{"id":20690,"date":"2016-02-22T04:00:01","date_gmt":"2016-02-22T04:00:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20690"},"modified":"2016-02-23T09:34:44","modified_gmt":"2016-02-23T09:34:44","slug":"hoi-dap-70","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20690","title":{"rendered":"H\u1ecfi \u0110\u00e1p 70"},"content":{"rendered":"

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

Ch\u00fang t\u00f4i c\u00f3 \u0111\u1ea1i l\u00fd chuy\u00ean h\u00f2a m\u1ea1ng thu\u00ea bao tr\u1ea3 sau cho ch\u00fang t\u00f4i b\u00e1n \u0111\u00fang gi\u00e1 v\u00e0 h\u01b0\u1edfng hoa h\u1ed3ng. V\u1eady thu\u1ebf su\u1ea5t thu\u1ebf GTGT m\u00e0 \u0111\u1ea1i l\u00fd \u0111\u00f3 xu\u1ea5t cho ch\u00fang t\u00f4i l\u00e0 bao nhi\u00eau? C\u00f4ng ty ch\u00fang t\u00f4i kinh doanh trong l\u0129nh v\u1ef1c vi\u1ec5n th\u00f4ng.<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m \u0111, Kho\u1ea3n 7, \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf GTGT c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 5. 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<\/em><\/strong><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\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 h\u1ecfa, t\u00e0u th\u1ee7y; \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.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, 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 gia 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\u2026 th\u00ec s\u1ebd kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh, n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. C\u00f4ng ty b\u1ea1n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00ean kh\u00f4ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft 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

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

C\u00f4ng ty kinh doanh d\u0129nh v\u1ef1c thi\u1ebft k\u1ebf website, d\u1ecbch v\u1ee5 cho thu\u00ea t\u00ean mi\u1ec1n (t\u00ean mi\u1ec1n vi\u1ec7t nam v\u00e0 t\u00ean mi\u1ec1n qu\u1ed1c t\u1ebf)+ hosting th\u00ec thu\u1ebf su\u1ea5t c\u1ee7a c\u00e1c d\u1ecbch v\u1ee5 \u0111\u00f3 l\u00e0 bao nhi\u00eau? khi xu\u1ea5t h\u00f3a \u0111\u01a1n th\u00ec t\u00e1ch m\u1ed7i d\u1ecbch v\u1ee5 1 h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u00fang kh\u00f4ng \u1ea1?<\/span><\/p>\n

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

D\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf web v\u00e0 thu\u1ebf hosting thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 10%.<\/span>
\n Ri\u00eang d\u1ecbch v\u1ee5 cho thu\u00ea t\u00ean mi\u1ec1n, th\u00ec t\u00ean mi\u1ec1n Vi\u1ec7t nam thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf 10%, t\u00ean mi\u1ec1n qu\u1ed1c t\u1ebf l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/span>
\n Khi xu\u1ea5t ho\u00e1 \u0111\u01a1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean, b\u1ea1n c\u1ea7n t\u00e1ch nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 chung thu\u1ebf su\u1ea5t \u0111\u1ec3 xu\u1ea5t trong c\u00f9ng 1 ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

H\u1ec7 th\u1ed1ng kh\u00ed y t\u1ebf (H\u1ec7 th\u1ed1ng khi oxy trong b\u1ec7nh vi\u1ec7n) ch\u1ecbu thu\u1ebf GTGT 5% hay 10%?<\/span><\/p>\n

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

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 8, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 11, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> v\u1ec1 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% c\u00f3 quy \u0111\u1ecbnh:<\/span>
\n \u201c8. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0Kho\u1ea3n 11 \u0110i\u1ec1u 10\u00a0nh\u01b0 sau:<\/em><\/strong><\/span><\/p>\n

\u201c11. Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf g\u1ed3m m\u00e1y m\u00f3c v\u00e0 d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho y t\u1ebf nh\u01b0: c\u00e1c lo\u1ea1i m\u00e1y soi, chi\u1ebfu, ch\u1ee5p d\u00f9ng \u0111\u1ec3 kh\u00e1m, ch\u1eefa b\u1ec7nh; c\u00e1c thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng \u0111\u1ec3 m\u1ed5, \u0111i\u1ec1u tr\u1ecb v\u1ebft th\u01b0\u01a1ng, \u00f4 t\u00f4 c\u1ee9u th\u01b0\u01a1ng; d\u1ee5ng c\u1ee5 \u0111o huy\u1ebft \u00e1p, tim, m\u1ea1ch, d\u1ee5ng c\u1ee5 truy\u1ec1n m\u00e1u; b\u01a1m kim ti\u00eam; d\u1ee5ng c\u1ee5 ph\u00f2ng tr\u00e1nh thai v\u00e0 c\u00e1c d\u1ee5ng c\u1ee5, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho y t\u1ebf kh\u00e1c theo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf.<\/em><\/span><\/p>\n

B\u00f4ng, b\u0103ng, g\u1ea1c y t\u1ebf v\u00e0 b\u0103ng v\u1ec7 sinh y t\u1ebf; thu\u1ed1c ph\u00f2ng b\u1ec7nh, ch\u1eefa b\u1ec7nh bao g\u1ed3m thu\u1ed1c th\u00e0nh ph\u1ea9m, nguy\u00ean li\u1ec7u l\u00e0m thu\u1ed1c, tr\u1eeb th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng; v\u1eafc-xin; sinh ph\u1ea9m y t\u1ebf, n\u01b0\u1edbc c\u1ea5t \u0111\u1ec3 pha ch\u1ebf thu\u1ed1c ti\u00eam, d\u1ecbch truy\u1ec1n; m\u0169, qu\u1ea7n \u00e1o, kh\u1ea9u trang, s\u0103ng m\u1ed5, bao tay, bao chi d\u01b0\u1edbi, bao gi\u00e0y, kh\u0103n, g\u0103ng tay chuy\u00ean d\u00f9ng cho y t\u1ebf, t\u00fai \u0111\u1eb7t ng\u1ef1c v\u00e0 ch\u1ea5t l\u00e0m \u0111\u1ea7y da (kh\u00f4ng bao g\u1ed3m m\u1ef9 ph\u1ea9m); v\u1eadt t\u01b0 h\u00f3a ch\u1ea5t x\u00e9t nghi\u1ec7m, di\u1ec7t khu\u1ea9n d\u00f9ng trong y t\u1ebf theo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf.\u201d\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean H\u1ec7 th\u1ed1ng kh\u00ed oxy cung c\u1ea5p cho ng\u01b0\u1eddi b\u1ec7nh, d\u00f9ng trong kh\u00e1m ch\u1eefa b\u1ec7nh, \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 5%.<\/span><\/p>\n

Nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o s\u1ebd ch\u1ecbu thu\u1ebf su\u1ea5t 5%? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%<\/a><\/span><\/p>\n

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

S\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p c\u1ee7a nh\u00f3m m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n, th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf \u0111\u1ea7u ra ph\u00e1t sinh c\u1ee7a c\u00e1c h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf GTGT n\u0103m 2015 ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u00e0y kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m b, 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 v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201cb) B\u1ed5 sung Kho\u1ea3n 14a v\u00e0o \u0110i\u1ec1u 14 nh\u01b0 sau:<\/em><\/span><\/p>\n

\u201c14a. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t: 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, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c ti\u00eau th\u1ee5 trong n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p , tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf v\u00e0 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean s\u1ed1 thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u c\u1ee7a nh\u00f3m m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n, th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT\u00a0\u0111\u1ea7u v\u00e0o? tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT\u00a0\u0111\u1ea7u v\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/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

Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi thanh to\u00e1n v\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i th\u00e0nh l\u1eadp n\u0103m 2013 v\u00e0 m\u1edf 1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng duy nh\u1ea5t t\u1eeb n\u0103m 2013 \u0111\u1ebfn nay. Nh\u01b0ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y c\u00f4ng ty ch\u00fang t\u00f4i v\u1eabn ch\u01b0a \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf. V\u1eady c\u00f4ng ty t\u00f4i s\u1ebd b\u1ecb x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o v\u00ec \u0111\u0103ng k\u00fd ch\u1eadm t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho c\u01a1 quan thu\u1ebf. C\u00f4ng ty t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cho nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u thanh to\u00e1n b\u1eb1ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf:<\/span><\/p>\n

\u201c\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng ch\u01b0a th\u00f4ng b\u00e1o th\u00f4ng tin v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 m\u1edf t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o b\u1ed5 sungt\u1ea1i T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013…\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9\u00a0 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 15, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

\u201c…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 ho\u00e1 nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, 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.<\/em><\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 6, \u0110i\u1ec3m b S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/strong> nh\u01b0 sau:\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u201c3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. B\u00ean mua kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u00e0i kho\u1ea3n ti\u1ec1n vay t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p) m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 s\u00e9c, u\u1ef7 nhi\u1ec7m chi ho\u1eb7c l\u1ec7nh chi, u\u1ef7 nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf).\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf, \u0111\u00e3 m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi thanh to\u00e1n duy nh\u1ea5t t\u1ea1i ng\u00e2n h\u00e0ng\u00a0 nh\u01b0ng ch\u01b0a th\u00f4ng b\u00e1o th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n n\u00e0y v\u1edbi c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t ng\u00e0y 31\/12\/2013 theo quy \u0111\u1ecbnh. Qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean, \u0111\u01a1n v\u1ecb ch\u01b0a th\u00f4ng b\u00e1o v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng n\u00e0y v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01a1n v\u1ecb b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi ch\u1eadm th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 166\/2013\/TT-BTC <\/a>ng\u00e0y 15\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 thanh to\u00e1n qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng n\u00eau tr\u00ean nh\u01b0ng ch\u01b0a th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o do kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf GTGT? \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5%? \u0110\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 thanh to\u00e1n qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng n\u00eau tr\u00ean nh\u01b0ng ch\u01b0a th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c 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 70, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22260,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2527],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20690"}],"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=20690"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20690\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22260"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20690"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}