{"id":20627,"date":"2016-02-04T02:12:23","date_gmt":"2016-02-04T02:12:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20627"},"modified":"2016-02-16T01:19:44","modified_gmt":"2016-02-16T01:19:44","slug":"hoi-dap-60","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20627","title":{"rendered":"H\u1ecfi \u0110\u00e1p 60"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i nh\u1eadp kh\u1ea9u ph\u1ea7n m\u1ec1m \u0111i\u1ec1u khi\u1ec3n m\u00e1y c\u00f4ng nghi\u1ec7p – t\u1ef1 \u0111\u1ed9ng h\u00f3a, ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u 0%. V\u1eady khi xu\u1ea5t b\u00e1n trong n\u01b0\u1edbc ph\u1ea7n m\u1ec1m n\u00e0y ch\u1ecbu thu\u1ebf su\u1ea5t bao nhi\u00eau?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m 21, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh: \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c21. Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt chuy\u1ec3n giao c\u00f4ng ngh\u1ec7; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1edf h\u1eefu tr\u00ed tu\u1ec7. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 c\u00f3 k\u00e8m theo quy\u1ec1n chuy\u1ec3n giao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng ngh\u1ec7, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf GTGT t\u00ednh tr\u00ean c\u1ea3 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng ngh\u1ec7, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f9ng v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/em><\/span><\/p>\n

Ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh bao g\u1ed3m s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, kh\u00f4ng ph\u00e2n bi\u1ec7t ph\u1ea7n m\u1ec1m do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111\u1ec3 b\u00e1n ra hay doanh nghi\u1ec7p kinh doanh ph\u1ea7n m\u1ec1m \u0111\u1ec1u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Nh\u01b0 v\u1eady, C\u00f4ng ty b\u1ea1n nh\u1eadp kh\u1ea9u ph\u1ea7n m\u1ec1m \u0111i\u1ec1u khi\u1ec3n m\u00e1y c\u00f4ng nghi\u1ec7p – t\u1ef1 \u0111\u1ed9ng h\u00f3a, ch\u1ecbu thu\u1ebf su\u1ea5t GTGT kh\u00e2u nh\u1eadp kh\u1ea9u l\u00e0 0%, khi xu\u1ea5t b\u00e1n trong n\u01b0\u1edbc ph\u1ea7n m\u1ec1m n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t, nh\u1eadp 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

Cho em h\u1ecfi quy \u0111\u1ecbnh khi chuy\u1ec3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p ph\u1ea3i ghi r\u00f5 l\u00e0 Thanh To\u00e1n ti\u1ec1n cho h\u1ee3p \u0111\u1ed3ng…, h\u00f3a \u0111\u01a1n… Cho e xin th\u00f4ng tin c\u1ee7a th\u00f4ng t\u01b0 hay ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh \u0111i\u1ec1u n\u00e0y kh\u00f4ng? Khi thanh to\u00e1n ti\u1ec1n kh\u00f4ng ghi nh\u01b0 th\u1ebf th\u00ec c\u00f3 sao kh\u00f4ng?<\/span><\/p>\n

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

Kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i ghi thanh to\u00e1n cho h\u1ee3p \u0111\u1ed3ng, ho\u00e1 \u0111\u01a1n n\u00e0o. Ch\u1ec9 c\u00f3 quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u1ee7a t\u1eebng c\u00f4ng ty y\u00eau c\u1ea7u \u0111i\u1ec1u n\u00e0y th\u00f4i.<\/span><\/p>\n

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

C\u00f4ng ty \u0111\u1ea7u n\u0103m nay c\u00f3 ph\u00e1t hi\u1ec7n ra 1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o cu\u1ed1i n\u0103m 2013 ch\u01b0a k\u00ea khai. V\u1eady \u0111\u1ea7u n\u0103m nay c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a006\/2012\/TT-BTC t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 7 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2013):<\/span>
\n \u201cThu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong th\u00e1ng n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho.
\na) 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 c\u00f2n s\u00f3t h\u00f3a \u0111\u01a1n ch\u01b0a k\u00ea khai, kh\u1ea5u tr\u1eeb th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung; th\u1eddi gian \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung t\u1ed1i \u0111a l\u00e0 6 (s\u00e1u) th\u00e1ng, k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a n\u0103m 2013, th\u1eddi gian k\u00ea khai l\u00e0 6 th\u00e1ng, v\u00ec th\u1ebf n\u1ebfu qu\u00e1 6 th\u00e1ng k\u1ec3 t\u1eeb khi ph\u00e1t sinh ho\u00e1 \u0111\u01a1n \u0111\u00f3, b\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n

V\u1eady c\u00e1ch k\u00ea khai b\u1ed5 sung 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 c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

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

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp th\u00ec c\u1ea7n nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai kh\u1ea5u tr\u1eeb, hi\u1ec7n nay c\u00f4ng ty \u0111ang \u00e1p d\u1ee5ng k\u00ea khai tr\u1ef1c ti\u1ebfp?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Kho\u1ea3n 7, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/01\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/span>
\n \u201c\u2026 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 01\/01\/2014 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 06\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc ng\u00e0y 20 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi ho\u1eb7c n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.\u201d<\/em><\/span>
\n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 3, \u0110i\u1ec3m 3 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3, 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201c3. C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, bao g\u1ed3m:
\na) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.
\nb) Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.
\nDoanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.
\nDoanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 nh\u01b0ng c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.
\nc) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, mua s\u1eafm, nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh.
\nd) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5.
\n\u0111) T\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3.
\nDoanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi.
\nC\u01a1 s\u1edf kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n n\u00e0y ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Khi g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i g\u1eedi c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh nh\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t, h\u00f3a \u0111\u01a1n \u0111\u1ea7u t\u01b0, mua s\u1eafm, h\u1ed3 s\u01a1 nh\u1eadn g\u00f3p v\u1ed1n, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh. C\u01a1 s\u1edf kinh doanh l\u01b0u gi\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh cho c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 01\/01\/2014 ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 3 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 3 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y.
\nC\u01a1 s\u1edf kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n n\u00e0y ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.
\nC\u01a1 s\u1edf kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n n\u00e0y ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc ng\u00e0y 20 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi.
\nTrong th\u1eddi gian 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, c\u01a1 s\u1edf kinh doanh bi\u1ebft vi\u1ec7c ch\u1ea5p thu\u1eadn hay kh\u00f4ng ch\u1ea5p thu\u1eadn Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty b\u1ea1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec C\u00f4ng ty ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o m\u1eabu 06\/GTGT<\/a> v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n k\u00ea khai t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/span><\/p>\n

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

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

C\u00f4ng ty em \u1edf H\u00e0 N\u1ed9i, l\u00e0 c\u00f4ng ty s\u1ea3n xu\u1ea5t nh\u01b0ng v\u00ec Nguy\u00ean li\u1ec7u ngo\u00e0i H\u00e0 N\u1ed9i thi\u1ebfu n\u00ean em nh\u1eadp \u1edf S\u00e0i G\u00f2n. V\u1eady H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o em l\u1ea5y trong S\u00e0i G\u00f2n c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT 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 26\/2015\/TT-BTC<\/a> 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 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/08\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a> ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span><\/p>\n

\u00a0\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<\/em><\/strong><\/span><\/p>\n

    \n
  1. C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/em><\/span><\/li>\n
  2. 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><\/li>\n<\/ol>\n

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, do nguy\u00ean v\u00e2t li\u1ec7u ngo\u00e0i H\u00e0 N\u1ed9i thi\u1ebfu n\u00ean b\u1ea1n c\u00f3 th\u1ec3 nh\u1eadp nguy\u00ean li\u1ec7u \u1edf S\u00e0i G\u00f2n. B\u1ea1n c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c mua h\u00e0ng \u1edf S\u00e0i G\u00f2n l\u00e0 s\u1ef1 th\u1eadt nh\u01b0 h\u00f3a \u0111\u01a1n GTGT, bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a, ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n n\u1ebfu h\u00e0ng h\u00f3a c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

    B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\u00a0C\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","protected":false},"excerpt":{"rendered":"

    H\u1ecfi \u0111\u00e1p 60 chia s\u1ebb m\u1ecdi v\u01b0\u1edbng m\u1eafc v\u1ec1 Thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u, nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft H\u1ecfi \u0111\u00e1p 60, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21903,"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\/20627"}],"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=20627"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20627\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21903"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20627"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}