{"id":20321,"date":"2016-01-22T06:30:33","date_gmt":"2016-01-22T06:30:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20321"},"modified":"2016-02-16T01:55:49","modified_gmt":"2016-02-16T01:55:49","slug":"hoi-dap-21","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20321","title":{"rendered":"H\u1ecfi \u0110\u00e1p 21"},"content":{"rendered":"

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

\u0110\u01a1n v\u1ecb kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh th\u00ec c\u00f3 \u0111\u01b0\u1ee3c mua ho\u00e1 \u0111\u01a1n l\u1ebb t\u1ea1i c\u01a1 quan thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2, \u0111i\u1ec1u 13, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh vi\u1ec7c c\u1ea5p h\u00f3a \u0111\u01a1n do chi c\u1ee5c thu\u1ebf \u0111\u1eb7t in nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>1. C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

    \n
  1. H\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng s\u1ed1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n l\u1ebb.<\/em><\/span><\/li>\n<\/ol>\n

    T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/em>\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, n\u1ebfu \u0111\u01a1n v\u1ecb b\u1ea1n kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb t\u1ea1i c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

    \u0110\u1ec3 mua h\u00f3a \u0111\u01a1n l\u1ebb doanh nghi\u1ec7p c\u1ea7n l\u00e0m h\u1ed3 s\u01a1 \u0111\u1ec3 xin c\u1ea5p, m\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

    M\u1eabu 3.4 \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb<\/a><\/span><\/p>\n

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

    Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n. V\u1eady khi n\u00e0o ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 4, \u0111i\u1ec1u 9, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

    \u201c<\/em>Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t n\u0103m (05) ng\u00e0y tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 trong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft r\u00f5 r\u00e0ng ngay t\u1ea1i c\u00e1c c\u01a1 s\u1edf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/em>\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n ph\u1ea3i g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t 5 ng\u00e0y tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/span><\/p>\n

    V\u1eady l\u00e0m c\u00e1ch n\u00e0o \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, m\u1eddi b\u1ea1n xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y:G\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n qua m\u1ea1ng<\/a><\/span><\/p>\n

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

    C\u00f4ng ty t\u00f4i xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a th\u01b0\u1eddng c\u00f3 danh m\u1ee5c nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t h\u00f3a \u0111\u01a1n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u 19, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n khi danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nhi\u1ec1u h\u01a1n m\u1ed9t d\u00f2ng c\u1ee7a h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

    \u201c<\/em>Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u1ebfu danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi b\u00e1n h\u00e0ng c\u00f3 th\u1ec3 l\u1eadp th\u00e0nh nhi\u1ec1u h\u00f3a \u0111\u01a1n ho\u1eb7c l\u1ef1a ch\u1ecdn m\u1ed9t trong hai h\u00ecnh th\u1ee9c sau:<\/em><\/span><\/p>\n

      \n
    1. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng ghi li\u00ean ti\u1ebfp nhi\u1ec1u s\u1ed1 h\u00f3a \u0111\u01a1n. D\u00f2ng ghi h\u00e0ng h\u00f3a cu\u1ed1i c\u00f9ng c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc ghi c\u1ee5m t\u1eeb \u201cti\u1ebfp s\u1ed1 sau\u201d v\u00e0 d\u00f2ng ghi h\u00e0ng h\u00f3a \u0111\u1ea7u s\u1ed1 h\u00f3a \u0111\u01a1n sau ghi c\u1ee5m t\u1eeb \u201cti\u1ebfp s\u1ed1 tr\u01b0\u1edbc\u201d. C\u00e1c h\u00f3a \u0111\u01a1n li\u1ec7t k\u00ea \u0111\u1ee7 c\u00e1c m\u1eb7t h\u00e0ng theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u1ebfn h\u00f3a \u0111\u01a1n kh\u00e1c. Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, th\u00f4ng tin ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c ghi \u0111\u1ea7y \u0111\u1ee7 \u1edf s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ti\u00ean. Ch\u1eef k\u00fd v\u00e0 d\u1ea5u ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3), ch\u1eef k\u00fd ng\u01b0\u1eddi mua, gi\u00e1 thanh to\u00e1n, ph\u1ee5 thu, ph\u00ed thu th\u00eam, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ghi trong h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng v\u00e0 g\u1ea1ch ch\u00e9o ph\u1ea7n c\u00f2n tr\u1ed1ng (n\u1ebfu c\u00f3).<\/em><\/span><\/li>\n<\/ol>\n

      Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, vi\u1ec7c l\u1eadp v\u00e0 in h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp t\u1eeb ph\u1ea7n m\u1ec1m v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t trang h\u00f3a \u0111\u01a1n, C\u1ee5c thu\u1ebf xem x\u00e9t t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ec3 ch\u1ea5p thu\u1eadn cho c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nhi\u1ec1u h\u01a1n m\u1ed9t trang n\u1ebfu tr\u00ean ph\u1ea7n \u0111\u1ea7u c\u1ee7a trang sau c\u1ee7a h\u00f3a \u0111\u01a1n c\u00f3 hi\u1ec3n th\u1ecb: c\u00f9ng s\u1ed1 h\u00f3a \u0111\u01a1n nh\u01b0 c\u1ee7a trang \u0111\u1ea7u (do h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh c\u1ea5p t\u1ef1 \u0111\u1ed9ng); c\u00f9ng t\u00ean, \u0111\u1ecba ch\u1ec9, MST c\u1ee7a ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n nh\u01b0 trang \u0111\u1ea7u; c\u00f9ng m\u1eabu v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n nh\u01b0 trang \u0111\u1ea7u; k\u00e8m theo ghi ch\u00fa b\u1eb1ng ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u \u201ctiep theo trang truoc \u2013 trang X\/Y\u201d (trong \u0111\u00f3 X l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 trang v\u00e0 Y l\u00e0 t\u1ed5ng s\u1ed1 trang c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00f3).\u201d<\/em><\/span><\/p>\n

        \n
      1. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n k\u00e8m theo h\u00f3a \u0111\u01a1n.<\/em><\/span><\/li>\n
      2. a) N\u1ed9i dung ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/em><\/span><\/li>\n<\/ol>\n

        H\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo b\u1ea3ng k\u00ea s\u1ed1…, ng\u00e0y…, th\u00e1ng…. n\u0103m…\u201d. M\u1ee5c \u201ct\u00ean h\u00e0ng\u201d tr\u00ean h\u00f3a \u0111\u01a1n ch\u1ec9 ghi t\u00ean g\u1ecdi chung c\u1ee7a m\u1eb7t h\u00e0ng.<\/em><\/span><\/p>\n

        C\u00e1c ti\u00eau th\u1ee9c kh\u00e1c ghi tr\u00ean h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

          \n
        1. b) N\u1ed9i dung tr\u00ean b\u1ea3ng k\u00ea<\/em><\/span><\/li>\n<\/ol>\n

          B\u1ea3ng k\u00ea do ng\u01b0\u1eddi b\u00e1n h\u00e0ng t\u1ef1 thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m, m\u1eabu m\u00e3, ch\u1ee7ng lo\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung ch\u00ednh nh\u01b0 sau:<\/em><\/span><\/p>\n

          + T\u00ean ng\u01b0\u1eddi b\u00e1n h\u00e0ng, \u0111\u1ecba ch\u1ec9 li\u00ean l\u1ea1c, m\u00e3 s\u1ed1 thu\u1ebf<\/em><\/span><\/p>\n

          + T\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n h\u00e0ng 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 ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d, \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n (ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/em><\/span><\/p>\n

          B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo h\u00f3a \u0111\u01a1n s\u1ed1… Ng\u00e0y… th\u00e1ng…. n\u0103m\u201d v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng nh\u01b0 tr\u00ean h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

          Tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng k\u00ea c\u00f3 h\u01a1n m\u1ed9t (01) trang th\u00ec c\u00e1c b\u1ea3ng k\u00ea ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 trang li\u00ean t\u1ee5c v\u00e0 ph\u1ea3i \u0111\u00f3ng d\u1ea5u gi\u00e1p lai. Tr\u00ean b\u1ea3ng k\u00ea cu\u1ed1i c\u00f9ng ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng nh\u01b0 tr\u00ean h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

          S\u1ed1 b\u1ea3ng k\u00ea ph\u00e1t h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 li\u00ean h\u00f3a \u0111\u01a1n. B\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n thi\u1ebft.<\/em><\/span><\/p>\n

          Ng\u01b0\u1eddi b\u00e1n h\u00e0ng v\u00e0 ng\u01b0\u1eddi mua h\u00e0ng th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd v\u00e0 l\u01b0u gi\u1eef b\u1ea3ng k\u00ea k\u00e8m theo h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/em>\u201d<\/em><\/span><\/p>\n

          B\u1ea1n c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

          V\u1eady c\u00f2n ng\u01b0\u1eddi mua h\u00e0ng th\u00ec d\u00f9ng m\u1eabu b\u1ea3ng k\u00ea n\u00e0o, m\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:M\u1eabu B\u1ea3ng k\u00ea mua h\u00e0ng M\u1eabu s\u1ed1 06 – VT theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

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

          Anh ch\u1ecb cho em h\u1ecfi: B\u00ean e c\u00f3 c\u00e1i ho\u00e1 \u0111\u01a1n h\u01a1n 100tr\u00a0 t\u1eeb n\u0103m 2010 cho \u0111\u1ebfn gi\u1edd v\u1eabn treo tr\u00ean c\u00f4ng n\u1ee3 ch\u01b0a chuy\u1ec3n kho\u1ea3n th\u00ec c\u00f3 sao ko \u1ea1? Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng ko l\u1ea5y ho\u00e1 \u0111\u01a1n m\u00e0 v\u1eabn chuy\u1ec3n ti\u1ec1n v\u00e0o c\u00f4ng ty th\u00ec ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o \u1ea1? <\/span><\/p>\n

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

            \n
          1. H\u00f3a \u0111\u01a1n 100 tri\u1ec7u m\u00e0 ch\u01b0a thanh to\u00e1n.<\/u><\/span><\/li>\n<\/ol>\n

            Theo Th\u00f4ng t\u01b0 26\/2015\/TT-BTC, t\u1ea1i \u0111i\u1ec1u 10, kho\u1ea3n 3, \u0111i\u1ec3m c quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 119 v\u00e0 151 , quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng tr\u1ea3 ch\u1eadm nh\u01b0 sau:<\/span><\/p>\n

            \u201cc) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/em><\/span><\/p>\n

            Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb)\u201d.<\/em><\/span><\/p>\n

            C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu h\u00f3a \u0111\u01a1n c\u1ee7a b\u1ea1n mua v\u00e0o ch\u01b0a thanh to\u00e1n v\u00e0 \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n thanh to\u00e1n theo quy \u0111\u1ecbnh tr\u00ean h\u1ee3p \u0111\u1ed3ng th\u00ec c\u00f4ng ty b\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a mua v\u00e0o n\u00e0y. B\u1ea1n ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT c\u1ee7a nh\u1eefng h\u00e0ng h\u00f3a n\u00e0y.<\/span><\/p>\n

              \n
            1. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n m\u00e0 v\u1eabn chuy\u1ec3n ti\u1ec1n v\u00e0o c\u00f4ng ty.<\/u><\/span><\/li>\n<\/ol>\n

              C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 1, \u0111i\u1ec1u 16 v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i Kho\u1ea3n 7, \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 26\/2015\/TT-BTC nh\u01b0 sau:<\/span><\/p>\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 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).<\/em>“<\/span><\/p>\n

              C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b, kho\u1ea3n 2, \u0111i\u1ec1u 16, TT39\/2014\/TT-BTC ban h\u00e0nh:<\/span><\/p>\n

              \u201c<\/em>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<\/em>\u1ebf<\/em>.<\/em>\u201d<\/em><\/span><\/p>\n

              Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean, khi b\u1ea1n chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1eb7c d\u00f9 h\u1ecd kh\u00f4ng l\u1ea5y v\u00e0 ghi l\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n (t\u1ea1i d\u00f2ng \u201cH\u1ecd t\u00ean ng\u01b0\u1eddi mua h\u00e0ng\u201d).<\/span><\/p>\n

              \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y:C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

              Doanh nghi\u1ec7p t\u00f4i mua h\u00e0ng h\u00f3a c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c, trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ph\u00eda doanh nghi\u1ec7p cung c\u1ea5p h\u00e0ng y\u00eau c\u1ea7u chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean th\u1ee5 h\u01b0\u1edfng l\u00e0 c\u00e1 nh\u00e2n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng?\u00a0 <\/span><\/p>\n

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

              C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 26\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span>
              \n \u201c\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o
              \n3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. B\u00ean mua kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u00e0i kho\u1ea3n ti\u1ec1n vay t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p) m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 s\u00e9c, u\u1ef7 nhi\u1ec7m chi ho\u1eb7c l\u1ec7nh chi, u\u1ef7 nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf).”<\/em><\/span><\/p>\n

              C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec n\u1ebfu doanh nghi\u1ec7p b\u00ean b\u00e1n y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ea1n chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean th\u1ee5 h\u01b0\u1edfng l\u00e0 c\u00e1 nh\u00e2n n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

              M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i chi ti\u1ebft v\u1ec1 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT trong c\u00e1c b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

              C\u00f4ng v\u0103n 1604\/CT-TTHT k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng xu\u1ea5t tr\u01b0\u1edbc ng\u00e0y nh\u1eadn h\u00f3a \u0111\u01a1n mua h\u00e0ng<\/a><\/span><\/p>\n

              Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi thanh to\u00e1n v\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p<\/a><\/span><\/p>\n

              C\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

              H\u1ecfi \u0110\u00e1p 21 gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc v\u1ec1 Quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n khi danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nhi\u1ec1u h\u01a1n m\u1ed9t d\u00f2ng c\u1ee7a H\u0110. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb 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 21, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21102,"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\/20321"}],"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=20321"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20321\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21102"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20321"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}