{"id":20338,"date":"2016-01-24T07:00:32","date_gmt":"2016-01-24T07:00:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20338"},"modified":"2016-02-16T02:18:32","modified_gmt":"2016-02-16T02:18:32","slug":"hoi-dap-28","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20338","title":{"rendered":"H\u1ecfi \u0110\u00e1p 28"},"content":{"rendered":"

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

H\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i th\u00ec b\u00ean mua v\u00e0 b\u00ean b\u00e1n k\u00ea khai tr\u00ean t\u1edd khai GTGT nh\u01b0 th\u1ebf n\u00e0o?<\/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 2.8 quy \u0111\u1ecbnh vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n

“2.8. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, c\u01a1 s\u1edf ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ti\u1ec1n thu\u1ebf GTGT (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p mua khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng. C\u00e1ch k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

    \n
  1. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng.<\/span><\/li>\n<\/ol>\n

    – B\u00ean mua : K\u00ea khai v\u00e0o b\u1ea3ng k\u00ea mua v\u00e0o PL 01-2 GTGT.<\/span><\/p>\n

    – B\u00ean b\u00e1n : K\u00ea khai v\u00e0o b\u1ea3ng k\u00ea b\u00e1n ra PL 01-1 GTGT.<\/span><\/p>\n

      \n
    1. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u1ea3 l\u1ea1i h\u00e0ng.<\/span><\/li>\n<\/ol>\n

      – B\u00ean mua (b\u00ean tr\u1ea3 h\u00e0ng) :\u00a0 K\u00ea khai v\u00e0o b\u1ea3ng k\u00ea b\u00e1n ra PL 01-1 GTGT.<\/span><\/p>\n

      – B\u00ean b\u00e1n (b\u00ean b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng) : K\u00ea khai v\u00e0o b\u1ea3ng k\u00ea mua v\u00e0o PL 01-2 GTGT.<\/span><\/p>\n

      ** L\u01b0u \u00fd:<\/em><\/strong><\/span> + K\u00ea khai v\u00e0o th\u00e1ng\/qu\u00fd ph\u00e1t sinh h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/em><\/span><\/p>\n

      \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + K\u00ea khai \u00e2m v\u00e0o b\u1ea3ng k\u00ea (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i).<\/em><\/span><\/p>\n

      M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o chi ti\u1ebft v\u1ec1 c\u00e1ch k\u00ea khai thu\u1ebf 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

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

      B\u00ean c\u00f4ng ty em mua m\u1ed9t s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a c\u00f4ng ty A. Khi b\u00ean em y\u00eau c\u1ea7u b\u00ean B\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng ph\u1ea7n thu\u1ebf su\u1ea5t g\u1ea1ch ch\u00e9o kh\u00f4ng ghi v\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0ng b\u00ean b\u00e1n n\u00f3i l\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

      Em y\u00eau c\u1ea7u b\u00ean b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebf c\u00f3 \u0111\u00fang kh\u00f4ng?<\/span><\/p>\n

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

      Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1ea1i \u0111i\u1ec1u 4, kho\u1ea3n 8, \u0111i\u1ec3m d quy \u0111\u1ecbnh nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u00f3 :<\/span><\/p>\n

      \u201cd) Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n bao g\u1ed3m vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 v\u1ed1n \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0o t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c (kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 th\u00e0nh l\u1eadp hay kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi), chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n,chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1nv\u00e0 c\u00e1c h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00e1n doanh nghi\u1ec7p cho doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec3 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 doanh nghi\u1ec7p mua k\u1ebf th\u1eeba to\u00e0n b\u1ed9 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

      V\u00ed d\u1ee5 6: Th\u00e1ng 4\/2014, C\u00f4ng ty TNHH A g\u00f3p v\u1ed1n b\u1eb1ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ec3 th\u00e0nh l\u1eadp C\u00f4ng ty c\u1ed5 ph\u1ea7n B, gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p c\u1ee7a C\u00f4ng ty TNHH A \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n \u0111\u1ecbnh gi\u00e1 l\u00e0 2,5 t\u1ef7 \u0111\u1ed3ng, b\u1eb1ng 25% s\u1ed1 v\u1ed1n c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n B. Th\u00e1ng 11\/2014, C\u00f4ng ty TNHH A b\u00e1n ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n B cho Qu\u1ef9 \u0110\u1ea7u t\u01b0 ABB v\u1edbi gi\u00e1 4 t\u1ef7 \u0111\u1ed3ng th\u00ec s\u1ed1 ti\u1ec1n 4 t\u1ef7 \u0111\u1ed3ng C\u00f4ng ty TNHH A thu \u0111\u01b0\u1ee3c l\u00e0 doanh thu chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

      Theo quy \u0111\u1ecbnh tr\u00ean, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. V\u00ec th\u1ebf kh\u00f4ng ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf. C\u00e1c b\u00ean c\u0103n c\u1ee9 v\u00e0 h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, v\u1ed1n g\u00f3p, phi\u1ebfu thu, phi\u1ebfu chi, chuy\u1ec3n ti\u1ec1n… \u0111\u1ec3 l\u00e0m h\u1ed3 s\u01a1 h\u1ea1ch to\u00e1n.<\/span><\/p>\n

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

      Trong n\u0103m \u0111\u01a1n v\u1ecb t\u00f4i c\u00f3 mua v\u1eadt t\u01b0 v\u1ec1 thi c\u00f4ng. V\u00ec ngu\u1ed3n v\u1eadt t\u01b0 xa n\u00ean nh\u00e0 cung c\u1ea5p chuy\u1ec3n ho\u00e1 \u0111\u01a1n qua \u0111\u01b0\u1eddng b\u01b0u di\u1ec7n ch\u00fang t\u00f4i \u0111\u00e3 khai b\u00e1o thu\u1ebf r\u1ed3i, nh\u01b0ng l\u1ea1i ph\u00e1t hi\u1ec7n Ho\u00e1 \u0111\u01a1n ch\u01b0a \u0111\u1ee7 d\u1ea5u g\u1eedi l\u1ea1i nh\u00e0 cung c\u1ea5p d\u00f3ng d\u1ea5u sau \u0111\u00f3 nh\u00e0 cung c\u1ea5p g\u1eedi l\u1ea1i qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n r\u1ed3i b\u1ecb th\u1ea5t l\u1ea1c. V\u1eady ch\u00fang t\u00f4i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 l\u00fd do m\u1ea5t v\u00e0 ph\u00f4 t\u00f4 li\u00ean 01v\u00e0 03 c\u1ee7a ho\u00e1 \u0111\u01a1n \u0111\u00f3 l\u00e0m ch\u1ee9ng t\u1eeb g\u1ed1c cho c\u00f4ng ty v\u1eady c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng? N\u1ebfu kh\u00f4ng th\u00ec \u0111\u01a1n v\u1ecb ch\u00fang t\u00f4i ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?<\/span><\/p>\n

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

      C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u 24, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\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

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

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

      \u00a0Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean: B\u00ean b\u1ea1n l\u00e0m th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd v\u1ec1 vi\u1ec7c m\u1ea5t h\u00f3a \u0111\u01a1n (th\u1eddi gian n\u1ed9p kh\u00f4ng qu\u00e1 5 ng\u00e0y k\u1ec3 t\u1eeb khi l\u00e0m m\u1ea5t). Sau \u0111\u00f3, c\u1ea3 hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 li\u00ean 1 b\u00ean nh\u00e0 cung c\u1ea5p k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0o th\u00e1ng n\u00e0o, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo PL. \u0110\u1ed3ng th\u1eddi sao y li\u00ean 1, \u0111\u00f3ng d\u1ea5u v\u00e0 k\u00fd x\u00e1c nh\u1eadn tr\u00ean b\u1ea3n sao h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u01b0a cho b\u00ean b\u1ea1n. B\u00ean b\u1ea1n s\u1eed d\u1ee5ng b\u1ea3n sao \u0111\u00f3 c\u00f9ng bi\u00ean b\u1ea3n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. \u0110\u1ed3ng th\u1eddi b\u00ean b\u1ea1n b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n (theo TT10\/2010\/TT-BTC, m\u1ee9c ph\u1ea1t t\u1eeb 2.000.000 – 4.000.000).<\/span><\/p>\n

      M\u1eddi b\u1ea1n xem chi ti\u1ebft v\u1ec1 c\u00e1ch x\u1eed l\u00fd khi m\u1ea5t h\u00f3a \u0111\u01a1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

      X\u1eed l\u00fd ho\u00e1 \u0111\u01a1n m\u1ea5t do b\u1ecb c\u01b0\u1edbp gi\u1eadt<\/a><\/span><\/p>\n

      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

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

      H\u00f3a \u0111\u01a1n d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng m\u00e0 c\u00f4ng ty thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/span><\/p>\n

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

      C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m 2, kho\u1ea3n 10, \u0111i\u1ec1u 1, TT26\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u 15, TT219\/2013\/TT-BTC (\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) quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u00a0nh\u01b0 sau:<\/span><\/p>\n

      \u201c<\/em>2.<\/em> C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT<\/em> v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/em><\/span><\/p>\n

      Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/em>\u201d<\/em><\/span><\/p>\n

      \u00a0Nh\u01b0 v\u1eady, v\u1edbi nh\u1eefng gi\u00e1 tr\u1ecb h\u00e0nh h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u01b0\u1edbi 20.000.000 tri\u1ec7u \u0111\u1ed3ng, c\u00f4ng ty thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/p>\n

      M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:<\/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

      \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

      Chuy\u1ec3n ti\u1ec1n m\u1eb7t tr\u1ea3 cho kh\u00e1ch h\u00e0ng v\u1edbi h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng?<\/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\u00e2u h\u1ecfi 5:<\/strong><\/span><\/p>\n

      C\u00f4ng ty em c\u00f3 mua h\u00e0ng ho\u00e1, dich v\u1ee5 c\u1ee7a c\u00f4ng ty kh\u00e1c nh\u01b0ng em l\u00e0m m\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o. V\u1eady th\u00ec em kh\u00f4ng k\u00ea khai thu\u1ebf cho c\u00f4ng ty \u0111\u01b0\u1ee3c 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 x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y h\u1ecfng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

      \u201c1. 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

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

      C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty b\u1ea1n ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c m\u1ea5t h\u00f3a \u0111\u01a1n trong v\u00f2ng 5 ng\u00e0y. C\u00f4ng ty v\u00e0 ng\u01b0\u1eddi b\u00e1n 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 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 b\u00ean b\u1ea1n. B\u1ea1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea3n sao k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t 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.<\/span><\/p>\n

      C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y:B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n tr\u1ea3 l\u1ea1i. Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. C\u00e1ch x\u1eed l\u00fd khi b\u1ecb h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t, ch\u00e1y, h\u1ecfng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 28, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21281,"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\/20338"}],"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=20338"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20338\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21281"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20338"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}