{"id":20575,"date":"2016-01-28T01:20:59","date_gmt":"2016-01-28T01:20:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20575"},"modified":"2016-02-16T02:46:17","modified_gmt":"2016-02-16T02:46:17","slug":"hoi-dap-45","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20575","title":{"rendered":"H\u1ecfi \u0110\u00e1p 45"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i hay mua h\u1ed3 s\u01a1 \u0111\u1ea5u th\u1ea7u, th\u00f4ng th\u01b0\u1eddng v\u1edbi m\u1ee9c gi\u00e1 500.000\u0111\/ b\u1ed9 H\u1ed3 s\u01a1. Nh\u01b0ng b\u00ean b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT m\u00e0 ch\u1ec9 xu\u1ea5t Phi\u1ebfu thu cho b\u00ean Cty ch\u00fang t\u00f4i. <\/span>
\n V\u1eady cho ch\u00fang t\u00f4i h\u1ecfi, kho\u1ea3n ph\u00ed mua h\u1ed3 s\u01a1 th\u1ea7u m\u00e0 b\u00ean b\u00e1n ch\u1ec9 xu\u1ea5t phi\u1ebfu thu v\u1eady c\u00f3 \u0111\u00fang theo quy \u0111\u1ecbnh thu\u1ebf kh\u00f4ng? <\/span><\/p>\n

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

V\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1ed1 15033\/BTC-\u0110T ng\u00e0y 07\/11\/2011 \u0111\u00e3 n\u00eau r\u00f5 gi\u00e1 b\u00e1n h\u1ed3 s\u01a1 m\u1eddi th\u1ea7u,\u00a0 ti\u1ec1n thu \u0111\u01b0\u1ee3c \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho nh\u1eefng h\u1ea1ng m\u1ee5c chi ti\u00eau n\u00e0o, m\u1ee9c thu\u1ebf c\u1ee7a ti\u1ec1n b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u,\u2026 Kho\u1ea3n thu n\u00e0y mang \u00fd ngh\u0129a gi\u00e1 d\u1ecbch v\u1ee5 nhi\u1ec1u h\u01a1n l\u00e0 ph\u00ed cho n\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n GTGT v\u00e0 thu\u1ebf TNDN (n\u1ebfu c\u00f3). <\/span>
\n Ch\u1ee7 \u0111\u1ea7u t\u01b0 (BQLDA) d\u00f9 kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb KD nh\u01b0ng c\u00f3 cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho c\u00e1c nh\u00e0 th\u1ea7u, c\u00f3 thu ti\u1ec1n v\u1ec1 b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo lu\u1eadt \u0111\u1ecbnh. <\/span>
\n BQL d\u1ef1 \u00e1n c\u1ea7n li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 mua ho\u00e1 \u0111\u01a1n GTGT, th\u1ef1c hi\u1ec7n xu\u1ea5t ho\u00e1 \u0111\u01a1n m\u1ed7i l\u1ea7n b\u00e1n h\u1ed3 s\u01a1 cho nh\u00e0 th\u1ea7u. S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u ph\u1ea3i khai n\u1ed9p thu\u1ebf GTGT, c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang v\u00e0o m\u1ed9t t\u00e0i kho\u1ea3n (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 doanh thu ho\u1ea1t \u0111\u1ed9ng kh\u00e1c), sau khi b\u00f9 tr\u1eeb chi ph\u00ed t\u1ed5 ch\u1ee9c th\u1ea7u, n\u1ebfu c\u00f2n l\u00e3i th\u00ec n\u1ed9p thu\u1ebf TNDN.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu, kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c chi ph\u00ed th\u00ec g\u1ed9p ti\u1ec1n b\u00e1n th\u1ea7u v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 n\u1ed9p thu\u1ebf.<\/span>
\n B\u1ea1n n\u00ean y\u00eau c\u1ea7u b\u00ean b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u cung c\u1ea5p h\u00f3a \u0111\u01a1n cho b\u1ea1n.<\/span><\/p>\n

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

Doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a v\u00e0o vi\u1ec7c cho, bi\u1ebfu, t\u1eb7ng. V\u1eady c\u00f3 k\u00ea khai thu\u1ebf GTGT cho nh\u1eefng h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p d\u00f9ng v\u00e0o vi\u1ec7c cho, bi\u1ebfu, t\u1eb7ng 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<\/a> t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 7 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).”<\/em><\/span>
\n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 7, Kho\u1ea3n 3 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf GTGT nh\u01b0 sau:<\/span>
\n \u201c3. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 mua ngo\u00e0i ho\u1eb7c do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t) d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng, l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i\u00a0 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.\u201d
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean khi doanh nghi\u1ec7p xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra. Gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 h\u00e0ng h\u00f3a c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span><\/p>\n

Khi xu\u1ea5t h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 bi\u1ebfu t\u1eb7ng c\u1ea7n l\u01b0u \u00fd\u00a0:Nh\u1eefng l\u01b0u \u00fd khi xu\u1ea5t h\u00e0ng ho\u00e1 cho bi\u1ebfu t\u1eb7ng<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft li\u00ean quan:Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n

H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c v\u00e0 h\u1ea1ch to\u00e1n v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng<\/a><\/span><\/p>\n

C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n

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

Thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h\u00e0ng h\u00f3a b\u1ecb h\u1ecfa ho\u1ea1n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng, c\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00f4ng? B\u1ea3o hi\u1ec3m ch\u1ec9 b\u1ed3i th\u01b0\u1eddng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, kh\u00f4ng b\u1ed3i th\u01b0\u1eddng ph\u1ea7n thu\u1ebf GTGT. V\u0103n b\u1ea3n n\u00e0o quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y?<\/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 14, Kho\u1ea3n 9 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span>
\n “9. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h\u00e0ng h\u00f3a b\u1ecb h\u1ecfa ho\u1ea1n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng th\u00ec C\u00f4ng ty b\u1ea1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Khi g\u1eb7p h\u1ecfa ho\u1ea1n v\u1ec1 h\u00e0ng h\u00f3a nh\u01b0 tr\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u00e0m nh\u1eefng th\u1ee7 t\u1ee5c g\u00ec? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc theo d\u00f5i t\u1ea1i\u00a0\u0111\u00e2y:H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c v\u1edbi h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh<\/a><\/span><\/p>\n

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

Khi mua h\u00e0ng bi\u1ebfu t\u1eb7ng th\u00ec ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra. V\u1eady doanh thu n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o t\u1ed5ng doanh thu ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb hay kh\u00f4ng?<\/span><\/p>\n

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

Theo kho\u1ea3n 5, C\u00f4ng v\u0103n 2785\/TCT-CS<\/strong> ng\u00e0y 23\/7\/2014 h\u01b0\u1edbng d\u1eabn n\u1ed9i dung m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> <\/a>c\u00f3 quy \u0111\u1ecbnh sau:<\/span><\/p>\n

“5.1. B\u1ecf quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3b \u0110i\u1ec1u 5<\/em><\/span><\/p>\n

Tr\u01b0\u1edbc: h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m cho bi\u1ebfu t\u1eb7ng<\/em>“<\/span>
\n Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng cho kh\u00e1ch ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n nh\u01b0 ho\u00e1 \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng ho\u00e1 cho kh\u00e1ch h\u00e0ng.\u00a0Doanh thu c\u1ee7a h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 cho ni\u1ebft t\u1eb7ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/span><\/p>\n

B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft :\u00a0Quy \u0111\u1ecbnh 2015 \u0111\u1ed1i v\u1edbi h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

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

C\u00f4ng ty em s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, v\u1eady \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd th\u00ec h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o, c\u00f3 ph\u1ea3i cho h\u1ebft v\u00e0o chi ph\u00ed 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 14 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span>
\n “7. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.
\n…..
\n9. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.”
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h<\/span>\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

L\u1eadp h\u00f3a \u0111\u01a1n khi mua h\u1ed3 s\u01a1 \u0111\u1ea5u th\u1ea7u. Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111oc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 45, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21713,"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\/20575"}],"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=20575"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20575\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21713"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20575"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}