{"id":19694,"date":"2015-12-12T03:49:55","date_gmt":"2015-12-12T03:49:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19694"},"modified":"2016-12-07T07:52:15","modified_gmt":"2016-12-07T07:52:15","slug":"dieu-kien-ho-so-hoan-thue-gtgt-xuat-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19694","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-19773\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/images1.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/images1.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/images1-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng t\u01b0 219\/2013\/TT-BTC. N\u1ebfu doanh nghi\u1ec7p thi\u1ebfu m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u00f3, s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, ho\u1eb7c ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra. V\u1eady n\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p 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 c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra hay kh\u00f4ng v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o hay kh\u00f4ng? <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb qua b\u00e0i vi\u1ebft <b>\u0110i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u<\/b><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 16 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb\u00a0thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft b\u00e0i vi\u1ebft\u00a0\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-hoan-thue-gia-tri-gia-tang-doi-voi-hoat-dong-xuat-khau\/\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i b\u00e0i\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-va-dieu-kien-de-duoc-hoan-thue-xuat-nhap-khau-nhu-the-nao\/\">Th\u1ee7 t\u1ee5c v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"color: #000000;\">2. \u0110i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u, Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 nh\u01b0 \u0111\u00e3 n\u00eau \u1edf tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 nh\u01b0ng h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c kh\u00f4ng ph\u00f9 h\u1ee3p c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 17, M\u1ee5c I, Ch\u01b0\u01a1ng III <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a>\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cC\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 h\u00f3a \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.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 ch\u1ec9 \u0111\u1ea1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i C\u00f4ng v\u0103n s\u1ed1<a href=\"http:\/\/thuvienphapluat.vn\/phap-luat\/tim-van-ban.aspx?keyword=10492\/BTC-TCT&amp;area=2&amp;type=0&amp;match=False&amp;vc=True&amp;lan=1\">\u00a0<\/a>10492\/BTC-TCT\u00a0ng\u00e0y 30\/7\/2015 v\/v t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf GTGT:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>T\u1ea1i \u0111i\u1ec3m 7: &#8220;Kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;- Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u ch\u00ednh, ph\u1ee5, \u0111\u01b0\u1eddng m\u00f2n, l\u1ed1i m\u1edf bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n,&#8230; kh\u00f4ng c\u00f3 ho\u1eb7c c\u00f3 nh\u01b0ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00f9 h\u1ee3p gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb: h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u; t\u1edd khai h\u1ea3i quan c\u00f3 x\u00e1c nh\u1eadn th\u1ef1c xu\u1ea5t c\u1ee7a c\u01a1 quan H\u1ea3i quan; h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u\/h\u00f3a \u0111\u01a1n GTGT; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua v\u00e0o, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh v\u1ec1 v\u1eadn t\u1ea3i.&#8221;&#8216;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u00a0quy \u0111\u1ecbnh tr\u00ean,\u00a0doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u hay coi nh\u01b0 xu\u1ea5t kh\u1ea9u kh\u00f4ng c\u00f3, ho\u1eb7c c\u00f3 nh\u01b0ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00f9 h\u1ee3p gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb c\u0169ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. V\u00ed d\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y ghi tr\u00ean H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u00fang v\u1edbi ng\u00e0y h\u1ee3p \u0111\u1ed3ng tr\u00ean ho\u00e1 \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai H\u1ea3i quan l\u00e0 h\u00e0ng v\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng thu\u1ef7, nh\u01b0ng l\u1ea1i c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng b\u1ed9<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">&#8230;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 vi\u1ec7c n\u00e0y, c\u00e1c b\u1ea1n tham kh\u1ea3o\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-5041tct-kk-ngay-30112015-ve-viec-hoan-thue-gtgt\/\">C\u00f4ng v\u0103n 5041\/TCT-KK<\/a>.\u00a0ng\u00e0y 30\/11\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng t\u01b0 219\/2013\/TT-BTC. N\u1ebfu doanh nghi\u1ec7p thi\u1ebfu m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u00f3, s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, ho\u1eb7c ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra. V\u1eady n\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p 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 c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra hay kh\u00f4ng v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o hay kh\u00f4ng? K\u1ebf to\u00e1n Centax xin chia s\u1ebb qua b\u00e0i vi\u1ebft \u0110i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19773,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2386],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19694"}],"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=19694"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19694\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19773"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19694"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}