{"id":20601,"date":"2016-02-03T06:32:49","date_gmt":"2016-02-03T06:32:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20601"},"modified":"2016-02-16T02:59:10","modified_gmt":"2016-02-16T02:59:10","slug":"hoi-dap-52","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20601","title":{"rendered":"H\u1ecfi \u0110\u00e1p 52"},"content":{"rendered":"

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

C\u00f4ng ty c\u00f3 s\u1ea3n ph\u1ea9m kinh doanh c\u00e1m t\u1eeb g\u1ea1o. V\u1eady t\u1eeb ng\u00e0y 01\/01\/2015 m\u1eb7t h\u00e0ng c\u00e1m g\u1ea1o ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 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\u00a026\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 2 B\u1ed5 sung kho\u1ea3n 3a v\u00e0o \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n \u201c3a. Ph\u00e2n b\u00f3n l\u00e0 c\u00e1c lo\u1ea1i ph\u00e2n h\u1eefu c\u01a1 v\u00e0 ph\u00e2n v\u00f4 c\u01a1 nh\u01b0: ph\u00e2n l\u00e2n, ph\u00e2n \u0111\u1ea1m (ur\u00ea), ph\u00e2n NPK, ph\u00e2n \u0111\u1ea1m h\u1ed7n h\u1ee3p, ph\u00e2n ph\u1ed1t ph\u00e1t, b\u1ed3 t\u1ea1t; ph\u00e2n vi sinh v\u00e0 c\u00e1c lo\u1ea1i ph\u00e2n b\u00f3n kh\u00e1c;
\nTh\u1ee9c \u0103n cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c, bao g\u1ed3m c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m \u0111\u00e3 qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u01b0a qua ch\u1ebf bi\u1ebfn nh\u01b0 c\u00e1m, b\u00e3, kh\u00f4 d\u1ea7u c\u00e1c lo\u1ea1i, b\u1ed9t c\u00e1, b\u1ed9t x\u01b0\u01a1ng, b\u1ed9t t\u00f4m, c\u00e1c lo\u1ea1i th\u1ee9c \u0103n kh\u00e1c d\u00f9ng cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 v\u1eadt nu\u00f4i kh\u00e1c, c\u00e1c ch\u1ea5t ph\u1ee5 gia th\u1ee9c \u0103n ch\u0103n nu\u00f4i (nh\u01b0 premix, ho\u1ea1t ch\u1ea5t v\u00e0 ch\u1ea5t mang) theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2010\/N\u0110-CP ng\u00e0y 5\/2\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd th\u1ee9c \u0103n ch\u0103n nu\u00f4i v\u00e0\u00a0 kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 50\/2014\/TT-BNNPTNT ng\u00e0y 24\/12\/2014 c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n;”
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean m\u1eb7t h\u00e0ng c\u00e1m g\u1ea1o c\u00f4ng ty kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i kinh doanh m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n, t\u1eeb ng\u00e0y 01\/01\/2015 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. N\u0103m 2014 doanh nghi\u1ec7p ph\u00e1t sinh \u00e2m thu\u1ebf GTGT li\u00ean t\u1ee5c 12 th\u00e1ng nh\u01b0 v\u1eady doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT 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<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean s\u1ed1 thu\u1ebf GTGT n\u0103m 2014 c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh. N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00f3 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf th\u00ec \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 TNDN.<\/span><\/p>\n

Trong nh\u1eefng l\u0129nh v\u1ef1c kh\u00e1c th\u00ec\u00a0\u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/a><\/span><\/p>\n

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

Ph\u00e2n b\u00f3n b\u00e1n trong n\u01b0\u1edbc thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Ph\u00e2n b\u00f3n xu\u1ea5t kh\u1ea9u c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% 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, Kho\u1ea3n 1 quy \u0111\u1ecbnh 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<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec ph\u00e2n b\u00f3n khi xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/span><\/p>\n

Ngo\u00e0i ph\u00e2n b\u00f3n ra c\u00f2n c\u00f3\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o kh\u00e1c ch\u1ecbu thu\u1ebf su\u1ea5t 0%? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft 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 4<\/strong>: <\/strong><\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Khi h\u1ebft th\u1eddi h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng, c\u01a1 s\u1edf kinh doanh ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u00ec c\u00f3 ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\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 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 nh\u01b0 sau:<\/span>
\n “c) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.
\nTr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb).”
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o th\u00ec b\u1ea1n ch\u1ec9 ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh khi thanh to\u00e1n c\u00f4ng ty b\u1ea1n kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. N\u1ebfu h\u1ebft th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng m\u00e0 c\u01a1 s\u1edf kinh doanh ch\u01b0a thanh to\u00e1n th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan\u00a0\u0111\u1ebfn k\u00ea khai thu\u1ebf:\u00a0H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n

B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT<\/a><\/span><\/p>\n

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 5:<\/strong> <\/span><\/p>\n

C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai thu\u1ebf sau \u0111\u00f3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0o th\u00e1ng n\u00e0o: Th\u00e1ng ph\u00e1t sinh thanh to\u00e1n ti\u1ec1n m\u1eb7t, th\u00e1ng h\u1ebft th\u1eddi h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng hay th\u00e1ng k\u00ea khai h\u00f3a \u0111\u01a1n.<\/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, Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/12\/2013 nh\u01b0 sau:<\/span>
\n \u201cTr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.\u201d
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung, m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 0%, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 52, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21892,"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\/20601"}],"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=20601"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20601\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21892"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20601"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}