{"id":20611,"date":"2016-02-04T07:41:53","date_gmt":"2016-02-04T07:41:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20611"},"modified":"2016-02-16T03:09:12","modified_gmt":"2016-02-16T03:09:12","slug":"hoi-dap-57","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20611","title":{"rendered":"H\u1ecfi \u0110\u00e1p 57"},"content":{"rendered":"

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

Tr\u01b0\u1edbc t\u1ebft, DN em c\u00f3 mua bia \u0111\u1ec3 t\u1eb7ng cho kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e2n vi\u00ean trong c\u00f4ng ty, \u0111\u01a1n v\u1ecb b\u00e1n c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n bia v\u1edbi s\u1ed1 ti\u1ec1n 3.578.182\u0111, thu\u1ebf 357.818\u0111; DN em kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 v\u1eady h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u01a1n v\u1ecb em k\u00ea khai thu\u1ebf th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf 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 <\/a>t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 1 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span>
\n “1. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, k\u1ec3 c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n th\u1ea5t.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p mua qu\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eefng ng\u00e0y t\u1ebft khi c\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Nh\u01b0ng DN ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n v\u00e0 k\u00ea khai ch\u1ecbu thu\u1ebf GTGT \u0111\u1ea7u ra.\u00a0<\/span><\/p>\n

V\u1eady\u00a0\u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 g\u00ec? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u00a0\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 c\u00f3 h\u00f3a \u0111\u01a1n GTGT ti\u1ec1n \u0111i\u1ec7n t\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 2 t\u1eeb c\u00f4ng ty \u0111i\u1ec7n l\u1ef1c. Nh\u01b0ng t\u1edbi th\u00e1ng 3 n\u0103m 2015, theo ph\u01b0\u01a1ng th\u1ee9c m\u1edbi th\u00ec c\u00f4ng ty \u0111i\u1ec7n l\u1ef1c ch\u1ec9 \u0111\u01b0a phi\u1ebfu thu, c\u00f2n h\u00f3a \u0111\u01a1n th\u00ec t\u1ef1 in t\u1eeb trang ch\u1ee7 c\u1ee7a \u0111i\u1ec7n l\u1ef1c. V\u1eady h\u00f3a \u0111\u01a1n in ra t\u1eeb trang ch\u1ee7 \u0111i\u1ec7n l\u1ef1c c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 kh\u00f4ng \u1ea1?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a032\/2011\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 1 quy \u0111\u1ecbnh n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span>
\n \u201c1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau:
\na) T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n;
\nK\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu, s\u1ed1 th\u1ee9 t\u1ef1 tr\u00ean h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 1 Th\u00f4ng t\u01b0 s\u1ed1 153\/2010\/TT-BTC<\/a> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.
\nb) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n;
\nc) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua;
\nd) T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.
\n…..
\ne) Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi b\u00e1n; ng\u00e0y, th\u00e1ng n\u0103m l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n. Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi mua trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.
\ng) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ch\u1eef n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1eef n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n ( ) ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t v\u00e0 c\u00f3 c\u1ee1 nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t…..”<\/em><\/span>
\n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 3 quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung b\u1eaft bu\u1ed9c nh\u01b0 sau:<\/span>
\n \u201ca) T\u1ed5 ch\u1ee9c kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd ng\u01b0\u1eddi mua, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n trong tr\u01b0\u1eddng h\u1ee3p sau: h\u00f3a \u0111\u01a1n \u0111i\u1ec7n; h\u00f3a \u0111\u01a1n n\u01b0\u1edbc; h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng; h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ef1 in theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu h\u00f3a \u0111\u01a1n c\u1ee7a b\u1ea1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, Th\u00f4ng t\u01b0 s\u1ed1\u00a032\/2011\/TT-BTC<\/a> th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 v\u00e0 h\u00f3a \u0111\u01a1n c\u1ee7a ti\u1ec1n \u0111i\u1ec7n th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft v\u1ec1 h\u00f3a\u00a0\u0111\u01a1n t\u1ef1 in t\u1ea1i\u00a0\u0111\u00e2y:Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in<\/a><\/span><\/p>\n

M\u1eabu 3.14 \u0110\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in<\/a><\/span><\/p>\n

M\u1eabu 3.15 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in<\/a><\/span><\/p>\n

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

\u0110\u01a1n v\u1ecb ch\u00fang t\u00f4i l\u00e0 doanh nghi\u1ec7p kinh doanh b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, bao g\u1ed3m s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf. Th\u00e1ng 02\/2014 ch\u00fang t\u00f4i c\u00f3 mua m\u1ed9t chi\u1ebfc \u00f4 t\u00f4 l\u00e0m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Nh\u01b0 v\u1eady, theo Th\u00f4ng t\u01b0 219 th\u00ec thu\u1ebf GTGT c\u1ee7a TSC\u0110 n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 kh\u00f4ng hay l\u00e0 ph\u1ea3i ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 3, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219<\/a>\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, k\u1ec3 c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111i thu\u00ea t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb n\u00e0y v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00e1c li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u01b0 b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u0169 kh\u00ed, kh\u00ed t\u00e0i ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an n\u00ecnh; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, kinh doanh ch\u1ee9ng kho\u00e1n, c\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doan v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p kinh doanh b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd th\u00ec thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea1n v\u1eeba c\u00f3 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, th\u00ec thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a \u00f4 t\u00f4, \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u1ea3 doanh thu ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/span><\/p>\n

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

\u0110\u01a1n v\u1ecb ch\u00fang t\u00f4i l\u00e0 \u0111\u01a1n v\u1ecb chuy\u00ean kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng m\u00e2y tre l\u00e1 c\u00f3 100% doanh thu t\u1eeb xu\u1ea5t kh\u1ea9u, khai thu\u1ebf GTGT theo qu\u00fd theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. T\u1eeb th\u00e1ng 3\/2014 \u0111\u1ebfn h\u1ebft qu\u00ed 1\/2015 \u0111\u01a1n v\u1ecb c\u00f3 s\u1ed1 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 h\u1ebft l\u0169y k\u1ebf tr\u00ean 300 tri\u1ec7u \u0111\u1ed3ng. V\u1eady, C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf hay 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 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>, S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4, \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/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 theo quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o 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 GTGT theo quy \u0111\u1ecbnh tr\u00ean.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf GTGT m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

C\u00f4ng v\u0103n 3942\/TCT-CS kh\u1ea5u tr\u1eeb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2015<\/a><\/span><\/p>\n

C\u00f4ng v\u0103n 5041\/TCT-KK ng\u00e0y 30\/11\/2015 V\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT<\/a><\/span><\/p>\n

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

Hi\u1ec7n t\u1ea1i c\u00f4ng ty t\u00f4i \u0111ang kinh doanh 1 s\u1ed1 th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe nh\u01b0 keo ong brzail m\u1ea7m \u0111\u1eadu n\u00e0nh, n\u1ea5m ng\u01b0u, ch\u01b0\u01a1ng chi… li\u1ec7u c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng v\u00e0 n\u1ebfu n\u1ed9p thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p bao nhi\u00eau ph\u1ea7n tr\u0103m trong t\u1eebng s\u1ea3n ph\u1ea9m? <\/span><\/p>\n

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

C\u0103n c\u1ee9 Kho\u1ea3n 8, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span>
\n \u201cB\u00f4ng, b\u0103ng, g\u1ea1c y t\u1ebf v\u00e0 b\u0103ng v\u1ec7 sinh y t\u1ebf; thu\u1ed1c ph\u00f2ng b\u1ec7nh, ch\u1eefa b\u1ec7nh bao g\u1ed3m thu\u1ed1c th\u00e0nh ph\u1ea9m, nguy\u00ean li\u1ec7u l\u00e0m thu\u1ed1c, tr\u1eeb th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng; v\u1eafc-xin; sinh ph\u1ea9m y t\u1ebf, n\u01b0\u1edbc c\u1ea5t \u0111\u1ec3 pha ch\u1ebf thu\u1ed1c ti\u00eam, d\u1ecbch truy\u1ec1n; m\u0169, qu\u1ea7n \u00e1o, kh\u1ea9u trang, s\u0103ng m\u1ed5, bao tay, bao chi d\u01b0\u1edbi, bao gi\u00e0y, kh\u0103n, g\u0103ng tay chuy\u00ean d\u00f9ng cho y t\u1ebf, t\u00fai \u0111\u1eb7t ng\u1ef1c v\u00e0 ch\u1ea5t l\u00e0m \u0111\u1ea7y da (kh\u00f4ng bao g\u1ed3m m\u1ef9 ph\u1ea9m); v\u1eadt t\u01b0 h\u00f3a ch\u1ea5t x\u00e9t nghi\u1ec7m, di\u1ec7t khu\u1ea9n d\u00f9ng trong y t\u1ebf theo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf.\u201d
\n<\/em>C\u0103n c\u1ee9 \u0110i\u1ec1u 11, Ch\u01b0\u01a1ng I Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/span>
\n \u201cThu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span>
\n Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty b\u1ea1n kinh doanh m\u1eb7t h\u00e0ng th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng th\u00ec m\u1eb7t h\u00e0ng th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 10%.<\/span><\/p>\n

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

C\u00f4ng v\u0103n s\u1ed1 4044\/CT-TTHT – thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf su\u1ea5t. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 57, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21900,"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\/20611"}],"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=20611"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20611\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21900"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20611"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}