{"id":20631,"date":"2016-02-13T02:15:23","date_gmt":"2016-02-13T02:15:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20631"},"modified":"2016-02-16T01:08:56","modified_gmt":"2016-02-16T01:08:56","slug":"hoi-dap-61","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20631","title":{"rendered":"H\u1ecfi \u0110\u00e1p 61"},"content":{"rendered":"

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

C\u00f4ng ty ki\u1ec3m to\u00e1n A th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u1ec1 1 kho\u1ea3n m\u1ee5c chi trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty B \u1edf VN theo y\u00eau c\u1ea7u c\u1ee7a T\u1ed5 ch\u1ee9c minh b\u1ea1ch Qu\u1ed1c t\u1ebf. T\u1ed5 ch\u1ee9c minh b\u1ea1ch Qu\u1ed1c t\u1ebf l\u00e0 ng\u01b0\u1eddi duy nh\u1ea5t nh\u1eadn B\u00e1o c\u00e1o ki\u1ec3m tra n\u00e0y v\u00e0 tr\u1ea3 100% ph\u00ed theo th\u1ecfa thu\u1eadn. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u1ed5 ch\u1ee9c Minh b\u1ea1ch Qu\u1ed1c t\u1ebf l\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng v\u00e0 d\u00f9ng d\u1ecbch v\u1ee5. Xin h\u1ecfi Qu\u00fd chuy\u00ean gia thu\u1ebf su\u1ea5t d\u1ecbch v\u1ee5 n\u00eau tr\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 d\u1ecbch v\u1ee5 su\u1ea5t kh\u1ea9u v\u00e0 h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0% 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 9, Kho\u1ea3n 1, \u0110i\u1ec3m b quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 0% nh\u01b0 sau:
\n“1. Thu\u1ebf su\u1ea5t 0%: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf trong khu phi thu\u1ebf quan; v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u,tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.
\n…..
\nb) D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u bao g\u1ed3m d\u1ecbch v\u1ee5 cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf trong khu phi thu\u1ebf quan v\u00e0 ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan.”
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c coi l\u00e0 xu\u1ea5t kh\u1ea5u l\u00e0 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam. D\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c cung \u1ee9ng cho t\u1ed5 ch\u1ee9c Minh b\u1ea1ch Qu\u1ed1c T\u1ebf nh\u01b0ng l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam do \u0111\u00f3 d\u1ecbch v\u1ee5 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 ph\u1ea3i ch\u1ecbu thu\u1ebf su\u1ea5t l\u00e0 10%.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:Quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t thu\u1ebf TNDN m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

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

Kho\u1ea3n ti\u1ec1n ph\u1ea1t truy thu thu\u1ebf GTGT c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf kh\u00f4ng? Ph\u1ea1t truy thu thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf TNDN?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 219<\/a>\/2013\/TT-BTC\u00a0t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 6 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span>
\n “6.\u00a0 S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p theo Quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan x\u1eed ph\u1ea1t v\u1ec1 gian l\u1eadn, tr\u1ed1n thu\u1ebf.”
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan x\u1eed ph\u1ea1t v\u1ec1 gian l\u1eadn, tr\u1ed1n thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span>
\n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.36 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span>
\n “2.36.C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.”
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00e1c kho\u1ea3n ph\u1ea1t do vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o\u00a0v\u1ec1 truy thu thu\u1ebf t\u1ea1i\u00a0\u0111\u00e2y:Quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 th\u1eddi h\u1ea1n truy thu thu\u1ebf<\/a><\/span><\/p>\n

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

D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec ph\u1ea7n thu\u1ebf c\u1ee7a d\u1ef1 \u00e1n c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0\u00a0219\/2013\/TT-BTC<\/a>\u00a0t\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”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho SXKD h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

 <\/p>\n

TSC\u0110 ph\u1ee5c v\u1ee5 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 hay 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 9, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0110i\u1ec1u 14\u00a0nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n

    \n
  1. a) S\u1eeda \u0111\u1ed5i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 14 nh\u01b0 sau:<\/em><\/span><\/li>\n<\/ol>\n

    \u201c2. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT, doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra bao g\u1ed3m c\u1ea3 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.<\/em><\/span><\/p>\n

    C\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u00e0ng th\u00e1ng\/qu\u00fd t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng\/qu\u00fd, cu\u1ed1i n\u0103m c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n t\u00ednh ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a n\u0103m \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 t\u1ea1m ph\u00e2n b\u1ed5 kh\u1ea5u tr\u1eeb theo th\u00e1ng\/qu\u00fd.\u201d\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean TSC\u0110 ph\u1ee5c v\u1ee5 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT. C\u01a1 s\u1edf kinh doanh h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec t\u00ednh theo t\u1ef7 l\u1ec7.<\/span><\/p>\n

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

    H\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

    Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> t\u1ea1i \u0110i\u1ec1u 4 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, t\u1ea1i \u0110i\u1ec1u 5 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh thu\u1ebf GTGT.<\/span><\/p>\n

    S\u1ef1 gi\u1ed1ng v\u00e0 kh\u00e1c nhau gi\u1eefa h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf, k\u00ea khai n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

    *Gi\u1ed1ng nhau:<\/span><\/p>\n

    Thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p l\u00e0 b\u1eb1ng kh\u00f4ng ho\u1eb7c kh\u00f4ng c\u00f3.<\/span><\/p>\n

    *Kh\u00e1c nhau:<\/span><\/p>\n

    Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/p>\n

    Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 7, Kho\u1ea3n 11 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

    \u201c7. 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.<\/em><\/span><\/p>\n

    \u2026<\/em><\/span><\/p>\n

    11. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb Kho\u1ea3n 2, Kho\u1ea3n 3, \u0110i\u1ec1u 5) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec:<\/span><\/p>\n

    + H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 th\u00ec thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

    + H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i t\u00ednh, k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 th\u00ec thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/span><\/p>\n

    -V\u1ec1 k\u00ea khai thu\u1ebf GTGT<\/span><\/p>\n

    + H\u00f3a \u0111\u01a1n mua v\u00e0o:<\/span><\/p>\n

    H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf: kh\u00f4ng ph\u1ea3i k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf GTGT<\/span><\/p>\n

    H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i t\u00ednh, k\u00ea khai n\u1ed9p thu\u1ebf: k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf GTGT \u1edf ch\u1ec9 ti\u00eau 23 c\u1ee7a t\u1edd khai thu\u1ebf.<\/span><\/p>\n

    + H\u00f3a \u0111\u01a1n b\u00e1n ra:<\/span><\/p>\n

    H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf: \u0111\u01b0\u1ee3c k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf GTGT \u1edf ch\u1ec9 ti\u00eau 26 c\u1ee7a t\u1edd khai thu\u1ebf.<\/span><\/p>\n

    H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i t\u00ednh, k\u00ea khai n\u1ed9p thu\u1ebf: Kh\u00f4ng ph\u1ea3i k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf GTGT.<\/span><\/p>\n

    -Xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT:<\/span><\/p>\n

    + H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf: Tr\u00ean h\u00f3a \u0111\u01a1n GTGT ch\u1ec9 ghi d\u00f2ng gi\u00e1 b\u00e1n l\u00e0 thanh to\u00e1n, d\u00f2ng thu\u1ebf su\u1ea5t, s\u1ed1 thu\u1ebf GTGT kh\u00f4ng ghi v\u00e0 g\u1ea1ch b\u1ecf.<\/span><\/p>\n

    + H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i t\u00ednh, k\u00ea khai n\u1ed9p thu\u1ebf: Tr\u00ean h\u00f3a \u0111\u01a1n GTGT, ghi d\u00f2ng gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 b\u00e1n 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.<\/span><\/p>\n

    Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng ch\u1ecbu thu\u1ebf, nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0o kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

    C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

    B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT<\/a><\/span><\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 0%. TSC\u0110 ph\u1ee5c v\u1ee5 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 hay ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7? K\u1ebf to\u00e1n Centax chia s\u1ebb nh\u1eefng v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 61, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22003,"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\/20631"}],"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=20631"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20631\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22003"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20631"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}