{"id":20317,"date":"2016-01-21T06:18:45","date_gmt":"2016-01-21T06:18:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20317"},"modified":"2016-02-16T01:49:44","modified_gmt":"2016-02-16T01:49:44","slug":"hoi-dap-19","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20317","title":{"rendered":"H\u1ecfi \u0110\u00e1p 19"},"content":{"rendered":"

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

C\u00f4ng ty em chuy\u00ean nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111o l\u01b0\u1eddng c\u1ee7a h\u00e3ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 b\u00e1n (nh\u00e0 ph\u00e2n ph\u1ed1i). C\u00f3 1 s\u1ed1 m\u00e1y m\u00f3c khi nh\u1eadp v\u1ec1 s\u1ebd \u0111\u01b0\u1ee3c xu\u1ea5t cho ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ph\u1ee5c v\u1ee5 nghi\u00ean c\u1ee9u v\u00e0 m\u1ed9t s\u1ed1 m\u00e1y m\u00f3c ph\u1ee5 ki\u1ec7n c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf \u0111\u01b0\u1ee3c t\u1eb7ng cho kh\u00e1ch h\u00e0ng th\u00e2n thi\u1ebft theo ch\u00ednh s\u00e1ch c\u1ee7a c\u00f4ng ty. Em mu\u1ed1n h\u1ecfi v\u1edbi h\u00e0ng \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 v\u00e0 h\u00e0ng t\u1eb7ng cho kh\u00e1ch h\u00e0ng th\u00ec b\u00ean em ph\u1ea3i h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o, c\u00f3 c\u1ea7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n VAT kh\u00f4ng? N\u1ebfu xu\u1ea5t h\u00f3a \u0111\u01a1n VAT th\u00ec thu\u1ebf su\u1ea5t VAT th\u1ebf n\u00e0o \u1ea1? C\u1ea7n b\u1ed5 sung nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 ch\u1ee9ng minh \u0111\u00f3 l\u00e0 h\u00e0ng t\u1eb7ng cho kh\u00e1ch h\u00e0ng v\u00e0 h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u1ea1? (B\u00ean em ch\u01b0a bi\u1ebft x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u1ebf n\u00e0o n\u00ean \u0111ang t\u1ea1m treo \u0111\u1ec3 t\u1ed3n kho \u1ea3o).<\/span><\/p>\n

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

1. Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/span>
\n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 16, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC th\u00ec h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT.<\/span><\/p>\n

2. Xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng t\u1eb7ng cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span>
\n \u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 7 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n \u00a0\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 9 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m 2.4 Ph\u1ee5 l\u1ee5c 4 nh\u01b0 sau:<\/span>
\n \u201c2.4. S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho, bi\u1ebfu, t\u1eb7ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:
\na) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n, tr\u00ean ho\u00e1 \u0111\u01a1n ghi t\u00ean v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, ghi r\u00f5 l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.
\n\u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT (ho\u1eb7c ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng), tr\u00ean ho\u00e1 \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 ho\u00e1 \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1eb7ng cho kh\u00e1ch h\u00e0ng th\u00ec b\u1ea1n v\u1eabn ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u00ean h\u00f3a \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 khi b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng<\/span><\/p>\n

Ngo\u00e0i tr\u01b0\u1eddng h\u1ee3p bi\u1ebfu t\u1eb7ng h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng nh\u01b0 tr\u00ean, trong doanh nghi\u1ec7p c\u00f2n xu\u1ea5t hi\u1ec7n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p bi\u1ebfu t\u1eb7ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c tr\u1ea3 thay l\u01b0\u01a1ng ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng. V\u1eady trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 tr\u00ean, doanh nghi\u1ec7p ph\u1ea3i vi\u1ebft h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o cho h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7, c\u1ea7n c\u00f3 nh\u1eefng th\u1ee7 t\u1ee5c v\u00e0 h\u1ed3 s\u01a1 g\u00ec cho nh\u1eefng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c nh\u1eadn t\u1eeb \u0111\u1ed1i t\u00e1c, \u0111\u1ec3 t\u00ecm hi\u1ec3u v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y m\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n

Nh\u1eefng l\u01b0u \u00fd khi xu\u1ea5t h\u00e0ng ho\u00e1 cho bi\u1ebfu t\u1eb7ng<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n

H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c v\u00e0 h\u1ea1ch to\u00e1n v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng<\/a><\/span><\/p>\n

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

C\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 quy\u1ebft to\u00e1n n\u0103m 2015. V\u1eady c\u00f4ng ty c\u00f3 l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u00f4ng? Ng\u00e0y l\u1eadp ho\u00e1 \u0111\u01a1n l\u00e0 ng\u00e0y chuy\u1ec3n tr\u1ea3 ti\u1ec1n cho ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Kho\u1ea3n 2, \u0110i\u1ec1u 16, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>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.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i Ph\u1ee5 l\u1ee5c 4 quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n “2.10. C\u01a1 s\u1edf x\u00e2y d\u1ef1ng c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t m\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n d\u00e0i, vi\u1ec7c thanh to\u00e1n ti\u1ec1n th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9 ho\u1eb7c theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh b\u00e0n giao, ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp b\u00e0n giao. H\u00f3a \u0111\u01a1n GTGT ph\u1ea3i ghi r\u00f5 doanh thu ch\u01b0a c\u00f3 thu\u1ebf v\u00e0 thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n thanh to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh nh\u01b0ng khi duy\u1ec7t quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh XDCB c\u00f3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng ph\u1ea3i thanh to\u00e1n th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ph\u1ea3i thanh to\u00e1n.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty \u0111\u00e3 l\u1eadp ho\u00e1 \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng thanh to\u00e1n c\u1ee7a c\u00f4ng tr\u00ecnh n\u0103m 2015, \u0111\u1ebfn nay c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh, th\u00ec c\u00f4ng ty ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh b\u1ecb c\u1eaft gi\u1ea3m. C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, \u0111\u01a1n v\u1ecb k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT ph\u1ea3i n\u1ed9p. Th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 \u0111\u00e3 chuy\u1ec3n tr\u1ea3 ti\u1ec1n cho nh\u00e0 \u0111\u1ea7u t\u01b0 hay ch\u01b0a.<\/span><\/p>\n

V\u1eady l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 l\u00e0m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec v\u00e0 c\u1ea7n ch\u00fa \u00fd \u0111i\u1ec1u g\u00ec, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y:\u00a0H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n

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

C\u00f4ng ty l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o li\u00ean 2, kh\u00f4ng k\u00ea khai thu\u1ebf GTGT, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec c\u00f3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh 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 \u0110i\u1ec1u 24, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span>
\n “1. T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ebfu ph\u00e1t hi\u1ec7n m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ho\u1eb7c ch\u01b0a l\u1eadp ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (m\u1eabu s\u1ed1 3.8 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng (ng\u00e0y th\u1ee9 05) tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 10\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 12, Kho\u1ea3n 1 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0 sau:<\/span>
\n “1. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho ng\u01b0\u1eddi mua) \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n.
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t va\u0300 ba\u0301o ca\u0301o la\u0323i v\u01a1\u0301i c\u01a1 quan thu\u00ea\u0301 tr\u01b0\u01a1\u0301c khi c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec ng\u01b0\u1eddi mua kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n.
\nTr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00f4ng b\u00e1o m\u1ea5t nhi\u1ec1u s\u1ed1 h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf nh\u01b0ng c\u01a1 quan thu\u1ebf \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n g\u1ed9p nhi\u1ec1u l\u1ea7n m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1o c\u00e1o c\u01a1 quan thu\u1ebf th\u00ec x\u1eed ph\u1ea1t theo t\u1eebng l\u1ea7n m\u1ea5t h\u00f3a \u0111\u01a1n.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o li\u00ean 2, d\u00f9 kh\u00f4ng k\u00ea khai thu\u1ebf GTGT nh\u01b0ng \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec v\u1eabn b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n GTGT.<\/span><\/p>\n

V\u1eady ph\u1ea3i l\u00e0m nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 kh\u00f4ng b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh khi b\u1ecb m\u1ea5t h\u00f3a \u0111\u01a1n, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y:X\u1eed l\u00fd khi m\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

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

Em xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1ecb thi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a 1 l\u00f4 h\u00e0ng gi\u00e1 tr\u1ecb kho\u1ea3ng 8 tri\u1ec7u. Em b\u1ed5 sung h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb, cu\u1ed1i n\u0103m em lo\u1ea1i gi\u00e1 tr\u1ecb l\u00f4 h\u00e0ng \u0111\u00f3 v\u00e0o ch\u1ec9 ti\u00eau B4 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u01b0\u1ee3c kh\u00f4ng \u1ea1?<\/span><\/p>\n

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

N\u1ebfu ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p l\u1ec7, th\u00ec b\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. V\u00ec th\u1ebf, b\u1ea1n l\u00e0m nh\u01b0 th\u1ebf l\u00e0 h\u1ee3p l\u00fd.<\/span><\/p>\n

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

B\u00ean ch\u00e1u c\u00f3 c\u00f4ng tr\u00ecnh t\u1eeb n\u0103m 2013 nh\u01b0ng n\u0103m 2015 m\u1edbi thanh to\u00e1n, m\u00e0 thanh to\u00e1n \u0111\u1ee3t 12\/1, \u00a0gi\u1edd b\u00ean h\u1ecd m\u1edbi y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n th\u00ec l\u00e0m sao \u1ea1? Trong khi \u0111\u00f3 b\u00ean ch\u00e1u \u0111\u00e3 k\u00ea khai h\u1ebft qu\u00fd 1 c\u1ee7a n\u0103m 2015 r\u1ed3i, ch\u00e1u mu\u1ed1n \u0111\u1ec3 qu\u00fd 2 n\u0103m 2015 m\u1edbi xu\u1ea5t cho h\u1ecd \u0111\u01b0\u1ee3c kh\u00f4ng \u1ea1?<\/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\u00a0 2, \u0110i\u1ec3m a quy \u0111\u1ecbnh ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span>
\n “a) Ti\u00eau th\u1ee9c \u201cNg\u00e0y th\u00e1ng n\u0103m\u201d l\u1eadp h\u00f3a \u0111\u01a1n
\nNg\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 th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh.<\/span>
\n N\u1ebfu tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh c\u1ee7a b\u1ea1n ho\u00e0n th\u00e0nh, nghi\u1ec7m thu v\u00e0o th\u00e1ng 1 n\u0103m 2015 th\u00ec b\u1ea1n xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1ed5 sung v\u00e0 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p m\u00e0 b\u1ea1n vi\u1ebft sai ng\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec ph\u1ea3i x\u1eed l\u00fd ra sao? M\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:S\u01a1 \u0111\u1ed3 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 19, gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 v\u00e0 h\u00e0ng t\u1eb7ng cho kh\u00e1ch, l\u1eadp h\u00f3a \u0111\u01a1n gi\u1ea3m \u0111i\u1ec1u ch\u1ec9nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1ed5 sung v\u00e0 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft H\u1ecfi \u0111\u00e1p 19, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21066,"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\/20317"}],"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=20317"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20317\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21066"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20317"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}