{"id":20340,"date":"2016-01-24T07:05:33","date_gmt":"2016-01-24T07:05:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20340"},"modified":"2016-02-16T02:19:22","modified_gmt":"2016-02-16T02:19:22","slug":"hoi-dap-29","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20340","title":{"rendered":"H\u1ecfi \u0110\u00e1p 29"},"content":{"rendered":"

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

C\u00f4ng ty em c\u00f3 xu\u1ea5t ho\u00e1 \u0111\u01a1n cho kh\u00e1ch h\u00e0ng nh\u01b0ng xu\u1ea5t nh\u1ea7m t\u00ean \u0111\u01a1n v\u1ecb, v\u1eady em l\u00e0m bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n v\u00e0 thu h\u1ed3i l\u1ea1i ho\u00e1 \u0111\u01a1n \u0111\u00f3 ph\u1ea3i kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 \u0111i\u1ec3m b, kho\u1ea3n 7, \u0111i\u1ec1u 3, TT26\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec1u 16, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua th\u00ec c\u00e1c b\u00ean l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/em>. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean: N\u1ebfu b\u1ea1n vi\u1ebft sai v\u1ec1 t\u00ean \u0111\u01a1n v\u1ecb th\u00ec b\u00ean b\u1ea1n l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam chi ti\u1ebft t\u1ea1i \u0111\u00e2y:\u00a0X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9<\/a><\/span><\/p>\n

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

Cho em h\u1ecfi trong ho\u00e1 \u0111\u01a1n GTGT \u1edf ch\u1ed7 ng\u01b0\u1eddi b\u00e1n h\u00e0ng k\u00fd l\u00e0 ng\u01b0\u1eddi th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb k\u00fd hay l\u00e0 k\u1ebf to\u00e1n k\u00fd? N\u1ebfu k\u1ebf to\u00e1n k\u00fd th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00f3ng d\u1ea5u ph\u1ea3i kh\u00f4ng? Em th\u1ea5y khi th\u1ee7 tr\u01b0\u1edfng k\u00fd, khi k\u1ebf to\u00e1n k\u00fd v\u1eady ai k\u00fd m\u1edbi \u0111\u00fang?<\/span><\/p>\n

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

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

\u201cd) Ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi b\u00e1n h\u00e0ng (k\u00fd, \u0111\u00f3ng d\u1ea5u, ghi r\u00f5 h\u1ecd t\u00ean)\u201d<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb kh\u00f4ng k\u00fd v\u00e0o ti\u00eau th\u1ee9c ng\u01b0\u1eddi b\u00e1n h\u00e0ng th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb cho ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp b\u00e1n k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0o ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb kh\u00f4ng k\u00fd v\u00e0o ti\u00eau th\u1ee9c ng\u01b0\u1eddi b\u00e1n h\u00e0ng th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb cho ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp b\u00e1n k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean H\u0110 v\u00e0 \u0111\u00f3ng d\u1ea5u v\u00e0o ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd H\u0110.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o chi ti\u1ebft c\u00e1ch vi\u1ebft c\u00e1c ti\u00eau th\u1ee9c c\u1ee7a h\u00f3a \u0111\u01a1n t\u1ea1i \u0111\u00e2y:C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n GTGT c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo kho\u1ea3n 9, \u0111i\u1ec1u 3, TT26\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i Ph\u1ee5 l\u1ee5c 4, \u0110i\u1ec3m 2.4, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n

\u201c \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 h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi t\u00ean v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, 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.”<\/em><\/span><\/p>\n

Theo kho\u1ea3n 5, \u0111i\u1ec1u 7, TT219\/2013\/TT-BTC ban h\u00e0nh:<\/span><\/p>\n

\u201c<\/em>5. \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, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0); tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf nh\u01b0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho.<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty d\u00f9ng h\u00e0ng h\u00f3a \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 H\u0110 GTGT. Tr\u00ean H\u0110 ghi t\u00ean v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a v\u00e0 ghi r\u00f5 l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i.\u00a0 G\u00eda t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 0.<\/span><\/p>\n

– C\u1ee5 th\u1ec3, k\u1ebf to\u00e1n centax xin \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch 1 h\u00f3a \u0111\u01a1n xu\u1ea5t h\u00e0ng khuy\u1ebfn m\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

\"Hoi<\/span><\/p>\n

 <\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y:H\u01b0\u1edbng d\u1eabn c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n h\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 xin ph\u00e9p S\u1edf C\u00f4ng th\u01b0\u01a1ng<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p kinh doanh trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng th\u1ef1c hi\u1ec7n t\u1ef1 x\u00e2y tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh th\u00ec c\u00f3 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT \u0111\u1ea7u ra kh\u00f4ng? N\u1ebfu xu\u1ea5t ho\u00e1 \u0111\u01a1n th\u00ec ph\u1ea3i k\u00ea khai thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n 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 119\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 2 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 4 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

\u201c4. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/em><\/span><\/p>\n

\u2026\u2026.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m) \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec khi ho\u00e0n th\u00e0nh, nghi\u1ec7m thu, b\u00e0n giao, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, doanh nghi\u1ec7p b\u1ea1n kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Gi\u1ea3i \u0111\u00e1p c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n cho h\u00e0ng khuy\u1ebfn m\u1ea1i v\u00e0 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft, H\u1ecfi \u0111\u00e1p 29, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21282,"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\/20340"}],"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=20340"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20340\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21282"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20340"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}