{"id":20400,"date":"2016-01-27T04:02:11","date_gmt":"2016-01-27T04:02:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20400"},"modified":"2016-02-16T02:35:50","modified_gmt":"2016-02-16T02:35:50","slug":"hoi-dap-40","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20400","title":{"rendered":"H\u1ecfi \u0110\u00e1p 40"},"content":{"rendered":"

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

Chuy\u00ean gia cho t\u00f4i h\u1ecfi, c\u00f4ng ty t\u00f4i xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0o ng\u00e0y 09\/12 nh\u01b0ng th\u1ef1c t\u1ebf h\u00e0ng \u0111\u00e3 xu\u1ea5t kho v\u00e0o ng\u00e0y 05\/12. V\u00e2y c\u00f4ng ty ch\u00e1u s\u1ebd x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n v\u00e0o ng\u00e0y 05\/02 h\u00e0y 09\/02?<\/span><\/p>\n

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

Trong 1 k\u1ef3 b\u00e1o c\u00e1o, b\u1ea1n c\u00f3 th\u1ec3 xu\u1ea5t ho\u00e1 \u0111\u01a1n v\u00e0 phi\u1ebfu xu\u1ea5t kho tr\u01b0\u1edbc khi xu\u1ea5t gi\u00e1 v\u1ed1n. Vi\u1ec7c t\u00ednh gi\u00e1 v\u1ed1n c\u00f3 th\u1ec3 t\u00ednh v\u00e0o cu\u1ed1i k\u1ef3, theo 4 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

Hi\u1ec7n nay, ph\u1ea7n m\u1ec1m gi\u00fap cho doanh nghi\u1ec7p t\u00ednh gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c ngay khi xu\u1ea5t h\u00e0ng cho ng\u01b0\u1eddi mua. V\u00ec th\u1ebf \u0111\u1ec3 ti\u1ec7n theo d\u00f5i h\u00e0ng xu\u1ea5t b\u00e1n theo t\u1eebng ho\u00e1 \u0111\u01a1n, b\u1ea1n c\u00f3 th\u1ec3 t\u00ednh gi\u00e1 v\u1ed1n theo ng\u00e0y xu\u1ea5t kho.<\/span><\/p>\n

N\u1ebfu b\u1ea1n ch\u01b0a r\u00f5 v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n, m\u1eddi b\u1ea1n theo d\u00f5i t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n – T\u00e0i kho\u1ea3n 632<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

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

H\u00f3a \u0111\u01a1n ghi thi\u1ebfu t\u00ean c\u00f4ng ty<\/span><\/p>\n

Chuy\u00ean gia cho t\u00f4i h\u1ecfi, b\u00ean t\u00f4i c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a. Tr\u00ean h\u00f3a \u0111\u01a1n ch\u1ec9 ghi t\u00ean gi\u00e1m \u0111\u1ed1c (\u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a c\u00f4ng ty) ch\u1ee9 kh\u00f4ng ghi t\u00ean c\u00f4ng ty.V\u1eady t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai h\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng \u1ea1? N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai th\u00ec t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c nh\u1eadp kho s\u1ed1 h\u00e0ng n\u00e0y \u0111\u1ec3 xu\u1ea5t b\u00e1n kh\u00f4ng \u1ea1? (B\u00ean t\u00f4i ch\u1ec9 mua h\u00e0ng m\u1ed9t l\u1ea7n c\u1ee7a c\u00f4ng ty n\u00e0y m\u00e0 c\u00f4ng ty n\u00e0y l\u1ea1i \u1edf trong HCM, c\u00f4ng ty t\u00f4i th\u00ec \u1edf H\u00e0 N\u1ed9i n\u00ean r\u1ea5t kh\u00f3 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n)?<\/span><\/p>\n

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

N\u1ebfu doanh nghi\u1ec7p b\u1ea1n l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, th\u00ec ho\u00e1 \u0111\u01a1n \u0111\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o h\u1ea1ch to\u00e1n ghi t\u0103ng s\u1ed1 h\u00e0ng n\u00e0y, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/p>\n

N\u1ebfu doanh nghi\u1ec7p b\u1ea1n kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n s\u1ed1 h\u00e0ng n\u00e0y, c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a ho\u00e1 \u0111\u01a1n n\u00e0y.<\/span><\/p>\n

V\u1eady ngo\u00e0i tr\u01b0\u1eddng h\u1ee3p tr\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf ra, c\u00f2n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o n\u1eefa? M\u1eddi c\u00e1c c\u00e1c b\u1ea1n tham kh\u1ea3o 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

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

Doanh nghi\u1ec7p vi\u1ebft kh\u00f4ng \u0111\u00fang s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a h\u00f3a \u0111\u01a1n th\u00ec c\u00f3 b\u1ecb ph\u1ea1t g\u00ec kh\u00f4ng?<\/span><\/p>\n

Doanh nghi\u1ec7p c\u1ee7a t\u00f4i c\u00f3 xu\u1ea5t m\u1ed9t t\u1edd ho\u00e1 \u0111\u01a1n. Do s\u01a1 \u00fd trong c\u00e1ch ghi ch\u00e9p, thay v\u00ec t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n l\u00e0 th\u1ee9 t\u1ef1 ng\u00e0y th\u00e1ng th\u00ec k\u1ebf to\u00e1n ghi kh\u00f4ng kh\u1edbp v\u1edbi nhau, ng\u00e0y 25\/12\/2015 doanh nghi\u1ec7p xu\u1ea5t ho\u00e1 \u0111\u01a1n s\u1ed1: 0000125, ng\u00e0y 9\/12\/2015 doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1ed1 0000126. V\u1eady cho t\u00f4i h\u1ecfi c\u00f4ng ty t\u00f4i c\u00f3 b\u1ecb x\u1eed l\u00fd g\u00ec kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0111i\u1ec3m b, kho\u1ea3n 3, \u0111i\u1ec1u 11, th\u00f4ng t\u01b0 s\u1ed1\u00a010\/2014\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 17\/1\/2014 quy\u00a0\u0111\u1ecbnh:<\/span><\/p>\n

\u201c3. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/em><\/span><\/p>\n

    \n
  1. b) L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn theo quy \u0111\u1ecbnh.<\/em><\/span><\/li>\n<\/ol>\n

    H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty b\u1ea1n b\u1ecb ph\u1ea1t t\u1eeb 4.000.000 \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

    B\u1ea1n n\u00ean li\u00ean h\u1ec7 v\u1edbi b\u00ean mua, \u0111\u1ec3 l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ng\u00e0y ghi tr\u00ean ho\u00e1 \u0111\u01a1n<\/span><\/p>\n

    V\u1eady l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o 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

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

    C\u00f4ng ty t\u00f4i b\u00e1n v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, h\u00e0ng ng\u00e0y b\u00e1n cho ng\u01b0\u1eddi d\u00e2n (\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n) c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn h\u01a1n 200.000 \u0111\u1ed3ng, cu\u1ed1i ng\u00e0y t\u1ed5ng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng b\u00e1n ra r\u1ed3i xu\u1ea5t 01 h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b, kho\u1ea3n 2, \u0111i\u1ec1u 16, th\u00f4ng t\u01b0 s\u1ed1\u00a039<\/a>\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh:<\/span><\/p>\n

    \u201cTr\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\u1ebf\u201d.<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a m\u1ed7i l\u1ea7n b\u00e1n ra l\u1edbn h\u01a1n 200.000 \u0111\u1ed3ng th\u00ec c\u00f4ng ty b\u1ea1n cu\u1ed1i ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n\u201d.<\/span><\/p>\n

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

    C\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng do doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng khi ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng c\u00f3 ph\u1ea3i vi\u1ebft ho\u00e1 \u0111\u01a1n GTGT kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 theo kho\u1ea3n 2, \u0111i\u1ec1u 3, th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a> ban h\u00e0nh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 7, Kho\u1ea3n 3 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

    \u201c<\/em>T<\/em>r\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 ho\u00e1, 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 ho\u00e1 \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.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec khi ho\u00e0n th\u00e0nh, nghi\u1ec7m thu, b\u00e0n giao doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT.<\/span><\/p>\n

    V\u1eady th\u1eddi gian l\u1eadp h\u00f3a \u0111\u01a1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 khi n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o trong b\u00e0i vi\u1ebft:C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ghi thi\u1ebfu t\u00ean C\u00f4ng ty tr\u00ean H\u00f3a \u0111\u01a1n, c\u00f3 ph\u1ea3i l\u1eadp H\u00f3a \u0111\u01a1n GTGT khi t\u00e0i s\u1ea3n x\u00e2y d\u1ef1ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft H\u1ecfi \u0111\u00e1p 40, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":21543,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2448],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20400"}],"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=20400"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20400\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21543"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20400"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}