{"id":20684,"date":"2016-02-17T03:34:49","date_gmt":"2016-02-17T03:34:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20684"},"modified":"2016-02-18T10:02:09","modified_gmt":"2016-02-18T10:02:09","slug":"hoi-dap-67","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20684","title":{"rendered":"H\u1ecfi \u0110\u00e1p 67"},"content":{"rendered":"

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

Cho t\u00f4i h\u1ecfi trong tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf theo n\u0103m nh\u01b0ng c\u00f3 1 th\u00e1ng trong \u0111\u00f3 c\u00f3 s\u1ed1 thu\u1ebf \u00e2m tr\u00ean 300 tri\u1ec7u \u0111\u00e3 ho\u00e0n theo th\u00e1ng . V\u1eady th\u1eddi gian ho\u00e0n theo th\u00e1ng \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh trong th\u1eddi gian 12 th\u00e1ng \u0111\u1ec3 ho\u00e0n thu\u1ebf theo n\u0103m kh\u00f4ng? V\u00ed d\u1ee5 C\u00f4ng ty \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf t\u1eeb th\u00e1ng 01\/2015 \u0111\u1ebfn th\u00e1ng 12\/2015, nh\u01b0ng trong \u0111\u00f3 c\u00f3 th\u00e1ng 05\/2015 \u0111\u00e3 ho\u00e0n theo th\u00e1ng th\u00ec th\u1eddi gian t\u00ednh \u0111\u1ec3 ho\u00e0n theo n\u0103m t\u00ednh \u0111\u1ebfn th\u00e1ng 12\/2015 \u0111\u01b0\u1ee3c 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 18, Kho\u1ea3n 1 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT nh\u01b0 sau:<\/span>
\n “1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo; tr\u01b0\u1eddng h\u1ee3p l\u0169y k\u1ebf sau \u00edt nh\u1ea5t m\u01b0\u1eddi hai th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean ho\u1eb7c sau \u00edt nh\u1ea5t b\u1ed1n qu\u00fd t\u00ednh t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft m\u00e0 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.\u201d<\/em><\/span>
\n Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT, tr\u01b0\u1eddng h\u1ee3p l\u0169y k\u1ebf sau \u00edt nh\u1ea5t 12 th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean ho\u1eb7c sau \u00edt nh\u1ea5t b\u1ed1n qu\u00fd t\u00ednh t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft m\u00e0 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf t\u1eeb th\u00e1ng 01\/2015 \u0111\u1ebfn th\u00e1ng 12\/2015, nh\u01b0ng trong \u0111\u00f3 c\u00f3 th\u00e1ng 05\/2015 \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n theo th\u00e1ng th\u00ec th\u1eddi gian t\u00ednh \u0111\u1ec3 ho\u00e0n thu\u1ebf theo n\u0103m t\u00ednh t\u1eeb th\u00e1ng 01\/2015 \u0111\u1ebfn th\u00e1ng 12\/2015 l\u00e0 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\u00a0Quy\u1ebft \u0111\u1ecbnh s\u1ed1 905\/Q\u0110\/TCT V\u1ec1 vi\u1ec7c ban h\u00e0nh quy tr\u00ecnh ho\u00e0n thu\u1ebf<\/a><\/span><\/p>\n

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

C\u00f4ng ty b\u00e1n h\u00e0ng \u0111\u1ed3 b\u1ea3o h\u1ed9 lao \u0111\u00f4ng, khi em xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a cho c\u00f4ng ty kh\u00e1c n\u1eb1m trong khu c\u00f4ng nghi\u1ec7p ch\u1ebf su\u1ea5t, th\u00ec b\u00ean em c\u1ea7n l\u00e0m nh\u1eefng th\u1ee7 t\u1ee5c g\u00ec \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 0%?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 1 v\u00e0 \u0110i\u1ec3m a, Kho\u1ea3n 2, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>1. Thu\u1ebf su\u1ea5t 0%:\u00a0\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, 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 h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u,\u00a0<\/strong>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.<\/em><\/span><\/p>\n

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

    \n
  1. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%:<\/em><\/strong><\/span><\/li>\n
  2. a) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u:<\/em><\/span><\/li>\n<\/ol>\n

    – C\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u;<\/em><\/span><\/p>\n

    – C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/em><\/span><\/p>\n

    – C\u00f3 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/em>\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ec3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 0% th\u00ec khi xu\u1ea5t h\u00e0ng b\u00e1n cho doanh nghi\u1ec7p trong khu ch\u1ebf xu\u1ea5t\u00a0 c\u1ea7n c\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u hay \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u; C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c v\u00e0 c\u00f3 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

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

    C\u00f4ng ty t\u00f4i sa\u0309n xu\u00e2\u0301t ha\u0323t \u0111i\u00ea\u0300u, v\u00e2\u0323y cho t\u00f4i ho\u0309i nh\u01b0\u0303ng ho\u0301a \u0111\u01a1n di\u0323ch vu\u0323 ha\u0300ng ho\u0301a \u0111\u00e2\u0300u va\u0300o phu\u0323c vu\u0323 cho sa\u0309n xu\u00e2\u0301t co\u0301 \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300 va\u0300 hoa\u0300n thu\u00ea\u0301 kh\u00f4ng?<\/span><\/p>\n

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

    \u201c1. 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 \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 h\u00f3a ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n th\u1ea5t.\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, 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 s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u v\u00e0 ho\u00e0n thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 lu\u1eadt thu\u1ebf GTGT, kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf.<\/span><\/p>\n

    \u0110\u1ec3 n\u1eafm r\u00f5 quy\u00a0\u0111\u1ecbnh v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf, m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

    H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf GTGT m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

    C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

    \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 4:<\/strong><\/span><\/p>\n

    C\u01b0\u1edbc v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n cho h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT bao nhi\u00eau?<\/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 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 0% nh\u01b0 sau:<\/span>
    \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.
    \nH\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n, cung \u1ee9ng 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; b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
    \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…..
    \nc) V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y bao g\u1ed3m v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd, h\u00e0ng ho\u00e1 theo ch\u1eb7ng qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0iho\u1eb7c t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam, ho\u1eb7c c\u1ea3 \u0111i\u1ec3m \u0111i v\u00e0 \u0111\u1ebfn \u1edf n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u01b0\u01a1ng ti\u1ec7n tr\u1ef1c ti\u1ebfp v\u1eadn t\u1ea3i hay kh\u00f4ng c\u00f3 ph\u01b0\u01a1ng ti\u1ec7n.Tr\u01b0\u1eddng h\u1ee3p, h\u1ee3p \u0111\u1ed3ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf bao g\u1ed3m c\u1ea3 ch\u1eb7ng v\u1eadn t\u1ea3i n\u1ed9i \u0111\u1ecba th\u00ec v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf bao g\u1ed3m c\u1ea3 ch\u1eb7ng n\u1ed9i \u0111\u1ecba.”<\/em><\/span>
    \n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eadn t\u1ea3i h\u00e0ng ho\u00e1 b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n theo ch\u1eb7ng qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam, th\u00ec ho\u1ea1t \u0111\u1ed9ng n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 0%.<\/span><\/p>\n

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

    Cu\u1ed1i n\u0103m C\u00f4ng ty c\u00f3 mua qu\u00e0 t\u1eb7ng cho c\u00e1c c\u00e1n b\u1ed9 c\u00f3 h\u00f3a \u0111\u01a1n GTGT c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 theo Kho\u1ea3n 5, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    \u201c5. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 h\u00e0ng h\u00f3a mua ngo\u00e0i ho\u1eb7c h\u00e0ng h\u00f3a do daonh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t) m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c, ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1eb7ng cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean c\u00f3 h\u00f3a \u0111\u01a1n GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

    M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

    15 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u? K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 67, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22228,"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\/20684"}],"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=20684"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20684\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22228"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20684"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

    C\u0103n c\u1ee9 Kho\u1ea3n 1, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n