{"id":20353,"date":"2016-01-26T09:28:46","date_gmt":"2016-01-26T09:28:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20353"},"modified":"2016-02-16T02:25:18","modified_gmt":"2016-02-16T02:25:18","slug":"hoi-dap-33","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20353","title":{"rendered":"H\u1ecfi \u0110\u00e1p 33"},"content":{"rendered":"

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

Khi vi\u1ebft h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u th\u00ec vi\u1ebft \u0111\u1ed3ng ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 VN\u0110 hay ngo\u1ea1i t\u1ec7?<\/span><\/p>\n

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

C\u0103n c\u1ee9 \u0110i\u1ec3m e, Kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201ce) \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/em><\/span><\/p>\n

\u0110\u1ed3ng ti\u1ec1n ghi\u00a0tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p\u00a0lu\u1eadt, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5: 10.000 USD – M\u01b0\u1eddi ngh\u00ecn \u0111\u00f4\u00a0la M\u1ef9.<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n c\u1ee7a th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i\u00a0t\u1ec7\u00a0li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi\u00a0\u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i t\u1ec7 thu v\u1ec1\u00a0l\u00e0 lo\u1ea1i kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ghi t\u1ef7 gi\u00e1 ch\u00e9o v\u1edbi m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1.\u201d<\/em><\/span><\/p>\n

– C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC \u00a0ban h\u00e0nh ng\u00e0y 27\/2\/2015 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014<\/span><\/p>\n

\u00a0+ T\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 2 h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1, c\u1ee5 th\u1ec3:<\/span><\/p>\n

\u201c3. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh doanh thu, chi\u00a0ph\u00ed\u00a0gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0200\/2014\/TT-BTC\u00a0ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u01b0 sau:<\/em><\/span><\/p>\n

–\u00a0T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu\u00a0l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n.<\/em>\u201d<\/span><\/p>\n

– <\/strong>C\u0103n c\u1ee9 c\u00f4ng v\u0103n 53640\/CT-HTr c\u1ee7a chi c\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i:<\/span><\/p>\n

\u201cK\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2015, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u00a0\u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i Ph\u00e1p l\u1ec7nh ngo\u1ea1i h\u1ed1i v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec khi l\u1eadp h\u00f3a \u0111\u01a1n, C\u00f4ng ty ghi t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u00e0 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n\u00a0theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC\u00a0n\u00eau tr\u00ean<\/em>.\u201d<\/strong><\/span><\/p>\n

Nh\u01b0 v\u1eady<\/strong>: Khi vi\u1ebft h\u00f3a \u0111\u01a1n GTGT b\u00e1n h\u00e0ng h\u00f3a c\u00f3 ph\u00e1t sinh ngo\u1ea1i t\u1ec7:<\/span><\/p>\n

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

+ Ghi t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n b\u1eb1ng nguy\u00ean t\u1ec7.<\/span><\/p>\n

+ Ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng vi\u1ec7t.<\/span><\/p>\n

+ T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n: T\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00f4ng ty m\u1edf TK.<\/span><\/p>\n

V\u00ed d\u1ee5:<\/u><\/em> Ng\u00e0y 17\/12\/2015, C\u00f4ng ty TNHH ABC xu\u1ea5t kh\u1ea9u m\u1ed9t l\u00f4 h\u00e0ng 10 chi\u1ebfc m\u00e1y t\u00ednh tr\u1ecb gi\u00e1 80.000 USD. T\u1ef7 gi\u00e1 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00f4ng ty TNHH ABC m\u1edf t\u00e0i kho\u1ea3n ng\u00e0y 17\/12\/2015 l\u00e0 mua v\u00e0o: 21.400 VN\u0110\/USD; b\u00e1n ra: 21.800 VN\u0110\/USD. C\u00e1c b\u1ea1n vi\u1ebft h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/em><\/span><\/p>\n

Xem c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a<\/a><\/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

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

H\u00f3a \u0111\u01a1n mua v\u00e0o \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 khi mua m\u1ed9t l\u01b0\u1ee3ng nh\u1ea5t \u0111\u1ecbnh<\/span><\/p>\n

C\u00f4ng ty em mua h\u00e0ng trong th\u00e1ng 10 \u0111\u1ebfn cu\u1ed1i th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c b\u00ean b\u00e1n xu\u1ea5t cho c\u00f4ng ty m\u1ed9t h\u00f3a \u0111\u01a1n ghi gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n c\u1ee7a th\u00e1ng 10, tr\u00ean h\u00f3a \u0111\u01a1n ch\u1ec9 ghi s\u1ed1 ti\u1ec1n gi\u1ea3m gi\u00e1 v\u00e0 thu\u1ebf GTGT m\u00e0 kh\u00f4ng ghi s\u1ea3n l\u01b0\u1ee3ng nh\u01b0 v\u1eady c\u00f3 \u0111\u00fang kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2.5, ph\u1ee5 l\u1ee5c 4, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c2.5. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n GTGT ghi gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng, thu\u1ebf GTGT, t\u1ed5ng gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/em><\/span><\/p>\n

N\u1ebfu vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c l\u1eadp khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh (k\u1ef3) chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u1ea1n l\u00e0 h\u00f3a \u0111\u01a1n gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c l\u1eadp khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c ghi s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c ghi nh\u01b0 th\u1ebf l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan t\u1ea1i \u0111\u00e2y:C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/a><\/span><\/p>\n

K\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/a><\/span><\/p>\n

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

Quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh gi\u1ea3m so v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC t\u1ea1i Ph\u1ee5 l\u1ee5c 4, \u0110i\u1ec3m 2.10 quy \u0111\u1ecbnh vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp nh\u01b0 sau:<\/span><\/p>\n

\u201c2.10. 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.\u00a0 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. \u201c<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p \u0111\u00e3 xu\u1ea5t ho\u00e1 \u0111\u01a1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng b\u00e0n giao, nh\u01b0ng khi duy\u1ec7t th\u1ea9m tra quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh 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. C\u0103n c\u1ee9 ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh doanh nghi\u1ec7p k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu v\u00e0 thu\u1ebf \u0111\u1ea7u ra.<\/span><\/p>\n

V\u1eady c\u00e1ch k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf v\u00e0 doanh thu l\u00e0m nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i t\u1ea1i \u0111\u00e2y: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

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

C\u00f3 c\u1ea7n ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n v\u00e0 ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh t\u01b0 v\u1ea5n \u0111\u00e3 nghi\u1ec7m thu b\u00e0n giao nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m a, kho\u1ea3n 2, \u0111i\u1ec1u 16, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014:<\/span><\/p>\n

\u201cNg\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

Nh\u01b0 v\u1eady, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh h\u1ea1ng m\u1ee5c ho\u00e0n th\u00e0nh kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a. V\u00ec v\u1eady, \u0111\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh t\u01b0 v\u1ea5n \u0111\u00e3 nghi\u1ec7m thu b\u00e0n giao ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n, th\u00ec c\u00f4ng ty b\u1ea1n v\u1eabn ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu b\u00e0n giao.<\/span><\/p>\n

V\u1eady c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh? 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

C\u00f4ng ty em co\u0301 c\u00f4ng tri\u0300nh gia\u0301 tri\u0323 h\u01a1\u0323p \u0111\u00f4\u0300ng la\u0300 7 ty\u0309 nh\u01b0ng t\u00f4\u0309ng gia\u0301 tri\u0323 nghi\u00ea\u0323m thu chi\u0309 co\u0301 6,5 ty\u0309. C\u00f4ng tri\u0300nh na\u0300y \u0111a\u0303 nghi\u00ea\u0323m thu ba\u0300n giao nh\u01b0ng ch\u01b0a quy\u00ea\u0301t toa\u0301n v\u00e2\u0323y em xu\u00e2\u0301t ho\u0301a \u0111\u01a1n theo s\u1ed1 ti\u1ec1n l\u00e0 bao nhi\u00eau?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC t\u1ea1i Ph\u1ee5 l\u1ee5c 4, \u0110i\u1ec3m 2.10 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

“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 th\u00ec khi xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1ea1n xu\u1ea5t h\u00f3a \u0111\u01a1n theo theo gi\u00e1 tr\u1ecb \u0111\u00e3 nghi\u1ec7m thu b\u00e0n giao. Khi c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch v\u1ec1 gi\u00e1 tr\u1ecb b\u1ea1n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh.<\/span><\/p>\n

C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 th\u1ebf n\u00e0o l\u00e0 \u0111\u00fang? M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o chi ti\u1ebft t\u1ea1i \u0111\u00e2y:H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, quy \u0111\u1ecbnh vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp. K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 33, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21489,"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\/20353"}],"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=20353"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20353\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21489"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20353"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}