{"id":18943,"date":"2015-11-25T08:06:39","date_gmt":"2015-11-25T08:06:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18943"},"modified":"2016-12-13T06:17:21","modified_gmt":"2016-12-13T06:17:21","slug":"nhung-luu-y-khi-xuat-hang-hoa-cho-bieu-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18943","title":{"rendered":"Nh\u1eefng l\u01b0u \u00fd khi xu\u1ea5t h\u00e0ng ho\u00e1 cho bi\u1ebfu t\u1eb7ng"},"content":{"rendered":"

\"Nh\u1eefng<\/h2>\n

Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 cho bi\u1ebfu t\u1eb7ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng. C\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 cho bi\u1ebfu t\u1eb7ng. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n m\u1ed9t s\u1ed1 Nh\u1eefng l\u01b0u \u00fd khi xu\u1ea5t h\u00e0ng ho\u00e1 cho bi\u1ebfu t\u1eb7ng<\/span><\/p>\n

1. Ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 cho bi\u1ebfu t\u1eb7ng<\/span><\/strong><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0111i\u1ec1u 3 th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec3m b kho\u1ea3n 1 \u0111i\u1ec1u 16 th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c l\u1eadp ho\u00e1 \u0111\u01a1n nh\u01b0 sau:<\/span>
\n \u201cb) 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).\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0khi xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, cho, bi\u1ebfu, t\u1eb7ng th\u00ec \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Thu\u1ebf GTGT\u00a0c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng<\/strong><\/span><\/p>\n

2.1 Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng<\/span><\/strong><\/h3>\n

Kho\u1ea3n 5 \u0111i\u1ec1u 14 th\u00f4ng t\u01b0 219\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u01b0 sau::<\/span><\/p>\n

\u201c5.\u00a0Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 h\u00e0ng h\u00f3a mua ngo\u00e0i ho\u1eb7c h\u00e0ng h\u00f3a 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 h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho, bi\u1ebfu, t\u1eb7ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n

L\u01b0u \u00fd: H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 ph\u1ea7n m\u1ec1m, n\u00f4ng s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn, \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1\u2026,n\u1ebfu d\u00f9ng cho, bi\u1ebfu, t\u1eb7ng\u00a0s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/p>\n

2.2 Gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng<\/span><\/h3>\n

Theo kho\u1ea3n 3 v\u00e0 kho\u1ea3n 5 \u0111i\u1ec1u 7 th\u00f4ng t\u01b0 219\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n \u201c3. \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)\u00a0d\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.<\/em><\/span><\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026.<\/em><\/span><\/p>\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.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n

H\u00e0ng ho\u00e1 cho bi\u1ebfu t\u1eb7ng trong nh\u1eefng ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i c\u00f3 \u0111\u0103ng k\u00fd v\u1edbi S\u1ed5 c\u00f4ng th\u01b0\u01a1ng, th\u00ec h\u00e0ng \u00a0ho\u00e1 d\u1ecbch v\u1ee5 xu\u1ea5t cho bi\u1ebfu t\u1eb7ng kh\u00f4ng ch\u1ecbu thu\u1ebf (Gi\u00e1 t\u00ednh thu\u1ebf = 0)<\/span><\/p>\n

H\u00e0ng ho\u00e1 cho bi\u1ebfu t\u1eb7ng kh\u00f4ng\u00a0\u0111\u0103ng k\u00fd v\u1edbi S\u1ed5 c\u00f4ng th\u01b0\u01a1ng, th\u00ec h\u00e0ng \u00a0ho\u00e1 d\u1ecbch v\u1ee5 xu\u1ea5t cho bi\u1ebfu t\u1eb7ng ch\u1ecbu thu\u1ebf. Gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng v\u1edbi gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m<\/span><\/p>\n

Quy \u0111\u1ecbnh 2015 \u0111\u1ed1i v\u1edbi h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

3. Thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng<\/strong><\/span><\/h2>\n

3.1 Chi ph\u00ed \u00a0h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng<\/span><\/strong><\/h3>\n

Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> \u0111\u00e3 ch\u00ednh th\u1ee9c b\u00e3i b\u1ecf \u0111i\u1ec3m 2.21 Kho\u1ea3n 2 \u0110i\u1ec1u 6, Kho\u1ea3n 5 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a>, theo \u0111\u00f3, ph\u1ea7n chi cho qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, kh\u00e1nh ti\u1ebft, chi cho khuy\u1ebfn m\u1ea1i, chi ph\u00ed cho, \u00a0bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng \u0111\u00e3 kh\u00f4ng c\u00f2n b\u1ecb gi\u1edbi h\u1ea1n. Doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh to\u00e0n b\u1ed9 chi ph\u00ed c\u1ee7a\u00a0h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 ghi t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 6 th\u00f4ng t\u01b0 78\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201c1.<\/em>\u00a0Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3\u00a0h\u00f3a\u00a0\u0111\u01a1n mua h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em><\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d<\/em><\/span><\/p>\n

3.2 Doanh thu c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng<\/span><\/strong><\/h3>\n

\u0110i\u1ec1u 7 th\u00f4ng t\u01b0 78\/2014\/TT-BTC kh\u00f4ng h\u1ec1 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf khi xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng.<\/span><\/p>\n

Nh\u01b0 v\u1eady, h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 cho bi\u1ebfu t\u1eb7ng ch\u1ec9 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n, t\u00ednh thu\u1ebf n\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd v\u1edbi S\u1edf c\u00f4ng th\u01b0\u01a1ng, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u01b0\u1ee3c t\u00ednh to\u00e0n b\u1ed9 gi\u00e1 v\u1ed1n v\u00e0o chi ph\u00ed, v\u00e0 kh\u00f4ng t\u00ednh doanh thu.<\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 cho bi\u1ebfu t\u1eb7ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng. C\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 cho bi\u1ebfu t\u1eb7ng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n m\u1ed9t s\u1ed1 Nh\u1eefng l\u01b0u \u00fd khi xu\u1ea5t h\u00e0ng ho\u00e1 cho bi\u1ebfu t\u1eb7ng<\/p>\n","protected":false},"author":7,"featured_media":18977,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2271,3984,3985],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18943"}],"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=18943"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18943\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18977"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18943"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}