{"id":20609,"date":"2016-02-04T07:37:45","date_gmt":"2016-02-04T07:37:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20609"},"modified":"2016-02-16T03:07:12","modified_gmt":"2016-02-16T03:07:12","slug":"hoi-dap-56","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20609","title":{"rendered":"H\u1ecfi \u0110\u00e1p 56"},"content":{"rendered":"

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

Trong ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a, tr\u01b0\u1eddng h\u1ee3p b\u00ean mua \u0111\u01b0\u1ee3c b\u00ean b\u00e1n h\u1ed7 tr\u1ee3 chi ph\u00ed v\u1eadn chuy\u1ec3n th\u00ec b\u00ean mua c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 n\u00e0y kh\u00f4ng? Kho\u1ea3n n\u00e0y c\u00f3 \u0111\u01b0\u01a1c c\u1ea5n tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3 mua h\u00e0ng kh\u00f4ng? Vi\u1ec7c c\u1ea5n tr\u1eeb n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 1 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 “1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.
\nC\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean kho\u1ea3n ti\u1ec1n do b\u00ean b\u00e1n h\u1ed7 tr\u1ee3 chi ph\u00ed v\u1eadn chuy\u1ec3n th\u00ec b\u00ean mua kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT. B\u00ean b\u00e1n v\u00e0 b\u00ean mua l\u1eadp ch\u1ee9ng t\u1eeb thu, chi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n C\u0103n c\u1ee9 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 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013<\/a>\u00a0nh\u01b0 sau:<\/span>
\n “b) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 nh\u01b0 vay, m\u01b0\u1ee3n ti\u1ec1n; c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 qua ng\u01b0\u1eddi th\u1ee9 ba m\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng vay, m\u01b0\u1ee3n ti\u1ec1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean cho vay sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean \u0111i vay \u0111\u1ed1i v\u1edbi kho\u1ea3n vay b\u1eb1ng ti\u1ec1n bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi b\u00e1n h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi mua, ho\u1eb7c nh\u1edd ng\u01b0\u1eddi mua chi h\u1ed9.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec kho\u1ea3n ti\u1ec1n h\u1ed7 tr\u1ee3 m\u00e0 b\u00ean mua nh\u1eadn \u0111\u01b0\u1ee3c, \u0111\u01b0\u1ee3c c\u1ea5n tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3 gi\u1eefa hai b\u00ean v\u00e0 n\u1ebfu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

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

C\u00f4ng ty ch\u00fang t\u00f4i ch\u1ee7 y\u1ebfu b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p, theo Lu\u1eadt thu\u1ebf GTGT thu\u1ed9c m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf. V\u1eady c\u00e1c chi ph\u00ed c\u1ee7a c\u00f4ng ty nh\u01b0 ti\u1ec1n x\u0103ng xe, \u0111i\u1ec7n tho\u1ea1i c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

B\u1ea1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 v\u1ea5n \u0111\u1ec1 n\u00e0y: Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf GTGT hi\u1ec7n h\u00e0nh th\u00ec ch\u1ec9 c\u00f3 c\u00e1c s\u1ea3n ph\u1ea9m t\u1eeb ch\u0103n nu\u00f4i, tr\u1ed3ng tr\u1ecdt ch\u01b0a qua ch\u1ebf bi\u1ebfn do ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t b\u00e1n ra m\u1edbi thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/span>
\n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/a>t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 7 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span>
\n “7. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

Theo \u0111\u00f3, c\u00e1c kho\u1ea3n x\u0103ng xe, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

Ngo\u00e0i ra c\u00f2n nh\u1eefng kho\u1ea3n n\u00e0o kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi thanh to\u00e1n v\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p<\/a><\/span><\/p>\n

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

C\u00f4ng ty c\u1ee7a t\u00f4i c\u00f3 mua 1 l\u00f4 h\u00e0ng, h\u1ee3p \u0111\u1ed3ng 3 b\u00ean, c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i l\u00e0 b\u00ean xu\u1ea5t kh\u1ea9u ch\u1ec9 \u0111\u1ecbnh cho khu ch\u1ebf xu\u1ea5t giao h\u00e0ng \u0111\u1ebfn kho c\u1ee7a c\u00f4ng ty ch\u00fang t\u00f4i. H\u00e0ng ho\u00e1 \u0111\u00f3 l\u00e0 bao b\u00ec \u0111\u1ec3 \u0111\u00f3ng g\u00f3i h\u00e0ng gia c\u00f4ng. Cho t\u00f4i h\u1ecfi khi khai thu\u1ebf nh\u00e0 th\u1ea7u th\u00ec h\u00e0ng ho\u00e1 \u0111\u00f3 s\u1ebd ch\u1ecbu nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o? T\u00f4i c\u00f3 ph\u1ea3i k\u00ea khai thu\u1ebf GTGT kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 kho\u1ea3n 2, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 103\/2014\/TT-BTC <\/a>ng\u00e0y 06\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span>
\n \u201cT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng ho\u00e1 t\u1ea1i Vi\u1ec7t Nam theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 v\u00e0 c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf H\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng v\u00e0 xu\u1ea5t tr\u1ea3 h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i) ho\u1eb7c th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i h\u00e0ng ho\u00e1 t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c cung c\u1ea5p h\u00e0ng ho\u00e1 theo \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng c\u1ee7a c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf – Incoterms m\u00e0 ng\u01b0\u1eddi b\u00e1n ch\u1ecbu r\u1ee7i ro li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a v\u00e0o \u0111\u1ebfn l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.”
\n<\/em>C\u0103n c\u1ee9 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 103\/2014\/TT-BTC ng\u00e0y 06\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span>
\n \u201c\u0110i\u1ec1u 5. C\u00e1c lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng
\n1. Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 t\u1ed5 ch\u1ee9c kinh doanh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.”
\n<\/em>C\u0103n c\u1ee9 kho\u1ea3n 20, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT:<\/span>
\n \u201cH\u00e0ng h\u00f3a chuy\u1ec3n kh\u1ea9u, qu\u00e1 c\u1ea3nh qua l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; h\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u; h\u00e0ng t\u1ea1m xu\u1ea5t kh\u1ea9u, t\u00e1i nh\u1eadp kh\u1ea9u; nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i.
\nH\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mua b\u00e1n gi\u1eefa n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c khu phi thu\u1ebf quan v\u00e0 gi\u1eefa c\u00e1c khu phi thu\u1ebf quan v\u1edbi nhau.
\nKhu phi thu\u1ebf quan bao g\u1ed3m: khu ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, kho b\u1ea3o thu\u1ebf, khu b\u1ea3o thu\u1ebf, kho ngo\u1ea1i quan, khu kinh t\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u1eb7c bi\u1ec7t, khu th\u01b0\u01a1ng m\u1ea1i – c\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c khu v\u1ef1c kinh t\u1ebf kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u01b0 khu phi thu\u1ebf quan theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. Quan h\u1ec7 mua b\u00e1n trao \u0111\u1ed5i h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c khu n\u00e0y v\u1edbi b\u00ean ngo\u00e0i l\u00e0 quan h\u1ec7 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n

N\u1ebfu bao b\u00ec do b\u00ean n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh cho DN trong khu ch\u1ebf su\u1ea5t, chuy\u1ec3n cho c\u00f4ng ty b\u1ea1n \u0111\u1ec3 \u0111\u00f3ng h\u00e0ng xu\u1ea5t kh\u1ea9u, th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, kh\u00f4ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf<\/span><\/p>\n

N\u1ebfu bao b\u00ec do b\u00ean c\u00f4ng ty b\u1ea1n mua \u0111\u1ec3 \u0111\u00f3ng h\u00e0ng xu\u1ea5t kh\u1ea9u, th\u00ec khi mua, b\u1ea1n ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, k\u00ea khai n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u. Khi xu\u1ea5t, bao b\u00ec h\u01b0\u1edfng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/p>\n

V\u1eady c\u00f2n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u0169ng ch\u1ecbu thu\u1ebf su\u1ea5t 0% nh\u01b0 tr\u00ean v\u00e0 n\u1ebfu ph\u1ea3i k\u00ea khai th\u00ec l\u00e0m 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 l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo m\u1eabu 01\/GTGT<\/a><\/span><\/p>\n

M\u1eabu 01\/GTGT – T\u1edd khai thu\u1ebf GTGT<\/a><\/span><\/p>\n

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

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh s\u1ed1 ti\u1ec1n thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng tr\u00ean 300.000.000 th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p th\u00e1ng 02\/2015 s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 150.000.000. Th\u00e1ng 03\/2015 s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 250.000.000 t\u1ed5ng l\u0169y k\u1ebf \u0111\u1ebfn th\u00e1ng 03\/2015 s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 400.000.000. V\u1eady th\u00e1ng 03\/2015 c\u00f4ng ty \u0111\u1ec1 ngh\u1ecb ho\u00e0n s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 400.000.000 theo th\u00e1ng c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 \u0111i\u1ec3m b, kho\u1ea3n 12, \u0110i\u1ec1u 1, Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a>, S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4, \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/span>
\n \u201c4. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd 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 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo.”<\/em><\/span>
\n Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd.<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n ho\u00e0n\u00a0thu\u1ebf GTGT, m\u1eddi b\u1ea1n tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/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

\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 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

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

C\u00f4ng ty em m\u1edbi th\u00e0nh l\u1eadp ho\u1ea1t \u0111\u1ed9ng b\u00ean l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, d\u1ea1y ti\u1ebfng anh n\u00ean khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ea7u ra. V\u1eady em mu\u1ed1n h\u1ecfi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c x\u1eed l\u00fd 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 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 9 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span>
\n “9. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.”
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1 (k\u1ec3 c\u1ea3 TSC\u0110), d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ea7u ra th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, C\u00f4ng ty \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 ho\u1eb7c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u0169ng k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3. Quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf su\u1ea5t, nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 56, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21904,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2513],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20609"}],"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=20609"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20609\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21904"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20609"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}