{"id":20603,"date":"2016-02-03T07:12:10","date_gmt":"2016-02-03T07:12:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20603"},"modified":"2016-02-16T03:00:53","modified_gmt":"2016-02-16T03:00:53","slug":"hoi-dap-53","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20603","title":{"rendered":"H\u1ecfi \u0110\u00e1p 53"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i m\u1edbi th\u00e0nh l\u1eadp t\u1eeb th\u00e1ng 4 n\u0103m 2015 v\u1edbi\u00a0 ng\u00e0nh ngh\u1ec1 ch\u1ee7 y\u1ebfu l\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ea7u t\u1eeb kho\u1ea3ng 800 tri\u1ec7u \u0111\u1ed3ng. V\u1eady C\u00f4ng ty t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3, Kho\u1ea3n 4, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n “3. C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, bao g\u1ed3m:
\n….
\nc) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, mua s\u1eafm, nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh.”<\/em><\/span>
\n Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p b\u1ea1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, m\u1eddi b\u1ea1n tham kh\u1ea3o chi ti\u1ebft 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 c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/a><\/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

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

C\u00f4ng ty t\u00f4i xu\u1ea5t kh\u1ea9u b\u00e1n h\u00e0ng cho c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i l\u00e0 A, nh\u01b0ng trong h\u1ee3p \u0111\u1ed3ng c\u00f4ng ty A \u0111\u00f3 l\u1ea1i \u1ee7y quy\u1ec1n cho c\u00f4ng ty B c\u0169ng l\u00e0 c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n. V\u1eady c\u00f4ng ty t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf khi b\u00e1n h\u00e0ng cho c\u00f4ng ty A v\u00e0 nh\u1eadn thanh to\u00e1n t\u1eeb c\u00f4ng ty B 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 16, Kho\u1ea3n 3, \u0110i\u1ec3m b quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng nh\u01b0 sau:<\/span>
\n “b.3) Tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i u\u1ef7 quy\u1ec1n cho b\u00ean th\u1ee9 ba l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n thanh to\u00e1n th\u00ec vi\u1ec7c thanh to\u00e1n theo u\u1ef7 quy\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng – n\u1ebfu c\u00f3).”
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng, n\u1ebfu doanh nghi\u1ec7p b\u00e1n h\u00e0ng cho C\u00f4ng ty A, C\u00f4ng ty A \u1ee7y quy\u1ec1n cho C\u00f4ng ty B \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n vi\u1ec7c thanh to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\u0110i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n

Quy\u1ebft \u0111\u1ecbnh s\u1ed1 905\/Q\u0110\/TCT V\u1ec1 vi\u1ec7c ban h\u00e0nh quy tr\u00ecnh ho\u00e0n thu\u1ebf<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p khi th\u00e0nh l\u1eadp, nh\u1eefng n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1eed d\u1ee5ng \u00f4 t\u00f4 con l\u00e0 t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a Gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 \u0111i giao d\u1ecbch, c\u00f4ng t\u00e1c ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch kinh doanh c\u1ee7a c\u00f4ng ty, th\u00ec c\u00e1c chi ph\u00ed v\u1ec1 x\u0103ng d\u1ea7u, s\u1eeda ch\u1eefa cho xe \u00f4 t\u00f4 n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 t\u00ednh chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>15.\u00a0<\/strong>C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p:<\/em><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u n\u00e0y);<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, Doanh nghi\u1ec7p b\u1ea1n s\u1eed d\u1ee5ng \u00f4 t\u00f4 con l\u00e0 t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a Gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 \u0111i giao d\u1ecbch, c\u00f4ng t\u00e1c ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch kinh doanh c\u1ee7a C\u00f4ng ty, th\u00ec c\u00e1c chi ph\u00ed v\u1ec1 x\u0103ng d\u1ea7u, s\u1eeda ch\u1eefa cho xe \u00f4 t\u00f4 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, n\u1ebfu c\u00f4ng ty b\u1ea1n c\u00f3 h\u1ee3p \u0111\u1ed3ng m\u01b0\u1ee3n xe c\u1ee7a gi\u00e1m \u0111\u1ed1c, trong h\u1ee3p \u0111\u1ed3ng n\u00f3i r\u00f5 nh\u1eefng kho\u1ea3n chi ph\u00ed x\u0103ng d\u1ea7u v\u00e0 s\u1eeda ch\u1eefa do c\u00f4ng ty ch\u1ecbu.<\/span><\/p>\n

V\u1eady c\u00e1ch k\u00ea khai thu\u1ebf GTGT\u00a0\u0111\u1ea7u v\u00e0o nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o 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

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

Doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh tr\u1ef1c ti\u1ebfp thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc c\u00f3 b\u1ea3ng k\u00ea k\u00e8m theo c\u00e1c ho\u00e1 \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>15.\u00a0<\/strong>C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p:<\/em><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u n\u00e0y);<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh tr\u1ef1c ti\u1ebfp thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

V\u1eady nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o s\u1ebd\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT\u00a0\u0111\u1ea7u v\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o 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

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

Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n nh\u01b0 cho thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 6, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf GTGT quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>6. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n nh\u01b0 cho thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng, x\u01b0\u1edfng, kho t\u00e0ng, b\u1ebfn, b\u00e3i, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n cho thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea t\u1eebng k\u1ef3 ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea cho m\u1ed9t th\u1eddi h\u1ea1n thu\u00ea th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 ti\u1ec1n cho thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc cho th\u1eddi h\u1ea1n thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/em><\/span><\/p>\n

Gi\u00e1 cho thu\u00ea t\u00e0i s\u1ea3n do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh v\u1ec1 khung gi\u00e1 thu\u00ea th\u00ec gi\u00e1 thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong ph\u1ea1m vi khung gi\u00e1 quy \u0111\u1ecbnh.<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n nh\u01b0 cho thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh v\u1ec1 khung gi\u00e1 thu\u00ea th\u00ec gi\u00e1 thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong ph\u1ea1m vi khung gi\u00e1 quy \u0111\u1ecbnh.<\/span><\/p>\n

Gi\u00e1 t\u00ednh thu\u1ebf GTGT\u00a0\u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c th\u00ec nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

21 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. K\u1ebf to\u00e1n Centax chia s\u1ebb m\u1ecdi v\u01b0\u1edbng m\u1eafc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 53, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":21893,"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\/20603"}],"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=20603"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20603\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21893"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20603"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}