{"id":20639,"date":"2016-02-14T03:19:12","date_gmt":"2016-02-14T03:19:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20639"},"modified":"2016-02-16T01:27:42","modified_gmt":"2016-02-16T01:27:42","slug":"hoi-dap-63","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20639","title":{"rendered":"H\u1ecfi \u0110\u00e1p 63"},"content":{"rendered":"

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

Ng\u00e0y 20\/12\/2014 t\u00f4i c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng mua 03 m\u00e1y c\u00e0y nh\u01b0ng \u0111\u1ebfn ng\u00e0y 10\/1\/2015 b\u00ean b\u00e1n h\u00e0ng m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 b\u00e0n giao m\u00e1y cho t\u00f4i. V\u1eady m\u00e1y c\u00e0y t\u00f4i mua c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng kh\u00f4ng?<\/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>\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>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><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n\u00a0 c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec b\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng mua m\u00e1y c\u00e0y tr\u01b0\u1edbc ng\u00e0y 1\/1\/2015 nh\u01b0ng \u0111\u1ebfn ng\u00e0y 10\/1\/2015 m\u1edbi \u0111\u01b0\u1ee3c b\u00ean b\u00e1n giao b\u00e0n giao m\u00e1y \u0111\u1ec3 s\u1eed d\u1ee5ng th\u00ec m\u00e1y c\u00e0y n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

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

C\u00f4ng ty c\u00f3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u01a1 b\u1ea3n l\u00e0 \u0111\u01b0\u1eddng v\u00e0o kho \u0111\u00e3 \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf tr\u1ea3 l\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. V\u1eady khi nh\u1eadn \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00f4ng tr\u00ecnh n\u00e0y, C\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o 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 14, Kho\u1ea3n 1 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 “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>V\u1eady tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u01a1 b\u1ea3n l\u00e0 \u0111\u01b0\u1eddng v\u00e0o kho \u0111\u00e3 \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf tr\u1ea3 l\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, th\u00ec khi nh\u1eadn \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00f4ng tr\u00ecnh n\u00e0y, C\u00f4ng ty c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

V\u1eady\u00a0\u0111i\u1ec1u ki\u1ec7n n\u00e0o th\u00ec\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf? 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 3: <\/strong><\/span><\/p>\n

C\u00f4ng ty ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n thi c\u00f4ng \u0111\u01b0\u1eddng d\u00e2y t\u1ea3i \u0111i\u1ec7n ngo\u1ea1i t\u1ec9nh li\u00ean quan t\u1edbi nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu c\u1ee7a c\u00f4ng tr\u00ecnh \u1edf t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p huy\u1ec7n th\u00ec c\u00f4ng ty t\u00f4i s\u1ebd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 th\u1ebf n\u00e0o?<\/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 2, Kho\u1ea3n 1, \u0110i\u1ec3m b S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ngo\u1ea1i t\u1ec9nh li\u00ean quan t\u1edbi nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0: x\u00e2y d\u1ef1ng \u0111\u01b0\u1eddng giao th\u00f4ng, \u0111\u01b0\u1eddng d\u00e2y t\u1ea3i \u0111i\u1ec7n, \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn n\u01b0\u1edbc, d\u1eabn d\u1ea7u, d\u1eabn kh\u00ed,…, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu c\u1ee7a c\u00f4ng tr\u00ecnh \u1edf t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a doanh thu x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ngo\u1ea1i t\u1ec9nh chung v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT cho c\u00e1c t\u1ec9nh n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh \u0111i qua. S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho c\u00e1c t\u1ec9nh \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng tr\u00ecnh t\u1ea1i t\u1eebng t\u1ec9nh do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u00e2n (x) v\u1edbi 2% doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.
\nS\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p (theo ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf) c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh li\u00ean t\u1ec9nh \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean T\u1edd khai thu\u1ebf GTGT (m\u1eabu s\u1ed1 01\/GTGT<\/a>)\u00a0c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t li\u00ean t\u1ec9nh (m\u1eabu s\u1ed1 01-7\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 sao g\u1eedi k\u00e8m theo T\u1edd khai thu\u1ebf GTGT cho C\u1ee5c Thu\u1ebf n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu thu\u1ebf GTGT.\u201d<\/em><\/span>
\n Nh\u01b0 v\u1eady, b\u1ea1n c\u00f3 th\u1ec3 c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n sao cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng ty.<\/span><\/p>\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o s\u1ebd t\u00ednh thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 %? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc t\u00ecm hi\u1ec3u t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/a><\/span><\/p>\n

M\u1eabu 04\/GTGT D\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/a><\/span><\/p>\n

Danh m\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/a><\/span><\/p>\n

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

C\u00f4ng ty c\u00f3 nh\u1eadp kh\u1ea9u m\u1ed9t l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0o th\u00e1ng 2\/2015. Khi l\u00e0m t\u1edd khai thu\u1ebf GTGT, c\u00f4ng ty c\u0103n c\u1ee9 tr\u00ean t\u1edd khai h\u1ea3i quan \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb. V\u1eady c\u00f4ng ty l\u00e0m nh\u01b0 th\u1ebf c\u00f3 \u0111\u00fang 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 15, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span>
\n “1. C\u00f3 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, 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>
\n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 10, Kho\u1ea3n 5 quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0 sau:<\/span>
\n “a) Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.
\n….
\nH\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i 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
\n…..
\nb) H\u1ed3 s\u01a1 khai b\u1ed5 sung
\n– T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf b\u1ecb sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh;
\n– B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (trong tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u00f3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf);
\n– T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong b\u1ea3n gi\u1ea3i tr\u00ecnh khai<\/em> b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT l\u00e0 ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o t\u1edd khai h\u1ea3i quan \u0111\u1ec3 k\u00ea khai thu\u1ebf. C\u00f4ng ty b\u1ea1n ph\u1ea3i khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb trong k\u1ef3 theo quy \u0111\u1ecbnh tr\u00ean.<\/span><\/p>\n

Khai b\u1ed5 sung,\u00a0\u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT\u00a0\u0111\u00e3 k\u00ea khai b\u1eb1ng c\u00e1ch n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u00a0<\/span>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 5: <\/strong><\/span><\/p>\n

Doanh thu hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n b\u1ea3o hi\u1ec3m \u0111\u00fang gi\u00e1 c\u00f3 ch\u1ecbu thu\u1ebf GTGT 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 5, Kho\u1ea3n 7 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/span>
\n “7. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c:
\nC\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:
\n…..
\n\u0111) Doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd v\u00e0 doanh thu hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a b\u00ean giao \u0111\u1ea1i l\u00fd h\u01b0\u1edfng hoa h\u1ed3ng c\u1ee7a d\u1ecbch v\u1ee5: b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng, b\u00e1n v\u00e9 x\u1ed5 s\u1ed1, v\u00e9 m\u00e1y bay, \u00f4 t\u00f4, t\u00e0u ho\u1ea3, t\u00e0u thu\u1ef7; \u0111\u1ea1i l\u00fd v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; \u0111\u1ea1i l\u00fd c\u1ee7a c\u00e1c d\u1ecbch v\u1ee5 ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i m\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%; \u0111\u1ea1i l\u00fd b\u00e1n b\u1ea3o hi\u1ec3m.”
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi doanh thu hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n b\u1ea3o hi\u1ec3m \u0111\u00fang gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a b\u00ean giao \u0111\u1ea1i l\u00fd h\u01b0\u1edfng hoa h\u1ed3ng.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:Quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 63, gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o? Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ngo\u1ea1i t\u1ec9nh li\u00ean quan t\u1edbi nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng? K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 63, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22014,"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\/20639"}],"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=20639"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20639\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22014"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20639"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}