{"id":20311,"date":"2016-01-21T04:30:05","date_gmt":"2016-01-21T04:30:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20311"},"modified":"2016-02-16T01:44:03","modified_gmt":"2016-02-16T01:44:03","slug":"hoi-dap-16","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20311","title":{"rendered":"H\u1ecfi \u0110\u00e1p 16"},"content":{"rendered":"

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

Anh chi\u0323 cho em ho\u0309i, c\u00f4ng ty thi c\u00f4ng \u0111\u00f4\u0300 g\u00f4\u0303 n\u00f4i th\u00e2\u0301t co\u0301 2 h\u01a1\u0323p \u0111\u00f4\u0300ng kha\u0301ch ha\u0300ng kh\u00f4ng thanh toa\u0301n h\u00ea\u0301t ti\u00ea\u0300n cho b\u00ean em sau khi b\u00ean em l\u0103\u0301p \u0111\u0103\u0323t xong c\u00f4ng tri\u0300nh ma\u0300 ho\u0323 chi\u0309 chuy\u00ea\u0309n 50% khi b\u0103\u0301t \u0111\u00e2\u0300u ky\u0301 h\u01a1\u0323p \u0111\u00f4\u0300ng.V\u00e2\u0323y anh chi\u0323 cho em ho\u0309i em la\u0300m ca\u0301ch na\u0300o \u0111\u00ea\u0309 x\u01b0\u0309 ly\u0301 s\u00f4\u0301 ti\u00ea\u0300n kha\u0301ch ta\u0323m \u01b0\u0301ng 50% \u00e2\u0301y, vi\u0300 ho\u0323 kh\u00f4ng thanh toa\u0301n ti\u00ea\u0300n tra\u0309 b\u00ean em n\u00ean c\u00f4ng ty em cu\u0303ng kh\u00f4ng xu\u00e2\u0301t ho\u0301a \u0111\u01a1n cho ho\u0323 \u0111\u01b0\u01a1\u0323c. Hi\u00ea\u0323n ta\u0323i ho\u0323 chuy\u00ea\u0309n khoa\u0309n t\u01b0\u0300 cu\u00f4\u0301i n\u0103m 2013 \u0111\u00ea\u0301n gi\u01a1\u0300 v\u00e2\u0303n ch\u01b0a chuy\u00ea\u0309n n\u00f4\u0301t s\u00f4\u0301 ti\u00ea\u0300n co\u0300n la\u0323i.<\/span><\/p>\n

Anh chi\u0323 ma\u0301ch em ca\u0301ch gia\u0309i quy\u00ea\u0301t v\u00ea\u0300 ch\u01b0\u0301ng t\u01b0\u0300 va\u0300 s\u00f4\u0301 ti\u00ea\u0300n b\u00ean em nh\u00e2\u0323n \u0111\u01b0\u01a1\u0323c cu\u0309a kha\u0301ch ha\u0300ng \u0111\u00ea\u0309 sau na\u0300y c\u01a1 quan thu\u00ea\u0301 va\u0300o c\u00f4ng ty em kh\u00f4ng bi\u0323 a\u0309nh h\u01b0\u01a1\u0309ng gi\u0300 ca\u0309 a\u0323?<\/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, \u0110i\u1ec3m a 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><\/p>\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><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean khi c\u00f4ng ty b\u1ea1n x\u00e2y d\u1ef1ng l\u1eafp \u0111\u1eb7t \u0111\u1ed3 g\u1ed7 n\u1ed9i th\u1ea5t cho c\u00f4ng tr\u00ecnh, khi l\u1eafp \u0111\u1eb7t xong c\u00f4ng ty b\u1ea1n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Do \u0111\u00f3 b\u1ea1n kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m b\u1ea1n s\u1ebd b\u1ecb ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 10\/2014\/TT-BTC.<\/span><\/p>\n

M\u1ed9t s\u1ed1 doanh nghi\u1ec7p hi\u1ec7n nay, khi b\u00ean mua ch\u01b0a thanh to\u00e1n ti\u1ec1n b\u00ean b\u00e1n v\u1eabn xu\u1ea5t ho\u00e1 \u0111\u01a1n, nh\u01b0ng kh\u00f4ng giao ho\u00e1 \u0111\u01a1n cho\u00a0 b\u00ean b\u00e1n. N\u1ebfu kh\u00f4ng c\u00f3 tho\u1ea3 thu\u1eadn t\u1eeb ban \u0111\u1ea7u, m\u00e0 gi\u1eef ho\u00e1 \u0111\u01a1n kh\u00f4ng tr\u1ea3 cho b\u00ean mua, th\u00ec \u0111\u1ec1u \u0111\u01b0\u1ee3c quy l\u00e0 vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n

V\u1eady m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n l\u00e0 bao nhi\u00eau, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i t\u1ea1i \u0111\u00e2y:Th\u00f4ng t\u01b0 s\u1ed1 10\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

B\u00ean em trong th\u00e1ng 4 c\u00f3 l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd kinh doanh sang qu\u1eadn kh\u00e1c c\u00f9ng th\u00e0nh ph\u1ed1. B\u00ean em \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng theo \u0111\u1ecba ch\u1ec9 c\u0169 \u0111\u1ebfn ng\u00e0y 03\/04\/2015. V\u1eady khi n\u1ed9p ch\u1ed1t b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i em ph\u1ea3i l\u1eadp th\u1ebf n\u00e0o \u1ea1. V\u00ec b\u00ean em ph\u00e1t sinh th\u00eam hai h\u00f3a \u0111\u01a1n trong th\u00e1ng 4\/2015 theo \u0111\u1ecba ch\u1ec9 c\u0169 m\u00e0 b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ch\u1ec9 hi\u1ec7n theo qu\u00fd \u0111\u1ebfn 31\/03\/2015, v\u1eady 2 h\u00f3a \u0111\u01a1n trong th\u00e1ng 4\/2015 em ph\u1ea3i k\u00ea khai th\u1ebf n\u00e0o \u1ea1?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 5 S\u1eeda \u0111\u1ed5i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n “Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 \u0111\u00f3ng d\u1ea5u \u0111\u1ecba ch\u1ec9 m\u1edbi l\u00ean ho\u00e1 \u0111\u01a1n, g\u1eedi b\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng (m\u1eabu s\u1ed1 3.10 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn (trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng, s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng).N\u1ebfu t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec th\u1ef1c hi\u1ec7n hu\u1ef7 c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 hu\u1ef7 ho\u00e1 \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n m\u1edbi v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi c\u00f4ng ty b\u1ea1n chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u00ec khi c\u00f4ng ty b\u1ea1n chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd kinh doanh b\u1ea1n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd n\u01a1i chuy\u1ec3n \u0111i. B\u1ea1n v\u1eabn ph\u1ea3i l\u00e0m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd v\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111i th\u00ec b\u1ea1n l\u00e0m b\u00e1o c\u00e1o t\u00ednh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u h\u01a1n v\u1ec1 c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, m\u1eddi b\u1ea1n \u0111\u1ecdc xem t\u1ea1i \u0111\u00e2y: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

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

C\u00f4ng ty t\u00f4i c\u00f3 c\u00f4ng ty con \u1edf L\u00e0o. C\u00f4ng ty con \u1edf L\u00e0o s\u1eed d\u1ee5ng chung h\u1ec7 th\u1ed1ng m\u00e1y ch\u1ee7, \u0111\u01b0\u1eddng truy\u1ec1n s\u1ed1 li\u1ec7u v\u1edbi C\u00f4ng ty t\u00f4i. Do chi ph\u00ed kh\u00e1 l\u1edbn n\u00ean C\u00f4ng ty t\u00f4i d\u1ef1 \u0111\u1ecbnh y\u00eau c\u1ea7u C\u00f4ng ty con tr\u1ea3 ti\u1ec1n s\u1eed d\u1ee5ng chung. Kho\u1ea3n thu n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m chi ph\u00ed thu\u00ea m\u00e1y ch\u1ee7, thu\u00ea \u0111\u01b0\u1eddng truy\u1ec1n. Xin h\u1ecfi, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, C\u00f4ng ty t\u00f4i c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n cho C\u00f4ng ty con kh\u00f4ng hay ch\u1ec9 c\u1ea7n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thu, chi? Vi\u1ec7c kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o s\u1ebd nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u00f4ng ty con c\u1ee7a c\u00f4ng ty b\u1ea1n l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp do \u0111\u00f3 b\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng 2 h\u00ecnh th\u1ee9c sau:<\/span>
\n – C\u00f4ng ty b\u1ea1n xu\u1ea5t h\u00f3a \u0111\u01a1n cho c\u00f4ng ty con, do ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c di\u1ec5n ra t\u1ea1i Vi\u1ec7t Nam n\u00ean thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0y v\u1eabn l\u00e0 10%, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f4ng ty b\u1ea1n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span>
\n – C\u00f4ng ty b\u1ea1n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thu h\u1ed9 , chi h\u1ed9 khi \u0111\u00f3 c\u00f4ng ty b\u1ea1n ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n ghi r\u00f5 vi\u1ec7c ph\u00e2n chia chi ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng truy\u1ec1n s\u1ed1 li\u1ec7u. C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n cung c\u1ea5p cho b\u1ea1n, b\u1ea1n l\u00e2p ch\u1ee9ng t\u1eeb thu h\u1ed9, chi h\u1ed9 v\u00e0 sao ch\u00e9p h\u00f3a \u0111\u01a1n g\u1eedi cho c\u00f4ng ty con. Khi \u0111\u00f3 c\u00f4ng ty b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n chi ph\u00ed m\u00e0 c\u00f4ng ty b\u1ea1n ch\u1ecbu. v\u00e0 thu\u1ebf c\u1ee7a ho\u00e1 \u0111\u01a1n \u0111\u00f3.<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc xem th\u00eam v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT t\u1ea1i \u0111\u00e2y:\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

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

C\u00f4ng ty \u1ee7y th\u00e1c cho c\u00f4ng ty kh\u00e1c xu\u1ea5t kh\u1ea9u, khi c\u00f3 x\u00e1c nh\u1eadn th\u1ef1c xu\u1ea5t c\u1ee7a H\u1ea3i quan th\u00ec C\u00f4ng ty l\u1eadp h\u00f3a \u0111\u01a1n GTGT cho c\u00f4ng ty nh\u1eadn \u1ee7y th\u00e1c hay c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m 2.3, Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh 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 nh\u01b0 sau:<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, khi xu\u1ea5t h\u00e0ng giao cho c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c, c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u s\u1eed d\u1ee5ng 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. Khi h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan h\u1ea3i quan, c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u c\u1ee7a c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u l\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. C\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u1ec3 xu\u1ea5t cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i\u201d.<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi c\u00f4ng ty \u1ee7y th\u00e1c cho c\u00f4ng ty kh\u00e1c xu\u1ea5t kh\u1ea9u, khi c\u00f3 x\u00e1c nh\u1eadn th\u1ef1c xu\u1ea5t c\u1ee7a H\u1ea3i quan th\u00ec c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u s\u1ebd l\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u00e2y:<\/span><\/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

\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n

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

Khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i c\u00f4ng ty l\u00e0m t\u1edd khai th\u00e1ng 12\/2014, nh\u01b0ng th\u00e1ng 01\/2015 m\u1edbi \u0111\u01b0\u1ee3c th\u00f4ng quan. V\u1eady ng\u00e0y xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 ng\u00e0y ghi nh\u1eadn doanh thu l\u00e0 ng\u00e0y n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\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.<\/strong><\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec 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.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 16 gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n ph\u00e1t sinh trongn th\u00e1ng, vi\u1ec7c x\u1eed l\u00fd VAT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00f4ng ty con, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf GTGT. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 16, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21068,"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\/20311"}],"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=20311"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20311\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21068"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20311"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}