{"id":20607,"date":"2016-02-03T07:23:24","date_gmt":"2016-02-03T07:23:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20607"},"modified":"2016-07-12T06:50:06","modified_gmt":"2016-07-12T06:50:06","slug":"hoi-dap-55","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20607","title":{"rendered":"H\u1ecfi \u0110\u00e1p 55"},"content":{"rendered":"

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

Em \u0111ang l\u00e0m k\u1ebf to\u00e1n b\u00ean c\u00f4ng ty thi\u1ebft k\u1ebf Website, c\u00f4ng ty c\u00f3 2 doanh thu l\u00e0 thi\u1ebft k\u00ea Web kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 thu host ch\u1ecbu thu\u1ebf 10%. Tr\u01b0\u1edbc \u0111\u00e2y, k\u1ebf to\u00e1n c\u0169 kh\u00f4ng ph\u00e2n b\u1ed5 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, m\u00e0 theo em bi\u1ebft th\u00ec ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo t\u1ef7 l\u1ec7 % DT ch\u1ecbu thu\u1ebf\/t\u1ed5ng DT \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. V\u1eady b\u00e2y gi\u1edd em ph\u1ea3i k\u00ea khai b\u1ed5 sung t\u1eeb l\u00fac th\u00e0nh l\u1eadp l\u00e0 T6\/2013 \u0111\u1ebfn gi\u1edd. Nh\u01b0ng n\u0103m 2013 \u0111\u1ebfn th\u00e1ng 3\/2014 kh\u00f4ng ph\u00e1t sinh doanh thu, ch\u1ec9 c\u00f3 th\u00e1ng 12\/2013 v\u00e0 02\/2014 ph\u00e1t sinh doanh thu ch\u1ecbu thu\u1ebf 10%. V\u1eady nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o mua CCDC, TSC\u0110, h\u00f3a \u0111\u01a1n vi\u1ec5n th\u00f4ng em c\u00f3 t\u00ednh t\u1ec9 l\u1ec7 % kh\u00f4ng v\u00ec n\u1ebfu t\u00ednh th\u00ec kh\u00f4ng c\u00f3 doanh thu s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

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

Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf GTGT , nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f3 doanh thu \u0111\u1ea7u ra thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, h\u00e0ng th\u00e1ng ph\u1ea3i ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (theo ph\u1ee5 l\u1ee5c 04A\/GTGT), theo doanh thu ch\u1ecbu thu\u1ebf v\u00e0 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng<\/span>
\n Tuy nhi\u00ean, c\u00f3 nh\u1eefng th\u00e1ng s\u1ebd c\u00f3 c\u1ea3 2 lo\u1ea1i doanh thu, c\u00f3 nh\u1eefng th\u00e1ng ch\u1ec9 c\u00f3 1 lo\u1ea1i doanh thu ch\u1ecbu thu\u1ebf, ho\u1eb7c doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf. V\u00ec th\u1ebf cu\u1ed1i n\u0103m doanh nghi\u1ec7p ph\u1ea3i t\u1ed5ng h\u1ee3p doanh thu ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf c\u1ee7a c\u1ea3 n\u0103m, \u0111\u1ec3 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho c\u1ea3 n\u0103m (theo ph\u1ee5 l\u1ee5c 04B\/GTGT) v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb <\/span>
\n \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng chung cho doanh thu ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf:<\/span>
\n Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>, TSC\u0110 d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng sxkd h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5\u00a0 theo t\u1ef7 l\u1ec7 doanh thu h\u00e0ng ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

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

C\u00f4ng ty em \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay qu\u00fd, c\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o \u1ea1<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 15 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b, Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n “b.3) C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 l\u00e0m \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.
\n– Doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 T\u1ed5ng doanh thu tr\u00ean c\u00e1c T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf trong n\u0103m d\u01b0\u01a1ng l\u1ecbch (bao g\u1ed3m c\u1ea3 doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng).
\n– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec doanh thu b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.\u201d<\/em><\/span><\/p>\n

T\u1eeb ng\u00e0y 15\/11\/2014 k\u1ec3 t\u1eeb khi Th\u00f4ng t\u01b0 151\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 10\/10\/2014 c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u s\u1ef1 thay \u0111\u1ed5i. C\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 15, S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m b, Kho\u1ea3n 2, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> c\u1ee7a TT 151 c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c1. \u0110\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd<\/em><\/span><\/p>\n

-Khai thu\u1ebf theo qu\u00fd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh vi\u1ec7c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo qu\u00fd. Sau khi s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ee7 12 th\u00e1ng th\u00ec t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo s\u1ebd c\u0103n c\u1ee9 theo m\u1ee9c doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (\u0111\u1ee7 12 th\u00e1ng) \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng hay theo qu\u00fd\u201d
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty b\u1ea1n ph\u1ea3i t\u1ed5ng h\u1ee3p doanh thu tr\u00ean ch\u1ec9 ti\u00eau t\u1ed5ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra tr\u00ean t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ef3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a n\u0103m sau. N\u1ebfu doanh thu t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec khai thu\u1ebf theo qu\u00fd, n\u1ebfu doanh thu tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng th\u00ec khai thu\u1ebf theo th\u00e1ng.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay theo qu\u00fd<\/a><\/span><\/p>\n

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

C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng c\u1ee7a m\u1ed9t c\u00f4ng ty kh\u00e1c, trong h\u1ee3p \u0111\u1ed3ng c\u00f3 ghi r\u00f5 \u0111i\u1ec1u kho\u1ea3n l\u00e0 thanh to\u00e1n cho m\u1ed9t c\u00f4ng ty kh\u00e1c. V\u1eady c\u00f4ng ty t\u00f4i chuy\u1ec3n ti\u1ec1n thanh to\u00e1n ti\u1ec1n h\u00e0ng n\u00e0y v\u00e0o t\u00e0i kho\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn theo h\u1ee3p \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng n\u00e0y kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 10, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>c) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n u\u1ef7 quy\u1ec1n qua b\u00ean th\u1ee9 ba thanh to\u00e1n qua ng\u00e2n h\u00e0ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n y\u00eau c\u1ea7u b\u00ean mua thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng cho b\u00ean th\u1ee9 ba do b\u00ean b\u00e1n ch\u1ec9 \u0111\u1ecbnh) th\u00ec vi\u1ec7c thanh to\u00e1n theo u\u1ef7 quy\u1ec1n ho\u1eb7c thanh to\u00e1n cho b\u00ean th\u1ee9 ba theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n v\u00e0 b\u00ean th\u1ee9 ba l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n ho\u1eb7c th\u1ec3 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n n\u00eau tr\u00ean m\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.\u201d<\/em><\/span><\/p>\n

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, khi C\u00f4ng ty th\u1ef1c hi\u1ec7n thanh to\u00e1n ti\u1ec1n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho b\u00ean th\u1ee9 ba, trong \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng C\u00f4ng ty c\u00f3 ghi r\u00f5 \u0111i\u1ec1u kho\u1ea3n l\u00e0 thanh to\u00e1n cho m\u1ed9t C\u00f4ng ty kh\u00e1c th\u00ec s\u1ed1 ti\u1ec1n chuy\u1ec3n \u0111\u1ec3 thanh to\u00e1n ti\u1ec1n h\u00e0ng n\u00e0y c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/p>\n

V\u1eady\u00a0\u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT l\u00e0 g\u00ec? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc 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<\/a><\/span><\/p>\n

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

C\u00f4ng ty c\u00f3 ngu\u1ed3n c\u00e1 thu mua c\u1ee7a ng\u01b0\u1eddi d\u00e2n, v\u1eeba c\u00f3 c\u00e1 do C\u00f4ng ty t\u1ef1 nu\u00f4i, khi b\u00e1n n\u1ed9i \u0111\u1ecba ghi thu\u1ebf su\u1ea5t thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o?<\/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 5, Kho\u1ea3n 5 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/span>
\n “5. Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. Tr\u00ean ho\u00e1 \u0111\u01a1n GTGT, ghi d\u00f2ng gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf GTGT kh\u00f4ng ghi, g\u1ea1ch b\u1ecf.
\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 5% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.”
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty b\u00e1n s\u1ea3n ph\u1ea9m c\u00e1 mua c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0 c\u00e1 t\u1ef1 s\u1ea3n xu\u1ea5t thu\u1ed9c s\u1ea3n ph\u1ea9m ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. Tr\u00ean h\u00f3a \u0111\u01a1n GTGT, ghi d\u00f2ng gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf GTGT kh\u00f4ng ghi, g\u1ea1ch b\u1ecf. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 5%.<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t 0%, 5%, 10% v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

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

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%<\/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 5: <\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i chuy\u00ean khai th\u00e1c kho\u00e1ng s\u1ea3n than, qu\u1eb7ng c\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n cho 1 c\u00f4ng ty kh\u00e1c.<\/span>
\n Trong h\u1ee3p \u0111\u1ed3ng 2 b\u00ean k\u00fd b\u00e1n v\u1edbi nhau t\u00ean h\u00e0ng h\u00f3a ghi l\u00e0: B\u00f9n th\u1ea3i sau tuy\u1ec3n qu\u1eb7ng.<\/span>
\n Nay b\u00ean mua mu\u1ed1n vi\u1ebft trong h\u00f3a \u0111\u01a1n t\u00ean h\u00e0ng h\u00f3a ghi l\u00e0: \u0110\u1ea5t sau tuy\u1ec3n qu\u1eb7ng nhi\u1ec5m s\u1eaft. <\/span>
\n Xin h\u1ecfi nh\u01b0 v\u1eady c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn thu\u1ebf GTGT kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 6, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC <\/a>S\u1eeda \u0111\u1ed5i Kho\u1ea3n 2, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 5% c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c6. S\u1eeda \u0111\u1ed1i Kho\u1ea3n 2 \u0110i\u1ec1u 10 nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n

\u201c2. Qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n; thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh v\u00e0 ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng bao g\u1ed3m:<\/em><\/span><\/p>\n

a)Qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n l\u00e0 c\u00e1c qu\u1eb7ng l\u00e0m nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n nh\u01b0 qu\u1eb7ng Apatit d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n l\u00e2n, \u0111\u1ea5t b\u00f9n l\u00e0m ph\u00e2n vi sinh;<\/em><\/span><\/p>\n

b) Thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh bao g\u1ed3m thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt theo Danh m\u1ee5c thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt do B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n ban h\u00e0nh v\u00e0 c\u00e1c lo\u1ea1i thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh kh\u00e1c;<\/em><\/span><\/p>\n

c) C\u00e1c ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng.\u201d\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n l\u00e0 c\u00e1c qu\u1eb7ng l\u00e0m nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n nh\u01b0 qu\u1eb7ng Apatit d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n l\u00e2n, \u0111\u1ea5t b\u00f9n l\u00e0m ph\u00e2n vi sinh. C\u00f4ng ty b\u1ea1n chuy\u00ean s\u1ea3n su\u1ea5t kho\u00e1ng s\u1ea3n than, qu\u1eb7ng c\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n cho C\u00f4ng ty kh\u00e1c; trong h\u1ee3p \u0111\u00f4ng hai b\u00ean k\u00fd b\u00e1n v\u1edbi nhau t\u00ean h\u00e0ng h\u00f3a ghi l\u00e0 b\u00f9n th\u1ea3i sau tuy\u1ebfn qu\u1eb7ng, m\u00e0 b\u00ean mua mu\u1ed1n \u0111\u1ed5i th\u00e0nh \u0111\u1ea5t sau tuy\u1ebfn qu\u1eb7ng nhi\u1ec5m s\u1eaft v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 5% theo quy \u0111\u1ecbnh, v\u00ec d\u00f9ng cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Quy \u0111\u1ecbnh nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT. Quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t 5%. K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc m\u1ecdi v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 55, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21895,"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\/20607"}],"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=20607"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20607\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21895"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20607"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}