{"id":20633,"date":"2016-01-17T02:38:21","date_gmt":"2016-01-17T02:38:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20633"},"modified":"2016-02-17T10:52:55","modified_gmt":"2016-02-17T10:52:55","slug":"hoi-dap-62","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20633","title":{"rendered":"H\u1ecfi \u0110\u00e1p 62"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i th\u00e1ng 1\/2016 c\u00f3 th\u1ef1c hi\u1ec7n nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t l\u00faa g\u1ea1o.V\u1eady m\u00e1y m\u00f3c 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 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC <\/a>t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 2 b\u1ed5 sung Kho\u1ea3n 3a v\u00e0o \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/a>nh\u01b0 sau:<\/span>
\n “M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p g\u1ed3m: m\u00e1y c\u00e0y; m\u00e1y b\u1eeba; m\u00e1y phay; m\u00e1y r\u1ea1ch h\u00e0ng; m\u00e1y b\u1ea1t g\u1ed1c; thi\u1ebft b\u1ecb san ph\u1eb3ng \u0111\u1ed3ng ru\u1ed9ng; m\u00e1y gieo h\u1ea1t; m\u00e1y c\u1ea5y; m\u00e1y tr\u1ed3ng m\u00eda; h\u1ec7 th\u1ed1ng m\u00e1y s\u1ea3n xu\u1ea5t m\u1ea1 th\u1ea3m; m\u00e1y x\u1edbi, m\u00e1y vun lu\u1ed1ng, m\u00e1y v\u00e3i, r\u1eafc ph\u00e2n, b\u00f3n ph\u00e2n; m\u00e1y, b\u00ecnh phun thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt; m\u00e1y thu ho\u1ea1ch l\u00faa, ng\u00f4, m\u00eda, c\u00e0 ph\u00ea, b\u00f4ng; m\u00e1y thu ho\u1ea1ch c\u1ee7, qu\u1ea3, r\u1ec5; m\u00e1y \u0111\u1ed1n ch\u00e8, m\u00e1y h\u00e1i ch\u00e8; m\u00e1y tu\u1ed1t \u0111\u1eadp l\u00faa; m\u00e1y b\u00f3c b\u1eb9 t\u1ebd h\u1ea1t ng\u00f4; m\u00e1y t\u1ebd ng\u00f4; m\u00e1y \u0111\u1eadp \u0111\u1eadu t\u01b0\u01a1ng; m\u00e1y b\u00f3c v\u1ecf l\u1ea1c; x\u00e1t v\u1ecf c\u00e0 ph\u00ea; m\u00e1y, thi\u1ebft b\u1ecb s\u01a1 ch\u1ebf c\u00e0 ph\u00ea, th\u00f3c \u01b0\u1edbt; m\u00e1y s\u1ea5y n\u00f4ng s\u1ea3n (l\u00faa, ng\u00f4, c\u00e0 ph\u00ea, ti\u00eau, \u0111i\u1ec1u…), th\u1ee7y s\u1ea3n; m\u00e1y thu gom, b\u1ed1c m\u00eda, l\u00faa, r\u01a1m r\u1ea1 tr\u00ean \u0111\u1ed3ng; m\u00e1y \u1ea5p, n\u1edf tr\u1ee9ng gia c\u1ea7m; m\u00e1y thu ho\u1ea1ch c\u1ecf, m\u00e1y \u0111\u00f3ng ki\u1ec7n r\u01a1m, c\u1ecf; m\u00e1y v\u1eaft s\u1eefa v\u00e0 c\u00e1c lo\u1ea1i m\u00e1y chuy\u00ean d\u00f9ng kh\u00e1c.\u201d<\/em><\/span>
\n Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec trong th\u00e1ng 1\/2016 c\u00f4ng ty b\u1ea1n c\u00f3 th\u1ef1c hi\u1ec7n nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t l\u00faa g\u1ea1o th\u00ec c\u00f4ng ty b\u1ea1n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u cho m\u1eb7t h\u00e0ng n\u00e0y.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan v\u1ec1 nh\u1eadp kh\u1ea9u:\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

Quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u<\/a><\/span><\/p>\n

C\u00f4ng vi\u1ec7c c\u1ee7a K\u1ebf to\u00e1n xu\u1ea5t nh\u1eadp kh\u1ea9u<\/a><\/span><\/p>\n

Nh\u1eefng l\u01b0u \u00fd khi l\u00e0m k\u1ebf to\u00e1n nh\u1eadp kh\u1ea9u<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i \u0111ang kinh doanh nhi\u1ec1u m\u1eb7t h\u00e0ng th\u1ee9c \u0103n ch\u0103n nu\u00f4i kh\u00e1c nhau. T\u00f4i \u0111\u01b0\u1ee3c bi\u1ebft t\u1eeb 1\/1\/2015 c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. V\u1eady c\u0103n c\u1ee9 v\u00e0o \u0111\u00e2u \u0111\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c nh\u1eefng m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 th\u1ee9c \u0103n ch\u0103n nu\u00f4i \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n cho \u0111\u00fang?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3a, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c3a. <\/em>Th\u1ee9c \u0103n cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c, bao g\u1ed3m c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m \u0111\u00e3 qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u01b0a qua ch\u1ebf bi\u1ebfn nh\u01b0 c\u00e1m, b\u00e3, kh\u00f4 d\u1ea7u c\u00e1c lo\u1ea1i, b\u1ed9t c\u00e1, b\u1ed9t x\u01b0\u01a1ng, b\u1ed9t t\u00f4m, c\u00e1c lo\u1ea1i th\u1ee9c \u0103n kh\u00e1c d\u00f9ng cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 v\u1eadt nu\u00f4i kh\u00e1c, c\u00e1c ch\u1ea5t ph\u1ee5 gia th\u1ee9c \u0103n ch\u0103n nu\u00f4i (nh\u01b0 premix, ho\u1ea1t ch\u1ea5t v\u00e0 ch\u1ea5t mang) theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/em>08\/2010\/N\u0110-CP<\/a>\u00a0ng\u00e0y 5\/2\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd th\u1ee9c \u0103n ch\u0103n nu\u00f4i v\u00e0\u00a0kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 50\/2014\/TT-BNNPTNT ng\u00e0y 24\/12\/2014 c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n;\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, th\u1ee9c \u0103n cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c, bao g\u1ed3m c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m \u0111\u00e3 qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u01b0a qua ch\u1ebf bi\u1ebfn nh\u01b0 c\u00e1m, b\u00e3, kh\u00f4 d\u1ea7u c\u00e1c lo\u1ea1i, b\u1ed9t c\u00e1, b\u1ed9t x\u01b0\u01a1ng, b\u1ed9t t\u00f4m, c\u00e1c lo\u1ea1i th\u1ee9c \u0103n kh\u00e1c d\u00f9ng cho gia s\u00fac, gia c\u1ea7m th\u1ee7y s\u1ea3n v\u00e0\u00a0 kh\u00e1c, c\u00e1c ch\u1ea5t ph\u1ee5 gia th\u1ee9c \u0103n ch\u0103n nu\u00f4i theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n.<\/span><\/p>\n

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

\u0110\u1ea7u th\u00e1ng 1 n\u0103m 2015 c\u00f4ng ty t\u00f4i nh\u1eadn \u0111\u1eb7t h\u00e0ng \u0111\u00f3ng t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd cho kh\u00e1ch h\u00e0ng. Hi\u1ec7n nay t\u00e0u chu\u1ea9n b\u1ecb ho\u00e0n th\u00e0nh v\u00e0 b\u00e0n giao cho kh\u00e1ch h\u00e0ng. V\u1eady xin h\u1ecfi c\u00f4ng ty t\u00f4i \u00e1p d\u1ee5ng thu\u1ebf GTGT bao nhi\u00eau v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 2, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3a, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c3a. <\/em>T\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd l\u00e0 t\u00e0u c\u00f3 c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh t\u1eeb 90CV tr\u1edf l\u00ean l\u00e0m ngh\u1ec1 khai th\u00e1c h\u1ea3i s\u1ea3n ho\u1eb7c d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ph\u1ee5c v\u1ee5 khai th\u00e1c h\u1ea3i s\u1ea3n; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 khai th\u00e1c, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m cho t\u00e0u c\u00e1 c\u00f3 t\u1ed5ng c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh t\u1eeb 90CV tr\u1edf l\u00ean l\u00e0m ngh\u1ec1 khai th\u00e1c h\u1ea3i s\u1ea3n ho\u1eb7c d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ph\u1ee5c v\u1ee5 khai th\u00e1c h\u1ea3i s\u1ea3n;\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty b\u1ea1n nh\u1eadn \u0111\u00f3ng t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd cho kh\u00e1ch h\u00e0ng n\u1ebfu t\u00e0u c\u00f3 c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh t\u1eeb 90CV tr\u1edf l\u00ean l\u00e0m ngh\u1ec1 khai th\u00e1c h\u1ea3i s\u1ea3n ho\u1eb7c d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ph\u1ee5c v\u1ee5 khai th\u00e1c h\u1ea3i s\u1ea3n th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Khi xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng, tr\u00ean h\u00f3a \u0111\u01a1n d\u00f2ng thu\u1ebf kh\u00f4ng ghi v\u00e0 g\u1ea1ch b\u1ecf.<\/span><\/p>\n

Nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

C\u1ea7n l\u01b0u\u00a0\u00fd: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 4:<\/strong><\/span><\/p>\n

Hi\u1ec7n nay t\u00f4i chu\u1ea9n b\u1ecb k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0. Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh th\u00ec t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf g\u00ec kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 7, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC <\/a>quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>7.<\/em><\/strong>\u00a0S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0110i\u1ec1u 22\u00a0Th\u00f4ng t\u01b0 156\/2013\/TT-BTC\u00a0nh\u01b0 sau:<\/em><\/span><\/p>\n

    \n
  1. a)<\/em><\/strong>B\u1ed5 sung\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 22nh\u01b0 sau:<\/em><\/span><\/li>\n<\/ol>\n

    \u201c1. Nguy\u00ean t\u1eafc khai thu\u1ebf.<\/em><\/span><\/p>\n

    H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/em><\/span><\/p>\n

    Ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea m\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea trong n\u0103m thu \u0111\u01b0\u1ee3c t\u1eeb m\u1ed9t tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea trung b\u00ecnh m\u1ed9t th\u00e1ng trong n\u0103m t\u1eeb 8,4 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec kh\u00f4ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y\u201d<\/em>\u201d<\/em><\/span><\/p>\n

    K\u1ec3 t\u1eeb ng\u00e0y 1\/9\/2014, Khi Th\u00f4ng t\u01b0 119\/2014\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea m\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea trong n\u0103m thu \u0111\u01b0\u1ee3c t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea trung b\u00ecnh h\u00e0ng th\u00e1ng trong n\u0103m t\u1eeb 8,4 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN. C\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y. Doanh nghi\u1ec7p \u0111i thu\u00ea ph\u1ea3i s\u1eed d\u1ee5ng B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o 01\/TNDN, k\u00e8m theo h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n

    Khi c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 cho thu\u00ea v\u00e0 mu\u1ed1n mua \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 giao chi b\u00ean thu\u00ea nh\u00e0 th\u00ec c\u00e1c nh\u00e2n t\u1ed1 c\u00f3 nh\u00e0 cho thu\u00ea c\u00f3 doanh thu h\u00e0ng n\u0103m tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf sau: thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

    1.Thu\u1ebf m\u00f4n b\u00e0i:<\/span><\/p>\n

    Theo n\u0103m: 1 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/p>\n

      \n
    1. Thu\u1ebf GTGT:<\/span><\/li>\n<\/ol>\n

      S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = DT t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 thu\u1ebf GTGT 5%<\/span><\/p>\n

      Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u1ea3i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea nh\u00e0 tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c kh\u00f4ng bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea. (Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n).<\/span><\/p>\n

        \n
      1. Thu\u1ebf TNCN:<\/span><\/li>\n<\/ol>\n

        S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = DT t\u00ednh thu\u1ebf TNCN x T\u1ef7 l\u1ec7 thu\u1ebf TNCN 5%<\/span><\/p>\n

        Doanh thu t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea. (Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf TNCN x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n).<\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ch\u1eadm c\u00e1c t\u1edd khai tr\u00ean th\u00ec m\u1ee9c ph\u1ea1t l\u00e0 bao nhi\u00eau?M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:M\u1ee9c ph\u1ea1t n\u1ed9p ch\u1eadm t\u1edd khai thu\u1ebf GTGT, TNCN, TNDN, M\u00f4n b\u00e0i<\/a><\/span><\/p>\n

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

        C\u00f4ng ty t\u00f4i kinh doanh m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n. Cho t\u00f4i h\u1ecfi, ph\u00e2n b\u00f3n c\u00f4ng ty t\u00f4i mua t\u1eeb th\u00e1ng 11 n\u0103m 2014 nh\u01b0ng xu\u1ea5t b\u00e1n trong th\u00e1ng 1\/2015 th\u00ec thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u00e1p d\u1ee5ng l\u00e0 5% hay kh\u00f4ng ch\u1ecbu thu\u1ebf theo Lu\u1eadt thu\u1ebf s\u1ed1 71\/2014?<\/span><\/p>\n

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

        C\u0103n c\u1ee9 Lu\u1eadt s\u1ed1 71\/2014\/QH13<\/a> t\u1ea1i \u0110i\u1ec1u 3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
        \n “S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13.
        \n1. B\u1ed5 sung kho\u1ea3n 3a v\u00e0o sau kho\u1ea3n 3 \u0110i\u1ec1u 5 nh\u01b0 sau:
        \n\u201c3a. Ph\u00e2n b\u00f3n; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd; th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c;\u201d
        \n<\/em>T\u1ea1i \u0110i\u1ec1u 6 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
        \n “1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.”<\/em><\/span>
        \n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty b\u1ea1n \u0111\u00e3 nh\u1eadp h\u00e0ng trong n\u0103m 2014 nh\u01b0ng t\u1eeb th\u00e1ng 1\/2015 c\u00e1c m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Do \u0111\u00f3, khi l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, tr\u00ean h\u00f3a \u0111\u01a1n d\u00f2ng thu\u1ebf kh\u00f4ng ghi, g\u1ea1ch b\u1ecf.<\/span><\/p>\n

        V\u1eady nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0o ch\u1ecbu thu\u1ebf 5%? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

        Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Khi c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 cho thu\u00ea v\u00e0 mu\u1ed1n mua \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 giao chi b\u00ean thu\u00ea nh\u00e0 th\u00ec c\u00e1c nh\u00e2n t\u1ed1 c\u00f3 nh\u00e0 cho thu\u00ea c\u00f3 doanh thu h\u00e0ng n\u0103m tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf sau: thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n","protected":false},"author":7,"featured_media":22224,"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\/20633"}],"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=20633"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20633\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22224"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20633"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}