{"id":20261,"date":"2016-01-19T10:05:59","date_gmt":"2016-01-19T10:05:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20261"},"modified":"2016-01-20T09:36:41","modified_gmt":"2016-01-20T09:36:41","slug":"hoi-dap-05","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20261","title":{"rendered":"H\u1ecfi \u0110\u00e1p 05"},"content":{"rendered":"

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

Khi \u0111\u01a1n v\u1ecb t\u00f4i mu\u1ed1n mua h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p cho kh\u00e1ch h\u00e0ng th\u00ec bu\u1ed9c ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf kh\u00f4ng hay ch\u1ec9 gi\u00e1 tr\u1ecb tr\u00ean 20 tri\u1ec7u th\u00ec m\u1edbi c\u1ea7n l\u00e0m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 3, \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p h\u00f3a \u0111\u01a1n do c\u1ee5c thu\u1ebf \u0111\u1eb7t in c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>3. C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb cho vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

…<\/em><\/span><\/p>\n

T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb (m\u1eabu s\u1ed1 3.4 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). C\u0103n c\u1ee9 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb mua b\u00e1n k\u00e8m theo, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u1ebb th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p l\u00e0 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ea5p l\u1ebb.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi \u0111\u01a1n v\u1ecb b\u1ea1n mu\u1ed1n mua h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb \u0111\u1ec3 c\u1ea5p cho kh\u00e1ch h\u00e0ng th\u00ec ch\u1ec9 c\u1ea7n \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb mua b\u00e1n k\u00e8m theo.<\/span><\/p>\n

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

Th\u00e1ng \u00a010\/15 doanh nghi\u1ec7p b\u00e1n h\u00e0ng cho 1 h\u1ed9 kinh doanh, \u0111\u00e3 xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT. Th\u00e1ng 12\/2015 h\u1ed9 kinh doanh tr\u1ea3 l\u1ea1i h\u00e0ng, v\u1eady xin h\u1ecfi h\u1ed9 kinh doanh c\u00f3 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u1ea3 h\u00e0ng cho doanh nghi\u1ec7p kh\u00f4ng?<\/span><\/p>\n

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

Theo M\u1ee5c 2.8, Kho\u1ea3n 2, Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 39\/2014\/TT-BTC v\u1ec1 h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh c\u1ee5 th\u1ec3:<\/span><\/p>\n

\u201c2.8. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, c\u01a1 s\u1edf ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ti\u1ec1n thu\u1ebf GTGT (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, b\u00ean mua v\u00e0 b\u00ean b\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 lo\u1ea1i h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng tr\u1ea3 l\u1ea1i theo gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT theo h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (s\u1ed1 k\u00fd hi\u1ec7u, ng\u00e0y, th\u00e1ng c\u1ee7a h\u00f3a \u0111\u01a1n), l\u00fd do tr\u1ea3 h\u00e0ng v\u00e0 b\u00ean b\u00e1n thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, khi doanh nghi\u1ec7p xu\u1ea5t h\u00e0ng cho m\u1ed9t h\u1ed9 kinh doanh, \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT nh\u01b0ng b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a th\u00ec h\u1ed9 kinh doanh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 gi\u00e1 v\u1ed1n v\u00e0 nguy\u00ean nh\u00e2n tr\u1ea3 l\u1ea1i h\u00e0ng cho doanh nghi\u1ec7p. Trong tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a 2 b\u00ean ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 lo\u1ea1i h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng tr\u1ea3 l\u1ea1i theo gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT v\u00e0 l\u00fd do tr\u1ea3 l\u1ea1i h\u00e0ng cho doanh nghi\u1ec7p.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i \u0111ang thi c\u00f4ng c\u00f4ng tr\u00ecnh A t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 8 t\u1ef7. V\u00e0 kh\u00e1ch h\u00e0ng c\u00f3 thanh to\u00e1n cho l\u00e0m 3 \u0111\u1ee3t<\/span>
\n \u0110\u1ee3t 1: 4 t\u1ef7, \u0110\u1ee3t 2: 2 t\u1ef7, \u0111\u1ee3t 3: 2 t\u1ef7<\/span>
\n V\u1eady cho t\u00f4i h\u1ecfi khi kh\u00e1ch h\u00e0ng thanh to\u00e1n theo t\u1eebng \u0111\u1ee3t c\u00f4ng ty t\u00f4i c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng? Hay sau khi quy\u1ebft to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng cho c\u1ea3 c\u00f4ng tr\u00ecnh c\u00f4ng ty t\u00f4i m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o M\u1ee5c a, Kho\u1ea3n 2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>2. C\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n<\/em><\/span><\/p>\n

    \n
  1. a) Ti\u00eau th\u1ee9c \u201cNg\u00e0y th\u00e1ng n\u0103m\u201d l\u1eadp h\u00f3a \u0111\u01a1n<\/em><\/span><\/li>\n<\/ol>\n

    Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/em>\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh m\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tuy nhi\u00ean, v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, th\u01b0\u1eddng ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u1ec9 t\u1ea1m \u1ee9ng l\u1ea7n \u0111\u1ea7u cho b\u00ean thi c\u00f4ng chu\u1ea9n b\u1ecb thi c\u00f4ng. L\u1ea7n \u1ee9ng th\u1ee9 2 l\u00e0 \u0111\u00e3 c\u00f3\u00a0 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh. V\u00ec th\u1ebf, khi c\u00f3 ti\u1ec1n \u1ee9ng l\u1ea7n 2, b\u00ean b\u1ea1n c\u1ea7n xu\u00e2t h\u00f3a \u0111\u01a1n cho b\u00ean ch\u1ee7 \u0111\u1ea7u t\u01b0, tr\u00ean c\u01a1 s\u1edf kh\u00f4i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh.<\/span><\/p>\n

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

    C\u00f4ng ty ch\u00fang t\u00f4i l\u00e0m trong l\u0129nh v\u1ef1c XD giao th\u00f4ng, VP c\u00f4ng ty \u1edf HN, c\u00f4ng tr\u00ecnh thi c\u00f4ng \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c. H\u1ea1ng m\u1ee5c nh\u00e2n c\u00f4ng trong h\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp ch\u00fang t\u00f4i c\u00f3 th\u1ef1c hi\u1ec7n k\u00fd giao kho\u00e1n v\u1edbi 1 c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n cho \u0111\u1ed9i lao \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. V\u1eady t\u00f4i xin h\u1ecfi:<\/span>
    \n 1\/ Th\u1ee7 t\u1ee5c mua h\u00f3a \u0111\u01a1n l\u1ebb v\u1ec1 nh\u00e2n c\u00f4ng bao g\u1ed3m nh\u1eefng g\u00ec?<\/span>
    \n 2\/ Ph\u1ea3i n\u1ed9p t\u1ea5t c\u1ea3 nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o? Thu\u1ebf su\u1ea5t l\u00e0 bao nhi\u00eau?<\/span>
    \n 3\/ \u0110\u0103ng k\u00fd mua h\u00f3a \u0111\u01a1n l\u1ebb v\u1ec1 nh\u00e2n c\u00f4ng th\u1ef1c hi\u1ec7n \u1edf c\u01a1 quan thu\u1ebf c\u1ee7a VP cty hay \u1edf c\u00e1c chi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng?<\/span><\/p>\n

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

      \n
    1. Th\u1ee7 t\u1ee5c mua h\u00f3a \u0111\u01a1n l\u1ebb c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u0103ng k\u00fd mua h\u00f3a \u0111\u01a1n l\u1ebb t\u1ea1i c\u01a1 quan thu\u1ebf n\u00e0o?<\/em><\/strong><\/span>
      \n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 12, Kho\u1ea3n 2 quy \u0111\u1ecbnh b\u00e1n h\u00f3a \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf nh\u01b0 sau:<\/span>
      \n “a) Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n
      \nDoanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh khi mua h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 3.3 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 k\u00e8m theo c\u00e1c gi\u1ea5y t\u1edd sau:
      \n– Ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n (ng\u01b0\u1eddi c\u00f3 t\u00ean trong \u0111\u01a1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh \u1ee7y quy\u1ec1n b\u1eb1ng gi\u1ea5y \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) ph\u1ea3i xu\u1ea5t tr\u00ecnh gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n trong th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n.
      \n– T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n cam k\u1ebft (M\u1eabu s\u1ed1 3.16 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 \u0111\u1ecba ch\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh ph\u00f9 h\u1ee3p v\u1edbi gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 (gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1) ho\u1eb7c quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.
      \nKhi \u0111\u1ebfn mua h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi ho\u1eb7c \u0111\u00f3ng d\u1ea5u: t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean li\u00ean 2 c\u1ee7a m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi mang ra kh\u1ecfi c\u01a1 quan thu\u1ebf n\u01a1i mua h\u00f3a \u0111\u01a1n.”<\/em><\/span>
      \n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf c\u1ea7n c\u00f3:<\/span>
      \n – \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n m\u1eabu s\u1ed1 3.3 Ph\u1ee5 l\u1ee5c 3 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC.<\/span>
      \n – Ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n ph\u1ea3i xu\u1ea5t tr\u00ecnh gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n trong th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n.<\/span>
      \n – Ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n mua h\u00f3a \u0111\u01a1n t\u1ea1i Chi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/span>
      \n C\u00e1 nh\u00e2n \u0111\u00f3 ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o<\/em><\/strong>?<\/em><\/strong><\/span>
      \n Khi mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u1edbi c\u00e1c m\u1ee9c nh\u01b0 sau:<\/span>
      \n – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu x T\u1ef7 l\u1ec7 ch\u1ecbu thu\u1ebf<\/span>
      \n Thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu l\u00e0 5%<\/span>
      \n – Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu x Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh.<\/span>
      \n Thu\u1ebf TNCN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 2% <\/span>
      \n 3. Mua h\u00f3a \u0111\u01a1n l\u1ebb v\u1ec1 nh\u00e2n c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan thu\u1ebf t\u1ea1i n\u01a1i thi c\u00f4ng c\u00f4ng tr\u00ecnh<\/em><\/strong>.<\/em><\/strong><\/span><\/li>\n<\/ol>\n

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

      B\u00ean em c\u00f3 l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i v\u00e0 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n VAT tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai xu\u1ea5t kh\u1ea9u. Nh\u01b0ng em ch\u01b0a bi\u1ebft ph\u1ea3i vi\u1ebft h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng n\u00e0y nh\u01b0 th\u1ebf n\u00e0o v\u00ec em c\u00f3 \u0111\u1ecdc m\u1ed9t v\u0103n b\u1ea3n c\u1ee7a C\u1ee5c thu\u1ebf tr\u1ea3 l\u1eddi v\u1ec1 h\u00f3a \u0111\u01a1n\u00a0 c\u00f3 n\u1ed9i dung: “Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty l\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i thu ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, \u0111\u1ed3ng ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n ghi b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 v\u00e0 kh\u00f4ng ph\u1ea3i ghi t\u1ef7 gi\u00e1 quy \u0111\u1ed5i tr\u00ean h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec c\u00e1ch ghi \u0111\u1ed3ng ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh tr\u00ean”<\/span>
      \n B\u00ean em \u0111\u00e3 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u \u0111\u1ea7y \u0111\u1ee7. Em mu\u1ed1n h\u1ecfi: “C\u00f4ng ty n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7” l\u00e0 nh\u01b0 th\u1ebf n\u00e0o \u1ea1?<\/span>
      \n Em \u0111ang b\u0103n kho\u0103n v\u00ec kh\u00f4ng bi\u1ebft ph\u1ea3i vi\u1ebft h\u00f3a \u0111\u01a1n VAT n\u00e0y nh\u01b0 th\u1ebf n\u00e0o.<\/span><\/p>\n

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

      T\u1ea1i ti\u1ebft e kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean ho\u00e1 \u0111\u01a1n:<\/span>
      \n \u201ce. <\/em>\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n: \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t.
      \nV\u00ed d\u1ee5: 10.000 USD- M\u01b0\u1eddi ngh\u00ecn \u0111\u00f4 la M\u1ef9.
      \nNg\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n c\u1ee7a th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.
      \nTr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i t\u1ec7 thu v\u1ec1 l\u00e0 lo\u1ea1i kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ghi t\u1ef7 gi\u00e1 ch\u00e9o v\u1edbi m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1. …<\/em>\u201d<\/em><\/span><\/p>\n

      V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 b\u1ea1n tham kh\u1ea3o Ngh\u1ecb \u0111\u1ecbnh 70\/2014\/N\u0110-CP. T\u1ea1i \u0111i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh c\u00f3 quy \u0111\u1ecbnh:<\/span>
      \n \u201c<\/em>\u0110i\u1ec1u 5. Thanh to\u00e1n v\u00e0 chuy\u1ec3n ti\u1ec1n li\u00ean quan \u0111\u1ebfn xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c ngu\u1ed3n thu v\u00e3ng lai kh\u00e1c
      \n1. Ng\u01b0\u1eddi c\u01b0 tr\u00fa c\u00f3 ngu\u1ed3n thu ngo\u1ea1i t\u1ec7 t\u1eeb xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c t\u1eeb c\u00e1c ngu\u1ed3n thu v\u00e3ng lai kh\u00e1c \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1i Vi\u1ec7t Nam ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi h\u1ea1n thanh to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam xem x\u00e9t cho ph\u00e9p gi\u1eef l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ngu\u1ed3n thu ngo\u1ea1i t\u1ec7 \u1edf n\u01b0\u1edbc ngo\u00e0i.
      \n2. M\u1ecdi giao d\u1ecbch thanh to\u00e1n v\u00e0 chuy\u1ec3n ti\u1ec1n li\u00ean quan \u0111\u1ebfn xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1eb1ng h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n th\u00f4ng qua t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ph\u00e9p.<\/em>\u201d<\/em><\/span><\/p>\n

      Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t nh\u1eadp kh\u1ea9u, \u0111\u01b0\u1ee3c d\u00f9ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 giao d\u1ecbch. Ri\u00eang \u0111\u1ed1i v\u1edbi b\u00e1n\u00a0 h\u00e0ng trong n\u01b0\u1edbc, \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t nam, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p thu ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p h\u00f3a \u0111\u01a1n do c\u1ee5c thu\u1ebf \u0111\u1eb7t in, h\u1ed9 kinh doanh c\u00f3 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u1ea3 h\u00e0ng cho doanh nghi\u1ec7p? Khi kh\u00e1ch h\u00e0ng thanh to\u00e1n theo t\u1eebng \u0111\u1ee3t c\u00f4ng ty c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n? nh\u1eefng tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t nh\u1eadp kh\u1ea9u, \u0111\u01b0\u1ee3c d\u00f9ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 giao d\u1ecbch. Ri\u00eang \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng trong n\u01b0\u1edbc, \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t nam. K\u1ebf to\u00e1n Centax chia s\u1ebb b\u00e0i vi\u1ebft, H\u1ecfi \u0111\u00e1p 05, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":20969,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20261"}],"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=20261"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20261\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20969"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20261"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}