{"id":20011,"date":"2015-12-26T19:14:57","date_gmt":"2015-12-26T19:14:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20011"},"modified":"2016-12-05T08:42:29","modified_gmt":"2016-12-05T08:42:29","slug":"quy-dinh-ve-viec-tiep-nhan-mau-06gtgt-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20011","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn m\u1eabu 06\/GTGT c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m"},"content":{"rendered":"

\"Quy<\/h2>\n

Cu\u1ed1i n\u0103m c\u00e1c doanh nghi\u1ec7p ph\u1ea3i xem l\u1ea1i doanh s\u1ed1 \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c n\u1ed9p m\u1eabu 06\/GTGT. \u0110\u1ec3 gi\u00fap cho c\u00e1c b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 tr\u01b0\u1eddng h\u1ee3p n\u1ed9p m\u1eabu 06\/GTGT c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m, K\u1ebf to\u00e1n thu\u1ebf <\/a><\/span>Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n \u00a0b\u00e0i vi\u1ebft:\u00a0Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn m\u1eabu 06 GTGT c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m<\/strong><\/span><\/p>\n

Theo C\u00f4ng v\u0103n s\u1ed1 5460\/TCT-KK <\/a>V\/v ti\u1ebfp nh\u1eadn m\u1eabu 06\/GTGT \u0111\u1ed1i v\u1edbi DN, HTX m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn m\u1eabu 06 GTGT \u0111\u1ed1i v\u1edbi DN, HTX m\u1edbi th\u00e0nh l\u1eadp v\u00e0o qu\u00fd 4 h\u00e0ng n\u0103m (t\u1eeb 01\/10 \u0111\u1ebfn 31\/12)<\/span><\/h2>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT v\u00e0 th\u1eddi gian \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho n\u0103m m\u1edbi th\u00e0nh l\u1eadp v\u00e0 m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo<\/span><\/p>\n

Chi ti\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed1\u00a01097\/TCT-KK<\/a>\u00a0ng\u00e0y 30\/3\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn m\u1eabu 06 GTGT \u0111\u1ed1i v\u1edbi DN, HTX m\u1edbi th\u00e0nh l\u1eadp t\u1eeb 01\/01 \u0111\u1ebfn 30\/9 h\u00e0ng n\u0103m<\/span><\/h2>\n

Doanh nghi\u1ec7p t\u00ednh doanh thu b\u00ecnh qu\u00e2n c\u1ee7a n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp b\u1eb1ng c\u00e1ch, l\u1ea5y doanh thu b\u00ecnh qu\u00e2n c\u1ee7a m\u1ed9t th\u00e1ng trong nh\u1eefng th\u00e1ng m\u1edbi th\u00e0nh l\u1eadp, nh\u00e2n v\u1edbi 12 th\u00e1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu n\u0103m \u0111\u1ea7u ti\u00ean, v\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n