{"id":20251,"date":"2016-01-07T10:01:30","date_gmt":"2016-01-07T10:01:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20251"},"modified":"2016-01-18T00:03:25","modified_gmt":"2016-01-18T00:03:25","slug":"hoi-dap-04","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20251","title":{"rendered":"H\u1ecfi \u0110\u00e1p 04"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1:<\/strong>\u00a0<\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p t\u00f4i k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. Khi xu\u1ea5t b\u00e1n h\u00e0ng, trong h\u1ee3p \u0111\u1ed3ng c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 ph\u1ea7n thu\u1ebf GTGT 10%. V\u1eady ch\u00fang t\u00f4i ph\u1ea3i vi\u1ebft nh\u01b0 th\u1ebf n\u00e0o tr\u00ean h\u00f3a \u0111\u01a1n?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi: <\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 1, \u0110i\u1ec3m b quy \u0111\u1ecbnh v\u1ec1 doanh thu nh\u01b0 sau<\/span>
\n “b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean do C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng, n\u00ean khi c\u00f4ng ty xu\u1ea5t h\u00f3a \u0111\u01a1n cho ch\u1ee7 \u0111\u1ea7u t\u01b0, tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ghi t\u1ed5ng gi\u00e1 thanh to\u00e1n, trong \u0111\u00f3 \u0111\u00e3 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT 10 %.<\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/u> C\u00f4ng ty A xu\u1ea5t h\u00e0ng cho c\u00f4ng ty B v\u1edbi tr\u1ecb gi\u00e1 110.000.000 \u0111\u1ed3ng theo h\u00f3a \u0111\u01a1n GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%.<\/span><\/p>\n

Nh\u01b0 v\u1eady, trong tr\u1ecb gi\u00e1 xu\u1ea5t \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT l\u00e0 10.000.000 \u0111\u1ed3ng. Doanh nghi\u1ec7p ghi tr\u00ean h\u00f3a \u0111\u01a1n xu\u1ea5t h\u00e0ng\u00a0 t\u1ed5ng gi\u00e1 thanh to\u00e1n l\u00e0 110.000.000 \u0111\u1ed3ng (\u0111\u00e3 bao g\u1ed3m VAT).<\/span><\/p>\n

V\u00ed d\u1ee5 2<\/span>: N\u1ebfu c\u00f4ng ty B xu\u1ea5t h\u00e0ng cho kh\u00e1ch v\u1edbi gi\u00e1 tr\u1ecb theo h\u1ee3p \u0111\u1ed3ng l\u00e0 100.000.000\u0111, tho\u1ea3 thu\u1eadn thu\u1ebf 10%, \u00a0nh\u01b0ng lai xu\u1ea5t ho\u00e1 \u0111\u01a1n theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, th\u00ec ti\u1ec1n h\u00e0ng thanh to\u00e1n l\u00e0 110.000.000 \u0111, nh\u01b0ng ph\u1ea3i th\u1ed1ng nh\u1ea5t l\u1ea1i v\u1edbi kh\u00e1ch h\u00e0ng l\u00e0 110.000.000 \u0111 n\u00e0y \u0111\u00e3 bao g\u1ed3m thu\u1ebf tr\u1ef1c ti\u1ebfp<\/span><\/p>\n

C\u00e2u h\u1ecfi 2:<\/strong>\u00a0<\/strong><\/span><\/p>\n

Trong th\u00e1ng 4\/2015 doanh nghi\u1ec7p c\u00f3 t\u1ed5ng c\u1ed9ng doanh s\u1ed1 b\u00e1n l\u1ebb l\u00e0 100.000.000 \u0111\u1ed3ng th\u00ec ch\u1ec9 c\u1ea7n xu\u1ea5t m\u1ed9t ho\u00e1 \u0111\u01a1n b\u00e1n l\u1ebb hay ph\u1ea3i t\u00e1ch ra cho t\u1eebng kh\u00e1ch h\u00e0ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2 quy \u0111\u1ecbnh c\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span>
\n “Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i l\u1ea7n, ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n\u201d ho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\u201d.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 18 quy \u0111\u1ecbnh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span>
\n “1. B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng gi\u00e1 thanh to\u00e1n d\u01b0\u1edbi 200.000 \u0111\u1ed3ng m\u1ed7i l\u1ea7n th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua y\u00eau c\u1ea7u l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n.
\n2. Khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea b\u00e1n l\u1ebb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi l\u1eadp B\u1ea3ng k\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec B\u1ea3ng k\u00ea b\u00e1n l\u1ebb ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d v\u00e0 \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean B\u1ea3ng k\u00ea theo th\u1ee9 t\u1ef1 b\u00e1n h\u00e0ng trong ng\u00e0y (m\u1eabu s\u1ed1 5.6 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\n3. Cu\u1ed1i m\u1ed7i ng\u00e0y, c\u01a1 s\u1edf kinh doanh l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ghi s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 trong ng\u00e0y th\u1ec3 hi\u1ec7n tr\u00ean d\u00f2ng t\u1ed5ng c\u1ed9ng c\u1ee7a b\u1ea3ng k\u00ea, k\u00fd t\u00ean v\u00e0 gi\u1eef li\u00ean giao cho ng\u01b0\u1eddi mua, c\u00e1c li\u00ean kh\u00e1c lu\u00e2n chuy\u1ec3n theo quy \u0111\u1ecbnh. Ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua\u201d tr\u00ean h\u00f3a \u0111\u01a1n n\u00e0y ghi l\u00e0 \u201cb\u00e1n l\u1ebb kh\u00f4ng giao h\u00f3a \u0111\u01a1n\u201d.”<\/em><\/span><\/p>\n

Theo th\u00f4ng t\u01b0 39\/2014\/TT-BTC th\u00ec nh\u1eefng giao d\u1ecbch cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 200.000 \u0111 tr\u1edf l\u00ean cho m\u1ed7i l\u1ea7n th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, hay theo th\u00f4ng t\u01b0 78\/2014\/TT-BTC nh\u1eefng giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf h\u01a1n 200.000 \u0111 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua \u0111\u1ec1 ngh\u1ecb l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

V\u1eady theo quy \u0111\u1ecbnh tr\u00ean th\u00ec t\u00f9y v\u00e0o s\u1ed1 ti\u1ec1n thanh to\u00e1n trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, tu\u1ef3 v\u00e0o y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng c\u00f3 l\u1ea5y ho\u00e1 \u0111\u01a1n \u00a0hay kh\u00f4ng, \u0111\u1ec3 c\u00f4ng ty b\u1ea1n xu\u1ea5t ho\u00e1 \u0111\u01a1n cho kh\u00e1ch<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y ho\u00e1 \u0111\u01a1n, th\u00ec b\u1ea1n n\u00ean t\u1eadp h\u1ee3p th\u00e0nh b\u1ea3ng k\u00ea \u0111\u1ec3 xu\u1ea5t m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i ng\u00e0y, ho\u1eb7c trong 5 hay 10 ng\u00e0y tu\u1ef3 v\u00e0o doanh thu nhi\u1ec1u hay \u00edt.<\/span><\/p>\n

C\u00e2u h\u1ecfi 3:<\/strong>\u00a0<\/strong><\/span><\/p>\n

C\u00f4ng ty c\u00f3 nhu c\u1ea7u \u0111\u0103ng k\u00fd ghi h\u00f3a \u0111\u01a1n theo t\u1eebng c\u1eeda h\u00e0ng, t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00f3a \u0111\u01a1n li\u00ean ti\u1ebfp th\u00ec th\u1ee7 t\u1ee5c nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec3m d, Kho\u1ea3n 1, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span>
\n \u201c<\/em>d) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f9ng s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n chia cho t\u1eebng c\u01a1 s\u1edf trong to\u00e0n h\u1ec7 th\u1ed1ng th\u00ec t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i c\u00f3 s\u1ed5 theo d\u00f5i ph\u00e2n b\u1ed5 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n cho t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, t\u1eebng c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m. C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong ph\u1ea1m vi s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e2n chia.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m \u0111\u1ed3ng th\u1eddi c\u00f9ng s\u1eed d\u1ee5ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c truy xu\u1ea5t ng\u1eabu nhi\u00ean t\u1eeb m\u1ed9t m\u00e1y ch\u1ee7 th\u00ec t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c truy xu\u1ea5t ng\u1eabu nhi\u00ean c\u1ee7a c\u00e1c c\u01a1 s\u1edf b\u00e1n h\u00e0ng v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m. Th\u1ee9 t\u1ef1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn cho h\u00f3a \u0111\u01a1n truy xu\u1ea5t to\u00e0n h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n theo t\u1eebng c\u1eeda h\u00e0ng, t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00f3a \u0111\u01a1n li\u00ean ti\u1ebfp th\u00ec h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n chia cho t\u1eebng c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c. C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong ph\u1ea1m vi \u0111\u01b0\u1ee3c ph\u00e2n chia v\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i hay truy xu\u1ea5t ng\u1eabu nhi\u00ean c\u1ee7a c\u00e1c c\u01a1 s\u1edf b\u00e1n h\u00e0ng v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m. \u0110\u1ed3ng th\u1eddi c\u00f4ng ty ph\u1ea3i m\u1edf s\u1ed5 theo d\u00f5i vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb c\u1ee7a m\u00ecnh<\/span><\/p>\n

C\u00e2u h\u1ecfi 4:<\/strong>\u00a0<\/strong><\/span><\/p>\n

C\u00f4ng ty em c\u00f3 mua m\u00e1y m\u00f3c c\u1ee7a c\u00f4ng ty A, nh\u01b0ng b\u1ecb sai m\u00e3 s\u1ed1 thu\u1ebf. C\u00f4ng ty em ch\u01b0a k\u00ea khai thu\u1ebf \u0111\u1ea7u v\u00e0o. V\u1eady em x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 2, \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>\u0110i\u1ec1u 20. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/em><\/strong><\/span><\/p>\n

\u201c<\/em>2. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea3i h\u1ee7y b\u1ecf, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/em>\u201d\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec b\u00ean b\u1ea1n v\u00e0 c\u00f4ng ty A ch\u1ec9 c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai, tr\u00ean bi\u00ean b\u1ea3n ghi r\u00f5 l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n v\u00e0 c\u00f4ng ty A l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

C\u00e2u h\u1ecfi 5:<\/strong>\u00a0<\/strong><\/span><\/p>\n

B\u00ean em (t\u1ea1m g\u1ecdi l\u00e0 B) c\u00f3 tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng A n\u01b0\u1edbc ngo\u00e0i (\u1edf M\u1ef9) mua h\u00e0ng cty em\u00a0 tr\u1ea3 b\u1eb1ng USD v\u00e0 h\u1ecd ch\u1ec9 \u0111\u1ecbnh giao h\u00e0ng cho 2 \u0111\u1ed1i t\u00e1c b\u00ean h\u1ecd \u0111\u1ec1u \u1edf Vi\u1ec7t Nam:<\/span>
\n 1. A ch\u1ec9 \u0111\u1ecbnh B giao h\u00e0ng cho C \u1edf Vi\u1ec7t Nam, C l\u00e0 doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c khu phi thu\u1ebf quan.<\/span>
\n 2. A ch\u1ec9 \u0111\u1ecbnh B giao h\u00e0ng cho D \u1edf Vi\u1ec7t Nam, D l\u00e0 doanh nghi\u1ec7p thu\u1ed9c khu ch\u1ebf xu\u1ea5t.<\/span>
\n Em mu\u1ed1n h\u1ecfi v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 nh\u01b0 hai tr\u01b0\u1eddng h\u1ee3p tr\u00ean th\u00ec b\u00ean B ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n VAT cho A ph\u1ea3i kh\u00f4ng \u1ea1 ? v\u00e0 c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u1ec1u xu\u1ea5t h\u00f3a \u0111\u01a1n ch\u1ecbu thu\u1ebf VAT 10% cho A quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 ng\u00e0y xu\u1ea5t h\u00f3a \u0111\u01a1n ?\u00a0 Hay l\u00e0 TH 1 ch\u1ecbu thu\u1ebf\u00a0 VAT 10%, TH 2 ch\u1ecbu thu\u1ebf 0%? <\/span>
\n V\u00e0 v\u1ea5n \u0111\u1ec1 n\u1eefa l\u00e0 A ch\u1ec9 y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eady v\u1edbi h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i th\u00ec n\u1ed9i dung v\u00e0 s\u1ed1 ti\u1ec1n ghi tr\u00ean \u0111\u00f3 c\u00f3 gi\u1ed1ng VAT kh\u00f4ng? Ho\u1eb7c l\u00e0 ghi gi\u00e1 tr\u1ecb tr\u01b0\u1edbc thu\u1ebf ho\u1eb7c l\u00e0 ghi gi\u00e1 tr\u1ecb sau thu\u1ebf?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

1. Theo th\u00f4ng t\u01b0 119\/2014\/TT-BTC t\u1ea1i kho\u1ea3n 7, \u0111i\u1ec1u 3 s\u1eeda \u0111\u1ed5i th\u00f4ng t\u01b0 219\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

\u201c7. S\u1eeda \u0111\u1ed5i kho\u1ea3n 4 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/em><\/span>
\n \u201cH\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i. Ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan\u201d.\u201d<\/em><\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 39\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh: S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 thay th\u1ebf h\u00f3a \u0111\u01a1n xu\u1ea5t nh\u1eadp kh\u1ea9u khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i v\u00e0 d\u00f9ng h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng khi xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201cV\u1ec1 b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i, B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 thay th\u1ebf h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o khu phi thu\u1ebf quan th\u00ec trong b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 39\/2014\/TT-BTC ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/em><\/span><\/p>\n

Theo th\u00f4ng t\u01b0 219\/2014\/TT-BTC t\u1ea1i kho\u1ea3n 1, \u0111i\u1ec1u 9 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 0% nh\u01b0 sau:<\/span>
\n \u201c<\/em>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/em>.\u201d.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, theo Th\u00f4ng t\u01b0 119\/2014\/TT-BTC, t\u1eeb 1\/9\/2014 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t\u00a0 nh\u1eadp kh\u1ea9u kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT, ho\u1eb7c h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u n\u1eefa. Do \u0111\u00f3 khi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c v\u00e0o khu phi thu\u1ebf quan th\u00ec doanh nghi\u1ec7p s\u1eed d\u1ee5ng invoice (h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i). Khi s\u1eeda d\u1ee5ng invoice, b\u1ea1n d\u00f9ng theo th\u00f4ng l\u1ec7 , kh\u00f4ng c\u1ea7n xin ph\u00e9p ph\u00e1t h\u00e0nh.<\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean quy \u0111\u1ecbnh tr\u00ean, h\u00e0ng h\u00f3a b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t 0%. Tr\u01b0\u1eddng h\u1ee3p 2 s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t 0% do Doanh nghi\u1ec7p D thu\u1ed9c khu ch\u1ebf xu\u1ea5t, c\u00f2n tr\u01b0\u1eddng h\u1ee3p 1 v\u1eabn ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t 10% nh\u01b0 b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

2. N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i:<\/span><\/p>\n

\"Hoi<\/span><\/p>\n

V\u1ec1 c\u01a1 b\u1ea3n h\u00f3a \u0111\u01a1n s\u1ebd g\u1ed3m nh\u1eefng n\u1ed9i dung ch\u00ednh sau:<\/span><\/p>\n