{"id":19989,"date":"2015-12-28T09:41:02","date_gmt":"2015-12-28T09:41:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19989"},"modified":"2016-12-05T07:15:32","modified_gmt":"2016-12-05T07:15:32","slug":"xu-ly-thue-gtgt-khi-mat-hang-chuyen-tu-chiu-thue-sang-khong-chiu-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19989","title":{"rendered":"X\u1eed l\u00fd thu\u1ebf GTGT khi m\u1eb7t h\u00e0ng chuy\u1ec3n t\u1eeb ch\u1ecbu thu\u1ebf sang kh\u00f4ng ch\u1ecbu thu\u1ebf"},"content":{"rendered":"<h2><span style=\"font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-20146\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Xu-ly-thue-GTGT-khi-mat-hang-chuyen-tu-chiu-thue-sang-khong-chiu-thue-anh-chinh.jpg\" alt=\"X\u1eed l\u00fd thu\u1ebf GTGT khi m\u1eb7t h\u00e0ng chuy\u1ec3n t\u1eeb ch\u1ecbu thu\u1ebf sang kh\u00f4ng ch\u1ecbu thu\u1ebf\" width=\"200\" height=\"117\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch, nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 nh\u1eefng m\u1eb7t h\u00e0ng \u0111ang ch\u1ecbu thu\u1ebf, chuy\u1ec3n sang kh\u00f4ng ch\u1ecbu thu\u1ebf. Khi chuy\u1ec3n \u0111\u1ed5i nh\u01b0 th\u1ebf, s\u1ed1 thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o?<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\"> K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0<strong>X\u1eed l\u00fd thu\u1ebf GTGT khi m\u1eb7t h\u00e0ng chuy\u1ec3n t\u1eeb ch\u1ecbu thu\u1ebf sang kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. Nh\u1eefng m\u1eb7t h\u00e0ng chuy\u1ec3n t\u1eeb ch\u1ecbu thu\u1ebf sang kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1eeb n\u0103m 2015<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> \u0111\u00e3 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u1ec1 thu\u1ebf GTGT, trong \u0111\u00f3 c\u00f3 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u00a0m\u1eb7t\u00a0h\u00e0ng t\u1eeb ch\u1ecbu thu\u1ebf GTGT sang kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u00f3n;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. X\u1eed l\u00fd thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb c\u1ee7a nh\u1eefng m\u1eb7t h\u00e0ng t\u1eeb ch\u1ecbu thu\u1ebf sang kh\u00f4ng ch\u1ecbu thu\u1ebf<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n 9.b \u0111i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n X\u1eed l\u00fd thu\u1ebf GTGT khi m\u1eb7t h\u00e0ng chuy\u1ec3n t\u1eeb ch\u1ecbu thu\u1ebf sang kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">&#8220;14a. 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, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t:\u00a0<\/span><span lang=\"VI\">h\u00e2n b\u00f3n, 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, t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd, th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c ti\u00eau th\u1ee5 trong n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh 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 h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 th\u00e1ng 2015 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf v\u00e0 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u\u00a0<\/span><\/em><em><span lang=\"VI\">18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y\u201d<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a nh\u1eefng m\u1eb7t h\u00e0ng \u0111ang t\u1eeb ch\u1ecbu thu\u1ebf, chuy\u1ec3n sang kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u00e0n thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-3942tct-cs-khau-tru-hoan-thue-gia-tri-gia-tang-2015\/\" target=\"_blank\">c\u00f4ng v\u0103n s\u1ed1 3942\/TCT-CS<\/a> ng\u00e0y 24\/9\/2015 v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y<\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>X\u1eed l\u00fd thu\u1ebf GTGT khi m\u1eb7t h\u00e0ng chuy\u1ec3n t\u1eeb ch\u1ecbu thu\u1ebf sang kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau: Ho\u00e0n thu\u1ebf ho\u1eb7c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf.<\/p>\n","protected":false},"author":7,"featured_media":20158,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2440],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19989"}],"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=19989"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19989\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20158"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19989"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}