{"id":20625,"date":"2016-02-04T01:35:35","date_gmt":"2016-02-04T01:35:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20625"},"modified":"2016-02-16T03:11:38","modified_gmt":"2016-02-16T03:11:38","slug":"hoi-dap-59-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20625","title":{"rendered":"H\u1ecfi \u0110\u00e1p 59"},"content":{"rendered":"

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

Th\u00e1ng v\u1eeba r\u1ed3i em c\u00f3 khai thi\u1ebfu m\u1ed9t t\u1edd ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o. V\u1eady th\u00e1ng n\u00e0y em k\u00ea khai b\u1ed5 sung v\u00e0o c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 quy \u0111\u1ecbnh Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 8 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ch\u01b0a k\u00ea khai kh\u1ea5u tr\u1eeb th\u00ec v\u1eabn \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi c\u01a1 quan Thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/span><\/p>\n

V\u1eady khai b\u1ed5 sung thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n 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 2:<\/strong><\/span><\/p>\n

C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch t\u1eeb l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 9, Kho\u1ea3n 2 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb nh\u01b0 sau:<\/span>
\n “2. Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n
\na) C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m bao g\u1ed3m: b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf TNCN.<\/span><\/p>\n

Ngo\u00e0i kho\u1ea3n b\u1ea3o hi\u1ec3m theo quy\u00a0\u0111\u1ecbnh tr\u00ean\u00a0\u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb ra c\u00f2n c\u00f3 nh\u1eefng kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0o kh\u00e1c n\u1eefa? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 thi c\u00f4ng m\u1ed9t s\u1ed1 h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh. Sau \u0111\u00f3 c\u00f4ng ty t\u00f4i c\u00f3 giao l\u1ea1i cho th\u1ea7u ph\u1ee5 l\u00e0m. Sau khi c\u00f4ng tr\u00ecnh ho\u00e0n t\u1ea5t quy\u1ebft to\u00e1n b\u00ean ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 thu\u00ea b\u00ean ki\u1ec3m to\u00e1n v\u00e0o x\u00e1c \u0111\u1ecbnh l\u1ea1i chi ph\u00ed. C\u00f3 m\u1ed9t s\u1ed1 chi ph\u00ed gi\u1ea3m so v\u1edbi gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n. C\u00f4ng ty t\u00f4i v\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec1u ph\u1ea3i ghi nh\u1eadn l\u1ea1i theo gi\u00e1 tr\u1ecb ki\u1ec3m to\u00e1n. Xin h\u1ecfi v\u1edbi th\u1ea7u ph\u1ee5 th\u00ec gi\u1ea3i quy\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t, b\u1ea1n y\u00eau c\u1ea7u th\u1ea7u ph\u1ee5 xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu. Ho\u00e1 \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u01a1c vi\u1ebft s\u1ed1 \u00e2m. C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, c\u00e1c b\u00ean khai gi\u1ea3m doanh thu<\/span><\/p>\n

V\u1eady l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3\u00a0\u0111i\u1ec1u ch\u1ec9nh v\u1edbi h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111\u00e3 l\u1eadp? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n

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

Trong th\u00e1ng 2 C\u00f4ng ty em c\u00f3 m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 d\u1ecbch v\u1ee5 v\u1edbi tr\u1ecb gi\u00e1 80.000.000\u0111. Sang th\u00e1ng 4, khi d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh b\u00ean b\u00e1n c\u00f3 xu\u1ea5t cho b\u00ean em m\u1ed9t h\u00f3a \u0111\u01a1n kh\u00e1c ghi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc s\u1ed1 ti\u1ec1n 10.000.000\u0111. Em \u0111ang kh\u00f4ng bi\u1ebft k\u00ea khai h\u00f3a \u0111\u01a1n th\u1ee9 2 nh\u01b0 th\u1ebf n\u00e0o tr\u00ean HTKK?<\/span><\/p>\n

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

Theo C\u00f4ng v\u0103n s\u1ed1 3430\/TCT-KK ng\u00e0y 21\/08\/2014 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng:<\/span><\/p>\n

\u201cC\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai:<\/em><\/span><\/p>\n

-\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n h\u00e0ng th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o B\u1ea3ng k\u00ea m\u1eabu 01-1\/GTGT v\u00e0 ghi gi\u00e1 tr\u1ecb \u00e2m.<\/em><\/span><\/p>\n

-\u0110\u1ed1i v\u1edbi b\u00ean mua th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai m\u1eabu 01-2\/GTGT v\u00e0 ghi gi\u00e1 tr\u1ecb \u00e2m.<\/em><\/span><\/p>\n

Hi\u1ec7n t\u1ea1i T\u1ed5ng c\u1ee5c thu\u1ebf \u0111\u00e3 h\u1ed7 tr\u1ee3 vi\u1ec7c nh\u1eadp s\u1ed1 \u00e2m t\u1ea1i b\u1ea3ng k\u00ea 01-1\/GTGT, 01-2\/GTGT tr\u00ean \u1ee9ng d\u1ee5ng HTKK, iHTKK.\u201d<\/em><\/span><\/p>\n

C\u1ee5 th\u1ec3:<\/span><\/p>\n