{"id":20599,"date":"2016-02-03T06:27:41","date_gmt":"2016-02-03T06:27:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20599"},"modified":"2016-02-16T02:57:39","modified_gmt":"2016-02-16T02:57:39","slug":"hoi-dap-51","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20599","title":{"rendered":"H\u1ecfi \u0110\u00e1p 51"},"content":{"rendered":"

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

C\u00f4ng ty c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng trong t\u1ec9nh v\u00e0 ngo\u00e0i t\u1ec9nh, khi c\u00f4ng tr\u00ecnh ngo\u00e0i t\u1ec9nh tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng th\u00ec C\u00f4ng ty xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra t\u1ea1i t\u1ec9nh \u0111\u00f3. N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a C\u00f4ng ty ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a h\u00f3a \u0111\u01a1n m\u00e0 C\u00f4ng ty xu\u1ea5t cho c\u00f4ng tr\u00ecnh ngo\u00e0i t\u1ec9nh 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 2, Kho\u1ea3n 1, \u0110i\u1ec3m a S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201c\u0111) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh m\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh\u00a0 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean,v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh (sau \u0111\u00e2y g\u1ecdi l\u00e0 kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.
\nC\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd, giao C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh v\u1ec1 n\u01a1i k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.”
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty b\u1ea1n c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng ngo\u1ea1i t\u1ec9nh m\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ngo\u1ea1i t\u1ec9nh bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec b\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 t\u1ea1m n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng ngo\u1ea1i t\u1ec9nh. Khi c\u00f4ng ty b\u1ea1n th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, ph\u1ea7n thu\u1ebf GTGT \u0111\u00e3 t\u1ea1m n\u1ed9p cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng ngo\u1ea1i t\u1ec9nh s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u ra t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 vi\u1ec7c khai thu\u1ebf GTGT\u00a0\u1edf\u00a0\u0111\u01a1n v\u1ecb tr\u1ef1c\u00a0thu\u1ed9c, m\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam t\u1ea1i:Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/a><\/span><\/p>\n

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

TSC\u0110, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 cho m\u01b0\u1ee3n qua l\u1ea1i gi\u1eefa hai C\u00f4ng ty th\u00e0nh vi\u00ean, tr\u1ef1c thu\u1ed9c m\u1ed9t C\u00f4ng ty m\u1eb9 h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/span><\/p>\n

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

\u0110i\u1ec1u 16, kho\u1ea3n 1 \u0111i\u1ec3m b Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n bao g\u1ed3m:<\/span><\/p>\n

“b) 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 v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng ho\u00e1 d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng ho\u00e1.:<\/em><\/span><\/p>\n

\u0110i\u1ec1u 3 kho\u1ea3n 7 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) nh\u01b0 sau:<\/span><\/p>\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<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p\u00a0cho m\u01b0\u1ee3n TSC\u0110, h\u00e0ng ho\u00e1… gi\u1eefa hai C\u00f4ng ty th\u00e0nh vi\u00ean tr\u1ef1c thu\u1ed9c m\u1ed9t c\u00f4ng ty m\u1eb9 h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT.<\/span><\/p>\n

Vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n c\u1ee7a\u00a0\u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:\u00a0Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u00ean 20 tri\u1ec7u th\u00ec khi thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a ng\u00e2n h\u00e0ng. V\u1eady khi doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra tr\u00ean 20 tri\u1ec7u th\u00ec c\u00f3 c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng? <\/span><\/p>\n

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

Th\u00f4ng t\u01b0 s\u1ed1\u00a026<\/a>\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a> \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC\u00a0 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\u2026..
\n2. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.\u201d<\/em><\/span>
\n Th\u00f4ng t\u01b0 78\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 1 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span>
\n \u201c1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:
\n\u2026.
\nc) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.
\nCh\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.\u201d
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec ph\u00e1p lu\u1eadt ch\u1ec9 quy \u0111\u1ecbnh vi\u1ec7c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n tr\u00ean hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p mua h\u00e0ng. Doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 tr\u00ean hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng th\u00ec ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Cho t\u1edbi nay, ch\u01b0a c\u00f3 quy \u0111\u1ecbnh vi\u1ec7c doanh nghi\u1ec7p b\u00e1n h\u00e0ng ph\u1ea3i thu ti\u1ec1n b\u00e1n h\u00e0ng qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n

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

T\u1eeb ng\u00e0y 01\/01\/2015, ph\u00e2n b\u00f3n thu\u1ed9c m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, v\u1eady thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00f3 ph\u1ea3i n\u1ed9p l\u1ea1i 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 \u201c14a. 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, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t: ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd, th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c ti\u00eau th\u1ee5 trong n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 th\u00e1ng 2015 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf v\u00e0 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y.\u201d
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean ph\u00e2n b\u00f3n thu\u1ed9c m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u00e3 kh\u1ea5u tr\u1eeb th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ea1i.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\u00a0<\/span><\/p>\n

15 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

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

C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t h\u00e0ng kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf 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, Kho\u1ea3n 11 quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span>
\n “11. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 5) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c chi ph\u00ed ph\u00e1t sinh ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, m\u1eddi b\u1ea1n theo d\u00f5i t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

\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":"

Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi TSC\u0110, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 cho m\u01b0\u1ee3n qua l\u1ea1i gi\u1eefa hai C\u00f4ng ty th\u00e0nh vi\u00ean, tr\u1ef1c thu\u1ed9c m\u1ed9t C\u00f4ng ty m\u1eb9 h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp. K\u1ebf to\u00e1n Centax chia s\u1ebb v\u01b0\u1edbng m\u1eafc c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 51, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21896,"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\/20599"}],"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=20599"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20599\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21896"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20599"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}