{"id":20290,"date":"2016-01-19T02:44:56","date_gmt":"2016-01-19T02:44:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20290"},"modified":"2016-02-16T01:17:25","modified_gmt":"2016-02-16T01:17:25","slug":"hoi-dap-07","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20290","title":{"rendered":"H\u1ecfi \u0110\u00e1p 07"},"content":{"rendered":"

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

Doanh nghi\u1ec7p nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u khi xu\u1ea5t tr\u1ea3 h\u00e0ng ho\u00e1 cho b\u00ean u\u1ef7 th\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT kh\u00f4ng?<\/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 Ph\u1ee5 l\u1ee5c 4, \u0110i\u1ec3m 2.2 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n “C\u01a1 s\u1edf nh\u1eadn nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c khi xu\u1ea5t tr\u1ea3 h\u00e0ng nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c, n\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, c\u01a1 s\u1edf l\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u1ec3 c\u01a1 s\u1edf \u0111i u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u l\u00e0m c\u0103n c\u1ee9 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf nh\u1eadn nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c ch\u01b0a n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, khi xu\u1ea5t tr\u1ea3 h\u00e0ng nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c, c\u01a1 s\u1edf l\u1eadp phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 k\u00e8m theo l\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh l\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng. Sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u cho h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c, c\u01a1 s\u1edf m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh tr\u00ean.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf nh\u1eadn nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c ch\u01b0a n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, khi xu\u1ea5t tr\u1ea3 h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u cho h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c th\u00ec c\u01a1 s\u1edf m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 h\u00f3a \u0111\u01a1n xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 k\u1ebf to\u00e1n xu\u1ea5t nh\u1eadp kh\u1ea9u, m\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft t\u1ea1i \u0111\u00e2y:<\/p>\n

Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a<\/a><\/span><\/p>\n

Nh\u1eefng l\u01b0u \u00fd khi l\u00e0m k\u1ebf to\u00e1n nh\u1eadp kh\u1ea9u<\/a><\/span><\/p>\n

C\u00f4ng vi\u1ec7c c\u1ee7a K\u1ebf to\u00e1n xu\u1ea5t nh\u1eadp kh\u1ea9u<\/a><\/span><\/p>\n

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

C\u00f4ng ty e th\u00e0nh l\u1eadp th\u00e1ng 09\/2013. T\u1eeb ng\u00e0y \u0111\u00f3 \u0111\u1ebfn h\u1ebft n\u0103m 2014 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng .<\/span>
\n B\u00ean e thu\u1ed9c chi c\u1ee5c thu\u1ebf Ho\u00e0ng Mai. Nay nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf l\u00e0 ko n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Qu\u00fd 1,2,3,4\/2014<\/span>
\n Anh ch\u1ecb c\u00f9ng c\u00e1c chuy\u00ean gia cho e h\u1ecfi: N\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai theo Qu\u00fd sao b\u00ean e n\u0103m 2013 ko b\u1ecb thu\u1ebf h\u1ecfi \u0111\u1ebfn \u1ea1?<\/span>
\n B\u00e2y gi\u1edd k\u00ea khai l\u1ea1i 4 qu\u00fd n\u0103m 2014. Th\u00ec m\u1ee9c ph\u1ea1t s\u1ebd l\u00e0 bao nhi\u00eau \u1ea1?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 64\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 25 quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span>
\n “\u0110i\u1ec1u 25. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong><\/em><\/span><\/p>\n

H\u00e0ng qu\u00fd, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n) c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4; qu\u00fd II n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/10 v\u00e0 qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau (m\u1eabu s\u1ed1 3.9 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p b\u1ea1n th\u00e0nh l\u1eadp th\u00e1ng 09\/2013 th\u00ec b\u1ea1n ph\u1ea3i l\u00e0m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd t\u1eeb Qu\u00fd III\/2013.<\/span><\/p>\n

Theo quy \u0111\u1ecbnh tai Kho\u1ea3n 4 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt s\u1ed1 : 71\/2014\/QH13-s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf (HL:1\/1\/2015) v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt 71 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt thu\u1ebf. C\u1ee5 th\u1ec3, t\u1ea1i Kho\u1ea3n 7, \u0110i\u1ec1u 5 c\u1ee7a N\u0110 12\/2015\/N\u0110 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p. S\u1ed1 thu\u1ebf thi\u1ebfu ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra ho\u1eb7c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p\u201d.<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty b\u1ea1n n\u1ed9p ch\u1eadm thu\u1ebf th\u1eddi h\u1ea1n bao l\u00e2u v\u00e0 v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf bao nhi\u00eau th\u00ec b\u1ea1n \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh ti\u1ec1n n\u1ed9p ch\u1eadm nh\u01b0 tr\u00ean s\u1ebd ra s\u1ed1 ti\u1ec1n m\u00e0 b\u1ea1n ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn \u0111\u1ebfn b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, m\u1eddi c\u00e1c \u0111\u1ecdc th\u00eam c\u00e1c b\u00e0i vi\u1ebft t\u1ea1i \u0111\u00e2y:<\/p>\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n M\u1eabu BC26-A tr\u00ean HTKK<\/a><\/span><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 m\u1ee9c ph\u1ea1t khi n\u1ed9p ch\u1eadm, sai b\u00e1o c\u00e1o<\/a><\/span><\/p>\n

M\u1eabu b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng s\u1ed1 01\/BC-SDH\u0110-CNKD<\/a><\/span><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

Tr\u01b0\u1edbc \u0111\u00e2y C\u00f4ng ty c\u00f3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng 50 quy\u1ec3n h\u00f3a \u0111\u01a1n nh\u01b0ng do quy \u0111\u1ecbnh cho ph\u00e9p th\u00f4ng b\u00e1o \u0111\u1ee7 s\u1eed d\u1ee5ng trong th\u1eddi gian 03 th\u00e1ng 30 quy\u1ec3n. Theo Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC b\u00e3i b\u1ecf quy \u0111\u1ecbnh c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u1ec3 s\u1eed d\u1ee5ng t\u1eeb 3 th\u00e1ng \u0111\u1ebfn 6 th\u00e1ng t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u1ee7a doanh nghi\u1ec7p. V\u1eady C\u00f4ng ty c\u00f3 ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n l\u1ea1i cho c\u01a1 quan thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

Theo kho\u1ea3n 5 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn \u0111\u00e3 b\u00e3i b\u1ecf quy \u0111\u1ecbnh c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u1ec3 s\u1eed d\u1ee5ng t\u1eeb 3 th\u00e1ng \u0111\u1ebfn 6 th\u00e1ng ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p. Do th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y n\u00ean \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh s\u1ed1 l\u01b0\u1ee3ng c\u00f3 gi\u1edbi h\u1ea1n. Nay C\u00f4ng ty mu\u1ed1n s\u1eed d\u1ee5ng s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n kh\u00e1c th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/span><\/p>\n

V\u1eady l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 g\u1eedi th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:G\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n qua m\u1ea1ng<\/a><\/span><\/p>\n

Ngo\u00e0i ra, \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng theo Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh<\/a><\/span><\/p>\n

S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh<\/a><\/span><\/p>\n

X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi n\u1ed9p th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

C\u00f4ng ty kinh doanh m\u1eb7t h\u00e0ng n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n c\u00f3 m\u1edf chi nh\u00e1nh A h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Khi chi nh\u00e1nh A xu\u1ea5t h\u00e0ng n\u00f4ng s\u1ea3n m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng v\u1ec1 C\u00f4ng ty m\u1eb9 \u0111\u1ec3 C\u00f4ng ty m\u1eb9 xu\u1ea5t cho, t\u1eb7ng kh\u00e1ch h\u00e0ng. V\u1eady chi nh\u00e1nh A xu\u1ea5t h\u00e0ng v\u1ec1 C\u00f4ng ty m\u1eb9 c\u00f3 thu\u1ed9c h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/span><\/p>\n

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

Theo \u0111i\u1ec3m 2.6, Kho\u1ea3n 2, Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo th\u00f4ng t\u01b0 39\/2014\/TT-BTC:<\/span><\/p>\n

\u201c<\/em>\u00a0<\/em>2.6. T\u1ed5 ch\u1ee9c kinh doanh k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng ho\u00e1 cho c\u00e1c c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 c\u00e1c chi nh\u00e1nh, c\u1eeda h\u00e0ng \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng (t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng) \u0111\u1ec3 b\u00e1n ho\u1eb7c xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u1edbi nhau; xu\u1ea5t h\u00e0ng ho\u00e1 cho c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1, h\u01b0\u1edfng hoa h\u1ed3ng, c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c kinh doanh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, c\u01a1 s\u1edf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0 sau:<\/em><\/span><\/p>\n

…<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a c\u01a1 s\u1edf kinh doanh n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd, th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 thu mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n, xu\u1ea5t b\u00e1n v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u00ec khi \u0111i\u1ec1u chuy\u1ec3n, xu\u1ea5t b\u00e1n, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT.<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean khi chi nh\u00e1nh xu\u1ea5t h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 v\u1ec1 c\u00f4ng ty m\u1eb9 th\u00ec kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 ch\u1ec9 s\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho.<\/span><\/p>\n

Xem chi ti\u1ebft m\u1eabu phi\u1ebfu xu\u1ea5t kho t\u1ea1i \u0111\u00e2y:M\u1eabu phi\u1ebfu xu\u1ea5t kho- M\u1eabu s\u1ed1: 02-VT<\/a><\/span><\/p>\n

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

Sau khi g\u1eedi \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in(l\u1ea7n \u0111\u1ea7u), c\u00f4ng ty t\u00f4i nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf :” Th\u1eddi gian ch\u1ea5p thu\u1eadn cho \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT l\u00e0 2 n\u0103m li\u00ean t\u1ee5c (2014,2015)<\/span>
\n Xin h\u1ecfi th\u00f4ng b\u00e1o tr\u00ean c\u00f3 ngh\u0129a l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a ch\u00fang t\u00f4i ch\u1ec9 \u0111\u01b0\u1ee3c d\u00f9ng 2 n\u0103m ph\u1ea3i kh\u00f4ng? h\u1ebft 2 n\u0103m \u0111\u00f3 n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a ch\u00fang t\u00f4i v\u1eabn c\u00f2n th\u00ec ph\u1ea3i h\u1ee7y nh\u1eefng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00f3 v\u00e0 \u0111\u1eb7t h\u00f3a \u0111\u01a1n m\u1edbi?<\/span><\/p>\n

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

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 9, th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n nh\u01b0 sau <\/span>
\n \u201c<\/em>\u0110i\u1ec1u 9. Ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh
\n1. T\u1ed5 ch\u1ee9c kinh doanh tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n cho vi\u1ec7c b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, tr\u1eeb h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c mua, c\u1ea5p t\u1ea1i c\u01a1 quan thu\u1ebf, ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n (m\u1eabu s\u1ed1 3.5 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y), ho\u00e1 \u0111\u01a1n m\u1eabu cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.
\n2. N\u1ed9i dung Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed3m: t\u00ean \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9, \u0111i\u1ec7n tho\u1ea1i, c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n ph\u00e1t h\u00e0nh (t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n,ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1…)), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p in ho\u00e1 \u0111\u01a1n (\u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in ho\u00e1 \u0111\u01a1n (\u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n t\u1ef1 in), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed (\u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed); ng\u00e0y l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb.
\nC\u0103n c\u1ee9 v\u00e0o nhu c\u1ea7u s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n v\u00e0 vi\u1ec7c ch\u1ea5p h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u1ec3 s\u1eed d\u1ee5ng t\u1eeb 3 th\u00e1ng \u0111\u1ebfn 6 th\u00e1ng t\u1ea1i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p.<\/em>\u201d<\/em><\/span><\/p>\n

Theo \u0111i\u1ec1u 3, \u0111i\u1ec3m 5 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0111i\u1ec1u 9, th\u00f4ng t\u01b0 39\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201c<\/em>5. S\u1eeda \u0111\u1ed5i Kho\u1ea3n 2 \u0110i\u1ec1u 9 nh\u01b0 sau:
\n\u201c2. N\u1ed9i dung Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed3m: t\u00ean \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9, \u0111i\u1ec7n tho\u1ea1i, c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n ph\u00e1t h\u00e0nh (t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n,ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1…)), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p in ho\u00e1 \u0111\u01a1n (\u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in ho\u00e1 \u0111\u01a1n (\u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n t\u1ef1 in), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed (\u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed); ng\u00e0y l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb.<\/em>\u201d\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, v\u1edbi th\u00f4ng t\u01b0 39, th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf \u0111\u00e3 ch\u1ea5p nh\u1eadn cho c\u00f4ng ty b\u1ea1n ph\u00e1t h\u00e0nh s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00f3 v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong 2 n\u0103m.V\u1edbi s\u1eeda \u0111\u1ed5i c\u1ee7a th\u00f4ng t\u01b0, t\u1edbi th\u1eddi \u0111i\u1ec3m hi\u1ec7n nay, c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f2n kh\u1ed1ng ch\u1ebf s\u1ed1 h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p s\u1ebd t\u00f9y theo nhu c\u1ea7u s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho ph\u00f9 h\u1ee3p m\u00e0 kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf v\u1ec1 th\u1eddi gian s\u1eed d\u1ee5ng.<\/span><\/p>\n

Ngo\u00e0i ra trong th\u00f4ng t\u01b0 c\u00f2n c\u00f3 th\u00eam m\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u1ed5i m\u1edbi kh\u00e1c, \u0111\u1ec3 bi\u1ebft chi ti\u1ebft m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1 767\/TCT-CS – Gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC H\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Nh\u1eefng Quy \u0111\u1ecbnh b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan Thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 07, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":20966,"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\/20290"}],"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=20290"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20290\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20966"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20290"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}