Thu\u1ebf su\u1ea5t 0%<\/span><\/strong><\/span>
\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. <\/span>
\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.<\/span>
\n a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u bao g\u1ed3m: <\/span>
\n – H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i, k\u1ec3 c\u1ea3 u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u;<\/span>
\n – H\u00e0ng h\u00f3a b\u00e1n v\u00e0o khu phi thu\u1ebf quan theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7; h\u00e0ng b\u00e1n cho c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf;<\/span>
\n – H\u00e0ng ho\u00e1 b\u00e1n m\u00e0 \u0111i\u1ec3m giao, nh\u1eadn h\u00e0ng ho\u00e1 \u1edf ngo\u00e0i Vi\u1ec7t Nam; <\/span>
\n – Ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0 thay th\u1ebf \u0111\u1ec3 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng ph\u01b0\u01a1ng ti\u1ec7n, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb cho b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam;<\/span>
\n – C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/span>
\n + H\u00e0ng ho\u00e1 gia c\u00f4ng chuy\u1ec3n ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n h\u00e0ng ho\u00e1 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd mua, b\u00e1n, gia c\u00f4ng h\u00e0ng ho\u00e1 v\u1edbi n\u01b0\u1edbc ngo\u00e0i. <\/span>
\n + H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n + H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 b\u00e1n t\u1ea1i h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n b) D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u bao g\u1ed3m d\u1ecbch v\u1ee5 cung \u1ee9ng tr\u1ef1c ti\u1ebfp 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; cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf trong khu phi thu\u1ebf quan v\u00e0 ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan. <\/span>
\n C\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ng\u00f2ai l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf ngo\u00e0i Vi\u1ec7t Nam trong th\u1eddi gian di\u1ec5n ra vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p v\u1eeba di\u1ec5n ra t\u1ea1i Vi\u1ec7t Nam, v\u1eeba di\u1ec5n ra \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0ng h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa hai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u00ec thu\u1ebf su\u1ea5t 0% ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n \u1edf ngo\u00e0i Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m cho h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p, h\u1ee3p \u0111\u1ed3ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh ri\u00eang ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 (%) chi ph\u00ed ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean t\u1ed5ng chi ph\u00ed.<\/span>
\n C\u01a1 s\u1edf kinh doanh cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/span>
\n V\u00ed d\u1ee5 45: C\u00f4ng ty B k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty C v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf Cam-pu-chia c\u1ee7a C\u00f4ng ty C (C\u00f4ng ty B v\u00e0 c\u00f4ng ty C l\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam). H\u1ee3p \u0111\u1ed3ng c\u00f3 ph\u00e1t sinh c\u00e1c d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n \u1edf Vi\u1ec7t Nam v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Cam-pu-chia th\u00ec gi\u00e1 tr\u1ecb ph\u1ea7n d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Cam-pu-chia \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%; \u0111\u1ed1i v\u1edbi ph\u1ea7n doanh thu d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam, C\u00f4ng ty B ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span>
\n V\u00ed d\u1ee5 46: C\u00f4ng ty D cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, kh\u1ea3o s\u00e1t, l\u1eadp b\u00e1o c\u00e1o kh\u1ea3 thi \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i L\u00e0o cho C\u00f4ng ty X. Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng C\u00f4ng ty D nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0 5 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT cho ph\u1ea7n d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam. H\u1ee3p \u0111\u1ed3ng gi\u1eefa 2 doanh nghi\u1ec7p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam v\u00e0 doanh thu th\u1ef1c hi\u1ec7n t\u1ea1i L\u00e0o. C\u00f4ng ty D t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c c\u00e1c chi ph\u00ed th\u1ef1c hi\u1ec7n \u1edf L\u00e0o (chi ph\u00ed kh\u1ea3o s\u00e1t, th\u0103m d\u00f2) l\u00e0 1,5 t\u1ef7 \u0111\u1ed3ng v\u00e0 chi ph\u00ed th\u1ef1c hi\u1ec7n \u1edf Vi\u1ec7t Nam (t\u1ed5ng h\u1ee3p, l\u1eadp b\u00e1o c\u00e1o) l\u00e0 2,5 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n Doanh thu \u0111\u1ed1i v\u1edbi ph\u1ea7n d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

5 t\u1ef7 x { 2,5 t\u1ef7\/ (2,5 +1,5)}\u00a0= 3,125 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty D c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh C\u00f4ng ty c\u1eed c\u00e1n b\u1ed9 sang L\u00e0o th\u1ef1c hi\u1ec7n kh\u1ea3o s\u00e1t, th\u0103m d\u00f2 v\u00e0 c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh C\u00f4ng ty mua m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 vi\u1ec7c kh\u1ea3o s\u00e1t, th\u0103m d\u00f2 t\u1ea1i L\u00e0o th\u00ec doanh thu \u0111\u1ed1i v\u1edbi ph\u1ea7n d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i L\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 1,875 t\u1ef7 \u0111\u1ed3ng (5 – 3,125 = 1,875 t\u1ef7 \u0111\u1ed3ng). <\/span>
\n c) V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y bao g\u1ed3m v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd, h\u00e0ng ho\u00e1 theo ch\u1eb7ng qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam, ho\u1eb7c c\u1ea3 \u0111i\u1ec3m \u0111i v\u00e0 \u0111\u1ebfn \u1edf n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u01b0\u01a1ng ti\u1ec7n tr\u1ef1c ti\u1ebfp v\u1eadn t\u1ea3i hay kh\u00f4ng c\u00f3 ph\u01b0\u01a1ng ti\u1ec7n. Tr\u01b0\u1eddng h\u1ee3p, h\u1ee3p \u0111\u1ed3ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf bao g\u1ed3m c\u1ea3 ch\u1eb7ng v\u1eadn t\u1ea3i n\u1ed9i \u0111\u1ecba th\u00ec v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf bao g\u1ed3m c\u1ea3 ch\u1eb7ng n\u1ed9i \u0111\u1ecba.<\/span>
\n V\u00ed d\u1ee5 47: C\u00f4ng ty v\u1eadn t\u1ea3i X t\u1ea1i Vi\u1ec7t Nam c\u00f3 t\u00e0u v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, C\u00f4ng ty nh\u1eadn v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a t\u1eeb Sin-ga-po \u0111\u1ebfn H\u00e0n Qu\u1ed1c. Doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a t\u1eeb Sin-ga-po \u0111\u1ebfn H\u00e0n Qu\u1ed1c l\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/span>
\n d) D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i cung c\u1ea5p tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c th\u00f4ng qua \u0111\u1ea1i l\u00fd, bao g\u1ed3m: <\/span>
\n C\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%: D\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n h\u00e0ng kh\u00f4ng; d\u1ecbch v\u1ee5 c\u1ea5t h\u1ea1 c\u00e1nh t\u00e0u bay; d\u1ecbch v\u1ee5 s\u00e2n \u0111\u1eadu t\u00e0u bay; d\u1ecbch v\u1ee5 an ninh b\u1ea3o v\u1ec7 t\u00e0u bay; soi chi\u1ebfu an ninh h\u00e0nh kh\u00e1ch, h\u00e0ng l\u00fd v\u00e0 h\u00e0ng ho\u00e1; d\u1ecbch v\u1ee5 b\u0103ng chuy\u1ec1n h\u00e0nh l\u00fd t\u1ea1i nh\u00e0 ga; d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 k\u1ef9 thu\u1eadt th\u01b0\u01a1ng m\u1ea1i m\u1eb7t \u0111\u1ea5t; d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 t\u00e0u bay; d\u1ecbch v\u1ee5 k\u00e9o \u0111\u1ea9y t\u00e0u bay; d\u1ecbch v\u1ee5 d\u1eabn t\u00e0u bay; d\u1ecbch v\u1ee5 thu\u00ea c\u1ea7u d\u1eabn kh\u00e1ch l\u00ean, xu\u1ed1ng m\u00e1y bay; d\u1ecbch v\u1ee5 \u0111i\u1ec1u h\u00e0nh bay \u0111i, \u0111\u1ebfn; d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n t\u1ed5 l\u00e1i, ti\u1ebfp vi\u00ean v\u00e0 h\u00e0nh kh\u00e1ch trong khu v\u1ef1c s\u00e2n \u0111\u1eadu t\u00e0u bay; ch\u1ea5t x\u1ebfp, ki\u1ec3m \u0111\u1ebfm h\u00e0ng ho\u00e1; d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 h\u00e0nh kh\u00e1ch \u0111i chuy\u1ebfn bay qu\u1ed1c t\u1ebf t\u1eeb c\u1ea3ng h\u00e0ng kh\u00f4ng Vi\u1ec7t Nam (passenger service charges).<\/span>
\n C\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng h\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%: D\u1ecbch v\u1ee5 lai d\u1eaft t\u00e0u bi\u1ec3n; hoa ti\u00eau h\u00e0ng h\u1ea3i; c\u1ee9u h\u1ed9 h\u00e0ng h\u1ea3i; c\u1ea7u c\u1ea3ng, b\u1ebfn phao; b\u1ed1c x\u1ebfp; bu\u1ed9c c\u1edfi d\u00e2y; \u0111\u00f3ng m\u1edf n\u1eafp h\u1ea7m h\u00e0ng; v\u1ec7 sinh h\u1ea7m t\u00e0u; ki\u1ec3m \u0111\u1ebfm, giao nh\u1eadn; \u0111\u0103ng ki\u1ec3m.<\/span>
\n \u0111) C\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c:<\/span>
\n – Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan;<\/span>
\n – H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng 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;<\/span>
\n – D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa t\u00e0u bay, t\u00e0u bi\u1ec3n cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i. <\/span>
\n 2. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%:<\/span>
\n a) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u:<\/span>
\n – C\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u; h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u; <\/span>
\n – C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; <\/span>
\n – C\u00f3 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 b\u00e1n m\u00e0 \u0111i\u1ec3m giao, nh\u1eadn h\u00e0ng ho\u00e1 \u1edf ngo\u00e0i Vi\u1ec7t Nam, c\u01a1 s\u1edf kinh doanh (b\u00ean b\u00e1n) ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c giao, nh\u1eadn h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a k\u00fd v\u1edbi b\u00ean b\u00e1n h\u00e0ng ho\u00e1 \u1edf n\u01b0\u1edbc ngo\u00e0i; h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u00e1 k\u00fd v\u1edbi b\u00ean mua h\u00e0ng; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao, nh\u1eadn \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, v\u1eadn \u0111\u01a1n, phi\u1ebfu \u0111\u00f3ng g\u00f3i, gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9\u2026; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng g\u1ed3m: ch\u1ee9ng t\u1eeb qua ng\u00e2n h\u00e0ng c\u1ee7a c\u01a1 s\u1edf kinh doanh thanh to\u00e1n cho b\u00ean b\u00e1n h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a b\u00ean mua h\u00e0ng h\u00f3a thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh. <\/span>
\n V\u00ed d\u1ee5 48: C\u00f4ng ty A v\u00e0 C\u00f4ng ty B (l\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam) k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n d\u1ea7u nh\u1eddn. C\u00f4ng ty A mua d\u1ea7u nh\u1eddn c\u1ee7a c\u00e1c c\u00f4ng ty \u1edf Sin-ga-po, sau \u0111\u00f3 b\u00e1n cho C\u00f4ng ty B t\u1ea1i c\u1ea3ng bi\u1ec3n Sin-ga-po. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty A c\u00f3: H\u1ee3p \u0111\u1ed3ng mua d\u1ea7u nh\u1eddn k\u00fd v\u1edbi c\u00e1c c\u00f4ng ty \u1edf Sin-ga-po, h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng gi\u1eefa C\u00f4ng ty A v\u00e0 C\u00f4ng ty B; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e3 giao cho C\u00f4ng ty B t\u1ea1i c\u1ea3ng bi\u1ec3n Sin-ga-po, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng do C\u00f4ng ty A chuy\u1ec3n cho c\u00e1c c\u00f4ng ty b\u00e1n d\u1ea7u nh\u1eddn \u1edf Sin-ga-po, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng do C\u00f4ng ty B thanh to\u00e1n cho C\u00f4ng ty A th\u00ec doanh thu do C\u00f4ng ty A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n d\u1ea7u nh\u1eddn cho C\u00f4ng ty B \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%. <\/span>
\n b) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u:<\/span>
\n – C\u00f3 h\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan;<\/span>
\n – C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; <\/span>
\n Ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa t\u00e0u bay, t\u00e0u bi\u1ec3n cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n n\u00eau tr\u00ean, t\u00e0u bay, t\u00e0u bi\u1ec3n \u0111\u01b0a v\u00e0o Vi\u1ec7t Nam ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, khi s\u1eeda ch\u1eefa xong th\u00ec ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u. <\/span>
\n c) \u0110\u1ed1i v\u1edbi v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf: <\/span>
\n – C\u00f3 h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd, h\u00e0ng ho\u00e1 gi\u1eefa ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n v\u00e0 ng\u01b0\u1eddi thu\u00ea v\u1eadn chuy\u1ec3n theo ch\u1eb7ng qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam ho\u1eb7c c\u1ea3 \u0111i\u1ec3m \u0111i v\u00e0 \u0111i\u1ec3m \u0111\u1ebfn \u1edf n\u01b0\u1edbc ngo\u00e0i theo c\u00e1c h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed1i v\u1edbi v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n l\u00e0 v\u00e9. C\u01a1 s\u1edf kinh doanh v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 v\u1eadn t\u1ea3i.<\/span>
\n – C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch l\u00e0 c\u00e1 nh\u00e2n, c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n tr\u1ef1c ti\u1ebfp.<\/span>
\n d) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i: <\/span>
\n d.1) D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong khu v\u1ef1c c\u1ea3ng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf, s\u00e2n bay, nh\u00e0 ga h\u00e0ng ho\u00e1 h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n – C\u00f3 h\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c y\u00eau c\u1ea7u cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n – C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n d\u1ecbch v\u1ee5 qua ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c d\u1ecbch v\u1ee5 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng theo l\u1ecbch tr\u00ecnh v\u00e0 kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng, ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n tr\u1ef1c ti\u1ebfp c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n C\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n n\u00eau tr\u00ean kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 h\u00e0nh kh\u00e1ch \u0111i chuy\u1ebfn bay qu\u1ed1c t\u1ebf t\u1eeb c\u1ea3ng h\u00e0ng kh\u00f4ng Vi\u1ec7t Nam (passenger service charges).<\/span>
\n d.2) D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng h\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% th\u1ef1c hi\u1ec7n t\u1ea1i khu v\u1ef1c c\u1ea3ng v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n – C\u00f3 h\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n ho\u1eb7c y\u00eau c\u1ea7u cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n; <\/span>
\n – C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n d\u1ecbch v\u1ee5 qua ng\u00e2n h\u00e0ng c\u1ee7a t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n d\u1ecbch v\u1ee5 qua ng\u00e2n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n cho c\u01a1 s\u1edf cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng. <\/span>
\n 3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% g\u1ed3m: <\/span>
\n – T\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i; chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i; chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, c\u1ea5p t\u00edn d\u1ee5ng, \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ra n\u01b0\u1edbc ngo\u00e0i; d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh; d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng chi\u1ec1u \u0111i ra n\u01b0\u1edbc ngo\u00e0i (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan; cung c\u1ea5p th\u1ebb c\u00e0o \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1, m\u1ec7nh gi\u00e1 \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan); s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cung c\u1ea5p cho c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh trong khu phi thu\u1ebf quan, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
\n – X\u0103ng, d\u1ea7u b\u00e1n cho xe \u00f4 t\u00f4 c\u1ee7a c\u01a1 s\u1edf kinh doanh trong khu phi thu\u1ebf quan mua t\u1ea1i n\u1ed9i \u0111\u1ecba;<\/span>
\n – Xe \u00f4 t\u00f4 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan;<\/span>
\n – C\u00e1c d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf trong khu phi thu\u1ebf quan bao g\u1ed3m: cho thu\u00ea nh\u00e0, h\u1ed9i tr\u01b0\u1eddng, v\u0103n ph\u00f2ng, kh\u00e1ch s\u1ea1n, kho b\u00e3i; d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng; d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng (tr\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng trong khu phi thu\u1ebf quan);<\/span>
\n – C\u00e1c d\u1ecbch v\u1ee5 sau cung \u1ee9ng t\u1ea1i Vi\u1ec7t Nam cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% g\u1ed3m:<\/span>
\n + Thi \u0111\u1ea5u th\u1ec3 thao, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, v\u0103n h\u00f3a, gi\u1ea3i tr\u00ed, h\u1ed9i ngh\u1ecb, kh\u00e1ch s\u1ea1n, \u0111\u00e0o t\u1ea1o, qu\u1ea3ng c\u00e1o, du l\u1ecbch l\u1eef h\u00e0nh;<\/span>
\n + D\u1ecbch v\u1ee5 thanh to\u00e1n qua m\u1ea1ng;<\/span>
\n + D\u1ecbch v\u1ee5 cung c\u1ea5p g\u1eafn v\u1edbi vi\u1ec7c b\u00e1n, ph\u00e2n ph\u1ed1i, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n \u0110i\u1ec1u 10. Thu\u1ebf su\u1ea5t 5%<\/span><\/strong><\/span>
\n 1. N\u01b0\u1edbc s\u1ea1ch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 sinh ho\u1ea1t, kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i n\u01b0\u1edbc u\u1ed1ng \u0111\u00f3ng chai, \u0111\u00f3ng b\u00ecnh v\u00e0 c\u00e1c lo\u1ea1i n\u01b0\u1edbc gi\u1ea3i kh\u00e1t kh\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10%.<\/span>
\n 2. Ph\u00e2n b\u00f3n; qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n; thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh v\u00e0 ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng bao g\u1ed3m:<\/span>
\n a) Ph\u00e2n b\u00f3n l\u00e0 c\u00e1c lo\u1ea1i ph\u00e2n h\u1eefu c\u01a1 v\u00e0 ph\u00e2n v\u00f4 c\u01a1 nh\u01b0: ph\u00e2n l\u00e2n, ph\u00e2n \u0111\u1ea1m (ur\u00ea), ph\u00e2n NPK, ph\u00e2n \u0111\u1ea1m h\u1ed7n h\u1ee3p, ph\u00e2n ph\u1ed1t ph\u00e1t, b\u1ed3 t\u1ea1t; ph\u00e2n vi sinh v\u00e0 c\u00e1c lo\u1ea1i ph\u00e2n b\u00f3n kh\u00e1c;<\/span>
\n b) Qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n l\u00e0 c\u00e1c qu\u1eb7ng l\u00e0m nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n nh\u01b0 qu\u1eb7ng Apat\u00edt d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n l\u00e2n, \u0111\u1ea5t b\u00f9n l\u00e0m ph\u00e2n vi sinh;<\/span>
\n c) Thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh bao g\u1ed3m thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt theo Danh m\u1ee5c thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt do B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n ban h\u00e0nh v\u00e0 c\u00e1c lo\u1ea1i thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh kh\u00e1c;<\/span>
\n d) C\u00e1c ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng.<\/span>
\n 3. Th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd th\u1ee9c \u0103n ch\u0103n nu\u00f4i, bao g\u1ed3m c\u00e1c lo\u1ea1i \u0111\u00e3 qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u01b0a ch\u1ebf bi\u1ebfn nh\u01b0 c\u00e1m, b\u00e3, kh\u00f4 d\u1ea7u c\u00e1c lo\u1ea1i, b\u1ed9t c\u00e1, b\u1ed9t x\u01b0\u01a1ng, b\u1ed9t t\u00f4m v\u00e0 c\u00e1c lo\u1ea1i th\u1ee9c \u0103n kh\u00e1c d\u00f9ng cho gia s\u00fac, gia c\u1ea7m v\u00e0 v\u1eadt nu\u00f4i.<\/span>
\n 4. D\u1ecbch v\u1ee5 \u0111\u00e0o \u0111\u1eafp, n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng, ao h\u1ed3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; nu\u00f4i tr\u1ed3ng, ch\u0103m s\u00f3c, ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng; s\u01a1 ch\u1ebf, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p (tr\u1eeb n\u1ea1o, v\u00e9t k\u00eanh m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y). <\/span>
\n D\u1ecbch v\u1ee5 s\u01a1 ch\u1ebf, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p g\u1ed3m ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, t\u00e1ch h\u1ea1t, c\u1eaft, xay x\u00e1t, b\u1ea3o qu\u1ea3n l\u1ea1nh, \u01b0\u1edbp mu\u1ed1i v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n 5. S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf, b\u1ea3o qu\u1ea3n (h\u00ecnh th\u1ee9c s\u01a1 ch\u1ebf, b\u1ea3o qu\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y) \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt ch\u01b0a qua ch\u1ebf bi\u1ebfn h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y bao g\u1ed3m c\u1ea3 th\u00f3c, g\u1ea1o, ng\u00f4, khoai, s\u1eafn, l\u00faa m\u1ef3. <\/span>
\n 6. M\u1ee7 cao su s\u01a1 ch\u1ebf nh\u01b0 m\u1ee7 c\u1edd r\u1ebfp, m\u1ee7 t\u1edd, m\u1ee7 b\u00fan, m\u1ee7 c\u1ed1m; nh\u1ef1a th\u00f4ng s\u01a1 ch\u1ebf; l\u01b0\u1edbi, d\u00e2y gi\u1ec1ng v\u00e0 s\u1ee3i \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 bao g\u1ed3m c\u00e1c lo\u1ea1i l\u01b0\u1edbi \u0111\u00e1nh c\u00e1, c\u00e1c lo\u1ea1i s\u1ee3i, d\u00e2y gi\u1ec1ng lo\u1ea1i chuy\u00ean d\u00f9ng \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 kh\u00f4ng ph\u00e2n bi\u1ec7t nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t.<\/span>
\n 7. Th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i; l\u00e2m s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i, tr\u1eeb g\u1ed7, m\u0103ng v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n Th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng g\u1ed3m c\u00e1c lo\u1ea1i th\u1ef1c ph\u1ea9m ch\u01b0a \u0111\u01b0\u1ee3c l\u00e0m ch\u00edn ho\u1eb7c ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c, ch\u1ec9 s\u01a1 ch\u1ebf d\u01b0\u1edbi d\u1ea1ng l\u00e0m s\u1ea1ch, b\u00f3c v\u1ecf, c\u1eaft, \u0111\u00f4ng l\u1ea1nh, ph\u01a1i kh\u00f4 m\u00e0 qua s\u01a1 ch\u1ebf v\u1eabn c\u00f2n l\u00e0 th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng nh\u01b0 th\u1ecbt gia s\u00fac, gia c\u1ea7m, t\u00f4m, cua, c\u00e1 v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ef7 s\u1ea3n, h\u1ea3i s\u1ea3n kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c ph\u1ea9m \u0111\u00e3 qua t\u1ea9m \u01b0\u1edbp gia v\u1ecb th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%.<\/span>
\n L\u00e2m s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn bao g\u1ed3m c\u00e1c s\u1ea3n ph\u1ea9m t\u1eeb r\u1eebng t\u1ef1 nhi\u00ean khai th\u00e1c thu\u1ed9c nh\u00f3m: song, m\u00e2y, tre, n\u1ee9a, lu\u1ed3ng, n\u1ea5m, m\u1ed9c nh\u0129; r\u1ec5, l\u00e1, hoa, c\u00e2y l\u00e0m thu\u1ed1c, nh\u1ef1a c\u00e2y v\u00e0 c\u00e1c lo\u1ea1i l\u00e2m s\u1ea3n kh\u00e1c.<\/span>
\n V\u00ed d\u1ee5 49: C\u00f4ng ty TNHH A s\u1ea3n xu\u1ea5t c\u00e1 b\u00f2 t\u01b0\u01a1i t\u1ea9m gia v\u1ecb theo quy tr\u00ecnh: c\u00e1 b\u00f2 t\u01b0\u01a1i \u0111\u00e1nh b\u1eaft v\u1ec1 \u0111\u01b0\u1ee3c c\u1eaft phi-l\u00ea, sau \u0111\u00f3 t\u1ea9m \u01b0\u1edbp v\u1edbi \u0111\u01b0\u1eddng, mu\u1ed1i, solpitol, \u0111\u00f3ng g\u00f3i, c\u1ea5p \u0111\u00f4ng th\u00ec m\u1eb7t h\u00e0ng c\u00e1 b\u00f2 t\u01b0\u01a1i t\u1ea9m gia v\u1ecb kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% m\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%. <\/span>
\n 8. \u0110\u01b0\u1eddng; ph\u1ee5 ph\u1ea9m trong s\u1ea3n xu\u1ea5t \u0111\u01b0\u1eddng, bao g\u1ed3m g\u1ec9 \u0111\u01b0\u1eddng, b\u00e3 m\u00eda, b\u00e3 b\u00f9n.<\/span>
\n 9. S\u1ea3n ph\u1ea9m b\u1eb1ng \u0111ay, c\u00f3i, tre, song, m\u00e2y, tr\u00fac, ch\u00edt, n\u1ee9a, lu\u1ed3ng, l\u00e1, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba, b\u00e8o t\u00e2y v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng kh\u00e1c s\u1ea3n xu\u1ea5t b\u1eb1ng nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb n\u00f4ng nghi\u1ec7p l\u00e0 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn t\u1eeb nguy\u00ean li\u1ec7u ch\u00ednh l\u00e0 \u0111ay, c\u00f3i, tre, song, m\u00e2y, tr\u00fac, ch\u00edt, n\u1ee9a, lu\u1ed3ng, l\u00e1 nh\u01b0: th\u1ea3m \u0111ay, s\u1ee3i \u0111ay, bao \u0111ay, th\u1ea3m s\u01a1 d\u1eeba, chi\u1ebfu s\u1ea3n xu\u1ea5t b\u1eb1ng \u0111ay, c\u00f3i; ch\u1ed5i ch\u00edt, d\u00e2y th\u1eebng, d\u00e2y bu\u1ed9c l\u00e0m b\u1eb1ng tre n\u1ee9a, x\u01a1 d\u1eeba; r\u00e8m, m\u00e0nh b\u1eb1ng tre, tr\u00fac, n\u1ee9a, ch\u1ed5i tre, n\u00f3n l\u00e1; \u0111\u0169a tre, \u0111\u0169a lu\u1ed3ng; b\u00f4ng s\u01a1 ch\u1ebf; gi\u1ea5y in b\u00e1o.<\/span>
\n 10. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, bao g\u1ed3m m\u00e1y c\u00e0y, m\u00e1y b\u1eeba, m\u00e1y c\u1ea5y, m\u00e1y gieo h\u1ea1t, m\u00e1y tu\u1ed1t l\u00faa, m\u00e1y g\u1eb7t, m\u00e1y g\u1eb7t \u0111\u1eadp li\u00ean h\u1ee3p, m\u00e1y thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p, m\u00e1y ho\u1eb7c b\u00ecnh b\u01a1m thu\u1ed1c tr\u1eeb s\u00e2u.<\/span>
\n 11. Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf g\u1ed3m m\u00e1y m\u00f3c v\u00e0 d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho y t\u1ebf nh\u01b0: c\u00e1c lo\u1ea1i m\u00e1y soi, chi\u1ebfu, ch\u1ee5p d\u00f9ng \u0111\u1ec3 kh\u00e1m, ch\u1eefa b\u1ec7nh; c\u00e1c thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng \u0111\u1ec3 m\u1ed5, \u0111i\u1ec1u tr\u1ecb v\u1ebft th\u01b0\u01a1ng, \u00f4 t\u00f4 c\u1ee9u th\u01b0\u01a1ng; d\u1ee5ng c\u1ee5 \u0111o huy\u1ebft \u00e1p, tim, m\u1ea1ch, d\u1ee5ng c\u1ee5 truy\u1ec1n m\u00e1u; b\u01a1m kim ti\u00eam; d\u1ee5ng c\u1ee5 ph\u00f2ng tr\u00e1nh thai v\u00e0 c\u00e1c d\u1ee5ng c\u1ee5, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho y t\u1ebf kh\u00e1c theo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf.<\/span>
\n B\u00f4ng, b\u0103ng, g\u1ea1c y t\u1ebf v\u00e0 b\u0103ng v\u1ec7 sinh y t\u1ebf; thu\u1ed1c ph\u00f2ng b\u1ec7nh, ch\u1eefa b\u1ec7nh bao g\u1ed3m thu\u1ed1c th\u00e0nh ph\u1ea9m, nguy\u00ean li\u1ec7u l\u00e0m thu\u1ed1c, tr\u1eeb th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng; v\u1eafc-xin; sinh ph\u1ea9m y t\u1ebf, n\u01b0\u1edbc c\u1ea5t \u0111\u1ec3 pha ch\u1ebf thu\u1ed1c ti\u00eam, d\u1ecbch truy\u1ec1n; v\u1eadt t\u01b0 ho\u00e1 ch\u1ea5t x\u00e9t nghi\u1ec7m, di\u1ec7t khu\u1ea9n d\u00f9ng trong y t\u1ebf; m\u0169, qu\u1ea7n \u00e1o, kh\u1ea9u trang, s\u0103ng m\u1ed5, bao tay, bao chi d\u01b0\u1edbi, bao gi\u00e0y, kh\u0103n, g\u0103ng tay chuy\u00ean d\u00f9ng cho y t\u1ebf, t\u00fai \u0111\u1eb7t ng\u1ef1c v\u00e0 ch\u1ea5t l\u00e0m \u0111\u1ea7y da (kh\u00f4ng bao g\u1ed3m m\u1ef9 ph\u1ea9m).<\/span>
\n 12. Gi\u00e1o c\u1ee5 d\u00f9ng \u0111\u1ec3 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp bao g\u1ed3m c\u00e1c lo\u1ea1i m\u00f4 h\u00ecnh, h\u00ecnh v\u1ebd, b\u1ea3ng, ph\u1ea5n, th\u01b0\u1edbc k\u1ebb, com-pa v\u00e0 c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u, th\u00ed nghi\u1ec7m khoa h\u1ecdc.<\/span>
\n 13. Ho\u1ea1t \u0111\u1ed9ng v\u0103n ho\u00e1, tri\u1ec3n l\u00e3m, th\u1ec3 d\u1ee5c, th\u1ec3 thao; bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt; s\u1ea3n xu\u1ea5t phim; nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh v\u00e0 chi\u1ebfu phim.<\/span>
\n a) Ho\u1ea1t \u0111\u1ed9ng v\u0103n ho\u00e1, tri\u1ec3n l\u00e3m v\u00e0 th\u1ec3 d\u1ee5c, th\u1ec3 thao, tr\u1eeb c\u00e1c kho\u1ea3n doanh thu nh\u01b0: b\u00e1n h\u00e0ng ho\u00e1, cho thu\u00ea s\u00e2n b\u00e3i, gian h\u00e0ng t\u1ea1i h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m.<\/span>
\n b) Ho\u1ea1t \u0111\u1ed9ng bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt nh\u01b0: tu\u1ed3ng, ch\u00e8o, c\u1ea3i l\u01b0\u01a1ng, ca, m\u00faa, nh\u1ea1c, k\u1ecbch, xi\u1ebfc; ho\u1ea1t \u0111\u1ed9ng bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt kh\u00e1c v\u00e0 d\u1ecbch v\u1ee5 t\u1ed5 ch\u1ee9c bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt c\u1ee7a c\u00e1c nh\u00e0 h\u00e1t ho\u1eb7c \u0111o\u00e0n tu\u1ed3ng, ch\u00e8o, c\u1ea3i l\u01b0\u01a1ng, ca, m\u00faa, nh\u1ea1c, k\u1ecbch, xi\u1ebfc c\u00f3 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng do c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p. <\/span>
\n c) S\u1ea3n xu\u1ea5t phim; nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh v\u00e0 chi\u1ebfu phim, tr\u1eeb c\u00e1c s\u1ea3n ph\u1ea9m n\u00eau t\u1ea1i kho\u1ea3n 15 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 14. \u0110\u1ed3 ch\u01a1i cho tr\u1ebb em; S\u00e1ch c\u00e1c lo\u1ea1i, tr\u1eeb s\u00e1ch kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 15 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n 15. D\u1ecbch v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt cho vi\u1ec7c nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn s\u1edf h\u1eefu tr\u00ed tu\u1ec7; chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, ti\u00eau chu\u1ea9n, quy chu\u1ea9n k\u1ef9 thu\u1eadt, \u0111o l\u01b0\u1eddng, ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, an to\u00e0n b\u1ee9c x\u1ea1, h\u1ea1t nh\u00e2n v\u00e0 n\u0103ng l\u01b0\u1ee3ng nguy\u00ean t\u1eed; d\u1ecbch v\u1ee5 v\u1ec1 th\u00f4ng tin, t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng, ph\u1ed5 bi\u1ebfn, \u1ee9ng d\u1ee5ng th\u00e0nh t\u1ef1u khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 trong c\u00e1c l\u0129nh v\u1ef1c kinh t\u1ebf – x\u00e3 h\u1ed9i theo h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, kh\u00f4ng bao g\u1ed3m tr\u00f2 ch\u01a1i tr\u1ef1c tuy\u1ebfn v\u00e0 d\u1ecbch v\u1ee5 gi\u1ea3i tr\u00ed tr\u00ean Internet.<\/span>
\n 16. B\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt nh\u00e0 \u1edf. Nh\u00e0 \u1edf x\u00e3 h\u1ed9i l\u00e0 nh\u00e0 \u1edf do Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed v\u1ec1 nh\u00e0 \u1edf, v\u1ec1 gi\u00e1 b\u00e1n nh\u00e0, v\u1ec1 gi\u00e1 cho thu\u00ea, v\u1ec1 gi\u00e1 cho thu\u00ea mua, v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mua, \u0111\u01b0\u1ee3c thu\u00ea, \u0111\u01b0\u1ee3c thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf.<\/span>
\n \u0110i\u1ec1u 11. Thu\u1ebf su\u1ea5t 10%<\/strong> <\/span>
\n Thu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT n\u00eau t\u1ea1i \u0110i\u1ec1u 10, \u0110i\u1ec1u 11 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u1edf c\u00e1c kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng hay kinh doanh th\u01b0\u01a1ng m\u1ea1i. <\/span>
\n V\u00ed d\u1ee5 50: H\u00e0ng may m\u1eb7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t l\u00e0 10% th\u00ec m\u1eb7t h\u00e0ng n\u00e0y \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng hay kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec1u \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%.<\/span>
\n Ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u01b0\u1ee3c thu h\u1ed3i \u0111\u1ec3 t\u00e1i ch\u1ebf, s\u1eed d\u1ee5ng l\u1ea1i khi b\u00e1n ra \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t c\u1ee7a m\u1eb7t h\u00e0ng ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m b\u00e1n ra.<\/span>
\n C\u01a1 s\u1edf kinh doanh nhi\u1ec1u lo\u1ea1i h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t GTGT kh\u00e1c nhau ph\u1ea3i khai thu\u1ebf GTGT theo t\u1eebng m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5; n\u1ebfu c\u01a1 s\u1edf kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh theo t\u1eebng m\u1ee9c thu\u1ebf su\u1ea5t th\u00ec ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh.<\/span>
\n Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 tr\u01b0\u1eddng h\u1ee3p m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i Bi\u1ec3u thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo Danh m\u1ee5c Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c thu\u1ebf GTGT \u00e1p d\u1ee5ng kh\u00f4ng th\u1ed1ng nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t lo\u1ea1i h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u v\u00e0 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc th\u00ec c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u01a1 quan h\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng b\u00e1o c\u00e1o v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c k\u1ecbp th\u1eddi h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t.<\/span><\/p>\n

M\u1ee5c 2<\/span><\/strong><\/span>
\n PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 12. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/strong><\/span>
\n 1. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb bao g\u1ed3m:<\/span>
\n a) C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\n b) C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\n c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n v\u00e0 khai th\u00e1c d\u1ea7u, kh\u00ed n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb do b\u00ean Vi\u1ec7t Nam k\u00ea khai kh\u1ea5u tr\u1eeb n\u1ed9p thay.<\/span>
\n 2. Doanh thu h\u00e0ng n\u0103m t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 doanh thu b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n a) Doanh thu h\u00e0ng n\u0103m do c\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng c\u1ed9ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean T\u1edd khai thu\u1ebf GTGT th\u00e1ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 11 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 10 n\u0103m hi\u1ec7n t\u1ea1i tr\u01b0\u1edbc n\u0103m x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT ho\u1eb7c tr\u00ean T\u1edd khai thu\u1ebf GTGT qu\u00fd c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb qu\u00fd 4 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3 n\u0103m hi\u1ec7n t\u1ea1i tr\u01b0\u1edbc n\u0103m x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT. Th\u1eddi gian \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u00e0 2 n\u0103m li\u00ean t\u1ee5c.<\/span>
\n V\u00ed d\u1ee5 51: Doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb n\u0103m 2011 v\u00e0 \u0111ang ho\u1ea1t \u0111\u1ed9ng trong n\u0103m 2013. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT cho n\u0103m 2014 v\u00e0 n\u0103m 2015, doanh nghi\u1ec7p A x\u00e1c \u0111\u1ecbnh m\u1ee9c doanh thu nh\u01b0 sau:<\/span>
\n C\u1ed9ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean T\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng trong 12 th\u00e1ng (t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 11\/2012 \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 10\/2013).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng doanh thu theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, doanh nghi\u1ec7p A \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf trong 2 n\u0103m (n\u0103m 2014 v\u00e0 n\u0103m 2015).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng doanh thu theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u01b0a \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p A chuy\u1ec3n sang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y trong 2 n\u0103m (n\u0103m 2014 v\u00e0 n\u0103m 2015), tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p A \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m 2013 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m 2013 kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec x\u00e1c \u0111\u1ecbnh doanh thu \u01b0\u1edbc t\u00ednh c\u1ee7a n\u0103m nh\u01b0 sau: T\u1ed5ng c\u1ed9ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00e1c th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh chia (:) s\u1ed1 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 nh\u00e2n v\u1edbi (x) 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p theo c\u00e1ch x\u00e1c \u0111\u1ecbnh nh\u01b0 tr\u00ean, doanh thu \u01b0\u1edbc t\u00ednh t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh thu \u01b0\u1edbc t\u00ednh theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u01b0a \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp trong hai n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span>
\n V\u00ed d\u1ee5 52: Doanh nghi\u1ec7p B th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1eeb th\u00e1ng 3\/2013. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf cho n\u0103m 2014, 2015, doanh nghi\u1ec7p B th\u1ef1c hi\u1ec7n t\u00ednh doanh thu \u01b0\u1edbc t\u00ednh nh\u01b0 sau: L\u1ea5y ch\u1ec9 ti\u00eau t\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00e1c th\u00e1ng 3, 4, 5, 6, 7, 8, 9, 10, 11 chia (:) 9 th\u00e1ng, sau \u0111\u00f3 nh\u00e2n v\u1edbi (x) 12 th\u00e1ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p B \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh thu \u01b0\u1edbc t\u00ednh theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u01b0a \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p B \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp trong hai n\u0103m 2014, 2015, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p B \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd t\u1eeb th\u00e1ng 7 n\u0103m 2013 th\u00ec c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a n\u0103m nh\u01b0 sau: T\u1ed5ng c\u1ed9ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00e1c th\u00e1ng 10, 11, 12 n\u0103m 2012, 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2013 v\u00e0 tr\u00ean T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3 n\u0103m 2013. Tr\u01b0\u1eddng h\u1ee3p theo c\u00e1ch x\u00e1c \u0111\u1ecbnh nh\u01b0 tr\u00ean, doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh thu theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u01b0a \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp trong hai n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span>
\n d) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh t\u1ea1m ngh\u1ec9 kinh doanh trong c\u1ea3 n\u0103m th\u00ec x\u00e1c \u0111\u1ecbnh theo doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc n\u0103m t\u1ea1m ngh\u1ec9 kinh doanh.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh t\u1ea1m ngh\u1ec9 kinh doanh m\u1ed9t th\u1eddi gian trong n\u0103m th\u00ec x\u00e1c \u0111\u1ecbnh doanh thu theo s\u1ed1 th\u00e1ng, qu\u00fd th\u1ef1c kinh doanh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc n\u0103m t\u1ea1m ngh\u1ec9 kinh doanh c\u01a1 s\u1edf kinh doanh kinh doanh kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec x\u00e1c \u0111\u1ecbnh doanh thu theo s\u1ed1 th\u00e1ng, qu\u00fd th\u1ef1c kinh doanh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/span>
\n 3. C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, bao g\u1ed3m:<\/span>
\n a) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, s\u1ed5 s\u00e1ch, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span>
\n b) Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span>
\n c) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ghi tr\u00ean ho\u00e1 \u0111\u01a1n mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, k\u1ec3 c\u1ea3 ho\u00e1 \u0111\u01a1n mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp (kh\u00f4ng bao g\u1ed3m \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng c\u1ee7a c\u01a1 s\u1edf kinh doanh kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i, du l\u1ecbch, kh\u00e1ch s\u1ea1n); t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5.<\/span>
\n d) T\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3.<\/span>
\n Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 12 h\u00e0ng n\u0103m. <\/span>
\n C\u01a1 s\u1edf kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n n\u00e0y 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 c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span>
\n C\u01a1 s\u1edf kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n n\u00e0y 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.<\/span>
\n Trong th\u1eddi gian 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, c\u01a1 s\u1edf kinh doanh bi\u1ebft vi\u1ec7c ch\u1ea5p thu\u1eadn hay kh\u00f4ng ch\u1ea5p thu\u1eadn Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span>
\n 4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c:<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u1ec3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp kh\u00e1c kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y th\u00ec \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u1ebft n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean t\u1eeb khi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean theo c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. Th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u1ebft n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean t\u1eeb khi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng \u0111\u1ea1t m\u1ee9c doanh thu t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp.<\/span>
\n V\u00ed d\u1ee5 53: C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 X th\u00e0nh l\u1eadp v\u00e0 b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng t\u1eeb th\u00e1ng 4\/2014, C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf GTGT trong n\u0103m 2014. \u0110\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 11\/2014, C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 X x\u00e1c \u0111\u1ecbnh doanh thu nh\u01b0 sau:<\/span>
\n L\u1ea5y ch\u1ec9 ti\u00eau t\u1ed5ng doanh thu tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 4 \u0111\u1ebfn h\u1ebft th\u00e1ng 11 n\u0103m 2014 chia cho 8 th\u00e1ng, sau \u0111\u00f3 nh\u00e2n v\u1edbi 12 th\u00e1ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh thu \u01b0\u1edbc t\u00ednh x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 X chuy\u1ec3n sang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb ng\u00e0y 1\/1\/2015 v\u00e0 cho hai n\u0103m 2015, 2016. Tr\u01b0\u1eddng h\u1ee3p doanh thu \u01b0\u1edbc t\u00ednh theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u01b0a \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng th\u00ec C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 X ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp trong n\u0103m 2015 v\u00e0 n\u0103m 2016. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u1ee7a C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 X trong n\u0103m 2017, 2018 ph\u1ee5 thu\u1ed9c v\u00e0o doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a C\u00f4ng ty trong n\u0103m 2016.<\/span>
\n 5. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p:<\/span>
\n S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra – S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n Trong \u0111\u00f3:<\/span>
\n a) S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra b\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span>
\n Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ghi tr\u00ean ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eb1ng gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf b\u00e1n ra nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00f3. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT th\u00ec thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 thanh to\u00e1n tr\u1eeb (-) gi\u00e1 t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n C\u01a1 s\u1edf kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra. Khi l\u1eadp ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u01a1 s\u1edf kinh doanh ph\u1ea3i ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf, thu\u1ebf GTGT v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n ch\u1ec9 ghi gi\u00e1 thanh to\u00e1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p d\u00f9ng ch\u1ee9ng t\u1eeb \u0111\u1eb7c th\u00f9), kh\u00f4ng ghi gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf v\u00e0 thu\u1ebf GTGT th\u00ec thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra ph\u1ea3i t\u00ednh tr\u00ean gi\u00e1 thanh to\u00e1n ghi tr\u00ean ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb. <\/span>
\n V\u00ed d\u1ee5 54: Doanh nghi\u1ec7p b\u00e1n s\u1eaft, th\u00e9p, gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1eaft F6 l\u00e0: 11.000.000 \u0111\u1ed3ng\/t\u1ea5n; thu\u1ebf GTGT 10% b\u1eb1ng 1.100.000 \u0111\u1ed3ng\/t\u1ea5n, nh\u01b0ng khi b\u00e1n c\u00f3 m\u1ed9t s\u1ed1 ho\u00e1 \u0111\u01a1n doanh nghi\u1ec7p ch\u1ec9 ghi gi\u00e1 b\u00e1n l\u00e0 12.100.000 \u0111\u1ed3ng\/t\u1ea5n th\u00ec thu\u1ebf GTGT t\u00ednh tr\u00ean doanh s\u1ed1 b\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng: 12.100.000 \u0111\u1ed3ng\/t\u1ea5n x 10% = 1.210.000 \u0111\u1ed3ng\/t\u1ea5n thay v\u00ec t\u00ednh tr\u00ean gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf l\u00e0 11.000.000 \u0111\u1ed3ng\/t\u1ea5n. <\/span>
\n C\u01a1 s\u1edf kinh doanh ph\u1ea3i ch\u1ea5p h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, s\u1ed5 s\u00e1ch, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n ghi sai m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 c\u01a1 s\u1edf kinh doanh ch\u01b0a t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh, c\u01a1 quan thu\u1ebf ki\u1ec3m tra, ph\u00e1t hi\u1ec7n th\u00ec x\u1eed l\u00fd nh\u01b0 sau: <\/span>
\n \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5: N\u1ebfu thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n cao h\u01a1n thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t \u0111\u00e3 ghi tr\u00ean ho\u00e1 \u0111\u01a1n; N\u1ebfu thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n th\u1ea5p h\u01a1n thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t thu\u1ebf GTGT quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/span>
\n b) Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1eb1ng (=) t\u1ed5ng s\u1ed1 thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT, s\u1ed1 thu\u1ebf GTGT ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a h\u00e0ng ho\u00e1 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.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o l\u00e0 lo\u1ea1i \u0111\u01b0\u1ee3c d\u00f9ng ch\u1ee9ng t\u1eeb \u0111\u1eb7c th\u00f9 ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT th\u00ec c\u01a1 s\u1edf \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14, \u0110i\u1ec1u 15, \u0110i\u1ec1u 16 v\u00e0 \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n V\u00ed d\u1ee5 55: Trong k\u1ef3, C\u00f4ng ty A thanh to\u00e1n d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb l\u00e0 lo\u1ea1i \u0111\u1eb7c th\u00f9:<\/span>
\n T\u1ed5ng gi\u00e1 thanh to\u00e1n 110 tri\u1ec7u \u0111\u1ed3ng (gi\u00e1 c\u00f3 thu\u1ebf GTGT), d\u1ecbch v\u1ee5 n\u00e0y ch\u1ecbu thu\u1ebf l\u00e0 10%, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh nh\u01b0 sau: \u00a0\u00a0<\/span>110 tri\u1ec7u\/(1 + 10% )\u00a0x 10% = 10 tri\u1ec7u \u0111\u1ed3ng<\/span><\/span>
\n Gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf GTGT l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n ghi sai m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 c\u00e1c c\u01a1 s\u1edf kinh doanh ch\u01b0a t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh, c\u01a1 quan thu\u1ebf ki\u1ec3m tra, ph\u00e1t hi\u1ec7n th\u00ec x\u1eed l\u00fd nh\u01b0 sau: <\/span>
\n \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5: N\u1ebfu thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n mua v\u00e0o cao h\u01a1n thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o theo thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u00ean b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf theo \u0111\u00fang thu\u1ebf su\u1ea5t ghi tr\u00ean ho\u00e1 \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o theo thu\u1ebf su\u1ea5t ghi tr\u00ean ho\u00e1 \u0111\u01a1n nh\u01b0ng ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ng\u01b0\u1eddi b\u00e1n; N\u1ebfu thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n th\u1ea5p h\u01a1n thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o theo thu\u1ebf su\u1ea5t ghi tr\u00ean ho\u00e1 \u0111\u01a1n. <\/span>
\n \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00e3 khai, n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, khi b\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n ghi thu\u1ebf su\u1ea5t thu\u1ebf GTGT tr\u00ean ho\u00e1 \u0111\u01a1n GTGT b\u00e1n ra \u0111\u00fang b\u1eb1ng v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u00e3 khai, n\u1ed9p thu\u1ebf \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u01b0ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u00e3 khai (\u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 kh\u00e2u b\u00e1n ra n\u1ed9i \u0111\u1ecba) th\u1ea5p h\u01a1n thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT v\u00e0 c\u01a1 s\u1edf kinh doanh kh\u00f4ng th\u1ec3 thu th\u00eam \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 thu c\u1ee7a kh\u00e1ch h\u00e0ng theo h\u00f3a \u0111\u01a1n GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN. <\/span>
\n V\u00ed d\u1ee5 56: Trong th\u00e1ng 3 n\u0103m 2014, c\u01a1 s\u1edf kinh doanh A (l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb) nh\u1eadp kh\u1ea9u s\u1ea3n ph\u1ea9m c\u00f3 t\u00ean \u201cCHAIR MM\u201d v\u00e0 \u0111\u00e3 khai, n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 5%. Th\u00e1ng 5\/2014, c\u01a1 s\u1edf kinh doanh A b\u00e1n 01 s\u1ea3n ph\u1ea9m \u201cCHAIR MM\u201d cho kh\u00e1ch h\u00e0ng B, gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. Do khi nh\u1eadp kh\u1ea9u \u0111\u00e3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% n\u00ean c\u01a1 s\u1edf kinh doanh A l\u1eadp h\u00f3a \u0111\u01a1n GTGT giao cho kh\u00e1ch h\u00e0ng B ghi: gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng; thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 5% v\u00e0 thu\u1ebf GTGT l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng, t\u1ed5ng gi\u00e1 thanh to\u00e1n c\u00f3 thu\u1ebf GTGT l\u00e0 105 tri\u1ec7u \u0111\u1ed3ng. Kh\u00e1ch h\u00e0ng B \u0111\u00e3 thanh to\u00e1n \u0111\u1ee7 105 tri\u1ec7u \u0111\u1ed3ng. <\/span>
\n N\u0103m 2015, c\u01a1 quan thu\u1ebf ki\u1ec3m tra ph\u00e1t hi\u1ec7n c\u01a1 s\u1edf kinh doanh A \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m \u201cCHAIR MM\u201d b\u00e1n cho kh\u00e1ch h\u00e0ng B (thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u00fang ph\u1ea3i l\u00e0 10%). Do giao d\u1ecbch gi\u1eefa c\u01a1 s\u1edf kinh doanh A v\u00e0 kh\u00e1ch h\u00e0ng B \u0111\u00e3 k\u1ebft th\u00fac n\u00ean c\u01a1 s\u1edf kinh doanh A kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 thu th\u00eam ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng B (kh\u00e1ch h\u00e0ng B kh\u00f4ng ch\u1ea5p nh\u1eadn thanh to\u00e1n b\u1ed5 sung ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam). C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf GTGT m\u00e0 c\u01a1 s\u1edf kinh doanh A ph\u1ea3i n\u1ed9p v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN nh\u01b0 sau: <\/span>
\n T\u1ed5ng gi\u00e1 thanh to\u00e1n kh\u00e1ch h\u00e0ng B \u0111\u00e3 tr\u1ea3 105 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 10%, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u00fang \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: \u00a0\u00a0<\/span>105 tri\u1ec7u\/(\u00a01 + 10% )\u00a0x 10% = 9,545 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/span>
\n S\u1ed1 thu\u1ebf GTGT c\u01a1 s\u1edf kinh doanh A c\u00f2n ph\u1ea3i n\u1ed9p b\u1ed5 sung l\u00e0:<\/span>
\n 9,545 tri\u1ec7u – 5 tri\u1ec7u = 4, 545 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n Doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a m\u1eb7t h\u00e0ng \u201cCHAIR MM\u201d b\u00e1n cho kh\u00e1ch h\u00e0ng B \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0: <\/span>
\n 105 tri\u1ec7u – 9,545 tri\u1ec7u = 95, 455 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n \u0110i\u1ec1u 13. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/strong><\/span>
\n 1. S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT b\u1eb1ng gi\u00e1 tr\u1ecb gia t\u0103ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd. <\/span>
\n Gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra tr\u1eeb (-) gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng.<\/span>
\n Gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf b\u00e1n ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd, bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng ch\u1ebf t\u00e1c (n\u1ebfu c\u00f3), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 thu, ph\u00ed thu th\u00eam m\u00e0 b\u00ean b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span>
\n Gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o ho\u1eb7c nh\u1eadp kh\u1ea9u, \u0111\u00e3 c\u00f3 thu\u1ebf GTGT d\u00f9ng cho mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra t\u01b0\u01a1ng \u1ee9ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m (-) c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd th\u00ec \u0111\u01b0\u1ee3c t\u00ednh b\u00f9 tr\u1eeb v\u00e0o gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u01a1ng (+) c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ph\u00e1t sinh gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u01a1ng (+) ho\u1eb7c gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u01a1ng (+) kh\u00f4ng \u0111\u1ee7 b\u00f9 tr\u1eeb gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m (-) th\u00ec \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n \u0111\u1ec3 tr\u1eeb v\u00e0o gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 sau trong n\u0103m. K\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch, gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m (-) kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n ti\u1ebfp sang n\u0103m sau.<\/span>
\n 2. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eb1ng t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span>
\n a) \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/span>
\n – Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m d\u01b0\u1edbi m\u1ee9c ng\u01b0\u1ee1ng doanh thu m\u1ed9t t\u1ef7 \u0111\u1ed3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\n – Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\n – H\u1ed9, c\u00e1 nh\u00e2n kinh doanh;<\/span>
\n – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed.<\/span>
\n – T\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span>
\n b) T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/span>
\n – Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1: 1%;<\/span>
\n – D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 5%; <\/span>
\n – S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 3%;<\/span>
\n – Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 2%. <\/span>
\n c) Doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ee5 thu, ph\u00ed thu th\u00eam m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 doanh thu b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 doanh thu h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 (%) tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi doanh thu n\u00e0y.<\/span>
\n V\u00ed d\u1ee5 57: C\u00f4ng ty TNHH A l\u00e0 doanh nghi\u1ec7p k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. C\u00f4ng ty TNHH A c\u00f3 doanh thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh v\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u00e0nh l\u1eadp doanh nghi\u1ec7p th\u00ec C\u00f4ng ty TNHH A kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 (%) tr\u00ean doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh (do ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT) v\u00e0 ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 5% tr\u00ean doanh thu t\u1eeb d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u00e0nh l\u1eadp doanh nghi\u1ec7p.<\/span>
\n C\u01a1 s\u1edf kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 c\u00f3 m\u1ee9c t\u1ef7 l\u1ec7 kh\u00e1c nhau ph\u1ea3i khai thu\u1ebf GTGT theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c m\u1ee9c t\u1ef7 l\u1ec7 theo quy \u0111\u1ecbnh; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1 ho\u1eb7c trong m\u1ed9t h\u1ee3p \u0111\u1ed3ng kinh doanh tr\u1ecdn g\u00f3i bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i nhi\u1ec1u nh\u00f3m t\u1ef7 l\u1ec7 kh\u00e1c nhau m\u00e0 kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c th\u00ec s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c t\u1ef7 l\u1ec7 cao nh\u1ea5t c\u1ee7a nh\u00f3m ng\u00e0nh ngh\u1ec1 m\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh. <\/span>
\n 3. \u0110\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu, thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu c\u1ee7a h\u1ed9 kho\u00e1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u khai thu\u1ebf c\u1ee7a h\u1ed9 kho\u00e1n, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf, k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra doanh thu th\u1ef1c t\u1ebf v\u00e0 \u00fd ki\u1ebfn c\u1ee7a H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 th\u00ec c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1ef7 l\u1ec7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh.<\/span>
\n 4. B\u1ea3ng danh m\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/span><\/strong><\/span>
\n KH\u1ea4U TR\u1eea, HO\u00c0N THU\u1ebe<\/span><\/strong><\/span>
\n M\u1ee5c 1<\/span><\/strong><\/span>
\n KH\u1ea4U TR\u1eea THU\u1ebe<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 14. Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/span><\/strong><\/span>
\n 1. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, 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 ho\u00e1 ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n th\u1ea5t.<\/span>
\n C\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o g\u1ed3m: thi\u00ean tai, ho\u1ea3 ho\u1ea1n, c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng, h\u00e0ng ho\u00e1 m\u1ea5t ph\u1ea9m ch\u1ea5t, qu\u00e1 h\u1ea1n s\u1eed d\u1ee5ng ph\u1ea3i ti\u00eau hu\u1ef7. C\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 c\u00f3 hao h\u1ee5t t\u1ef1 nhi\u00ean do t\u00ednh ch\u1ea5t l\u00fd ho\u00e1 trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n, b\u01a1m r\u00f3t nh\u01b0 x\u0103ng, d\u1ea7u\u2026 th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf hao h\u1ee5t t\u1ef1 nhi\u00ean kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c hao h\u1ee5t theo quy \u0111\u1ecbnh. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 hao h\u1ee5t v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf.<\/span>
\n Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u00e0 \u0103n ca, nh\u00e0 ngh\u1ec9 gi\u1eefa ca, ph\u00f2ng thay qu\u1ea7n \u00e1o, nh\u00e0 \u0111\u1ec3 xe, nh\u00e0 v\u1ec7 sinh, b\u1ec3 n\u01b0\u1edbc ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong khu v\u1ef1c s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 nh\u00e0 \u1edf, tr\u1ea1m y t\u1ebf cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c trong c\u00e1c khu c\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u1edf cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c trong c\u00e1c khu c\u00f4ng nghi\u1ec7p do c\u01a1 s\u1edf kinh doanh \u0111i thu\u00ea th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u00eau chu\u1ea9n thi\u1ebft k\u1ebf v\u00e0 gi\u00e1 cho thu\u00ea nh\u00e0 \u1edf c\u00f4ng nh\u00e2n khu c\u00f4ng nghi\u1ec7p th\u00ec thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh x\u00e2y d\u1ef1ng ho\u1eb7c mua nh\u00e0 \u1edf ngo\u00e0i khu c\u00f4ng nghi\u1ec7p ph\u1ee5c v\u1ee5 cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c trong c\u00e1c khu c\u00f4ng nghi\u1ec7p, nh\u00e0 x\u00e2y d\u1ef1ng ho\u1eb7c nh\u00e0 mua th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u00eau chu\u1ea9n thi\u1ebft k\u1ebf nh\u00e0 \u1edf c\u00f4ng nh\u00e2n khu c\u00f4ng nghi\u1ec7p th\u00ec thu\u1ebf GTGT c\u1ee7a nh\u00e0 x\u00e2y d\u1ef1ng, nh\u00e0 mua ph\u1ee5c v\u1ee5 cho c\u00f4ng nh\u00e2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i sang Vi\u1ec7t Nam c\u00f4ng t\u00e1c, gi\u1eef c\u00e1c ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd t\u1ea1i Vi\u1ec7t Nam, h\u01b0\u1edfng l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd v\u1edbi c\u01a1 s\u1edf kinh doanh t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i n\u00e0y.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u1eabn l\u00e0 nh\u00e2n vi\u00ean c\u1ee7a doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i, ch\u1ecbu s\u1ef1 \u0111i\u1ec1u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i, \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 l\u01b0\u01a1ng v\u00e0 h\u01b0\u1edfng c\u00e1c ch\u1ebf \u0111\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian sang Vi\u1ec7t Nam c\u00f4ng t\u00e1c, gi\u1eefa doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u01a1 s\u1edf kinh doanh t\u1ea1i Vi\u1ec7t Nam c\u00f3 h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n n\u00eau r\u00f5 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i ch\u1ecbu c\u00e1c chi ph\u00ed v\u1ec1 ch\u1ed7 \u1edf cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian c\u00f4ng t\u00e1c \u1edf Vi\u1ec7t Nam th\u00ec thu\u1ebf GTGT c\u1ee7a kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam do c\u01a1 s\u1edf kinh doanh t\u1ea1i Vi\u1ec7t Nam chi tr\u1ea3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. <\/span>
\n 2. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c. <\/span>
\n C\u01a1 s\u1edf kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u00e0ng th\u00e1ng t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng, cu\u1ed1i n\u0103m c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n t\u00ednh ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a n\u0103m \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 t\u1ea1m ph\u00e2n b\u1ed5 kh\u1ea5u tr\u1eeb theo th\u00e1ng.<\/span>
\n 3. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, k\u1ec3 c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111i thu\u00ea nh\u1eefng t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb n\u00e0y v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00e1c li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u01b0 b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u0169 kh\u00ed, kh\u00ed t\u00e0i ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, kinh doanh ch\u1ee9ng kho\u00e1n, c\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n.<\/span>
\n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb \u00f4 t\u00f4 s\u1eed d\u1ee5ng v\u00e0o kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n) c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT) th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span>
\n 4. Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n a) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn, h\u1ea1ch to\u00e1n t\u1eadp trung c\u00f3 s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT qua c\u00e1c kh\u00e2u \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf GTGT th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1ea1i c\u00e1c kh\u00e2u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/span>
\n V\u00ed d\u1ee5 58: Doanh nghi\u1ec7p X \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00f9ng nguy\u00ean li\u1ec7u v\u00e0 nh\u00e0 m\u00e1y \u0111\u1ec3 s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn phi l\u00ea c\u00e1 tra, c\u00e1 ba sa, t\u00f4m \u0111\u00f4ng l\u1ea1nh xu\u1ea5t kh\u1ea9u. Doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn t\u1eeb kh\u00e2u nu\u00f4i tr\u1ed3ng, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p thu\u00ea gia c\u00f4ng nu\u00f4i tr\u1ed3ng m\u00e0 doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 to\u00e0n b\u1ed9 gi\u1ed1ng, ao, h\u1ed3, h\u00e0ng r\u00e0o, h\u1ec7 th\u1ed1ng t\u01b0\u1edbi ti\u00eau, t\u00e0u thuy\u1ec1n v\u00e0 nguy\u00ean, v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o kh\u00e1c nh\u01b0 th\u1ee9c \u0103n ch\u0103n nu\u00f4i, thu\u1ed1c th\u00fa y, d\u1ecbch v\u1ee5 th\u00fa y, \u0111\u1ebfn kh\u00e2u ch\u1ebf bi\u1ebfn t\u00f4m, c\u00e1 \u0111\u1ec3 xu\u1ea5t kh\u1ea9u. Doanh nghi\u1ec7p X \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c kh\u00e2u s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn.<\/span>
\n V\u00ed d\u1ee5 59: Doanh nghi\u1ec7p Y \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00f9ng nguy\u00ean li\u1ec7u v\u00e0 nh\u00e0 m\u00e1y \u0111\u1ec3 s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn c\u00e1c s\u1ea3n ph\u1ea9m t\u1eeb s\u1eefa t\u01b0\u01a1i s\u1ed1ng (s\u1eefa t\u01b0\u01a1i ti\u1ec7t tr\u00f9ng, s\u1eefa chua, pho m\u00e1t,…). Doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn t\u1eeb kh\u00e2u ch\u0103n nu\u00f4i, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p thu\u00ea gia c\u00f4ng ch\u0103n nu\u00f4i m\u00e0 doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 to\u00e0n b\u1ed9 con gi\u1ed1ng (b\u00f2, d\u00ea), chu\u1ed3ng, tr\u1ea1i, h\u00e0ng r\u00e0o, trang thi\u1ebft b\u1ecb v\u1eaft s\u1eefa, h\u1ec7 th\u1ed1ng v\u1ec7 sinh chu\u1ed3ng, tr\u1ea1i v\u00e0 nguy\u00ean, v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o kh\u00e1c nh\u01b0 th\u1ee9c \u0103n ch\u0103n nu\u00f4i, thu\u1ed1c th\u00fa y, d\u1ecbch v\u1ee5 th\u00fa y, \u0111\u1ebfn kh\u00e2u ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m t\u1eeb s\u1eefa. Doanh nghi\u1ec7p Y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c kh\u00e2u s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn.<\/span>
\n b) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 theo nhi\u1ec1u giai \u0111o\u1ea1n, bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u1edbi th\u00e0nh l\u1eadp, c\u00f3 ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn, h\u1ea1ch to\u00e1n t\u1eadp trung v\u00e0 s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0ng trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh s\u1ed1 ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh s\u1ed1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn v\u00e0 c\u00f3 v\u0103n b\u1ea3n cam k\u1ebft ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ngay t\u1eeb giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n. \u0110\u1ed1i v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 XDCB, doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf nh\u01b0ng sau \u0111\u00f3 x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh n\u1ed9p l\u1ea1i ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, qua thanh tra, ki\u1ec3m tra c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ra th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n truy thu, truy ho\u00e0n v\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c n\u1ed9i dung \u0111\u00e3 b\u00e1o c\u00e1o, cam k\u1ebft gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf li\u00ean quan \u0111\u1ebfn vi\u1ec7c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf c\u00f3 b\u00e1n h\u00e0ng h\u00f3a l\u00e0 s\u1ea3n ph\u1ea9m n\u00f4ng, l\u00e2m, thu\u1ef7 h\u1ea3i s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 (%) doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh s\u1ed1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra.<\/span>
\n V\u00ed d\u1ee5 60: Doanh nghi\u1ec7p A c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u01b0\u1eddn c\u00e2y cao su, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u1edf kh\u00e2u \u0111\u1ea7u t\u01b0 XDCB, doanh nghi\u1ec7p ch\u01b0a c\u00f3 s\u1ea3n ph\u1ea9m l\u00e0m nguy\u00ean li\u1ec7u \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t ch\u1ebf bi\u1ebfn ra s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf GTGT (bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m ch\u01b0a qua ch\u1ebf bi\u1ebfn xu\u1ea5t kh\u1ea9u ho\u1eb7c s\u1ea3n ph\u1ea9m \u0111\u00e3 qua ch\u1ebf bi\u1ebfn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT) nh\u01b0ng c\u00f3 d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y ch\u1ebf bi\u1ebfn m\u1ee7 cao su (thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT) v\u00e0 cam k\u1ebft s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt ti\u1ebfp t\u1ee5c ch\u1ebf bi\u1ebfn ra s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf GTGT th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n m\u1ee7 cao su c\u1ee7a to\u00e0n b\u1ed9 d\u1ef1 \u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u1ed9t ph\u1ea7n m\u1ee7 cao su khai th\u00e1c c\u1ee7a d\u1ef1 \u00e1n v\u00e0o s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf GTGT, m\u1ed9t ph\u1ea7n b\u00e1n ra th\u00ec th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span>
\n – Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a TSC\u0110 (v\u01b0\u1eddn c\u00e2y cao su, nh\u00e0 m\u00e1y ch\u1ebf bi\u1ebfn\u2026): doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 (bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 XDCB).<\/span>
\n – Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5: th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 (%) doanh s\u1ed1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh s\u1ed1 c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra.<\/span>
\n c) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u1edbi th\u00e0nh l\u1eadp, v\u1eeba \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, v\u1eeba \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c t\u1ea1m kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra theo ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh. S\u1ed1 thu\u1ebf t\u1ea1m kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra trong ba n\u0103m k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu. <\/span>
\n V\u00ed d\u1ee5 61: Doanh nghi\u1ec7p Z th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o l\u0129nh v\u1ef1c v\u1eadn t\u1ea3i. Ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t kinh doanh theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt v\u00e0 kh\u00f4ng b\u1eb1ng xe bu\u00fdt, t\u1eeb b\u00e1n qu\u1ea3ng c\u00e1o v\u00e0 d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; trong \u0111\u00f3 doanh thu t\u1eeb v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt chi\u1ebfm t\u1ef7 tr\u1ecdng 30% t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra. Giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n mua s\u1eafm ph\u01b0\u01a1ng ti\u1ec7n, x\u00e2y d\u1ef1ng tr\u1ea1m ch\u1edd, nh\u00e0 x\u01b0\u1edfng k\u00e9o d\u00e0i trong 02 n\u0103m t\u1eeb th\u00e1ng 6\/2014 \u0111\u1ebfn th\u00e1ng 5\/2016. Trong th\u1eddi gian 02 n\u0103m n\u00e0y, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p (chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p) \u0111\u01b0\u1ee3c t\u1ea1m kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 70% v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh (Ri\u00eang thu\u1ebf GTGT c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 xe \u00f4 t\u00f4 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng l\u00e0m xe bu\u00fdt c\u00f4ng c\u1ed9ng kh\u00f4ng kh\u1ea5u tr\u1eeb). Doanh nghi\u1ec7p \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu t\u1eeb th\u00e1ng 6\/2016. \u0110\u1ebfn h\u1ebft th\u00e1ng 5\/2019, t\u1ef7 tr\u1ecdng doanh thu t\u1eeb v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt trong th\u1eddi gian 03 n\u0103m t\u1eeb th\u00e1ng 6 n\u0103m 2016 chi\u1ebfm 35% t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra th\u00ec doanh nghi\u1ec7p k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 5% (= 70% – 65%) v\u00e0 t\u00ednh n\u1ed9p s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf n\u00e0y v\u00e0o s\u1ed1 thu\u1ebf GTGT c\u1ee7a k\u1ef3 khai thu\u1ebf th\u00e1ng 5\/2019. Doanh nghi\u1ec7p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 kh\u00f4ng b\u1ecb t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/span>
\n 5. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1 (k\u1ec3 c\u1ea3 h\u00e0ng ho\u00e1 mua ngo\u00e0i ho\u1eb7c h\u00e0ng ho\u00e1 do doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t) m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c, ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span>
\n 6. S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p theo Quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan x\u1eed ph\u1ea1t v\u1ec1 gian l\u1eadn, tr\u1ed1n thu\u1ebf.<\/span>
\n 7. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) Thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf kinh doanh mua v\u00e0o \u0111\u1ec3 s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf \u0111\u1ec3 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 19 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9;<\/span>
\n b) Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111\u1ebfn ng\u00e0y khai th\u00e1c \u0111\u1ea7u ti\u00ean ho\u1eb7c ng\u00e0y s\u1ea3n xu\u1ea5t \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/span>
\n 8. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n 9. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span>
\n 10. V\u0103n ph\u00f2ng T\u1ed5ng c\u00f4ng ty, t\u1eadp \u0111o\u00e0n kh\u00f4ng tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c nh\u01b0: B\u1ec7nh vi\u1ec7n, Tr\u1ea1m x\u00e1, Nh\u00e0 ngh\u1ec9 \u0111i\u1ec1u d\u01b0\u1ee1ng, Vi\u1ec7n, Tr\u01b0\u1eddng \u0111\u00e0o t\u1ea1o… kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd, k\u00ea khai n\u1ed9p thu\u1ebf GTGT ri\u00eang cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span>
\n V\u00ed d\u1ee5 62: V\u0103n ph\u00f2ng T\u1ed5ng c\u00f4ng ty A kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, kinh doanh, s\u1eed d\u1ee5ng kinh ph\u00ed do c\u00e1c c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c \u0111\u00f3ng g\u00f3p \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng V\u0103n ph\u00f2ng T\u1ed5ng c\u00f4ng ty c\u00f3 cho thu\u00ea nh\u00e0 (v\u0103n ph\u00f2ng) ph\u1ea7n kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft th\u00ec V\u0103n ph\u00f2ng T\u1ed5ng c\u00f4ng ty ph\u1ea3i h\u1ea1ch to\u00e1n, k\u00ea khai n\u1ed9p thu\u1ebf ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea v\u0103n ph\u00f2ng. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a V\u0103n ph\u00f2ng T\u1ed5ng c\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay ho\u00e0n thu\u1ebf. <\/span>
\n 11. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 5) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/span>
\n 12. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o d\u01b0\u1edbi h\u00ecnh th\u1ee9c u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 ho\u00e1 \u0111\u01a1n mang t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\n a) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n; chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u00f9ng c\u00e1c v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf c\u00f3 h\u00f3a \u0111\u01a1n GTGT ghi t\u00ean ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m th\u1ef1c hi\u1ec7n thanh to\u00e1n cho ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m th\u00ec doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m thanh to\u00e1n theo h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee9ng t\u00ean ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m; tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m thanh to\u00e1n cho ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng. <\/span>
\n b) Tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u00e1c s\u00e1ng l\u1eadp vi\u00ean c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n chi h\u1ed9 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p, mua s\u1eafm h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. <\/span>
\n 13. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh c\u00f3 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00ec ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 t\u00e0i s\u1ea3n m\u1edbi mua, ch\u01b0a s\u1eed d\u1ee5ng, c\u00f3 ho\u00e1 \u0111\u01a1n h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c h\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p ch\u1ea5p nh\u1eadn th\u00ec tr\u1ecb gi\u00e1 v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo tr\u1ecb gi\u00e1 ghi tr\u00ean ho\u00e1 \u0111\u01a1n bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT; B\u00ean nh\u1eadn v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n mua t\u00e0i s\u1ea3n c\u1ee7a b\u00ean g\u00f3p v\u1ed1n.<\/span>
\n 14. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n sang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u00e1t sinh k\u1ec3 t\u1eeb k\u1ef3 \u0111\u1ea7u ti\u00ean k\u00ea khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span>
\n C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf khi chuy\u1ec3n sang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c t\u00ednh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u00e1t sinh trong th\u1eddi gian n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf m\u00e0 ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u00e1t sinh trong th\u1eddi gian n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span>
\n V\u00ed d\u1ee5 63: C\u00f4ng ty TNHH A \u0111ang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf trong n\u0103m 2014, n\u0103m 2015 v\u00e0 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb ng\u00e0y 1\/1\/2016. C\u00f4ng ty TNHH A \u0111\u00e3 c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 11\/2014 \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 10\/2015 (k\u1ebft th\u00fac th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a n\u0103m 2016 v\u00e0 n\u0103m 2017), s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u00e0 350 tri\u1ec7u \u0111\u1ed3ng v\u00e0 tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 11\/2015, C\u00f4ng ty TNHH A c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty TNHH A \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf xem x\u00e9t gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf (s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u00e0 350 tri\u1ec7u \u0111\u1ed3ng); s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 11\/2015 l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c k\u1ebft chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12\/2015. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12\/2015, C\u00f4ng ty c\u00f2n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span>
\n 15. C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p: <\/span>
\n – Ho\u00e1 \u0111\u01a1n GTGT s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng ghi thu\u1ebf GTGT (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c d\u00f9ng ho\u00e1 \u0111\u01a1n GTGT ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT); <\/span>
\n – Ho\u00e1 \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n; <\/span>
\n – Ho\u00e1 \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u n\u00e0y); <\/span>
\n – H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT gi\u1ea3, h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a, h\u00f3a \u0111\u01a1n kh\u1ed1ng (kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00e8m theo);<\/span>
\n – H\u00f3a \u0111\u01a1n ghi gi\u00e1 tr\u1ecb kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua, b\u00e1n ho\u1eb7c trao \u0111\u1ed5i.<\/span>
\n 16. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n \u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/strong> <\/span>
\n 1. C\u00f3 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p 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.<\/span>
\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 ho\u00e1 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 ho\u00e1, 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.<\/span>
\n Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span>
\n 3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf) m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 s\u00e9c, u\u1ef7 nhi\u1ec7m chi ho\u1eb7c l\u1ec7nh chi, u\u1ef7 nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf).<\/span>
\n a) C\u00e1c ch\u1ee9ng t\u1eeb b\u00ean mua n\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ho\u1eb7c ch\u1ee9ng t\u1eeb thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span>
\n b) H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT n\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. \u0110\u1ed1i v\u1edbi nh\u1eefng ho\u00e1 \u0111\u01a1n n\u00e0y, c\u01a1 s\u1edf kinh doanh k\u00ea khai v\u00e0o m\u1ee5c h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb trong b\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o. <\/span>
\n c) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ed3ng th\u1eddi ghi r\u00f5 th\u1eddi h\u1ea1n thanh to\u00e1n v\u00e0o ph\u1ea7n ghi ch\u00fa tr\u00ean b\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng s\u1edbm h\u01a1n ng\u00e0y 31 th\u00e1ng 12, c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span>
\n \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng s\u1edbm h\u01a1n ng\u00e0y 31 th\u00e1ng 12, n\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Sau khi c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, c\u01a1 s\u1edf kinh doanh m\u1edbi c\u00f3 \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c khai b\u1ed5 sung. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 qu\u00e1 h\u1ea1n thanh to\u00e1n ch\u1eadm tr\u1ea3 theo quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m, c\u01a1 s\u1edf kinh doanh kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo quy \u0111\u1ecbnh nh\u01b0ng tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf, c\u01a1 s\u1edf kinh doanh c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00e3 thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec n\u1ebfu vi\u1ec7c kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u00f4ng d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec c\u01a1 s\u1edf kinh doanh b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf, n\u1ebfu vi\u1ec7c kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec c\u01a1 s\u1edf kinh doanh b\u1ecb truy thu, truy ho\u00e0n v\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra t\u1ea1i tr\u1ee5 s\u1edf v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd kh\u00f4ng ch\u1ea5p nh\u1eadn cho kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf c\u01a1 s\u1edf kinh doanh m\u1edbi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec: <\/span>
\n – \u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n GTGT c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf \u0111\u1ebfn thanh tra, ki\u1ec3m tra th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c khai b\u1ed5 sung thu\u1ebf GTGT. <\/span>
\n – \u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n GTGT c\u01a1 s\u1edf kinh doanh \u0111\u00e3 kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf \u0111\u1ebfn thanh tra, ki\u1ec3m tra th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c khai b\u1ed5 sung n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng trong th\u1eddi h\u1ea1n 6 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng c\u00f3 Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf. <\/span>
\n V\u00ed d\u1ee5 64: <\/span>
\n Trong n\u0103m 2014, C\u00f4ng ty TNHH ANB c\u00f3 ph\u00e1t sinh c\u00e1c h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng tr\u1ea3 ch\u1eadm nh\u01b0 sau: <\/span>
\n – H\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng th\u00e1ng 3\/2014, th\u1eddi h\u1ea1n thanh to\u00e1n l\u00e0 ng\u00e0y 20\/9\/2014. <\/span>
\n – H\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng th\u00e1ng 4\/2014, th\u1eddi h\u1ea1n thanh to\u00e1n l\u00e0 ng\u00e0y 20\/10\/2014. <\/span>
\n – H\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng th\u00e1ng 5\/2014, th\u1eddi h\u1ea1n thanh to\u00e1n l\u00e0 ng\u00e0y 20\/11\/2014. <\/span>
\n – H\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng th\u00e1ng 6\/2014, th\u1eddi h\u1ea1n thanh to\u00e1n l\u00e0 ng\u00e0y 20\/12\/2014. <\/span>
\n C\u00f4ng ty TNHH ANB \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng. \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo c\u00e1c h\u1ee3p \u0111\u1ed3ng, C\u00f4ng ty TNHH ANB ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, C\u00f4ng ty TNHH ANB \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo t\u1eebng h\u00f3a \u0111\u01a1n ho\u1eb7c \u0111\u1ebfn ng\u00e0y 31\/12\/2014, C\u00f4ng ty TNHH ANB v\u1eabn ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec trong k\u1ef3 k\u00ea khai thu\u1ebf th\u00e1ng 12\/2014, C\u00f4ng ty TNHH ANB th\u1ef1c hi\u1ec7n t\u1ed5ng h\u1ee3p k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m cho t\u1ea5t c\u1ea3 4 h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng n\u00f3i tr\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n V\u00ed d\u1ee5 65: <\/span>
\n T\u1ea1i C\u00f4ng ty TNHH Super c\u00f3 t\u00ecnh h\u00ecnh nh\u01b0 sau:<\/span>
\n Th\u00e1ng 2, 3 n\u0103m 2014 C\u00f4ng ty TNHH Super c\u00f3 h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a theo h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n tr\u1ea3 ch\u1eadm, th\u1eddi h\u1ea1n tr\u1ea3 l\u00e0 ng\u00e0y 31\/10\/2014. C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n GTGT do ng\u01b0\u1eddi b\u00e1n cung c\u1ea5p, C\u00f4ng ty TNHH Super \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT tr\u00ean T\u1edd khai thu\u1ebf GTGT th\u00e1ng 2, th\u00e1ng 3 n\u0103m 2014. \u0110\u1ebfn th\u1eddi h\u1ea1n tr\u1ea3 (ng\u00e0y 31\/10\/2014) do c\u00f3 kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh n\u00ean C\u00f4ng ty TNHH Super ch\u01b0a thanh to\u00e1n theo \u0111\u00fang th\u1eddi h\u1ea1n trong h\u1ee3p \u0111\u1ed3ng. Trong k\u1ef3 k\u00ea khai th\u00e1ng 10\/2014, C\u00f4ng ty TNHH Super \u0111\u00e3 t\u1ef1 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u1ed3ng th\u1eddi \u0111\u00e3 khai t\u0103ng chi ph\u00ed t\u00ednh thu\u1ebf TNDN kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m. <\/span>
\n Th\u00e1ng 4 n\u0103m 2015, c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra v\u1ec1 thu\u1ebf GTGT t\u1ea1i C\u00f4ng ty TNHH Super. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng trong th\u00e1ng 2, th\u00e1ng 3 n\u0103m 2014 theo h\u1ee3p \u0111\u1ed3ng tr\u1ea3 ch\u1eadm v\u1edbi th\u1eddi h\u1ea1n thanh to\u00e1n l\u00e0 ng\u00e0y 31\/10\/2014, do C\u00f4ng ty \u0111\u00e3 t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh n\u00ean \u0110o\u00e0n ki\u1ec3m tra ghi nh\u1eadn s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m. <\/span>
\n Th\u00e1ng 5 n\u0103m 2015 c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi C\u00f4ng ty TNHH Super (trong Quy\u1ebft \u0111\u1ecbnh kh\u00f4ng c\u00f3 n\u1ed9i dung x\u1eed l\u00fd v\u1ec1 thu\u1ebf GTGT c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng trong th\u00e1ng 2, th\u00e1ng 3 n\u0103m 2014 theo h\u1ee3p \u0111\u1ed3ng tr\u1ea3 ch\u1eadm v\u1edbi th\u1eddi h\u1ea1n thanh to\u00e1n l\u00e0 ng\u00e0y 31\/10\/2014 do \u0110o\u00e0n ki\u1ec3m tra \u0111\u00e3 ghi nh\u1eadn s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m).<\/span>
\n Th\u00e1ng 12 n\u0103m 2015 C\u00f4ng ty TNHH Super c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n tr\u1ea3 ch\u1eadm c\u1ee7a h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng c\u1ee7a th\u00e1ng 2, 3 n\u0103m 2014 (th\u1eddi h\u1ea1n thanh to\u00e1n l\u00e0 ng\u00e0y 31\/10\/2014) th\u00ec C\u00f4ng ty TNHH Super \u0111\u01b0\u1ee3c khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung thu\u1ebf GTGT. \u0110\u1ed3ng th\u1eddi C\u00f4ng ty TNHH Super th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed t\u00ednh thu\u1ebf TNDN t\u01b0\u01a1ng \u1ee9ng. <\/span>
\n V\u00ed d\u1ee5 66: <\/span>
\n T\u1ea1i C\u00f4ng ty TNHH YKK c\u00f3 t\u00ecnh h\u00ecnh nh\u01b0 sau:<\/span>
\n Th\u00e1ng 3, 4 n\u0103m 2014 C\u00f4ng ty TNHH YKK c\u00f3 h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a theo h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n tr\u1ea3 ch\u1eadm, th\u1eddi h\u1ea1n tr\u1ea3 l\u00e0 ng\u00e0y 30\/9\/2014. C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n GTGT do ng\u01b0\u1eddi b\u00e1n cung c\u1ea5p, C\u00f4ng ty TNHH YKK \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT tr\u00ean T\u1edd khai thu\u1ebf th\u00e1ng 3, th\u00e1ng 4 n\u0103m 2014. \u0110\u1ebfn th\u1eddi h\u1ea1n tr\u1ea3 (ng\u00e0y 30\/9\/2014), C\u00f4ng ty TNHH YKK kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n, tuy nhi\u00ean, C\u00f4ng ty \u0111\u00e3 kh\u00f4ng k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m. \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u00e0y 31\/12\/2014, C\u00f4ng ty TNHH YKK c\u0169ng kh\u00f4ng k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span>
\n Th\u00e1ng 4 n\u0103m 2015, c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra v\u1ec1 thu\u1ebf GTGT t\u1ea1i C\u00f4ng ty TNHH YKK, th\u1eddi k\u1ef3 ki\u1ec3m tra l\u00e0 n\u0103m 2014. T\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra, C\u00f4ng ty TNHH YKK kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a theo h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n tr\u1ea3 ch\u1eadm, th\u1eddi h\u1ea1n tr\u1ea3 l\u00e0 ng\u00e0y 30\/9\/2014. \u0110o\u00e0n ki\u1ec3m tra x\u1eed l\u00fd kh\u00f4ng ch\u1ea5p thu\u1eadn cho C\u00f4ng ty TNHH YKK \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span>
\n Th\u00e1ng 5 n\u0103m 2015 c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd truy thu thu\u1ebf GTGT t\u1ea1i C\u00f4ng ty TNHH YKK. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng 10 n\u0103m 2015 C\u00f4ng ty TNHH YKK c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n tr\u1ea3 ch\u1eadm c\u1ee7a h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng c\u1ee7a th\u00e1ng 3 n\u0103m 2014 (th\u1eddi h\u1ea1n tr\u1ea3 l\u00e0 trong th\u00e1ng 9 n\u0103m 2014) th\u00ec C\u00f4ng ty TNHH YKK \u0111\u01b0\u1ee3c khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung thu\u1ebf GTGT do th\u1eddi \u0111i\u1ec3m c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng trong th\u1eddi h\u1ea1n 6 th\u00e1ng k\u1ec3 t\u1eeb khi c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd truy thu thu\u1ebf. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng 12 n\u0103m 2015, C\u00f4ng ty TNHH YKK c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n tr\u1ea3 ch\u1eadm c\u1ee7a h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng c\u1ee7a th\u00e1ng 4 n\u0103m 2014 (th\u1eddi h\u1ea1n thanh to\u00e1n l\u00e0 ng\u00e0y 30\/9\/2014) th\u00ec C\u00f4ng ty TNHH YKK kh\u00f4ng \u0111\u01b0\u1ee3c khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung thu\u1ebf GTGT do th\u1eddi \u0111i\u1ec3m c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n 6 th\u00e1ng k\u1ec3 t\u1eeb khi c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd truy thu thu\u1ebf. <\/span>
\n V\u00ed d\u1ee5 67:<\/span>
\n Th\u00e1ng 9\/2014, C\u1ee5c thu\u1ebf t\u1ec9nh B qua ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi C\u00f4ng ty c\u1ed5 ph\u1ea7n PNG. T\u1ea1i Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u00f3 n\u1ed9i dung thu h\u1ed3i ti\u1ec1n ho\u00e0n thu\u1ebf GTGT 460 tri\u1ec7u \u0111\u1ed3ng l\u00e0 kho\u1ea3n ti\u1ec1n thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean C\u00f4ng ty \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai, kh\u1ea5u tr\u1eeb nh\u01b0ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng m\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf c\u1ee7a k\u1ef3 ho\u00e0n t\u1eeb th\u00e1ng 8\/2013 \u0111\u1ebfn th\u00e1ng 8\/2014. C\u00f4ng ty c\u1ed5 ph\u1ea7n PNG \u0111\u00e3 ch\u1ea5p h\u00e0nh n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 v\u00e0o NSNN s\u1ed1 ti\u1ec1n thu\u1ebf truy thu.<\/span>
\n Trong th\u00e1ng 10\/2014, C\u00f4ng ty c\u1ed5 ph\u1ea7n PNG c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 qu\u00e1 h\u1ea1n thanh to\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf GTGT 460 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 b\u1ecb c\u01a1 quan thu\u1ebf thu h\u1ed3i th\u00ec trong th\u00e1ng 10\/2014, C\u00f4ng ty c\u1ed5 ph\u1ea7n PNG \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh.<\/span>
\n 4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o g\u1ed3m:<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra, vay m\u01b0\u1ee3n h\u00e0ng m\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 x\u00e1c nh\u1eadn gi\u1eefa hai b\u00ean v\u1ec1 vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra, vay m\u01b0\u1ee3n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 qua b\u00ean th\u1ee9 ba ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u1ee7a ba (3) b\u00ean l\u00e0m c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 nh\u01b0 vay, m\u01b0\u1ee3n ti\u1ec1n; c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 qua ng\u01b0\u1eddi th\u1ee9 ba m\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng vay, m\u01b0\u1ee3n ti\u1ec1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean cho vay sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean \u0111i vay \u0111\u1ed1i v\u1edbi kho\u1ea3n vay b\u1eb1ng ti\u1ec1n bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi b\u00e1n h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi mua, ho\u1eb7c nh\u1edd ng\u01b0\u1eddi mua chi h\u1ed9.<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n u\u1ef7 quy\u1ec1n qua b\u00ean th\u1ee9 ba thanh to\u00e1n qua ng\u00e2n h\u00e0ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n y\u00eau c\u1ea7u b\u00ean mua thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng cho b\u00ean th\u1ee9 ba do b\u00ean b\u00e1n ch\u1ec9 \u0111\u1ecbnh) th\u00ec vi\u1ec7c thanh to\u00e1n theo u\u1ef7 quy\u1ec1n ho\u1eb7c thanh to\u00e1n cho b\u00ean th\u1ee9 ba theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n v\u00e0 b\u00ean th\u1ee9 ba l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n ho\u1eb7c th\u1ec3 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p sau khi th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n n\u00eau tr\u00ean m\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Khi k\u00ea khai ho\u00e1 \u0111\u01a1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, c\u01a1 s\u1edf kinh doanh ghi r\u00f5 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng v\u00e0o ph\u1ea7n ghi ch\u00fa tr\u00ean b\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o.<\/span>
\n d) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu ti\u1ec1n, t\u00e0i s\u1ea3n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef (theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n) th\u00ec c\u0169ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span>
\n V\u00ed d\u1ee5 68:<\/span>
\n C\u00f4ng ty A mua h\u00e0ng c\u1ee7a C\u00f4ng ty B v\u00e0 C\u00f4ng ty A \u0111ang c\u00f2n n\u1ee3 ti\u1ec1n h\u00e0ng c\u1ee7a C\u00f4ng ty B. Tuy nhi\u00ean C\u00f4ng ty B \u0111ang c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thu ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a C\u00f4ng ty B do C\u00f4ng ty A \u0111ang n\u1eafm gi\u1eef \u0111\u1ec3 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf th\u00ec khi C\u00f4ng ty A chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh s\u1ed1 c\u1ee7a h\u00e0ng h\u00f3a mua v\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb.<\/span>
\n V\u00ed d\u1ee5 69:<\/span>
\n C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u00fd h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u1edbi C\u00f4ng ty D v\u1ec1 vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 C\u00f4ng ty D \u0111ang c\u00f2n n\u1ee3 ti\u1ec1n h\u00e0ng c\u1ee7a C\u00f4ng ty C.<\/span>
\n Th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c y\u00eau c\u1ea7u thu to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u00e0 C\u00f4ng ty D \u0111ang c\u00f2n n\u1ee3 C\u00f4ng ty C \u0111\u1ec3 chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 gi\u1ea3i quy\u1ebft \u201cTranh ch\u1ea5p h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a\u201d gi\u1eefa C\u00f4ng ty C v\u00e0 \u0111\u1ed1i t\u00e1c.<\/span>
\n Khi C\u00f4ng ty D chuy\u1ec3n tr\u1ea3 s\u1ed1 ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n (vi\u1ec7c chuy\u1ec3n ti\u1ec1n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng mua b\u00e1n gi\u1eefa C\u00f4ng ty C v\u00e0 C\u00f4ng ty D) th\u00ec tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh s\u1ed1 c\u1ee7a h\u00e0ng h\u00f3a mua v\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb.<\/span>
\n 5. Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Nh\u00e0 cung c\u1ea5p l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, tr\u1ef1c ti\u1ebfp khai v\u00e0 n\u1ed9p thu\u1ebf GTGT.<\/span>
\n \u0110i\u1ec1u 16. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/span>
\n H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y) \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c n\u00eau t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n 1. H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u00e1, gia c\u00f4ng h\u00e0ng h\u00f3a (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng h\u00e0ng h\u00f3a), cung \u1ee9ng d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u l\u00e0 h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u v\u00e0 bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u (tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng) ho\u1eb7c bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 gi\u1eefa b\u00ean u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u v\u00e0 b\u00ean nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u c\u00f3 ghi r\u00f5: s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i s\u1ea3n ph\u1ea9m, gi\u00e1 tr\u1ecb h\u00e0ng u\u1ef7 th\u00e1c \u0111\u00e3 xu\u1ea5t kh\u1ea9u; s\u1ed1, ng\u00e0y h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u c\u1ee7a b\u00ean nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u k\u00fd v\u1edbi n\u01b0\u1edbc ngo\u00e0i; s\u1ed1, ng\u00e0y, s\u1ed1 ti\u1ec1n ghi tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u1edbi n\u01b0\u1edbc ngo\u00e0i c\u1ee7a b\u00ean nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u; s\u1ed1, ng\u00e0y, s\u1ed1 ti\u1ec1n ghi tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u1ee7a b\u00ean nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u thanh to\u00e1n cho b\u00ean u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u; s\u1ed1, ng\u00e0y t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a b\u00ean nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u. <\/span>
\n 2. T\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1, c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u00f3ng g\u00f3i c\u1ee9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, c\u01a1 s\u1edf kinh doanh ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1ee7 t\u1ee5c v\u1ec1 t\u1edd khai h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 th\u00f4ng th\u01b0\u1eddng.<\/span>
\n Ri\u00eang c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau kh\u00f4ng c\u1ea7n t\u1edd khai h\u1ea3i quan:<\/span>
\n – \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u d\u1ecbch v\u1ee5, ph\u1ea7n m\u1ec1m qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec kh\u00f4ng c\u1ea7n c\u00f3 t\u1edd khai h\u1ea3i quan. C\u01a1 s\u1edf kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn b\u00ean mua \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c d\u1ecbch v\u1ee5, ph\u1ea7n m\u1ec1m xu\u1ea5t kh\u1ea9u qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span>
\n – Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan. <\/span>
\n – C\u01a1 s\u1edf kinh doanh cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc, v\u0103n ph\u00f2ng ph\u1ea9m v\u00e0 h\u00e0ng ho\u00e1 ph\u1ee5c v\u1ee5 sinh ho\u1ea1t h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t g\u1ed3m: l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m, h\u00e0ng ti\u00eau d\u00f9ng (bao g\u1ed3m c\u1ea3 b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng: qu\u1ea7n, \u00e1o, m\u0169, gi\u1ea7y, \u1ee7ng, g\u0103ng tay).<\/span>
\n 3. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/span>
\n a) Thanh to\u00e1n qua ng\u00e2n h\u00e0ng l\u00e0 vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean nh\u1eadp kh\u1ea9u sang t\u00e0i kho\u1ea3n mang t\u00ean b\u00ean xu\u1ea5t kh\u1ea9u m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng. Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n l\u00e0 gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n ch\u1eadm tr\u1ea3, ph\u1ea3i c\u00f3 th\u1ecfa thu\u1eadn ghi trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i cho b\u00ean nh\u1eadn u\u1ef7 th\u00e1c v\u00e0 b\u00ean nh\u1eadn u\u1ef7 th\u00e1c ph\u1ea3i thanh to\u00e1n ti\u1ec1n h\u00e0ng xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng cho b\u00ean u\u1ef7 th\u00e1c. Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho b\u00ean u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec b\u00ean u\u1ef7 th\u00e1c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 vi\u1ec7c thanh to\u00e1n nh\u01b0 tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.<\/span>
\n b) C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n d\u01b0\u1edbi \u0111\u00e2y c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng:<\/span>
\n b.1) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c thanh to\u00e1n c\u1ea5n tr\u1eeb v\u00e0o kho\u1ea3n ti\u1ec1n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 nh\u01b0 sau: <\/span>
\n – H\u1ee3p \u0111\u1ed3ng vay n\u1ee3 (\u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n vay t\u00e0i ch\u00ednh c\u00f3 th\u1eddi h\u1ea1n d\u01b0\u1edbi 01 n\u0103m); ho\u1eb7c gi\u1ea5y x\u00e1c nh\u1eadn \u0111\u0103ng k\u00fd kho\u1ea3n vay c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n vay tr\u00ean 01 n\u0103m).<\/span>
\n – Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam qua ng\u00e2n h\u00e0ng.<\/span>
\n Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u1ea5n tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 vay n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u. <\/span>
\n – B\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i v\u1ec1 c\u1ea5n tr\u1eeb kho\u1ea3n n\u1ee3 vay.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p sau khi c\u1ea5n tr\u1eeb gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0o kho\u1ea3n n\u1ee3 vay c\u1ee7a n\u01b0\u1edbc ngo\u00e0i c\u00f3 ch\u00eanh l\u1ec7ch, th\u00ec s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y.<\/span>
\n b.2) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u s\u1eed d\u1ee5ng ti\u1ec1n thanh to\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 g\u00f3p v\u1ed1n v\u1edbi c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 nh\u01b0 sau:<\/span>
\n – H\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n.<\/span>
\n – Vi\u1ec7c s\u1eed d\u1ee5ng ti\u1ec1n thanh to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 g\u00f3p v\u1ed1n v\u00e0o c\u01a1 s\u1ecf nh\u1eadp kh\u1ea9u \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u. <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n g\u00f3p v\u1ed1n nh\u1ecf h\u01a1n doanh thu h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u th\u00ec s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y.<\/span>
\n b.3) Tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i u\u1ef7 quy\u1ec1n cho b\u00ean th\u1ee9 ba l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n thanh to\u00e1n th\u00ec vi\u1ec7c thanh to\u00e1n theo u\u1ef7 quy\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng – n\u1ebfu c\u00f3).<\/span>
\n b.4) Tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i y\u00eau c\u1ea7u b\u00ean th\u1ee9 3 l\u00e0 t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 v\u1edbi ph\u00eda n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng s\u1ed1 ti\u1ec1n ph\u00eda n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u v\u00e0 vi\u1ec7c y\u00eau c\u1ea7u thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 n\u00eau tr\u00ean c\u00f3 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng- n\u1ebfu c\u00f3) v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e0 gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 3, \u0111\u1ed3ng th\u1eddi b\u00ean xu\u1ea5t kh\u1ea9u ph\u1ea3i xu\u1ea5t tr\u00ecnh b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean th\u1ee9 3. <\/span>
\n b.5) Tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i (b\u00ean nh\u1eadp kh\u1ea9u) u\u1ef7 quy\u1ec1n cho b\u00ean th\u1ee9 ba l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n thanh to\u00e1n; b\u00ean th\u1ee9 ba y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam (b\u00ean th\u1ee9 t\u01b0) thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 v\u1edbi b\u00ean th\u1ee9 ba b\u1eb1ng vi\u1ec7c th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng s\u1ed1 ti\u1ec1n b\u00ean nh\u1eadp kh\u1ea9u ph\u1ea3i thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh Vi\u1ec7t Nam xu\u1ea5t kh\u1ea9u th\u00ec c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 nh\u01b0 sau:<\/span>
\n – H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng – n\u1ebfu c\u00f3) quy \u0111\u1ecbnh vi\u1ec7c u\u1ef7 quy\u1ec1n thanh to\u00e1n, b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 gi\u1eefa c\u00e1c b\u00ean.<\/span>
\n – Ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e0 gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng v\u1ec1 s\u1ed1 ti\u1ec1n c\u01a1 s\u1edf kinh doanh Vi\u1ec7t Nam xu\u1ea5t kh\u1ea9u nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 t\u01b0.<\/span>
\n – B\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan (gi\u1eefa c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u v\u1edbi b\u00ean nh\u1eadp kh\u1ea9u, gi\u1eefa b\u00ean th\u1ee9 ba \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1edbi b\u00ean th\u1ee9 t\u01b0 l\u00e0 t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam).<\/span>
\n b.6) Tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i u\u1ef7 quy\u1ec1n cho V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean xu\u1ea5t kh\u1ea9u v\u00e0 vi\u1ec7c u\u1ef7 quy\u1ec1n thanh to\u00e1n n\u00eau tr\u00ean c\u00f3 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng – n\u1ebfu c\u00f3).<\/span>
\n b.7) Tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n) thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi v\u00e3ng lai c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam th\u00ec vi\u1ec7c thanh to\u00e1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng- n\u1ebfu c\u00f3). Ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e0 gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n v\u00e3ng lai c\u1ee7a ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u cho ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 vi\u1ec7c thanh to\u00e1n th\u00f4ng qua t\u00e0i kho\u1ea3n v\u00e3ng lai c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u1edf Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng-n\u1ebfu c\u00f3) th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng. <\/span>
\n C\u01a1 quan thu\u1ebf khi ki\u1ec3m tra vi\u1ec7c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u thanh to\u00e1n qua t\u00e0i kho\u1ea3n v\u00e3ng lai, c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c thanh to\u00e1n, chuy\u1ec3n ti\u1ec1n th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n b.8) Tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n qua ng\u00e2n h\u00e0ng nh\u01b0ng s\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n nh\u01b0 \u0111\u00e3 tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u00ec:<\/span>
\n – N\u1ebfu s\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u00f3 tr\u1ecb gi\u00e1 nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n nh\u01b0 \u0111\u00e3 tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do nh\u01b0: ph\u00ed chuy\u1ec3n ti\u1ec1n c\u1ee7a ng\u00e2n h\u00e0ng, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 do h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng ho\u1eb7c thi\u1ebfu h\u1ee5t (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n tho\u1ea3 thu\u1eadn gi\u1ea3m gi\u00e1 gi\u1eefa b\u00ean mua v\u00e0 b\u00e1n)\u2026;<\/span>
\n – N\u1ebfu s\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u00f3 tr\u1ecb gi\u00e1 l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n nh\u01b0 \u0111\u00e3 tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do nh\u01b0: thanh to\u00e1n m\u1ed9t l\u1ea7n cho nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng, \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n h\u00e0ng\u2026 <\/span>
\n C\u01a1 s\u1edf kinh doanh ph\u1ea3i cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c l\u00fd do gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/span>
\n b.9) Tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n qua ng\u00e2n h\u00e0ng nh\u01b0ng ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u00fang t\u00ean ng\u00e2n h\u00e0ng ph\u1ea3i thanh to\u00e1n \u0111\u00e3 tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng, n\u1ebfu n\u1ed9i dung ch\u1ee9ng t\u1eeb th\u1ec3 hi\u1ec7n r\u00f5 t\u00ean ng\u01b0\u1eddi thanh to\u00e1n, t\u00ean ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, s\u1ed1 h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, gi\u00e1 tr\u1ecb thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft th\u00ec \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7.<\/span>
\n b.10) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho b\u00ean n\u01b0\u1edbc ngo\u00e0i (b\u00ean th\u1ee9 hai), \u0111\u1ed3ng th\u1eddi nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i kh\u00e1c ho\u1eb7c mua h\u00e0ng v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam (b\u00ean th\u1ee9 ba); n\u1ebfu c\u01a1 s\u1edf kinh doanh c\u00f3 th\u1ecfa thu\u1eadn v\u1edbi b\u00ean th\u1ee9 hai v\u00e0 b\u00ean th\u1ee9 ba v\u1ec1 vi\u1ec7c b\u00ean th\u1ee9 hai th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng cho b\u00ean th\u1ee9 ba s\u1ed1 ti\u1ec1n m\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f2n ph\u1ea3i thanh to\u00e1n cho b\u00ean th\u1ee9 ba th\u00ec vi\u1ec7c b\u00f9 tr\u1eeb thanh to\u00e1n gi\u1eefa c\u00e1c b\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, h\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng – n\u1ebfu c\u00f3) v\u00e0 c\u01a1 s\u1edf kinh doanh ph\u1ea3i xu\u1ea5t tr\u00ecnh b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan (gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u1edbi b\u00ean th\u1ee9 hai, gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u1edbi b\u00ean th\u1ee9 ba).<\/span>
\n b.11) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng v\u00ec l\u00fd do kh\u00e1ch quan ph\u00eda n\u01b0\u1edbc ngo\u00e0i t\u1eeb ch\u1ed1i kh\u00f4ng nh\u1eadn h\u00e0ng v\u00e0 c\u01a1 s\u1edf kinh doanh t\u00ecm \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng m\u1edbi c\u00f9ng qu\u1ed1c gia v\u1edbi kh\u00e1ch h\u00e0ng k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ban \u0111\u1ea7u \u0111\u1ec3 b\u00e1n l\u00f4 h\u00e0ng tr\u00ean th\u00ec h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf g\u1ed3m to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi kh\u00e1ch h\u00e0ng ban \u0111\u1ea7u (h\u1ee3p \u0111\u1ed3ng, t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, ho\u00e1 \u0111\u01a1n), c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh c\u1ee7a c\u01a1 s\u1edf kinh doanh l\u00fd do c\u00f3 s\u1ef1 sai kh\u00e1c t\u00ean kh\u00e1ch h\u00e0ng mua (trong \u0111\u00f3 c\u01a1 s\u1edf kinh doanh cam k\u1ebft t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin, \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 gian l\u1eadn), to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi kh\u00e1ch h\u00e0ng m\u1edbi (h\u1ee3p \u0111\u1ed3ng, ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c – n\u1ebfu c\u00f3).<\/span>
\n c) C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n kh\u00e1c \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7: <\/span>
\n c.1) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u lao \u0111\u1ed9ng m\u00e0 c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u lao \u0111\u1ed9ng thu ti\u1ec1n tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thu ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. <\/span>
\n c.2) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 b\u00e1n t\u1ea1i h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m \u1edf n\u01b0\u1edbc ngo\u00e0i, n\u1ebfu thu v\u00e0 chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n m\u1eb7t ngo\u1ea1i t\u1ec7 t\u1ea1i n\u01b0\u1edbc t\u1ed5 ch\u1ee9c h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m th\u01b0\u01a1ng m\u1ea1i c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb k\u00ea khai v\u1edbi c\u01a1 quan H\u1ea3i quan v\u1ec1 ti\u1ec1n ngo\u1ea1i t\u1ec7 thu \u0111\u01b0\u1ee3c do b\u00e1n h\u00e0ng h\u00f3a chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n c.3) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 tr\u1ea3 n\u1ee3 n\u01b0\u1edbc ngo\u00e0i cho Ch\u00ednh ph\u1ee7 th\u00ec ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u00e2n h\u00e0ng ngo\u1ea1i th\u01b0\u01a1ng v\u1ec1 l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00eda n\u01b0\u1edbc ngo\u00e0i ch\u1ea5p nh\u1eadn tr\u1eeb n\u1ee3 ho\u1eb7c x\u00e1c nh\u1eadn b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 tr\u1eeb n\u1ee3; ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. <\/span>
\n c.4) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u thanh to\u00e1n b\u1eb1ng h\u00e0ng l\u00e0 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u), d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i (g\u1ecdi t\u1eaft l\u00e0 ph\u00eda n\u01b0\u1edbc ngo\u00e0i) nh\u01b0ng vi\u1ec7c thanh to\u00e1n gi\u1eefa doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 ph\u00eda n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng h\u00ecnh th\u1ee9c b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, ti\u1ec1n c\u00f4ng gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u thanh to\u00e1n b\u1eb1ng h\u00e0ng ph\u1ea3i c\u00f3 th\u00eam th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 nh\u01b0 sau: <\/span>
\n – Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u b\u1eb1ng h\u00e0ng ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u.<\/span>
\n – H\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n – T\u1edd khai h\u1ea3i quan v\u1ec1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thanh to\u00e1n b\u00f9 tr\u1eeb v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/span>
\n – V\u0103n b\u1ea3n x\u00e1c nh\u1eadn v\u1edbi ph\u00eda n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c s\u1ed1 ti\u1ec1n thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, d\u1ecbch v\u1ee5 mua c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p sau khi thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u c\u00f3 ch\u00eanh l\u1ec7ch, s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua Ng\u00e2n h\u00e0ng. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua Ng\u00e2n h\u00e0ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y.<\/span>
\n c.5) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1 sang c\u00e1c n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i bi\u00ean gi\u1edbi v\u1edbi c\u00e1c n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/span>
\n c.6) M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u00f3 h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. <\/span>
\n d) C\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf:<\/span>
\n d.1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n, c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1 ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t trong s\u1ed1 c\u00e1c gi\u1ea5y t\u1edd sau \u0111\u1ec3 thay th\u1ebf cho ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng:<\/span>
\n – T\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u t\u1eeb Vi\u1ec7t Nam \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan t\u1ea1i n\u01b0\u1edbc nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 (01 b\u1ea3n sao); ho\u1eb7c<\/span>
\n – \u0110\u01a1n kh\u1edfi ki\u1ec7n \u0111\u1ebfn to\u00e0 \u00e1n ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i n\u01b0\u1edbc n\u01a1i ng\u01b0\u1eddi mua c\u01b0 tr\u00fa k\u00e8m gi\u1ea5y th\u00f4ng b\u00e1o ho\u1eb7c k\u00e8m gi\u1ea5y t\u1edd c\u00f3 t\u00ednh ch\u1ea5t x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan n\u00e0y v\u1ec1 vi\u1ec7c th\u1ee5 l\u00fd \u0111\u01a1n kh\u1edfi ki\u1ec7n (01 b\u1ea3n sao); ho\u1eb7c<\/span>
\n – Ph\u00e1n quy\u1ebft th\u1eafng ki\u1ec7n c\u1ee7a to\u00e0 \u00e1n n\u01b0\u1edbc ngo\u00e0i cho c\u01a1 s\u1edf kinh doanh (01 b\u1ea3n sao); ho\u1eb7c<\/span>
\n – Gi\u1ea5y t\u1edd c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc ngo\u00e0i x\u00e1c nh\u1eadn (ho\u1eb7c th\u00f4ng b\u00e1o) b\u00ean mua n\u01b0\u1edbc ngo\u00e0i ph\u00e1 s\u1ea3n ho\u1eb7c m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n (01 b\u1ea3n sao). <\/span>
\n d.2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i ti\u00eau hu\u1ef7, c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1 ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng bi\u00ean b\u1ea3n ti\u00eau hu\u1ef7 (ho\u1eb7c gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn vi\u1ec7c ti\u00eau hu\u1ef7) h\u00e0ng ho\u00e1 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u01a1 quan th\u1ef1c hi\u1ec7n ti\u00eau hu\u1ef7 (01 b\u1ea3n sao), k\u00e8m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi chi ph\u00ed ti\u00eau hu\u1ef7 thu\u1ed9c tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 c\u1ee7a c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1 ho\u1eb7c k\u00e8m gi\u1ea5y t\u1edd ch\u1ee9ng minh chi ph\u00ed ti\u00eau hu\u1ef7 thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi mua ho\u1eb7c b\u00ean th\u1ee9 ba (01 b\u1ea3n sao).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 ph\u1ea3i \u0111\u1ee9ng ra l\u00e0m th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y t\u1ea1i n\u01b0\u1edbc ngo\u00e0i th\u00ec bi\u00ean b\u1ea3n ti\u00eau hu\u1ef7 (ho\u1eb7c gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn vi\u1ec7c ti\u00eau hu\u1ef7) ghi t\u00ean ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a.<\/span>
\n d.3) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u b\u1ecb t\u1ed5n th\u1ea5t, c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1 ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t trong s\u1ed1 c\u00e1c gi\u1ea5y t\u1edd sau \u0111\u1ec3 thay th\u1ebf cho ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng:<\/span>
\n – Gi\u1ea5y x\u00e1c nh\u1eadn vi\u1ec7c t\u1ed5n th\u1ea5t ngo\u00e0i bi\u00ean gi\u1edbi Vi\u1ec7t Nam c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n li\u00ean quan (01 b\u1ea3n sao); ho\u1eb7c <\/span>
\n – Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t h\u00e0ng ho\u00e1 trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n ngo\u00e0i bi\u00ean gi\u1edbi Vi\u1ec7t Nam n\u00eau r\u00f5 nguy\u00ean nh\u00e2n t\u1ed5n th\u1ea5t (01 b\u1ea3n sao).<\/span>
\n N\u1ebfu c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1 \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n b\u1ed3i th\u01b0\u1eddng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u b\u1ecb t\u1ed5n th\u1ea5t ngo\u00e0i bi\u00ean gi\u1edbi Vi\u1ec7t Nam th\u00ec ph\u1ea3i g\u1eedi k\u00e8m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u1ec1 s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c (01 b\u1ea3n sao).<\/span>
\n B\u1ea3n sao c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c \u0111i\u1ec3m d.1, d.2 v\u00e0 d.3 kho\u1ea3n n\u00e0y b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1. Tr\u01b0\u1eddng h\u1ee3p ng\u00f4n ng\u1eef s\u1eed d\u1ee5ng trong c\u00e1c ch\u1ee9ng t\u1eeb, gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn c\u1ee7a b\u00ean th\u1ee9 ba thay th\u1ebf cho ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ebfng Anh ho\u1eb7c kh\u00f4ng c\u00f3 ti\u1ebfng Anh th\u00ec ph\u1ea3i c\u00f3 01 b\u1ea3n d\u1ecbch c\u00f4ng ch\u1ee9ng g\u1eedi k\u00e8m. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean quan ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i c\u00f3 b\u1ea3n in b\u1eb1ng gi\u1ea5y. <\/span>
\n C\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1 t\u1ef1 ch\u1ecbu ho\u00e0n to\u00e0n tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd thay th\u1ebf cho ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean.<\/span>
\n 4. H\u00f3a \u0111\u01a1n GTGT b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ho\u00e1 \u0111\u01a1n xu\u1ea5t kh\u1ea9u ho\u1eb7c ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi ti\u1ec1n gia c\u00f4ng c\u1ee7a h\u00e0ng ho\u00e1 gia c\u00f4ng.<\/span>
\n \u0110i\u1ec1u 17. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/span>
\n 1. H\u00e0ng ho\u00e1 gia c\u00f4ng chuy\u1ec3n ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n h\u00e0ng ho\u00e1 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd mua, b\u00e1n, gia c\u00f4ng h\u00e0ng ho\u00e1 v\u1edbi n\u01b0\u1edbc ngo\u00e0i: <\/span>
\n a) H\u1ee3p \u0111\u1ed3ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u v\u00e0 c\u00e1c ph\u1ee5 ki\u1ec7n h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3) k\u00fd v\u1edbi n\u01b0\u1edbc ngo\u00e0i, trong \u0111\u00f3 ghi r\u00f5 c\u01a1 s\u1edf nh\u1eadn h\u00e0ng t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n b) Ho\u00e1 \u0111\u01a1n GTGT ghi r\u00f5 gi\u00e1 gia c\u00f4ng v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng gia c\u00f4ng tr\u1ea3 n\u01b0\u1edbc ngo\u00e0i (theo gi\u00e1 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi n\u01b0\u1edbc ngo\u00e0i) v\u00e0 t\u00ean c\u01a1 s\u1edf nh\u1eadn h\u00e0ng theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n c) Phi\u1ebfu chuy\u1ec3n giao s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp (g\u1ecdi t\u1eaft l\u00e0 Phi\u1ebfu chuy\u1ec3n ti\u1ebfp) c\u00f3 \u0111\u1ee7 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean giao, b\u00ean nh\u1eadn s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a H\u1ea3i quan qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u1ee7a b\u00ean giao, b\u00ean nh\u1eadn.<\/span>
\n d) H\u00e0ng h\u00f3a gia c\u00f4ng cho n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i thanh to\u00e1n qua Ng\u00e2n h\u00e0ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n V\u1ec1 th\u1ee7 t\u1ee5c giao nh\u1eadn s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp v\u00e0 Phi\u1ebfu chuy\u1ec3n ti\u1ebfp th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span>
\n V\u00ed d\u1ee5 70: C\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi n\u01b0\u1edbc ngo\u00e0i 200.000 \u0111\u00f4i \u0111\u1ebf gi\u1ea7y xu\u1ea5t kh\u1ea9u. Gi\u00e1 gia c\u00f4ng l\u00e0 800 tri\u1ec7u \u0111\u1ed3ng. H\u1ee3p \u0111\u1ed3ng ghi r\u00f5 giao \u0111\u1ebf gi\u1ea7y cho C\u00f4ng ty B t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra gi\u1ea7y ho\u00e0n ch\u1ec9nh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p n\u00e0y C\u00f4ng ty A thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u chuy\u1ec3n ti\u1ebfp. Khi l\u1eadp ch\u1ee9ng t\u1eeb chuy\u1ec3n giao s\u1ea3n ph\u1ea9m \u0111\u1ebf gi\u1ea7y cho C\u00f4ng ty B, C\u00f4ng ty A ghi r\u00f5 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch s\u1ea3n ph\u1ea9m \u0111\u00e3 giao, to\u00e0n b\u1ed9 doanh thu gia c\u00f4ng \u0111\u1ebf gi\u1ea7y 800 tri\u1ec7u \u0111\u1ed3ng nh\u1eadn \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf GTGT l\u00e0 0%.<\/span>
\n 2. H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/span>
\n a) H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng ho\u00e1 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u00f3 ch\u1ec9 \u0111\u1ecbnh giao h\u00e0ng t\u1ea1i Vi\u1ec7t Nam; <\/span>
\n b) T\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u – nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/span>
\n c) Ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ghi r\u00f5 t\u00ean ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i, t\u00ean doanh nghi\u1ec7p nh\u1eadn h\u00e0ng v\u00e0 \u0111\u1ecba \u0111i\u1ec3m giao h\u00e0ng t\u1ea1i Vi\u1ec7t Nam;<\/span>
\n d) H\u00e0ng h\u00f3a b\u00e1n cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng giao h\u00e0ng t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u01b0\u1ee3c ph\u00eda n\u01b0\u1edbc ngo\u00e0i u\u1ef7 quy\u1ec1n thanh to\u00e1n cho ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 th\u00ec \u0111\u1ed3ng ti\u1ec1n thanh to\u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i.<\/span>
\n \u0111) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0.<\/span>
\n 3. H\u00e0ng ho\u00e1, v\u1eadt t\u01b0 do doanh nghi\u1ec7p Vi\u1ec7t Nam xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 \u0111\u1ec3 doanh nghi\u1ec7p Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n b) H\u00e0ng ho\u00e1, v\u1eadt t\u01b0 xu\u1ea5t kh\u1ea9u ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i do Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00ea duy\u1ec7t. <\/span>
\n c) H\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u (tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u).<\/span>
\n 4. H\u00e0ng ho\u00e1, v\u1eadt t\u01b0 do c\u01a1 s\u1edf kinh doanh trong n\u01b0\u1edbc b\u00e1n cho doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 th\u1ef1c hi\u1ec7n giao h\u00e0ng ho\u00e1 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i theo H\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft th\u00ec th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 \u0111\u1ec3 c\u01a1 s\u1edf kinh doanh trong n\u01b0\u1edbc b\u00e1n h\u00e0ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n b) H\u00e0ng ho\u00e1, v\u1eadt t\u01b0 xu\u1ea5t kh\u1ea9u ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i do Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00ea duy\u1ec7t. <\/span>
\n c) H\u1ee3p \u0111\u1ed3ng mua b\u00e1n k\u00fd gi\u1eefa c\u01a1 s\u1edf kinh doanh trong n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i, trong \u0111\u00f3 c\u00f3 ghi r\u00f5 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i v\u00e0 tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1. <\/span>
\n d) H\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c (tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u).<\/span>
\n \u0111) Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span>
\n e) Ho\u00e1 \u0111\u01a1n GTGT b\u00e1n h\u00e0ng ho\u00e1. <\/span>
\n C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ho\u1eb7c h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan H\u1ea3i quan (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) nh\u01b0ng kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 kh\u00e1c \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 gia c\u00f4ng chuy\u1ec3n ti\u1ebfp v\u00e0 h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7, n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ee7 m\u1ed9t trong c\u00e1c th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT nh\u01b0 h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh c\u00f3 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 thanh to\u00e1n qua ng\u00e2n h\u00e0ng ho\u1eb7c \u0111\u01b0\u1ee3c coi nh\u01b0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%, kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

M\u1ee5c 2<\/span><\/strong><\/span>
\n HO\u00c0N THU\u1ebe<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 18. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/strong> <\/span>
\n 1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo; tr\u01b0\u1eddng h\u1ee3p l\u0169y k\u1ebf sau \u00edt nh\u1ea5t m\u01b0\u1eddi hai th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean ho\u1eb7c sau \u00edt nh\u1ea5t b\u1ed1n qu\u00fd t\u00ednh t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft m\u00e0 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. <\/span>
\n V\u00ed d\u1ee5 71: Doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra nh\u01b0 sau:<\/span>
\n \"Th\u00f4ng<\/span>
\n Theo v\u00ed d\u1ee5 tr\u00ean, doanh nghi\u1ec7p A lu\u1ef9 k\u1ebf sau 12 th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft (th\u00e1ng 5\/2014) \u0111\u1ebfn th\u00e1ng 4\/2015 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft. Doanh nghi\u1ec7p A thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT v\u1edbi s\u1ed1 thu\u1ebf t\u1ed1i \u0111a l\u00e0 190 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n V\u00ed d\u1ee5 72: Doanh nghi\u1ec7p B th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra nh\u01b0 sau:<\/span>
\n \"2197\"<\/span>
\n Theo v\u00ed d\u1ee5 tr\u00ean, doanh nghi\u1ec7p B c\u00f3 th\u00e1ng 1\/2014, th\u00e1ng 2\/2014 v\u00e0 th\u00e1ng 3\/2014 c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft chuy\u1ec3n sang th\u00e1ng 4\/2014 \u0111\u1ec3 ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb. Th\u00e1ng 4\/2014, doanh nghi\u1ec7p B ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng. Th\u00e1ng 5\/2015 doanh nghi\u1ec7p B l\u1ea1i c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft, lu\u1ef9 k\u1ebf sau 12 th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng 5\/2014 \u0111\u1ebfn th\u00e1ng 4\/2015, doanh nghi\u1ec7p B v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec doanh nghi\u1ec7p B thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT v\u1edbi s\u1ed1 thu\u1ebf t\u1ed1i \u0111a l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n V\u00ed d\u1ee5 73: Doanh nghi\u1ec7p C th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo qu\u00fd c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra nh\u01b0 sau:<\/span>
\n \"Th\u00f4ng<\/span>
\n Theo v\u00ed d\u1ee5 tr\u00ean, doanh nghi\u1ec7p C lu\u1ef9 k\u1ebf sau 4 qu\u00fd t\u00ednh t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft (qu\u00fd 2\/2014) \u0111\u1ebfn qu\u00fd 1\/2015 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft. Doanh nghi\u1ec7p C thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT v\u1edbi s\u1ed1 thu\u1ebf t\u1ed1i \u0111a l\u00e0 70 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n 2. C\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ho\u1eb7c d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 01 n\u0103m (12 th\u00e1ng) tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 theo t\u1eebng n\u0103m.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu s\u1ed1 thu\u1ebf GTGT lu\u1ef9 k\u1ebf c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/span>
\n 3. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi<\/span>
\n a) C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi (tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n) c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span>
\n Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. <\/span>
\n Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec k\u1ebft chuy\u1ec3n v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai ti\u1ebfp theo.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 k\u00ea khai, c\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y theo quy \u0111\u1ecbnh.<\/span>
\n V\u00ed d\u1ee5 74: C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i H\u00e0 N\u1ed9i, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty A th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty A ph\u1ea3i b\u00f9 tr\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (900 tri\u1ec7u \u0111\u1ed3ng), v\u1eady s\u1ed1 thu\u1ebf GTGT m\u00e0 C\u00f4ng ty A c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n V\u00ed d\u1ee5 75: C\u00f4ng ty B c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u1ea3i Ph\u00f2ng, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i H\u1ea3i Ph\u00f2ng, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty B th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B ph\u1ea3i b\u00f9 tr\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (200 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 C\u00f4ng ty B c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span>
\n V\u00ed d\u1ee5 76: C\u00f4ng ty C c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C ph\u1ea3i b\u00f9 tr\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (300 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 C\u00f4ng ty C c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n 200 tri\u1ec7u \u0111\u1ed3ng v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai th\u00e1ng 5\/2014.<\/span>
\n V\u00ed d\u1ee5 77: C\u00f4ng ty D c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty D th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. V\u1eady, t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (500 tri\u1ec7u \u0111\u1ed3ng) thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (100 tri\u1ec7u \u0111\u1ed3ng) th\u00ec \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi (tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n) t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec c\u01a1 s\u1edf kinh doanh l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed3ng th\u1eddi ph\u1ea3i k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span>
\n Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. <\/span>
\n Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec k\u1ebft chuy\u1ec3n v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai ti\u1ebfp theo.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 k\u00ea khai, c\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y theo quy \u0111\u1ecbnh.<\/span>
\n Ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia do Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 v\u00e0 quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n d\u1ef1 \u00e1n th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n m\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u00e1c Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c chi nh\u00e1nh \u0111\u00f3ng t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 thay m\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd m\u1ed9t ho\u1eb7c nhi\u1ec1u d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng; Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh c\u00f3 con d\u1ea5u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, c\u00f3 t\u00e0i kho\u1ea3n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng, \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u00ec Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf, ho\u00e0n thu\u1ebf ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf. Khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf, c\u01a1 s\u1edf kinh doanh l\u00e0 ch\u1ee7 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i t\u1ed5ng h\u1ee3p s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 ho\u00e0n, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 b\u00e0n giao cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec3 doanh nghi\u1ec7p m\u1edbi th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span>
\n D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 th\u00ec ph\u1ea3i c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t.<\/span>
\n V\u00ed d\u1ee5 78: C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i H\u01b0ng Y\u00ean, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, C\u00f4ng ty A th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y t\u1ea1i H\u00e0 N\u1ed9i tr\u00ean T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty A ph\u1ea3i b\u00f9 tr\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (900 tri\u1ec7u \u0111\u1ed3ng), v\u1eady C\u00f4ng ty A c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n V\u00ed d\u1ee5 79: C\u00f4ng ty B c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u1ea3i Ph\u00f2ng, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i Th\u00e1i B\u00ecnh, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, C\u00f4ng ty B th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y t\u1ea1i H\u1ea3i Ph\u00f2ng tr\u00ean T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B ph\u1ea3i b\u00f9 tr\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (200 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 C\u00f4ng ty B c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span>
\n V\u00ed d\u1ee5 80: C\u00f4ng ty C c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0110\u1ed3ng Nai, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh tr\u00ean T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C ph\u1ea3i b\u00f9 tr\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (300 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 C\u00f4ng ty C c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n 200 tri\u1ec7u \u0111\u1ed3ng v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai th\u00e1ng 5\/2014.<\/span>
\n V\u00ed d\u1ee5 81: C\u00f4ng ty D c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i Qu\u1ea3ng Nam, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, C\u00f4ng ty D th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y t\u1ea1i th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng tr\u00ean T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. V\u1eady, t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (500 tri\u1ec7u \u0111\u1ed3ng) thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (100 tri\u1ec7u \u0111\u1ed3ng) th\u00ec \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n 4. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo.<\/span>
\n C\u01a1 s\u1edf kinh doanh trong th\u00e1ng\/qu\u00fd v\u1eeba c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eeba c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n cho h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

 <\/p>\n

\"2199\"<\/span>
\n Ri\u00eang \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i mua h\u00e0ng h\u00f3a \u0111\u1ec3 th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n cho h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\"21911\"N\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u00e3 t\u00ednh ph\u00e2n b\u1ed5 nh\u01b0 tr\u00ean ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf theo th\u00e1ng\/qu\u00fd m\u00e0 k\u1ebft chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo; n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo th\u00e1ng\/qu\u00fd. <\/span><\/span>
\n V\u00ed d\u1ee5 82: <\/span>
\n Th\u00e1ng 3\/2014 T\u1edd khai thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p X c\u00f3 s\u1ed1 li\u1ec7u: <\/span>
\n – Thu\u1ebf GTGT k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang: 0,15 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n – Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong n\u01b0\u1edbc ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong th\u00e1ng: 4,8 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n – T\u1ed5ng doanh thu (TDT) l\u00e0 21,6 t\u1ef7, trong \u0111\u00f3: doanh thu xu\u1ea5t kh\u1ea9u (DTXK) l\u00e0 13,2 t\u1ef7 \u0111\u1ed3ng, doanh thu b\u00e1n trong n\u01b0\u1edbc ch\u1ecbu thu\u1ebf GTGT l\u00e0 8,4 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n T\u1ef7 l\u1ec7 % DTXK\/TDT = 13,2\/21,6 x 100% = 61%.<\/span>
\n – Thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc l\u00e0 0,84 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n theo th\u00e1ng c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

S\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a th\u00e1ng = 0,84 t\u1ef7 \u0111\u1ed3ng – (0,15 + 4,8 ) t\u1ef7 \u0111\u1ed3ng\u00a0<\/span>= – 4,11 t\u1ef7 \u0111\u1ed3ng. <\/span><\/span>
\n Nh\u01b0 v\u1eady s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a th\u00e1ng l\u00e0 4,11 t\u1ef7 \u0111\u1ed3ng. <\/span>
\n – X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u <\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u = 4,11 t\u1ef7 \u0111\u1ed3ng x 61%\u00a0<\/span>= 2,507 t\u1ef7 \u0111\u1ed3ng <\/span><\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u (sau khi b\u00f9 tr\u1eeb v\u00e0 sau khi ph\u00e2n b\u1ed5) ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 2,507 t\u1ef7 \u0111\u1ed3ng l\u1edbn h\u01a1n (>) 300 tri\u1ec7u \u0111\u1ed3ng, theo \u0111\u00f3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n 2,507 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT theo th\u00e1ng\/qu\u00fd. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n theo th\u00e1ng l\u00e0 1,603 t\u1ef7 \u0111\u1ed3ng (1,603 t\u1ef7 = 4,11 t\u1ef7 – 2,507 t\u1ef7) \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau kh\u1ea5u tr\u1eeb ti\u1ebfp.<\/span>
\n V\u00ed d\u1ee5 83: <\/span>
\n Th\u00e1ng 3\/2014 T\u1edd khai thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i XNK X c\u00f3 s\u1ed1 li\u1ec7u: <\/span>
\n – Thu\u1ebf GTGT k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang: 200 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n – Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong n\u01b0\u1edbc ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong th\u00e1ng: 4,8 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n – T\u1ed5ng doanh thu (TDT) l\u00e0 21,6 t\u1ef7, trong \u0111\u00f3: doanh thu xu\u1ea5t kh\u1ea9u (DTXK) l\u00e0 13,2 t\u1ef7 \u0111\u1ed3ng, doanh thu b\u00e1n trong n\u01b0\u1edbc ch\u1ecbu thu\u1ebf GTGT l\u00e0 8,4 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n T\u1ef7 l\u1ec7 % DTXK\/TDT = 13,2\/21,6 x 100% = 61%.<\/span>
\n – Thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc l\u00e0 840 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n – Gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 t\u1ed3n kho c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cu\u1ed1i th\u00e1ng 3\/2014 l\u00e0 10 t\u1ef7 \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb l\u00e0 1 t\u1ef7 \u0111\u1ed3ng (thu\u1ebf su\u1ea5t l\u00e0 10%) <\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n theo th\u00e1ng c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: <\/span>
\n S\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a th\u00e1ng = 840 tri\u1ec7u \u0111\u1ed3ng – (200 tri\u1ec7u + 4.800 tri\u1ec7u \u0111\u1ed3ng)\u00a0<\/span>= – 4.160 tri\u1ec7u \u0111\u1ed3ng<\/span><\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb sau khi lo\u1ea1i tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, nguy\u00ean v\u1eadt li\u1ec7u c\u00f2n t\u1ed3n kho l\u00e0:<\/span>
\n 4.160 tri\u1ec7u \u0111\u1ed3ng \u2013 1.000 tri\u1ec7u \u0111\u1ed3ng = 3.160 tri\u1ec7u \u0111\u1ed3ng <\/span>
\n – X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u <\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u = 3.160 tri\u1ec7u \u0111\u1ed3ng X 61%\u00a0<\/span>= 1.927,6 tri\u1ec7u \u0111\u1ed3ng <\/span><\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u (sau khi b\u00f9 tr\u1eeb v\u00e0 sau khi ph\u00e2n b\u1ed5) ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 1.927,6 tri\u1ec7u \u0111\u1ed3ng l\u1edbn h\u01a1n (>) 300 tri\u1ec7u, theo \u0111\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n 1.927,6 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT theo th\u00e1ng\/qu\u00fd. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc v\u00e0 t\u1ed3n kho kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n theo th\u00e1ng l\u00e0 2.232,4 tri\u1ec7u \u0111\u1ed3ng (2.232,4 tri\u1ec7u \u0111\u1ed3ng = 4.160 tri\u1ec7u \u0111\u1ed3ng – 1.927,6 tri\u1ec7u \u0111\u1ed3ng) \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau kh\u1ea5u tr\u1eeb ti\u1ebfp. <\/span>
\n \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u nh\u01b0 sau: \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u, l\u00e0 c\u01a1 s\u1edf c\u00f3 h\u00e0ng ho\u00e1 u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u; \u0111\u1ed1i v\u1edbi gia c\u00f4ng chuy\u1ec3n ti\u1ebfp, l\u00e0 c\u01a1 s\u1edf k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u v\u1edbi ph\u00eda n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i, l\u00e0 doanh nghi\u1ec7p c\u00f3 h\u00e0ng ho\u00e1, v\u1eadt t\u01b0 xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7.<\/span>
\n 5. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh gi\u1ea3i th\u1ec3 kh\u00f4ng ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec ph\u1ea3i truy ho\u00e0n s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n 6. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o:<\/span>
\n a) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i: ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh, t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 tr\u1ea3 \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua \u1edf Vi\u1ec7t Nam \u0111\u1ec3 s\u1eed d\u1ee5ng cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/span>
\n b) T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o t\u1ea1i Vi\u1ec7t Nam th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u00e3 tr\u1ea3 c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00f3.<\/span>
\n V\u00ed d\u1ee5 84: H\u1ed9i ch\u1eef th\u1eadp \u0111\u1ecf \u0111\u01b0\u1ee3c T\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf vi\u1ec7n tr\u1ee3 ti\u1ec1n \u0111\u1ec3 mua h\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o cho nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh b\u1ecb thi\u00ean tai l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. Gi\u00e1 tr\u1ecb h\u00e0ng mua ch\u01b0a c\u00f3 thu\u1ebf l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf GTGT l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng. H\u1ed9i ch\u1eef th\u1eadp \u0111\u1ecf s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n Vi\u1ec7c ho\u00e0n thu\u1ebf GTGT \u0111\u00e3 tr\u1ea3 \u0111\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 7. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 tr\u1ea3 ghi tr\u00ean ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n ghi gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. <\/span>
\n 8. Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mang h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd nh\u1eadp c\u1ea3nh do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc ngo\u00e0i c\u1ea5p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 mua t\u1ea1i Vi\u1ec7t Nam mang theo ng\u01b0\u1eddi khi xu\u1ea5t c\u1ea3nh. Vi\u1ec7c ho\u00e0n thu\u1ebf GTGT th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mua t\u1ea1i Vi\u1ec7t Nam mang theo khi xu\u1ea5t c\u1ea3nh.<\/span>
\n 9. C\u01a1 s\u1edf kinh doanh c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span>
\n \u0110i\u1ec1u 19. \u0110i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT<\/span><\/strong><\/span>
\n 1. C\u00e1c c\u01a1 s\u1edf kinh doanh, t\u1ed5 ch\u1ee9c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 1, 2, 3, 4, 5 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y ph\u1ea3i l\u00e0 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 (gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1) ho\u1eb7c quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, c\u00f3 con d\u1ea5u theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, l\u1eadp v\u00e0 l\u01b0u gi\u1eef s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n; c\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span>
\n 2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 k\u00ea khai \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf tr\u00ean T\u1edd khai thu\u1ebf GTGT th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u00e0o s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a th\u00e1ng ti\u1ebfp sau.<\/span>
\n 3. Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span>
\n \u0110i\u1ec1u 20. N\u01a1i n\u1ed9p thu\u1ebf.<\/span><\/strong><\/span>
\n 1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, n\u1ed9p thu\u1ebf GTGT t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t, kinh doanh. <\/span>
\n 2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf GTGT t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh th\u00ec doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi doanh thu ph\u00e1t sinh \u1edf ngo\u1ea1i t\u1ec9nh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, n\u01a1i b\u00e1n h\u00e0ng v\u00e3ng lai. Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ed1i v\u1edbi doanh thu ph\u00e1t sinh \u1edf ngo\u1ea1i t\u1ec9nh \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf.<\/span>
\n 4. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng c\u00f3 kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng c\u01b0\u1edbc tr\u1ea3 sau t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 th\u00e0nh l\u1eadp chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f9ng tham gia kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng c\u01b0\u1edbc tr\u1ea3 sau t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3 th\u00ec c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng c\u01b0\u1edbc tr\u1ea3 sau nh\u01b0 sau:<\/span>
\n – Khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi doanh thu d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng c\u01b0\u1edbc tr\u1ea3 sau c\u1ee7a to\u00e0n c\u01a1 s\u1edf kinh doanh v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u1ee5 s\u1edf ch\u00ednh.<\/span>
\n – N\u1ed9p thu\u1ebf GTGT t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span>
\n S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 2% (\u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng c\u01b0\u1edbc tr\u1ea3 sau ch\u1ecbu thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 10%) tr\u00ean doanh thu (ch\u01b0a c\u00f3 thu\u1ebf GTGT) d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng c\u01b0\u1edbc tr\u1ea3 sau t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span>
\n 5. Vi\u1ec7c khai thu\u1ebf, n\u1ed9p thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

Ch\u01b0\u01a1ng IV<\/span><\/strong><\/span>
\n T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 21. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong><\/span>
\n 1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014, thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC ng\u00e0y 11\/01\/2012 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 65\/2013\/TT-BTC ng\u00e0y 17\/5\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1eeb ng\u00e0y 1\/7\/2013, c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd th\u00ec \u0111\u1ebfn tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 1\/2014 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 1\/2014 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd), c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ebfu trong 3 k\u1ef3 t\u00ednh thu\u1ebf li\u00ean t\u1ee5c c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft.<\/span>
\n V\u00ed d\u1ee5 85: Doanh nghi\u1ec7p A th\u00e1ng 5\/2013, th\u00e1ng 6\/2013 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo th\u00e1ng, \u0111\u1ebfn qu\u00fd 3\/2013 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd th\u00ec n\u1ebfu th\u00e1ng 5\/2013, th\u00e1ng 6\/2013 v\u00e0 qu\u00fd 3\/2013 \u0111\u1ec1u ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec h\u1ebft qu\u00fd 3\/2013 doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/span>
\n V\u00ed d\u1ee5 86: Doanh nghi\u1ec7p B th\u00e1ng 6\/2013 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo th\u00e1ng, \u0111\u1ebfn qu\u00fd 3\/2013 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd th\u00ec n\u1ebfu th\u00e1ng 6\/2013, qu\u00fd 3\/2013 v\u00e0 qu\u00fd 4\/2013 \u0111\u1ec1u ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec h\u1ebft qu\u00fd 4\/2013 doanh nghi\u1ec7p B \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 1\/2014 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 1\/2014 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd), c\u00e1c c\u01a1 s\u1edf kinh doanh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC ng\u00e0y 11\/1\/2012, Th\u00f4ng t\u01b0 s\u1ed1 65\/2013\/TT-BTC ng\u00e0y 17\/5\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 65\/2013\/TT-BTC n\u00eau tr\u00ean. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12\/2013 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 4\/2013 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd), c\u01a1 s\u1edf kinh doanh ch\u01b0a \u0111\u1ee7 3 k\u1ef3 t\u00ednh thu\u1ebf li\u00ean t\u1ee5c c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a n\u0103m 2013 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp sang n\u0103m 2014 \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb v\u00e0 \u00e1p d\u1ee5ng ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n V\u00ed d\u1ee5 87: Doanh nghi\u1ec7p A c\u00f3 3 th\u00e1ng (10\/2013, 11\/2013, 12\/2013) \u0111\u1ec1u ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC ng\u00e0y 11\/1\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n V\u00ed d\u1ee5 88: Doanh nghi\u1ec7p B trong th\u00e1ng 10\/2013 ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, th\u00e1ng 11\/2013 v\u00e0 th\u00e1ng 12\/2013 m\u1edbi c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft, \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12\/2013, doanh nghi\u1ec7p B kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC th\u00ec s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a th\u00e1ng 11, 12\/2013 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp sang n\u0103m 2014 \u0111\u1ec3 x\u00e9t ho\u00e0n thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n V\u00ed d\u1ee5 89: Doanh nghi\u1ec7p C qu\u00fd 3\/2013 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, qu\u00fd 4\/2013 c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a qu\u00fd 4\/2013 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp sang n\u0103m 2014 \u0111\u1ec3 x\u00e9t ho\u00e0n thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 4. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC ng\u00e0y 11\/1\/2012 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 65\/2013\/TT-BTC ng\u00e0y 17\/5\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2014 th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 5. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a l\u00e0 s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 th\u00ec \u0111\u1ec1 ngh\u1ecb C\u1ee5c thu\u1ebf y\u00eau c\u1ea7u c\u00e1c c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ea1i B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o theo T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12 n\u0103m 2013 ho\u1eb7c qu\u00fd 4 n\u0103m 2013 \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 22. T\u1ed5 ch\u1ee9c thu thu\u1ebf GTGT<\/span><\/strong><\/span>
\n 1. C\u01a1 quan Thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh.<\/span>
\n 2. C\u01a1 quan H\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd thu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u. <\/span>
\n Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb, c\u01a1 s\u1edf kinh doanh ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.\/.<\/span><\/p>\n

\"21900\"<\/span>
\n \u00a0<\/span><\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

\n

PH\u1ee4 L\u1ee4C<\/span><\/strong><\/span>
\n B\u1ea2NG DANH M\u1ee4C NG\u00c0NH NGH\u1ec0<\/span><\/strong><\/span>
\n T\u00cdNH THU\u1ebe GTGT THEO T\u1ef6 L\u1ec6 % TR\u00caN DOANH THU<\/span><\/strong><\/span>
\n (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/p>\n

1) Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1: t\u1ef7 l\u1ec7 1%<\/span><\/strong><\/span>
\n – Ho\u1ea1t \u0111\u1ed9ng b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a (tr\u1eeb gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng).<\/span>
\n 2) D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 5%<\/span><\/strong><\/span>
\n – D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa, kinh doanh kh\u00e1ch s\u1ea1n, nh\u00e0 ngh\u1ec9, nh\u00e0 tr\u1ecd;<\/span>
\n – D\u1ecbch v\u1ee5 cho thu\u00ea nh\u00e0, \u0111\u1ea5t, c\u1eeda h\u00e0ng, nh\u00e0 x\u01b0\u1edfng, cho thu\u00ea t\u00e0i s\u1ea3n v\u00e0 \u0111\u1ed3 d\u00f9ng c\u00e1 nh\u00e2n kh\u00e1c;<\/span>
\n – D\u1ecbch v\u1ee5 cho thu\u00ea kho b\u00e3i, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; B\u1ed1c x\u1ebfp h\u00e0ng ho\u00e1 v\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kh\u00e1c li\u00ean quan \u0111\u1ebfn v\u1eadn t\u1ea3i nh\u01b0 kinh doanh b\u1ebfn b\u00e3i, b\u00e1n v\u00e9, tr\u00f4ng gi\u1eef ph\u01b0\u01a1ng ti\u1ec7n;<\/span>
\n – D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, chuy\u1ec3n ph\u00e1t th\u01b0 t\u00edn v\u00e0 b\u01b0u ki\u1ec7n;<\/span>
\n – D\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi, \u0111\u1ea5u gi\u00e1 v\u00e0 hoa h\u1ed3ng \u0111\u1ea1i l\u00fd;<\/span>
\n – D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n; d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, h\u1ea3i quan;<\/span>
\n – D\u1ecbch v\u1ee5 x\u1eed l\u00fd d\u1eef li\u1ec7u, cho thu\u00ea c\u1ed5ng th\u00f4ng tin, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, vi\u1ec5n th\u00f4ng;<\/span>
\n – D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u0103n ph\u00f2ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kinh doanh kh\u00e1c;<\/span>
\n – D\u1ecbch v\u1ee5 t\u1eafm h\u01a1i, massage, karaoke, v\u0169 tr\u01b0\u1eddng, bi-a, internet, game;<\/span>
\n – D\u1ecbch v\u1ee5 may \u0111o, gi\u1eb7t l\u00e0; C\u1eaft t\u00f3c, l\u00e0m \u0111\u1ea7u, g\u1ed9i \u0111\u1ea7u; <\/span>
\n – D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa kh\u00e1c bao g\u1ed3m: s\u1eeda ch\u1eefa m\u00e1y vi t\u00ednh v\u00e0 c\u00e1c \u0111\u1ed3 d\u00f9ng gia \u0111\u00ecnh; <\/span>
\n – D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf, gi\u00e1m s\u00e1t thi c\u00f4ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n;<\/span>
\n – C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c;<\/span>
\n – X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p).<\/span>
\n 3) S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 3%<\/span><\/strong><\/span>
\n – S\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a;<\/span>
\n – Khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n;<\/span>
\n – V\u1eadn t\u1ea3i h\u00e0ng h\u00f3a, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch;<\/span>
\n – D\u1ecbch v\u1ee5 k\u00e8m theo b\u00e1n h\u00e0ng h\u00f3a nh\u01b0 d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o, b\u1ea3o d\u01b0\u1ee1ng, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 k\u00e8m theo b\u00e1n s\u1ea3n ph\u1ea9m; <\/span>
\n – D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng; <\/span>
\n – D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c; <\/span>
\n – X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p).<\/span>
\n 4) Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: t\u1ef7 l\u1ec7 2%<\/span><\/strong><\/span>
\n – Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%; <\/span>
\n – Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%; <\/span>
\n – C\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea \u1edf c\u00e1c nh\u00f3m 1, 2, 3 n\u00eau tr\u00ean.<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i v\u00e0 t\u1ea3i to\u00e0n b\u1ed9 Th\u00f4ng t\u01b0 219 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/h2>\n

\n","protected":false},"excerpt":{"rendered":"

L\u01afU \u00dd B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n. _____________________________________________ Th\u00f4ng t\u01b0 219\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 v\u1ec1 H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP..<\/p>\n","protected":false},"author":7,"featured_media":2558,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[211],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1760"}],"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=1760"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1760\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/2558"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1760"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}