{"id":20605,"date":"2016-02-03T07:19:13","date_gmt":"2016-02-03T07:19:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20605"},"modified":"2016-02-16T03:02:23","modified_gmt":"2016-02-16T03:02:23","slug":"hoi-dap-54","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20605","title":{"rendered":"H\u1ecfi \u0110\u00e1p 54"},"content":{"rendered":"

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

\u0110\u1ec3 c\u00f4ng ty xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT 0% th\u00ec c\u00f4ng ty ph\u1ea3i c\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m a, Kho\u1ea3n 2, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>2.\u00a0\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%:<\/em><\/span><\/p>\n

    \n
  1. a) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u:<\/em><\/span><\/li>\n<\/ol>\n

    – C\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u;<\/em><\/span><\/p>\n

    – C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a 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;<\/em><\/span><\/p>\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><\/p>\n

    Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a b\u00e1n m\u00e0 \u0111i\u1ec3m giao, nh\u1eadn h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam, c\u01a1 s\u1edf kinh doanh (b\u00ean b\u00e1n) ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c giao, nh\u1eadn h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a k\u00fd v\u1edbi b\u00ean b\u00e1n h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i; h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng h\u00f3a k\u00fd v\u1edbi b\u00ean mua h\u00e0ng; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao, nh\u1eadn \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, v\u1eadn \u0111\u01a1n, phi\u1ebfu \u0111\u00f3ng g\u00f3i, gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9\u2026; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng g\u1ed3m: ch\u1ee9ng t\u1eeb qua ng\u00e2n h\u00e0ng c\u1ee7a c\u01a1 s\u1edf kinh doanh thanh to\u00e1n cho b\u00ean b\u00e1n h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a b\u00ean mua h\u00e0ng h\u00f3a thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh.<\/em><\/span><\/p>\n

    V\u00ed d\u1ee5 48: C\u00f4ng ty A v\u00e0 C\u00f4ng ty B (l\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam) k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n d\u1ea7u nh\u1eddn. C\u00f4ng ty A mua d\u1ea7u nh\u1eddn c\u1ee7a c\u00e1c c\u00f4ng ty \u1edf Sin-ga-po, sau \u0111\u00f3 b\u00e1n cho C\u00f4ng ty B t\u1ea1i c\u1ea3ng bi\u1ec3n Sin-ga-po. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty A c\u00f3: H\u1ee3p \u0111\u1ed3ng mua d\u1ea7u nh\u1eddn k\u00fd v\u1edbi c\u00e1c c\u00f4ng ty \u1edf Sin-ga-po, h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng gi\u1eefa C\u00f4ng ty A v\u00e0 C\u00f4ng ty B; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e3 giao cho C\u00f4ng ty B t\u1ea1i c\u1ea3ng bi\u1ec3n Sin-ga-po, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng do C\u00f4ng ty A chuy\u1ec3n cho c\u00e1c c\u00f4ng ty b\u00e1n d\u1ea7u nh\u1eddn \u1edf Sin-ga-po, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng do C\u00f4ng ty B thanh to\u00e1n cho C\u00f4ng ty A th\u00ec doanh thu do C\u00f4ng ty A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n d\u1ea7u nh\u1eddn cho C\u00f4ng ty B \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%.<\/em>\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, \u0111\u1ec3 C\u00f4ng ty xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT 0% th\u00ec c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

    B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\u00a0\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

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

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

    Kh\u00e1ch h\u00e0ng thanh to\u00e1n b\u1eb1ng h\u00ecnh th\u1ee9c n\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a cty. Do gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 l\u1edbn n\u00ean s\u1ed1 ti\u1ec1n t\u1eeb ti\u1ec1n t\u1ef7 tr\u1edf l\u00ean. N\u1ebfu em xu\u1ea5t ho\u00e1 \u0111\u01a1n ti\u1ec1n m\u1eb7t th\u00ec r\u1ea5t nhi\u1ec1u ho\u00e1 \u0111\u01a1n v\u00e0 k\u00e9o d\u00e0i trong nhi\u1ec1u th\u00e1ng. N\u1ebfu em xu\u1ea5t ho\u00e1 \u0111\u01a1n chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 kh\u00e1ch h\u00e0ng chuy\u1ec3n kho\u1ea3n l\u1ea1i s\u1ed1 ti\u1ec1n tr\u00ean ho\u00e1 \u0111\u01a1n v\u00e0 cty em r\u00fat ti\u1ec1n m\u1eb7t tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng k\u00e8m theo ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n c\u1ee7a ng\u00e2n h\u00e0ng ho\u1eb7c phi\u1ebfu chi ti\u1ec1n m\u1eb7t. N\u1ebfu em l\u00e0m v\u1eady thu\u1ebf c\u00f3 ph\u1ea1t cty em kh\u00f4ng ah?<\/span><\/p>\n

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

    Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/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<\/a> 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<\/a> 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, kh\u00f4ng quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng.<\/span>
    \n C\u00f4ng ty b\u1ea1n l\u00e0 ng\u01b0\u1eddi b\u00e1n, n\u1ebfu b\u00ean mua kh\u00f4ng c\u00f3 nhu c\u1ea7u kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u1eb7c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, th\u00ec kh\u00f4ng c\u1ea7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng, v\u00e0 em kh\u00f4ng c\u1ea7n ph\u1ea3i thanh to\u00e1n v\u00f2ng v\u00e8o th\u1ebf cho th\u00eam r\u1eafc r\u1ed1i c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh.<\/span><\/p>\n

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

    C\u00f4ng ty ch\u00fang t\u00f4i cho c\u00e1c t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n vay v\u1ed1n th\u00ec kho\u1ea3n l\u00e3i vay n\u00e0y c\u00f3 ch\u1ecbu 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 219\/2013\/TT-BTC\u00a0t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 8, \u0110i\u1ec1m b quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span>
    \n “8. C\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, kinh doanh ch\u1ee9ng kho\u00e1n sau \u0111\u00e2y:
    \n…..
    \nb) Ho\u1ea1t \u0111\u1ed9ng cho vay ri\u00eang l\u1ebb, kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.”<\/em><\/span>
    \n Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n\u00a0 vay v\u1ed1n th\u00ec ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00e0 ho\u1ea1t \u0111\u1ed9ng ri\u00eang l\u1ebb, kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean n\u00ean kho\u1ea3n ti\u1ec1n l\u00e3i c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf GTGT.<\/span><\/p>\n

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

    Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng \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 3, \u0110i\u1ec1u 7 th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    \u201c<\/em>3. \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)\u00a0<\/strong>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 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/em><\/span><\/p>\n

    V\u00ed d\u1ee5 22: \u0110\u01a1n v\u1ecb A s\u1ea3n xu\u1ea5t qu\u1ea1t \u0111i\u1ec7n, d\u00f9ng 50 s\u1ea3n ph\u1ea9m qu\u1ea1t \u0111\u1ec3 trao \u0111\u1ed5i v\u1edbi c\u01a1 s\u1edf B l\u1ea5y s\u1eaft th\u00e9p, gi\u00e1 b\u00e1n (ch\u01b0a c\u00f3 thu\u1ebf) l\u00e0 400.000 \u0111\u1ed3ng\/chi\u1ebfc. Gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 50 x 400.000 \u0111\u1ed3ng = 20.000.000 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

    Ri\u00eang bi\u1ebfu, t\u1eb7ng gi\u1ea5y m\u1eddi (tr\u00ean gi\u1ea5y m\u1eddi ghi r\u00f5 kh\u00f4ng thu ti\u1ec1n) xem c\u00e1c cu\u1ed9c bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, tr\u00ecnh di\u1ec5n th\u1eddi trang, thi ng\u01b0\u1eddi \u0111\u1eb9p v\u00e0 ng\u01b0\u1eddi m\u1eabu, thi \u0111\u1ea5u th\u1ec3 thao do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0). C\u01a1 s\u1edf t\u1ed5 ch\u1ee9c bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng gi\u1ea5y m\u1eddi, danh s\u00e1ch t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n m\u00e0 c\u01a1 s\u1edf mang bi\u1ebfu, t\u1eb7ng gi\u1ea5y m\u1eddi tr\u01b0\u1edbc khi di\u1ec5n ra ch\u01b0\u01a1ng tr\u00ecnh bi\u1ec3u di\u1ec5n, thi \u0111\u1ea5u th\u1ec3 thao. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf c\u00f3 h\u00e0nh vi gian l\u1eadn v\u1eabn thu ti\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ea5y m\u1eddi th\u00ec b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/em><\/span><\/p>\n

    V\u00ed d\u1ee5 23: C\u00f4ng ty c\u1ed5 ph\u1ea7n X \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ph\u00e9p t\u1ed5 ch\u1ee9c cu\u1ed9c thi \u201cNg\u01b0\u1eddi \u0111\u1eb9p Vi\u1ec7t Nam n\u0103m 20xx\u201d, ngo\u00e0i s\u1ed1 v\u00e9 in \u0111\u1ec3 b\u00e1n thu ti\u1ec1n cho kh\u00e1n gi\u1ea3, C\u00f4ng ty c\u00f3 in m\u1ed9t s\u1ed1 gi\u1ea5y m\u1eddi \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng kh\u00f4ng thu ti\u1ec1n \u0111\u1ec3 m\u1eddi m\u1ed9t s\u1ed1 \u0111\u1ea1i bi\u1ec3u \u0111\u1ebfn tham d\u1ef1 v\u00e0 c\u1ed5 v\u0169 cho cu\u1ed9c thi, s\u1ed1 gi\u1ea5y m\u1eddi n\u00e0y c\u00f3 danh s\u00e1ch t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn. Khi khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 gi\u1ea5y m\u1eddi bi\u1ebfu, t\u1eb7ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0). Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n C\u00f4ng ty c\u1ed5 ph\u1ea7n X v\u1eabn thu ti\u1ec1n khi bi\u1ebfu, t\u1eb7ng gi\u1ea5y m\u1eddi th\u00ec C\u00f4ng ty c\u1ed5 ph\u1ea7n X b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/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 \u0111\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 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p n\u00e0y h\u1ea1ch to\u00e1n th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc theo d\u00f5i t\u1ea1i\u00a0\u0111\u00e2y:\u00a0Quy \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

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

    M\u00ecnh c\u00f3 c\u1eeda h\u00e0ng chuy\u00ean b\u00e1n thi\u1ebft b\u1ecb \u0111i\u1ec7n. c\u00f3 mua h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a Chi c\u1ee5c thu\u1ebf. M\u1ed7i th\u00e1ng c\u00e1n b\u1ed9 thu\u1ebf y\u00eau c\u1ea7u m\u00ecnh n\u1ed9p v\u00e0o kho b\u1ea1c 2 tri\u1ec7u ti\u1ec1n thu\u1ebf GTGT v\u00e0 1 tri\u1ec7u ti\u1ec1n thu\u1ebf TNCN. Ai c\u00f3 c\u00e1ch t\u00ednh nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 ra s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3 kh\u00f4ng \u1ea1?<\/span><\/p>\n

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

    H\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 100tr \u0111\u1ed3ng\/n\u0103m l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf tr\u00ean c\u01a1 s\u1edf t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, ho\u1eb7c t\u00ednh thu\u1ebf kho\u00e1n, n\u1ebfu c\u01a1 s\u1edf kinh doanh kh\u00f4ng th\u1ef1c hi\u1ec7n t\u1ed1t ch\u1ebf \u0111\u1ed9 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span>
    \n T\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span>
    \n 1. Thu\u1ebf GTGT<\/span>
    \n     Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 13, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:
    \n\u201c2. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eb1ng t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu \u00e1p d\u1ee5ng nh\u01b0 sau:
    \na) \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:
    \n– H\u1ed9, c\u00e1 nh\u00e2n kinh doanh;
    \n….
    \nb) T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:
    \n– Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1: 1%;”
    \n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p c\u00f3 doanh thu tr\u00ean 100 tri\u1ec7u\/ n\u0103m ph\u1ea3i n\u1ed9p thu\u1ebf GTGT b\u1eb1ng t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu. C\u00f4ng ty b\u1ea1n mua b\u00e1n thi\u1ebft b\u1ecb \u0111i\u1ec7n n\u00ean ch\u1ecbu thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu t\u00ednh thu\u1ebf.<\/span>
    \n 2. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span>
    \n Ngh\u1ecb \u0111\u1ecbnh s\u1ed112\/2015\/N\u0111-CP t\u1ea1i \u0111i\u1ec1u 2, Kho\u1ea3n 7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a065\/2013\/N\u0111-CP nh\u01b0 sau:<\/span>
    \n \u201c1. C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh. C\u00e1 nh\u00e2n kinh doanh nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n khai v\u00e0 t\u00ednh thu\u1ebf theo thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 kinh doanh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng khai ho\u1eb7c khai kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh th\u00ec c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.
    \n\u2026..
    \n4. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0 sau:
    \na) Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: 0,5%.”
    \n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ed1i v\u1edbi h\u1ed9 c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c. C\u00f4ng ty b\u1ea1n mua b\u00e1n thi\u1ebft b\u1ecb \u0111i\u1ec7n th\u00ec ch\u1ecbu thu\u1ebf TNCN l\u00e0 0.05% tr\u00ean doanh thu t\u00ednh thu\u1ebf.<\/span>
    \n C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a b\u1ea1n n\u1ebfu c\u00f4ng ty b\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb th\u00ec doanh thu c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
    \n N\u1ebfu c\u1eeda h\u00e0ng b\u1ea1n kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o t\u00e0i li\u1ec7u khai thu\u1ebf c\u1ee7a h\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n v\u1ec1 doanh thu, thu nh\u1eadp, s\u1ea3n l\u01b0\u1ee3ng, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf, k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra doanh thu th\u1ef1c t\u1ebf, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 m\u1ee9c thu\u1ebf kho\u00e1n. M\u1ee9c thu\u1ebf kho\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf c\u01a1 quan thu\u1ebf t\u00ednh to\u00e1n ra m\u1ee9c doanh thu h\u00e0ng n\u0103m c\u1ee7a c\u01a1 s\u1edf, t\u1eeb \u0111\u00f3 t\u00ednh c\u00e1c kho\u1ea3n thu\u1ebf GTGT, thu\u1ebf TNCN nh\u01b0 c\u00e1ch t\u00ednh tr\u00ean \u0111\u1ec3 t\u00ednh ra s\u1ed1 thu\u1ebf \u00e1p cho c\u01a1 s\u1edf c\u00f3 doanh thu.<\/span><\/p>\n

    V\u1eady nh\u1eefng ng\u00e0nh ngh\u1ec1 n\u00e0o\u00a0c\u0169ng t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

    B\u1ea3ng danh m\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/a><\/span><\/p>\n

    Danh m\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, c\u00e1c ho\u1ea1t \u0111\u1ed9ng cho vay ri\u00eang l\u1ebb c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf su\u1ea5t? Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 54, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":21894,"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\/20605"}],"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=20605"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20605\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21894"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20605"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}