{"id":20569,"date":"2016-01-28T01:02:23","date_gmt":"2016-01-28T01:02:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20569"},"modified":"2016-02-16T02:41:00","modified_gmt":"2016-02-16T02:41:00","slug":"hoi-dap-42","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20569","title":{"rendered":"H\u1ecfi \u0110\u00e1p 42"},"content":{"rendered":"

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

Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi kinh doanh h\u00e0ng n\u1ed9i \u0111\u1ecba l\u00e0 thu\u1ebf GTGT l\u0169y k\u1ebf sau 12 th\u00e1ng li\u00ean ti\u1ebfp m\u00e0 \u00e2m th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. V\u1eady vi\u1ec7c ho\u00e0n thu\u1ebf c\u00f3 quy \u0111\u1ecbnh s\u1ed1 ti\u1ec1n bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013TT-BTC t\u1ea1i \u0110i\u1ec1u 18, Kho\u1ea3n 1 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n “1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo; tr\u01b0\u1eddng h\u1ee3p l\u0169y k\u1ebf sau \u00edt nh\u1ea5t m\u01b0\u1eddi hai th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean ho\u1eb7c sau \u00edt nh\u1ea5t b\u1ed1n qu\u00fd t\u00ednh t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft m\u00e0 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf GTGT\u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng ho\u1eb7c theo qu\u00fd th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo. Tr\u01b0\u1eddng h\u1ee3p l\u0169y k\u1ebf sau \u00edt nh\u1ea5t 12 th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean ho\u1eb7c sau \u00edt nh\u1ea5t 4 qu\u00fd t\u00ednh t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft, kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

V\u1eady c\u00f2n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ngo\u00e0i tr\u01b0\u1eddng h\u1ee3p tr\u00ean n\u1eefa? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc c\u00f9ng t\u00ecm hi\u1ec3u t\u1ea1i\u00a0\u0111\u00e2y:C\u00f4ng v\u0103n 3942\/TCT-CS kh\u1ea5u tr\u1eeb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2015<\/a><\/span><\/p>\n

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

C\u00f4ng ty A nh\u1eadn gia c\u00f4ng cho c\u00f4ng ty B, c\u00e1c m\u1eb7t h\u00e0ng nh\u1eadn gia c\u00f4ng b\u00e1n ra g\u1ed3m 2 lo\u1ea1i thu\u1ebf su\u1ea5t l\u00e0 5% v\u00e0 10%. V\u1eady c\u00f4ng ty A xu\u1ea5t h\u00f3a \u0111\u01a1n cho c\u00f4ng ty B v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 bao nhi\u00eau?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 11 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 10% nh\u01b0 sau:<\/span>
\n “C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT n\u00eau t\u1ea1i \u0110i\u1ec1u 10, \u0110i\u1ec1u 11 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u1edf c\u00e1c kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng hay kinh doanh th\u01b0\u01a1ng m\u1ea1i.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p nh\u1eadn gia c\u00f4ng h\u00e0ng h\u00f3a g\u1ed3m 2 lo\u1ea1i thu\u1ebf su\u1ea5t l\u00e0 5% v\u00e0 10% th\u00ec khi xu\u1ea5t h\u00f3a \u0111\u01a1n cho c\u00f4ng ty B, b\u1ea1n xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 5% ho\u1eb7c 10% t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf su\u1ea5t 5% hay 10%.<\/span><\/p>\n

Nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t 5%, m\u1eb7t h\u00e0ng n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t 10%? M\u1eddi b\u1ea1n tham kh\u1ea3o chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1 4044\/CT-TTHT – thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/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\u00e2u h\u1ecfi 3:<\/strong> <\/span><\/p>\n

Trong ng\u00e0y doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a 2 l\u1ea7n c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p, l\u1ea7n th\u1ee9 nh\u1ea5t c\u00f3 gi\u00e1 tr\u1ecb 14 tri\u1ec7u \u0111\u1ed3ng v\u00e0 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng, l\u1ea7n th\u1ee9 2 c\u00f3 gi\u00e1 tr\u1ecb 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 th\u1ef1c hi\u1ec7n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng? <\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 (\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) nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o
\n5. Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Nh\u00e0 cung c\u1ea5p l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, tr\u1ef1c ti\u1ebfp khai v\u00e0 n\u1ed9p thu\u1ebf GTGT.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n qua ng\u00e2n h\u00e0ng. V\u1eady, c\u00f4ng ty b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi l\u1ea7n mua h\u00e0ng th\u1ee9 nh\u1ea5t c\u00f3 gi\u00e1 tr\u1ecb 14 tri\u1ec7u \u0111\u1ed3ng v\u00ec \u0111\u01b0\u1ee3c thanh to\u00e1n qua ng\u00e2n h\u00e0ng. C\u00f2n l\u1ea7n mua h\u00e0ng th\u1ee9 hai c\u00f3 gi\u00e1 tr\u1ecb 10 tri\u1ec7u \u0111\u1ed3ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf v\u00ec \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/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 4:<\/strong> <\/span><\/p>\n

Doanh nghi\u1ec7p t\u00f4i mua h\u00e0ng h\u00f3a c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c, trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ph\u00eda doanh nghi\u1ec7p cung c\u1ea5p h\u00e0ng y\u00eau c\u1ea7u chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean th\u1ee5 h\u01b0\u1edfng l\u00e0 c\u00e1 nh\u00e2n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng?\u00a0 <\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 (\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) nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o
\n3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. B\u00ean mua kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u00e0i kho\u1ea3n ti\u1ec1n vay t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p) m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 s\u00e9c, u\u1ef7 nhi\u1ec7m chi ho\u1eb7c l\u1ec7nh chi, u\u1ef7 nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf).”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, khi b\u00ean b\u00e1n y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ea1n chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean th\u1ee5 h\u01b0\u1edfng l\u00e0 c\u00e1 nh\u00e2n, doanh nghi\u1ec7p b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

C\u00e2u h\u1ecfi 5:<\/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 s\u1ed1\u00a0219\/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.”
\n<\/em>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 cao nh\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a l\u00e0 10%.<\/span><\/p>\n

M\u1eddi b\u1ea1n t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ecbu thu\u1ebf su\u1ea5t 5%:\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1ch Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi kinh doanh h\u00e0ng n\u1ed9i \u0111\u1ecba, nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf xu\u1ea5t, \u0111i\u1ec1u ki\u1ec7n 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 \u0110\u00e1p 42, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng chia s\u1ebb.<\/p>\n","protected":false},"author":7,"featured_media":21716,"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\/20569"}],"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=20569"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20569\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21716"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20569"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}