{"id":18766,"date":"2015-11-24T07:13:01","date_gmt":"2015-11-24T07:13:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18766"},"modified":"2015-11-24T10:55:43","modified_gmt":"2015-11-24T10:55:43","slug":"quy-dinh-ve-hoa-don-chung-tu-khi-xuat-dieu-chuyen-hang-hoa-tai-san-co-dinh-cho-co-so-truc-thuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18766","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb khi xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c"},"content":{"rendered":"

\"Quy<\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb trong c\u00e1c giao d\u1ecbch mua b\u00e1n \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec s\u1eed d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o? Gi\u1ea3 s\u1eed khi xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1edbi nhau th\u00ec c\u00f3 c\u1ea7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?.\u00a0K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb khi xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m<\/strong><\/span><\/h2>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.6 ph\u1ee5 l\u1ee5c 4 c\u1ee7a Th\u00f4ng t\u01b0 39\/2014\/TT \u2013 BTC<\/a> v\u1ec1 H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110- CP ng\u00e0y 14\/5\/2010 v\u00e0 ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110 \u2013 CP ng\u00e0y 17\/1\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u chuy\u1ec3n :<\/span><\/p>\n

\u201c<\/em>2.6. T\u1ed5 ch\u1ee9c kinh doanh k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a cho c\u00e1c c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 c\u00e1c chi nh\u00e1nh, c\u1eeda h\u00e0ng \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng (t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng) \u0111\u1ec3 b\u00e1n ho\u1eb7c xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u1edbi nhau; xu\u1ea5t h\u00e0ng h\u00f3a cho c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1, h\u01b0\u1edfng hoa h\u1ed3ng, c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c kinh doanh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, c\u01a1 s\u1edf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0 sau: <\/em><\/span><\/p>\n

a) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT<\/a> \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 thanh to\u00e1n v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf GTGT \u1edf t\u1eebng \u0111\u01a1n v\u1ecb v\u00e0 t\u1eebng kh\u00e2u \u0111\u1ed9c l\u1eadp v\u1edbi nhau;<\/em><\/span><\/p>\n

b) S\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 k\u00e8m theo L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9; S\u1eed <\/em>d<\/em>\u1ee5ng <\/em>p<\/em>hi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t cho c\u01a1 s\u1edf l\u00e0m \u0111\u1ea1i l\u00fd k\u00e8m theo L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9.<\/em><\/span><\/p>\n

C\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng, c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng khi b\u00e1n h\u00e0ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh giao cho ng\u01b0\u1eddi mua, \u0111\u1ed3ng th\u1eddi l\u1eadp B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a b\u00e1n ra g\u1eedi v\u1ec1 c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a g\u1eedi b\u00e1n (g\u1ecdi chung l\u00e0 c\u01a1 s\u1edf giao h\u00e0ng) \u0111\u1ec3 c\u01a1 s\u1edf giao h\u00e0ng l\u1eadp h\u00f3a \u0111\u01a1n GTGT cho h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 giao cho c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng, c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf c\u00f3 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 doanh s\u1ed1 h\u00e0ng h\u00f3a b\u00e1n ra l\u1edbn, B\u1ea3ng k\u00ea c\u00f3 th\u1ec3 l\u1eadp cho 05 ng\u00e0y hay 10 ng\u00e0y m\u1ed9t l\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a b\u00e1n ra c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf GTGT kh\u00e1c nhau ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ri\u00eang cho h\u00e0ng h\u00f3a b\u00e1n ra theo t\u1eebng nh\u00f3m thu\u1ebf su\u1ea5t.<\/em><\/span><\/p>\n

C\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng, c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng xu\u1ea5t b\u00e1n cho ng\u01b0\u1eddi mua v\u00e0 \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n GTGT c\u1ee7a c\u01a1 s\u1edf giao h\u00e0ng xu\u1ea5t cho. <\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a c\u01a1 s\u1edf kinh doanh n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd, th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 thu mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n, xu\u1ea5t b\u00e1n v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u00ec khi \u0111i\u1ec1u chuy\u1ec3n, xu\u1ea5t b\u00e1n, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT.<\/em>\u201d<\/em><\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi, t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 156\/2013\/TT \u2013 BTC<\/a> quy \u0111\u1ecbnh:<\/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

Nh\u01b0 v\u1eady, theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean c\u00f3 th\u1ec3 t\u00f3m t\u1eaft c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n khi xu\u1ea5t h\u00e0ng h\u00f3a cho c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n
Lo\u1ea1i giao d\u1ecbch<\/span><\/strong><\/span><\/td>\nChuy\u1ec3n giao h\u00e0ng gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u1edbi c\u01a1 s\u1edf tr\u01b0c thu\u1ed9c h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/strong><\/span><\/td>\nChuy\u1ec3n giao h\u00e0ng gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1eb7c gi\u1eefa c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u1edbi nhau<\/span><\/strong>\u00a0<\/span><\/span><\/td>\nChuy\u1ec3n giao h\u00e0ng t\u1eeb c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, gia c\u00f4ng, l\u1eafp r\u00e1p c\u00f3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu \u0111\u00f3ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh m\u00e0 tr\u1ee5 s\u1edf ch\u00ednh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/strong><\/span><\/td>\n<\/tr>\n
\u0110i\u1ec1u ki\u1ec7n b\u1ed5 sung<\/span><\/td>\n\u00a0<\/span><\/td>\nN\u1ebfu l\u00e0 c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd, k\u00ea khai n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 thu mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u1ec3 chuy\u1ec3n, xu\u1ea5t b\u00e1n v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u01a1 s\u1edf kinh doanh<\/span><\/td>\nN\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n<\/span><\/td>\nXu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng<\/span>\u00a0<\/span><\/td>\nCh\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/span><\/td>\nC\u00f3 th\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n thu\u1ebf GTGT ho\u1eb7c Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9. C\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua, \u0111\u1ed3ng th\u1eddi l\u1eadp B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a b\u00e1n ra g\u1eedi v\u1ec1 c\u01a1 s\u1edf giao h\u00e0ng \u0111\u1ec3 c\u01a1 s\u1edf giao h\u00e0ng l\u1eadp h\u00f3a \u0111\u01a1n GTGT cho h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 giao cho c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c . C\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng xu\u1ea5t b\u00e1n v\u00e0 \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u1eefng h\u00f3a \u0111\u01a1n GTGT m\u00e0 c\u01a1 s\u1edf giao h\u00e0ng xu\u1ea5t cho.<\/span><\/td>\nXu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u00fa \u00fd<\/strong><\/span>: \u0110\u1ed1i v\u1edbi nh\u1eefng h\u00e0ng h\u00f3a xu\u1ea5t lu\u00e2n chuy\u1ec3n ph\u1ee5c v\u1ee5 qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, c\u0103n c\u1ee9 theo \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT \u2013 BTC<\/a> (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u 5 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC v\u00e0 s\u1eeda \u0111\u1ed5i l\u1ea7n k\u1ebf ti\u1ebfp t\u1ea1i kho\u1ea3n 7 \u0111i\u1ec1u 3 th\u00f4ng t\u01b0 26\/2015\/TT – BTC<\/a>):<\/span><\/p>\n

“b) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t)”<\/em><\/span><\/p>\n

Chi ti\u1ebft Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c m\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y \u00a0Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/a><\/strong><\/span><\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/h2>\n

T\u1ea1i \u0110i\u1ec3m 6 v\u00e0 ti\u1ebft b \u0110i\u1ec3m 7 Kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 219\/2013\/TT \u2013 BTC<\/a> h\u01b0\u1edbng d\u1eabn Lu\u1eadt thu\u1ebf GTGT 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 c\u1ee7a Lu\u1eadt thu\u1ebf GTGT quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c6. <\/em>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 h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \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.<\/em><\/span><\/p>\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 h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT, k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/em>\u201d<\/em><\/span><\/p>\n

\u201c7. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c:<\/span><\/p>\n

\u2026<\/span><\/p>\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 h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\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 h\u00f3a \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.<\/em>\u201d<\/em><\/span><\/p>\n

T\u00f3m l\u1ea1i, vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ho\u1eb7c gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n
\u0110\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n<\/span><\/strong><\/span><\/td>\n\u0110\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u1ebfn<\/span><\/strong><\/span><\/td>\n\u0110\u01a1n v\u1ecb h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp (ho\u1eb7c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ea7y \u0111\u1ee7) \u0111\u1ebfn \u0110\u01a1n v\u1ecb h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp (ho\u1eb7c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ea7y \u0111\u1ee7)<\/span><\/strong><\/span><\/td>\n\u0110\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n \u0111\u1ebfn C\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c c\u00f3 100% v\u1ed1n ho\u1eb7c C\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c c\u00f3 100% v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n \u0111\u1ebfn C\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c c\u00f3 100% v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n<\/span>\u00a0<\/span><\/strong><\/span><\/td>\n<\/tr>\n
\u0110i\u1ec1u ki\u1ec7n b\u1ed5 sung<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nN\u1ebfu \u0111i\u1ec1u chuy\u1ec3n theo gi\u00e1 tr\u1ecb ghi tr\u00ean s\u1ed5 s\u00e1ch ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT<\/span><\/td>\nN\u1ebfu \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n khi \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n cho \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf<\/span><\/td>\n<\/tr>\n
Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/td>\nKh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0ng ph\u1ea3i c\u00f3 l\u1ec7nh chuy\u1ec3n \u0111i\u1ec1u chuy\u1ec3n v\u00e0 booj h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n<\/span><\/td>\nPh\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT nh\u01b0 quy \u0111\u1ecbnh<\/span><\/td>\nKh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT nh\u01b0ng ph\u1ea3i c\u00f3 L\u1ec7nh ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n v\u00e0 b\u1ed9 h\u1ed3 s\u01a1 T\u00e0i s\u1ea3n<\/span><\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n GTGT, k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u01b0u \u00fd<\/strong><\/span>: \u0110\u1ec3 hi\u1ec3u r\u00f5 \u0111\u01b0\u1ee3c s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o nh\u1eefng b\u00e0i d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

Chi ti\u1ebft Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/a><\/strong><\/span><\/p>\n

Chi ti\u1ebft Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/a><\/strong><\/span><\/p>\n

Chi ti\u1ebft Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNCN v\u00e0 thu\u1ebf TT\u0110B c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb trong c\u00e1c giao d\u1ecbch mua b\u00e1n \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec s\u1eed d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o? Gi\u1ea3 s\u1eed khi xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1edbi nhau th\u00ec c\u00f3 c\u1ea7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb khi xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":18901,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2268],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18766"}],"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=18766"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18766\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18901"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18766"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}