{"id":20573,"date":"2016-01-28T01:17:27","date_gmt":"2016-01-28T01:17:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20573"},"modified":"2016-02-16T02:44:31","modified_gmt":"2016-02-16T02:44:31","slug":"hoi-dap-44","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20573","title":{"rendered":"H\u1ecfi \u0110\u00e1p 44"},"content":{"rendered":"

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

Doanh nghi\u1ec7p t\u00f4i c\u00f3 kinh doanh c\u1ea3 m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0ng kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf. Th\u00e1ng 4\/2015 doanh nghi\u1ec7p c\u00f3 mua h\u00e0ng ho\u00e1 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1 mua v\u00e0o. V\u1eady doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf 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 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 9 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n “a) S\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 14 nh\u01b0 sau:
\n\u201c2. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT, doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra bao g\u1ed3m c\u1ea3 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.
\nC\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u00e0ng th\u00e1ng\/qu\u00fd t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng\/qu\u00fd, cu\u1ed1i n\u0103m c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n t\u00ednh ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a n\u0103m \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 t\u1ea1m ph\u00e2n b\u1ed5 kh\u1ea5u tr\u1eeb theo th\u00e1ng\/qu\u00fd.\u201d”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p b\u1ea1n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1 mua trong th\u00e1ng 4\/2015 l\u00e0 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh. B\u1ea1n ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o cho h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan\u00a0t\u1ea1i \u0111\u00e2y:<\/span>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p t\u00f4i th\u1ef1c hi\u1ec7n b\u00e1n \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, gi\u00e1 tr\u1ea3 g\u00f3p ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 9,5 tri\u1ec7u \u0111\u1ed3ng, trong \u0111\u00f3 l\u00e3i tr\u1ea3 g\u00f3p l\u00e0 0,5 tri\u1ec7u \u0111\u1ed3ng. V\u1eady khi l\u1eadp h\u00f3a \u0111\u01a1n t\u00ednh thu\u1ebf GTGT tr\u00ean gi\u00e1 tr\u1ea3 g\u00f3p l\u00e0 9,5 tri\u1ec7u \u0111\u1ed3ng c\u00f3 \u0111\u00fang kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 7, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>7. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm l\u00e0 gi\u00e1 t\u00ednh theo gi\u00e1 b\u00e1n tr\u1ea3 m\u1ed9t l\u1ea7n ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00f3, kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 m\u1ed9t l\u1ea7n ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00f3, kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm. V\u1eady, gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a \u0111i\u1ec7n tho\u1ea1i c\u1ee7a c\u00f4ng ty b\u1ea1n khi l\u1eadp h\u00f3a \u0111\u01a1n t\u00ednh thu\u1ebf GTGT l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

C\u00e2u h\u1ecfi 3:<\/strong>\u00a0<\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p t\u00f4i trong th\u00e1ng 4\/2015 c\u00f3 th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u g\u1ea1o ra n\u01b0\u1edbc ngo\u00e0i, h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh \u0111i\u1ec3m giao nh\u1eadn t\u1ea1i Vi\u1ec7t Nam. V\u1eady doanh nghi\u1ec7p t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng g\u1ea1o xu\u1ea5t kh\u1ea9u 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 9 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 0% nh\u01b0 sau:<\/span>
\n “1. Thu\u1ebf su\u1ea5t 0%: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf trong khu phi thu\u1ebf quan; v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.
\n…..
\na) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u bao g\u1ed3m:
\n+ H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

…..
\n2. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%:
\na) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u:
\n– C\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u; h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u;
\n– C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;
\n– C\u00f3 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.”<\/em><\/span>
\n Nh\u01b0 v\u1eady, n\u1ebfu C\u00f4ng ty b\u1ea1n \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean th\u00ec s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t 0% theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Xem th\u00eam b\u00e0i vi\u1ebft li\u00ean quan:<\/span><\/p>\n

S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 0%\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng, chuy\u00ean ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c xu\u1ea5t, nh\u1eadp kh\u1ea9u. Trong th\u00e1ng 12\/2015 c\u00f4ng ty c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t, nh\u1eadp kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 250 tri\u1ec7u \u0111\u1ed3ng. V\u1eady c\u00f4ng ty t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o 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 12 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC nh\u01b0 sau: <\/span>
\n “b)S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4 \u0110i\u1ec1u 18 nh\u01b0 sau:
\n\u201c4. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a c\u00f4ng ty b\u1ea1n l\u00e0 250 tri\u1ec7u \u0111\u1ed3ng, do v\u1eady c\u00f4ng ty b\u1ea1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u. S\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o 250 tri\u1ec7u \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng ti\u1ebfp theo.<\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan:\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n

Thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n v\u00e0o khu phi thu\u1ebf quan<\/a><\/span><\/p>\n

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

C\u00f4ng ty em c\u00f3 xu\u1ea5t 1 ho\u00e1 \u0111\u01a1n GTGT cho kh\u00e1ch h\u00e0ng A v\u1edbi gi\u00e1 tr\u1ecb mua h\u00e0ng l\u00e0 560.000\u0111. Nh\u01b0ng tr\u00ean h\u00f3a \u0111\u01a1n ghi sai thu\u1ebf su\u1ea5t: \u0111\u00fang ra l\u00e0 ghi 5% nh\u01b0ng em l\u1ea1i ghi th\u00e0nh 10% do \u0111\u00f3 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng l\u00ean 28.000\u0111. H\u00f3a \u0111\u01a1n n\u00e0y \u00f4ng A \u0111\u00e3 l\u00e0m m\u1ea5t v\u00ec \u00f4ng A l\u00e0 kh\u00e1ch h\u00e0ng l\u1ebb, kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, kh\u00f4ng k\u00ea khai h\u00f3a \u0111\u01a1n GTGT v\u00e0 h\u00f3a \u0111\u01a1n n\u00e0y em c\u0169ng ch\u01b0a k\u00ea khai trong qu\u00fd 4\/2015. V\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y em n\u00ean x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o \u1ea1?<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC, t\u1ea1i \u0111i\u1ec1u 12 kho\u1ea3n 5 \u0111i\u1ec3m a, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ghi sai thu\u1ebf su\u1ea5t nh\u01b0 sau:<\/span>
\n \u201c\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5: N\u1ebfu thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n cao h\u01a1n thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t \u0111\u00e3 ghi tr\u00ean ho\u00e1 \u0111\u01a1n; N\u1ebfu thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n th\u1ea5p h\u01a1n thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t thu\u1ebf GTGT quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.\u201d
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean v\u1ec1 ghi sai thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n n\u1ebfu b\u00ean b\u1ea1n xu\u1ea5t h\u00f3a \u0111\u01a1n ghi thu\u1ebf su\u1ea5t cao h\u01a1n quy \u0111\u1ecbnh, m\u00e0 hai b\u00ean kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01b0\u1ee3c, th\u00ec k\u00ea khai\u00a0 n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u00e3 ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft c\u00e1ch x\u1eed l\u00fd khi vi\u1ebft sai thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a\u00a0\u0111\u01a1n t\u1ea1i\u00a0\u0111\u00e2y:X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n vi\u1ebft sai thu\u1ebf su\u1ea5t GTGT<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c tr\u1ea3 g\u00f3p. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng xu\u1ea5t kh\u1ea9u. X\u1eed l\u00fd khi ghi sai thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 44, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21712,"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\/20573"}],"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=20573"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20573\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21712"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20573"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}