{"id":20324,"date":"2016-01-22T06:34:55","date_gmt":"2016-01-22T06:34:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20324"},"modified":"2016-02-16T01:58:08","modified_gmt":"2016-02-16T01:58:08","slug":"hoi-dap-22","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20324","title":{"rendered":"H\u1ecfi \u0110\u00e1p 22"},"content":{"rendered":"

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

N\u1ebfu c\u00f4ng ty kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu\u1ebf su\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a l\u00e0 5% hay 10% th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 11 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 10% nh\u01b0 sau:<\/span>
\n “C\u01a1 s\u1edf kinh doanh nhi\u1ec1u lo\u1ea1i h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t GTGT kh\u00e1c nhau ph\u1ea3i khai thu\u1ebf GTGT theo t\u1eebng m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5; n\u1ebfu c\u01a1 s\u1edf kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh theo t\u1eebng m\u1ee9c thu\u1ebf su\u1ea5t th\u00ec ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu c\u00f4ng ty b\u1ea1n kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu\u1ebf su\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a l\u00e0 5% hay 10% th\u00ec b\u1ea1n \u00e1p d\u1ee5ng theo m\u1ee9c thu\u1ebf su\u1ea5t 10%.<\/span><\/p>\n

V\u1eady tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, 5% v\u00e0 10%, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y:\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/a><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%<\/a><\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1 4044\/CT-TTHT – thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 2:<\/strong><\/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 theo quy \u0111\u1ecbnh l\u00e0 khi n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 27, TT39\/2014\/TT-BTC 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><\/p>\n

\u201c<\/em>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, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. 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). Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u1ea1i B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (=0)<\/em>.\u201d<\/em><\/span><\/p>\n

\u201c<\/em>Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo. Vi\u1ec7c n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong th\u1eddi gian 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y chuy\u1ec3n sang di\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf. H\u1ebft th\u1eddi h\u1ea1n tr\u00ean, c\u01a1 quan thu\u1ebf ki\u1ec3m tra vi\u1ec7c b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 t\u00ecnh h\u00ecnh k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ec3 th\u00f4ng b\u00e1o doanh nghi\u1ec7p chuy\u1ec3n sang B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u00e2y,<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c DN n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd, h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t<\/u><\/strong> nh\u01b0 sau:<\/span><\/p>\n

 <\/p>\n\n\n\n\n
Q\u00fay I<\/span><\/td>\nQ\u00fay II<\/span><\/td>\nQ\u00fay III<\/span><\/td>\nQ\u00fay IV<\/span><\/td>\n<\/tr>\n
30\/4<\/span><\/td>\n30\/7<\/span><\/td>\n30\/10<\/span><\/td>\n30\/01 n\u0103m sau<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c DN n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng, h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo<\/span><\/p>\n

N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec m\u1ee9c x\u1eed ph\u1ea1t ra sao, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i t\u1ea1i \u0111\u00e2y:<\/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

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><\/span><\/p>\n

Em l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n li\u00ean 2. D\u00f9ng b\u1ea3n ph\u00f4 t\u00f4 ho\u00e1 \u0111\u01a1n li\u00ean 1 c\u00f9ng t\u1edd khai v\u00e0 b\u1ea3ng k\u00ea b\u00e1n ra th\u00ec ho\u00e1 \u0111\u01a1n ph\u00f4 t\u00f4 li\u00ean 1 c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00f4ng ty kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2, \u0111i\u1ec1u 24, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u1ecb ch\u00e1y, h\u1ecfng, m\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>2. Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n b\u1ea3n g\u1ed1c \u0111\u00e3 l\u1eadp th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng khai, n\u1ed9p thu\u1ebf trong th\u00e1ng n\u00e0o, k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n), \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) tr\u00ean bi\u00ean b\u1ea3n v\u00e0 ng\u01b0\u1eddi b\u00e1n sao ch\u1ee5p li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n sao h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea3n sao c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi b\u00e1n k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, khi b\u1ecb m\u1ea5t li\u00ean 2, b\u1ea1n s\u1eed d\u1ee5ng b\u1ea3n sao li\u00ean 1 c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u c\u1ee7a b\u00ean b\u00e1n\u00a0 v\u00e0 bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n, \u0111\u1ed3ng th\u1eddi ph\u1ea3i n\u1ed9p th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf, \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p l\u00e0m m\u1ea5t, h\u1ecfng h\u00f3a \u0111\u01a1n n\u00e0y, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i t\u1ea1i \u0111\u00e2y:C\u00e1ch x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o n\u0103m 2014 nh\u01b0ng t\u1edbi th\u00e1ng 11 n\u0103m 2015 t\u00f4i m\u1edbi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n, v\u1eady h\u1ea1ch to\u00e1n th\u1ebf n\u00e0o \u1ea1? T\u1ea1i gi\u00e1 tr\u1ecb \u00edt n\u00ean t\u00f4i kh\u00f4ng mu\u1ed1n khai b\u1ed5 sung, \u0111\u1ebfn qu\u00fd 4 n\u0103m 2015 t\u00f4i k\u00ea khai v\u00e0o t\u1edd khai thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng \u1ea1? H\u00f3a \u0111\u01a1n \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed n\u0103m 2015 kh\u00f4ng \u1ea1? <\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 8 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

“8. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o n\u0103m 2014 nh\u01b0ng \u0111\u1ebfn th\u00e1ng 11 n\u0103m 2015 b\u1ea1n m\u1edbi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n th\u00ec b\u1ea1n k\u00ea khai thu\u1ebf v\u00e0o t\u1edd khai thu\u1ebf Qu\u00fd 4 n\u0103m 2015.<\/span><\/p>\n

– Vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf c\u00f3 th\u1ec3 \u1edf nh\u1eefng k\u1ef3 ho\u00e0n to\u00e0n kh\u00e1c nhau. H\u00f3a \u0111\u01a1n n\u00e0y l\u00e0 chi ph\u00ed c\u1ee7a n\u0103m 2014 n\u00ean b\u1ea1n h\u1ea1ch to\u00e1n v\u00e0o th\u1eddi \u0111i\u1ec3m ng\u00e0y th\u00e1ng tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed c\u1ee7a n\u0103m 2014.<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i th\u00eam v\u1ec1 k\u00ea khai thu\u1ebf GTGT t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/a><\/span><\/p>\n

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

H\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp b\u1ecb m\u1ea5t li\u00ean giao cho kh\u00e1ch h\u00e0ng m\u00e0 c\u00f3 li\u00ean quan \u0111\u1ebfn b\u00ean th\u1ee9 3 nh\u01b0 b\u00ean v\u1eadn chuy\u1ec3n l\u00e0m m\u1ea5t th\u00ec ng\u01b0\u1eddi mua hay ng\u01b0\u1eddi b\u00e1n b\u1ecb x\u1eed ph\u1ea1t?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2, \u0111i\u1ec1u 24, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u1ecb ch\u00e1y, h\u1ecfng, m\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n li\u00ean 2 \u0111\u00e3 s\u1eed d\u1ee5ng c\u00f3 li\u00ean quan \u0111\u1ebfn b\u00ean th\u1ee9 ba (v\u00ed d\u1ee5: b\u00ean th\u1ee9 ba l\u00e0 b\u00ean v\u1eadn chuy\u1ec3n h\u00e0ng ho\u1eb7c b\u00ean chuy\u1ec3n h\u00f3a \u0111\u01a1n) th\u00ec c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c b\u00ean th\u1ee9 ba do ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua thu\u00ea \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed ph\u1ea1t ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh<\/em>\u201d.<\/em><\/span><\/p>\n

Nh\u01b0 v\u00e2y, khi b\u1ecb m\u1ea5t li\u00ean 2 h\u00f3a \u0111\u01a1n v\u00e0 c\u00f3 li\u00ean quan \u0111\u1ebfn b\u00ean th\u1ee9 3 l\u00e0 v\u1eadn chuy\u1ec3n th\u00ec c\u0103n c\u1ee9 v\u00e0o b\u00ean v\u1eadn chuy\u1ec3n l\u00e0 ng\u01b0\u1eddi mua hay ng\u01b0\u1eddi b\u00e1n thu\u00ea \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng ph\u1ea3i do ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i t\u1ea1i \u0111\u00e2y:X\u1eed l\u00fd khi m\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

M\u1ee9c ph\u1ea1t khi l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 bao nhi\u00eau:M\u1ee9c ph\u1ea1t khi l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n , h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf xu\u1ea5t 10%, nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. K\u1ebf to\u00e1n Centax xin chia s\u1ebb m\u1ecdi v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 22, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21103,"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\/20324"}],"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=20324"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20324\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21103"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20324"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}