{"id":18747,"date":"2015-11-20T03:33:00","date_gmt":"2015-11-20T03:33:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18747"},"modified":"2015-11-20T10:34:14","modified_gmt":"2015-11-20T10:34:14","slug":"quy-dinh-ke-khai-thue-gtgt-cua-don-vi-truc-thuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18747","title":{"rendered":"Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c"},"content":{"rendered":"

\"Quy<\/h2>\n

Hi\u1ec7n nay, r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n \u1edf nh\u1eefng doanh nghi\u1ec7p tr\u1ef1c thu\u1ed9c \u0111ang r\u1ea5t l\u00fang t\u00fang trong vi\u1ec7c k\u00ea khai thu\u1ebf GTGT. Khi \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh th\u00ec k\u00ea khai nh\u01b0 th\u1ebf n\u00e0o? Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh k\u00ea khai ra sao? \u0110\u1ec3 c\u00e1c b\u1ea1n hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch k\u00ea khai thu\u1ebf GTGT.\u00a0<\/span>K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 156\/2013\/TT \u2013 BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u00ea khai thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kinh doanh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng c\u00f9ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng chung cho c\u1ea3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/em><\/span><\/p>\n

N\u1ebfu \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 con d\u1ea5u, t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra c\u00f3 nhu c\u1ea7u k\u00ea khai n\u1ed9p thu\u1ebf ri\u00eang ph\u1ea3i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf ri\u00eang v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ri\u00eang.<\/em>\u201d<\/em><\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kinh doanh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c; n\u1ebfu \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ef1 \u00e1n kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh, c\u00f3 th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (chi nh\u00e1nh, Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\u2026) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/em><\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n 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 th\u00ec:<\/em><\/span><\/p>\n

N\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c c\u00f3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf\u00a0theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t, khi \u0111i\u1ec1u chuy\u1ec3n b\u00e1n th\u00e0nh ph\u1ea9m ho\u1eb7c th\u00e0nh ph\u1ea9m, k\u1ec3 c\u1ea3 xu\u1ea5t cho tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0m c\u0103n c\u1ee9 k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t.<\/em><\/span><\/p>\n

N\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 2% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%) ho\u1eb7c theo t\u1ef7 l\u1ec7 1% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%) tr\u00ean doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c nh\u01b0 sau: S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh nh\u00e2n (x) v\u1edbi t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m do c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c s\u1ea3n xu\u1ea5t ra ho\u1eb7c s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c tr\u00ean t\u1ed5ng doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra c\u1ee7a to\u00e0n doanh nghi\u1ec7p. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft l\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

3.1 \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh<\/strong><\/span><\/h2>\n\n\n\n\n\n
\n

Lo\u1ea1i \u0111\u01a1n<\/strong> v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/p>\n<\/td>\n

H\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/span><\/td>\n\n

H\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

\u0110i\u1ec1u ki\u1ec7n b\u1ed5 sung<\/span><\/td>\n<\/td>\nN\u1ebfu l\u00e0 c\u01a1 quan th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf ri\u00eang: C\u00f3 con d\u1ea5u, t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5, k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra c\u00f3 nhu c\u1ea7u k\u00ea khai n\u1ed9p thu\u1ebf ri\u00eang<\/span><\/td>\nN\u1ebfu l\u00e0 c\u01a1 s\u1edf kh\u00f4ng th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf ri\u00eang<\/span><\/td>\n<\/tr>\n
C\u00e1ch k\u00ea khai<\/span><\/td>\nK\u00ea khai thu\u1ebf ri\u00eang v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\nK\u00ea khai thu\u1ebf ri\u00eang, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ri\u00eang v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\nK\u00ea khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3.2 \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh<\/strong><\/span><\/h2>\n\n\n\n\n\n
\n

Lo\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/p>\n<\/td>\n

\n

H\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ed<\/strong>nh<\/span><\/p>\n<\/td>\n<\/tr>\n

\u0110i\u1ec1u ki\u1ec7n b\u1ed5 sung<\/span><\/td>\nN\u1ebfu l\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd d\u1ef1 \u00e1n kinh doanh B\u0110S \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\nN\u1ebfu l\u00e0 c\u01a1 s\u1edf kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu<\/span><\/td>\nN\u1ebfu l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t c\u00f3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n h\u1ea1ch to\u00e1n thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/td>\nN\u1ebfu l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kh\u00f4ng h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n h\u1ea1ch to\u00e1n thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/td>\n<\/tr>\n
C\u00e1ch k\u00ea khai<\/span><\/td>\n\u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf ri\u00eang theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\nK\u00ea khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\nN\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t, khi \u0111i\u1ec1u chuy\u1ec3n b\u00e1n th\u00e0nh ph\u1ea9m ho\u1eb7c th\u00e0nh ph\u1ea9m, k\u1ec3 c\u1ea3 s\u1ea3n xu\u1ea5t cho tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT l\u00e0m c\u0103n c\u1ee9 k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng s\u1ea3n xu\u1ea5t<\/span><\/td>\nK\u00ea khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t. S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng c\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC \u0111\u00e3 tr\u00edch d\u1eabn \u1edf tr\u00ean<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n