{"id":20571,"date":"2016-01-28T01:13:49","date_gmt":"2016-01-28T01:13:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20571"},"modified":"2016-02-16T02:42:25","modified_gmt":"2016-02-16T02:42:25","slug":"hoi-dap-43","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20571","title":{"rendered":"H\u1ecfi \u0110\u00e1p 43"},"content":{"rendered":"

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

Theo h\u1ee3p \u0111\u1ed3ng cho thu\u00ea \u0111\u1ea5t: B\u00ean \u0111i thu\u00ea ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n l\u00e3i do thanh to\u00e1n ti\u1ec1n thu\u00ea \u0111\u1ea5t ch\u1eadm. V\u1eady b\u00ean cho thu\u00ea c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n cho b\u00ean \u0111i thu\u00ea v\u1ec1 kho\u1ea3n ti\u1ec1n l\u00e3i n\u00e0y kh\u00f4ng? N\u1ebfu ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n th\u00ec thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 bao nhi\u00eau? Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ti\u1ec1n n\u00e0y kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec c\u00f3 ph\u1ea3i k\u00ea khai thu\u1ebf GTGT v\u1edbi h\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo kho\u1ea3n 1, \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT:<\/span>
\n \u201c1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.
\nC\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.
\nTr\u01b0\u1eddng h\u1ee3p b\u1ed3i th\u01b0\u1eddng b\u1eb1ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, c\u01a1 s\u1edf b\u1ed3i th\u01b0\u1eddng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n v\u00e0 k\u00ea khai, t\u00ednh, n\u1ed9p thu\u1ebf GTGT nh\u01b0 \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5; c\u01a1 s\u1edf nh\u1eadn b\u1ed3i th\u01b0\u1eddng\u00a0 k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.\u201d
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean kho\u1ea3n ti\u1ec1n l\u00e3i do thanh to\u00e1n ti\u1ec1n thu\u00ea \u0111\u1ea5t ch\u1eadm l\u00e0 kho\u1ea3n thu t\u00e0i ch\u00ednh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. \u0110\u01a1n v\u1ecb xu\u1ea5t ho\u00e1 \u0111\u01a1n khi nh\u1eadn kho\u1ea3n ti\u1ec1n l\u00e3i, v\u00e0 ph\u1ea3n \u1ea3nh kho\u1ea3n thu nh\u1eadp n\u00e0y v\u00e0o thu nh\u1eadp kh\u00e1c khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh.<\/span><\/p>\n

V\u1eady c\u00f2n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam t\u1ea1i\u00a0\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 2:<\/strong> <\/span><\/p>\n

C\u00f4ng ty A n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, kinh doanh m\u1eb7t h\u00e0ng g\u1ed7 keo l\u00f3ng c\u00f3 ngu\u1ed3n g\u1ed1c khai th\u00e1c t\u1eeb r\u1eebng tr\u1ed3ng, c\u1eaft \u0111o\u1ea1n t\u1ea7m t\u1eeb 2-3m, b\u00f3c v\u1ecf. V\u1eady khi C\u00f4ng ty t\u00f4i xu\u1ea5t b\u00e1n m\u1eb7t h\u00e0ng n\u00e0y cho c\u00e1c C\u00f4ng ty s\u1ea3n xu\u1ea5t d\u0103m g\u1ed7 th\u00ec t\u00ednh thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 kho\u1ea3n 5, \u0110i\u1ec1u 5\u00a0 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span>
\n \u201c5. Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. Tr\u00ean ho\u00e1 \u0111\u01a1n GTGT, ghi d\u00f2ng gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf GTGT kh\u00f4ng ghi, g\u1ea1ch b\u1ecf.
\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 5% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.\u201d
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty A l\u00e0 \u0111\u01a1n v\u1ecb n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, kinh doanh m\u1eb7t h\u00e0ng g\u1ed7 keo l\u00f3ng c\u00f3 ngu\u1ed3n g\u1ed1c khai th\u00e1c t\u1eeb r\u1eebng tr\u1ed3ng, c\u1eaft \u0111o\u1ea1n t\u1ea7m t\u1eeb 2-3m, b\u00f3c v\u1ecf th\u00ec m\u1eb7t h\u00e0ng n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. Do v\u1eady, khi \u0111\u01a1n v\u1ecb xu\u1ea5t b\u00e1n m\u1eb7t h\u00e0ng n\u00e0y cho c\u00e1c C\u00f4ng ty s\u1ea3n xu\u1ea5t d\u0103m g\u1ed7 th\u00ec \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh thu\u1ebf GTGT.<\/span><\/p>\n

C\u00f4ng ty A n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, v\u1eady c\u00e1ch t\u00ednh c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/span><\/p>\n

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

HTX ch\u00fang t\u00f4i nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n c\u1ee7a t\u1eebng th\u00e0nh vi\u00ean HTX, sau \u0111\u00f3 HTX mua xe \u00f4 t\u00f4(TSC\u0110) v\u1ec1 \u0111\u0103ng k\u00fd \u0111\u1ea7y \u0111\u1ee7 t\u00ean HTX, sau \u0111\u00f3 giao l\u1ea1i (xe v\u1eabn \u0111\u0103ng k\u00fd mang t\u00ean HTX v\u00e0 khi giao ch\u1ec9 c\u00f3 quy\u1ebft \u0111\u1ecbnh giao, kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n) cho t\u1eebng th\u00e0nh vi\u00ean kinh doanh v\u1eadn t\u1ea3i trong HTX v\u00e0 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu h\u00e0ng th\u00e0ng \u0111\u1ea7y \u0111\u1ee7(C\u00e1c th\u00e0nh vi\u00ean \u0111\u1ec1u c\u00f3 MST, GPKD v\u1eadn t\u1ea3i ri\u00eang, \u0111i\u1ec1u l\u1ec7 c\u00f3 quy \u0111\u1ecbnh). HTX v\u1eabn qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh c\u00e1c xe n\u00e0y kinh doanh trong HTX. <\/span>
\n V\u1eady xin h\u1ecfi C\u00e1c anh\/ch\u1ecb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a to\u00e0n b\u1ed9 TSC\u0110 xe \u00f4 t\u00f4 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT hay kh\u00f4ng ?C\u00f3 v\u0103n b\u1ea3n(c\u00f4ng v\u0103n) n\u00e0o m\u1edbi nh\u1ea5t n\u0103m 2013 \u0111\u1ebfn nay h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 m\u00f4 h\u00ecnh HTX v\u1eadn t\u1ea3i kh\u00f4ng, xin \u0111\u01b0\u1ee3c cung c\u1ea5p s\u1ed1 C\u00f4ng v\u0103n c\u1ee5 th\u1ec3 n\u1ebfu c\u00f3, Trong c\u00e1c th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf GTGT t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn nay kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a HTX v\u1eadn t\u1ea3i . <\/span>
\n \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a TSC\u0110 th\u00ec HTX ho\u00e0n to\u00e0n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo Lu\u1eadt l\u00e0: C\u00f3 H\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n GTGT mua xe \u0111\u00e0y \u0111\u1ee7, Tr\u1ea3 ti\u1ec1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n qua Ng\u00e2n h\u00e0ng, \u0111\u0103ng k\u00fd ch\u00ednh ch\u1ee7 t\u00ean HTX, Xe d\u00f9ng v\u00e0o kinh doanh v\u1eadn t\u1ea3i, M\u1eb7t h\u00e0ng kinh doanh l\u00e0 d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi l\u00e0 lo\u1ea1i d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT. th\u00e0nh vi\u00ean kinh doanh n\u1ed9p thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp h\u00e0ng th\u00e1ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0o Ng\u00e2n s\u00e1ch<\/span>
\n HTX c\u00f3 c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn chung v\u1ec1 m\u00f4 h\u00ecnh HTX v\u1eadn t\u1ea3i n\u00f3i chung c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf TP t\u1eeb n\u0103m 2003 \u0111\u1ebfn 2010 \u0111\u1ec1u h\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t l\u00e0 TSC\u0110 xe \u00f4 t\u00f4 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf(ho\u00e0n thu\u1ebf). <\/span>
\n Khi nh\u1eadn g\u00f3p v\u1ed1n HTX h\u1ea1ch to\u00e1n N\u1ee3 TK 111\/112, C\u00f3 TK 411: S\u1ed1 ti\u1ec1n g\u00f3p v\u1ed1n<\/span>
\n Khi mua xe v\u1ec1 HTX h\u1ea1ch to\u00e1n N\u1ee3 TK 211.4, N\u1ee3 TK 133.2, C\u00f3 TK li\u00ean quan( TK112, TK331). v\u00e0 ghi s\u1ed5 theo d\u00f5i s\u1ed1 TSC\u0110 n\u00e0y \u0111\u1ea7y \u0111\u1ee7 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. Theo d\u00f5i gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110 b\u00e0n giao n\u00e0y<\/span>
\n Khi TSC\u0110 n\u00e0y thanh l\u00fd, HTX xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n xe v\u00e0 h\u1ea1ch t\u00f3an tr\u00ean <\/span>
\n Gi\u00e1 b\u00e1n v\u00e0 thu\u1ebf: N\u1ee3 TK 111\/112, C\u00f3 TK 711, C\u00f3 TK3331<\/span>
\n Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i: N\u1ee3 TK 811, N\u1ee3 TK 2141, C\u00f3 TK 211.4<\/span>
\n C\u00f3 quan \u0111i\u1ec3m cho r\u1eb1ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, do HTX kh\u00f4ng tr\u1ef1c ti\u1ebfp kinh doanh, c\u00f3 quan \u0111i\u1ec3m cho r\u1eb1ng qu\u00e1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo Lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

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

H\u1ee3p t\u00e1c x\u00e3 c\u0169ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh, v\u00e0 \u0111\u01b0\u1ee3c \u0111\u1ed1i x\u1eed nh\u01b0 m\u1ed9t doanh nghi\u1ec7p.<\/span>
\n N\u1ebfu H\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, th\u00ec thu\u1ebf GTGT c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 s\u1ebd\u00a0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 ph\u1ea3i h\u1ea1ch to\u00e1n th\u1eb3ng v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n.<\/span>
\n N\u1ebfu c\u00e1c b\u1ea1n c\u00f3 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh, t\u1ed5ng c\u1ee5c thu\u1ebf… v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf cho TSC\u0110 l\u00e0 \u00f4 t\u00f4, th\u00ec c\u00e1c b\u1ea1n l\u1ea5y c\u00f4ng v\u0103n \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00e1c ban th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf hay ho\u00e0n thu\u1ebf. Tuy nhi\u00ean, theo lu\u1eadt thu\u1ebf GTGT, n\u1ebfu HTX k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u1eb7c ho\u00e0n thu\u1ebf.<\/span>
\n B\u1ea1n h\u1ea1ch to\u00e1n g\u00f3p v\u1ed1n th\u1ebf l\u00e0 \u0111\u00fang. Nh\u01b0ng h\u1ea1ch to\u00e1n mua xe, ho\u1eb7c thanh l\u00fd xe ban n\u00ean l\u00e0 c\u1ee7a tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebfu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. N\u1ebfu h\u1ee3p t\u00e1c x\u00e3 k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp , th\u00ec h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span>
\n Mua xe :<\/span>
\n N\u1ee3 TK 211.4 : Gi\u00e1 thanh to\u00e1n<\/span>
\n \u00a0\u00a0 C\u00f3 TK 111, 112<\/span>
\n Khi thanh l\u00fd t\u00e0i s\u1ea3n :<\/span>
\n N\u1ee3 TK 111,112 : Gi\u00e1 thanh to\u00e1n<\/span>
\n \u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 711 : Gi\u00e1 thanh to\u00e1n<\/span>
\n Ghi gi\u1ea3m TS :<\/span>
\n N\u1ee3 TK 811<\/span>
\n N\u1ee3 TK 2141<\/span>
\n \u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 211.4<\/span><\/p>\n

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

Doanh nghi\u1ec7p em c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi m\u1ed9t c\u00f4ng ty du l\u1ecbch \u0111\u1ec3 trung chuy\u1ec3n nh\u00e2n vi\u00ean sang L\u00e0o, c\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng c\u00f9ng n\u1eb1m tr\u00ean \u0111\u1ecba b\u1ea3n \u0110\u00e0 N\u1eb5ng v\u1edbi DN c\u1ee7a em.<\/span>
\n Khi v\u1ec1 thanh to\u00e1n v\u00e0 xu\u1ea5t\u00a0 h\u00f3a \u0111\u01a1n DN v\u1eadn chuy\u1ec3n xu\u1ea5t cho b\u00ean em h\u00f3a \u0111\u01a1n GTGT 0%, k\u1ebf to\u00e1n DN du l\u1ecbch n\u00f3i \u0111\u00f3 l\u00e0 xu\u1ea5t kh\u1ea9u n\u00ean \u0111\u01b0\u1ee3c 0%. Nh\u01b0 v\u1eady c\u00f3 \u0111\u00fang kh\u00f4ng v\u00e0 th\u00f4ng t\u01b0 n\u00e0o quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u kho\u1ea3n k\u1ebf to\u00e1n c\u00f4ng ty du l\u1ecbch xu\u1ea5t cho DN.<\/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 9, Kho\u1ea3n 1, \u0110i\u1ec3m c quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t 0% nh\u01b0 sau:<\/span>
\n “c) V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y bao g\u1ed3m v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd, h\u00e0ng ho\u00e1 theo ch\u1eb7ng qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam, ho\u1eb7c c\u1ea3 \u0111i\u1ec3m \u0111i v\u00e0 \u0111\u1ebfn \u1edf n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u01b0\u01a1ng ti\u1ec7n tr\u1ef1c ti\u1ebfp v\u1eadn t\u1ea3i hay kh\u00f4ng c\u00f3 ph\u01b0\u01a1ng ti\u1ec7n. Tr\u01b0\u1eddng h\u1ee3p, h\u1ee3p \u0111\u1ed3ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf bao g\u1ed3m c\u1ea3 ch\u1eb7ng v\u1eadn t\u1ea3i n\u1ed9i \u0111\u1ecba th\u00ec v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf bao g\u1ed3m c\u1ea3 ch\u1eb7ng n\u1ed9i \u0111\u1ecba.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty b\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00f4ng ty A \u0111\u1ec3 trung chuy\u1ec3n nh\u00e2n vi\u00ean sang L\u00e0o l\u00e0 ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch qu\u1ed1c t\u1ebf n\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t 0%.<\/span><\/p>\n

Ngo\u00e0i tr\u01b0\u1eddng h\u1ee3p tr\u00ean ch\u1ecbu thu\u1ebf su\u1ea5t 0% ra c\u00f2n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o n\u1eefa? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i mua h\u00e0ng c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty t\u00f4i \u0111\u00e3 chuy\u1ec3n ti\u1ec1n mua h\u00e0ng t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a c\u00f4ng ty v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n mang t\u00ean c\u00e1 nh\u00e2n ch\u1ee7 doanh nghi\u1ec7p. V\u1eady vi\u1ec7c chuy\u1ec3n ti\u1ec1n n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u00e1 \u0111\u01a1n mua h\u00e0ng \u0111\u00f3 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
\n\u201c3. 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).”<\/em>\u201d<\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p b\u1ea1n khi mua h\u00e0ng c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n, C\u00f4ng ty b\u1ea1n \u0111\u00e3 chuy\u1ec3n ti\u1ec1n mua h\u00e0ng t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a C\u00f4ng ty v\u00e0o t\u00e0i kho\u1ea3n b\u00ean b\u00e1n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p, n\u1ebfu t\u00e0i kho\u1ea3n \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec vi\u1ec7c thanh to\u00e1n ti\u1ec1n h\u00e0ng \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span>.<\/span><\/p>\n

V\u1eady nh\u01b0 th\u1ebf n\u00e0o s\u1ebd\u00a0\u0111\u1ee7\u00a0\u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc theo d\u00f5i t\u1ea1i\u00a0\u0111\u00e2y:\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT? \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT t\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a h\u1ed9 kinh doanh H\u1ee3p t\u00e1c x\u00e3. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 43, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":21711,"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\/20571"}],"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=20571"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20571\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21711"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20571"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}