{"id":20024,"date":"2015-12-30T21:22:55","date_gmt":"2015-12-30T21:22:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20024"},"modified":"2016-12-05T07:19:14","modified_gmt":"2016-12-05T07:19:14","slug":"huong-dan-hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20024","title":{"rendered":"H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf GTGT m\u1edbi nh\u1ea5t"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-20182\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/hoan-thue-gtgt.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf GTGT m\u1edbi nh\u1ea5t\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/hoan-thue-gtgt.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/hoan-thue-gtgt-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh <a href=\"https:\/\/centax.dsoftware.vn\/so-18832btc-tct-vv-huong-dan-sua-doi-bo-sung-cong-van-so-10492btc-tct-va-cong-van-so-13822btc-tct\/\">C\u00f4ng v\u0103n\u00a018832\/BTC-TCT <\/a>ng\u00e0y 17\/12\/2015 s\u1eeda \u0111\u1ed5i C\u00f4ng V\u0103n s\u1ed1: 10492\/BTC-TCT\u00a0v\u00e0 C\u00f4ng v\u0103n\u00a013822\/BTC-TCT\u00a0v\u1ec1 qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0<strong>H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf GTGT m\u1edbi nh\u1ea5t<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng v\u0103n 18832\/BTC-TCT\u00a0n\u00eau r\u00f5 <em>\u201c\u01afu ti\u00ean chi ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 doanh s\u1ed1 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 ho\u1eb7c n\u0103m hi\u1ec7n t\u1ea1i chi\u1ebfm t\u1ef7 tr\u1ecdng t\u1eeb 51% tr\u1edf l\u00ean trong t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 tr\u00ean t\u1edd khai thu\u1ebf gia tr\u1ecb gia t\u0103ng\u201d<\/em>.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u00f4ng v\u0103n 18832\/BTC-TCT\u00a0quy \u0111i\u0323nh thu\u0309 tu\u0323c k\u00ea khai, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif; color: #000000;\">1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf k\u00e8m theo B\u1ea3ng k\u00ea s\u1ed1 thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p, co\u0300n n\u01a1\u0323 c\u1ee7a Tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 chi nh\u00e1nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>2. \u0110\u1ed1i v\u1edbi chi nh\u00e1nh th\u1ef1c hi\u1ec7n k\u00ea khai<\/strong><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh \u1ee7y quy\u1ec1n b\u1eb1ng v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">G\u1eedi k\u00e8m B\u1ea3ng k\u00ea s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, co\u0300n n\u01a1\u0323 c\u1ee7a Tr\u1ee5 s\u1edf ch\u00ednh, c\u00e1c chi nh\u00e1nh v\u00e0 \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>3. V\u1ec1 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong th\u1eddi h\u1ea1n 01 ng\u00e0y l\u00e0m vi\u1ec7c (Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 2) k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, c\u01a1 quan Thu\u1ebf ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n cho c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd NNT c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ee3 thu\u1ebf \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf\u00a0c\u1ee7a doanh ngh\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">4. V\u1ec1 h\u1ed3 s\u01a1\u00a0thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0110i\u1ec3m 3 c\u00f4ng v\u0103n s\u1ed1 13822\/BTC-TCT nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau c\u0169ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">Tr\u01b0\u1edbc \u0111\u00f3 c\u00f3 h\u00e0nh vi vi ph\u1ea1m qua thanh tra, ki\u1ec3m tra ph\u1ea3i <\/span>chuy\u1ec3n <span lang=\"VI\">sang ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf l\u00e0 k\u1ec3 t\u1eeb khi h\u00e0nh vi vi ph\u1ea1m b\u1ecb ph\u00e1t hi\u1ec7n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u00e0 trong v\u00f2ng 2 n\u0103m <\/span><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ed9c danh s\u00e1ch doanh nghi\u1ec7p r\u1ee7i ro \u0111\u00e3 \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra n\u0103m 2016 c\u1ee7a c\u01a1 quan Thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9, T\u1ed5ng c\u1ee5c ph\u00ea duy\u1ec7t.<\/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 C\u00f4ng v\u0103n\u00a018832\/BTC-TCT <a href=\"https:\/\/centax.dsoftware.vn\/so-18832btc-tct-vv-huong-dan-sua-doi-bo-sung-cong-van-so-10492btc-tct-va-cong-van-so-13822btc-tct\/\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf GTGT m\u1edbi nh\u1ea5t theo c\u00f4ng v\u0103n s\u1ed1 18832\/BTC-TCT do B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 17\/12\/2015<\/p>\n","protected":false},"author":7,"featured_media":20182,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2627,3975],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20024"}],"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=20024"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20024\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20182"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20024"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}