{"id":20697,"date":"2016-02-23T09:04:51","date_gmt":"2016-02-23T09:04:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20697"},"modified":"2016-02-24T09:41:07","modified_gmt":"2016-02-24T09:41:07","slug":"hoi-dap-72","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20697","title":{"rendered":"H\u1ecfi \u0110\u00e1p 72"},"content":{"rendered":"

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

C\u00f4ng ty \u0111i thu\u00ea m\u1eb7t b\u1eb1ng c\u1ee7a Trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i v\u00e0 ph\u00e2n chia th\u00e0nh c\u00e1c kiot, c\u00e1c c\u1eeda h\u00e0ng \u0111\u1ec3 cho thu\u00ea. V\u1eady n\u1ed9i dung vi\u1ebft h\u00f3a \u0111\u01a1n GTGT vi\u1ebft nh\u01b0 th\u1ebf n\u00e0o \u1ea1? V\u00e0 kh\u00e1ch cho thu\u00ea l\u00e0 c\u00e1 nh\u00e2n th\u00ec t\u00f4i vi\u1ebft l\u00e0 “kh\u00e1ch kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n” hay vi\u1ebft t\u00ean c\u00e1 nh\u00e2n \u0111\u00f3 nh\u01b0 b\u00ecnh th\u01b0\u1eddng \u1ea1?<\/span><\/p>\n

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

B\u1ea1n ghi ho\u00e1 \u0111\u01a1n theo \u0111\u00fang n\u1ed9i dung d\u1ecbch v\u1ee5 cung c\u1ea5p nh\u01b0 :<\/span><\/p>\n

– Cho thu\u00ea m\u1eb7t b\u1eb1ng,<\/span><\/p>\n

– Hay cho thu\u00ea Kiot,<\/span><\/p>\n

– Hay cho thu\u00ea c\u1eeda h\u00e0ng<\/span><\/p>\n

N\u1ebfu kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n, kh\u00f4ng c\u1ea7n l\u1ea5y ho\u00e1 \u0111\u01a1n, b\u1ea1n c\u0169ng n\u00ean ghi r\u00f5 t\u00ean c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3. Ph\u1ea7n n\u1ed9i dung b\u1ea1n ghi th\u00eam : kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y ho\u00e1 \u0111\u01a1n<\/span><\/p>\n

Nh\u1eefng ho\u00e1 \u0111\u01a1n m\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e9 ra kh\u1ecfi quy\u1ec3n ho\u00e1 \u0111\u01a1n. B\u1ea1n ph\u1ea3i l\u01b0u \u0111\u1ee7 li\u00ean giao cho\u00a0 kh\u00e1ch h\u00e0ng t\u1ea1i quy\u1ec3n.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft li\u00ean quan t\u1ea1i\u00a0\u0111\u00e2y:C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

\u0110\u01a1n v\u1ecb ch\u00fang t\u00f4i l\u00e0 Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t. Ch\u00fang t\u00f4i mua qu\u00e0 t\u1ebft (b\u00e1nh, k\u1eb9o, r\u01b0\u1ee3u) cho nh\u00e2n vi\u00ean trong C\u00f4ng ty. Theo quy \u0111\u1ecbnh c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn k\u00ea khai h\u1ea3i quan, ho\u1eb7c kh\u00f4ng k\u00ea khai. V\u1eady \u0110\u01a1n v\u1ecb b\u00e1n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n 0% hay kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 5, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i g\u1ea1ch \u0111\u1ea7u d\u00f2ng th\u1ee9 nh\u1ea5t Kho\u1ea3n 3, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

\u201c5. S\u1eeda \u0111\u1ed5i g\u1ea1ch \u0111\u1ea7u d\u00f2ng th\u1ee9 nh\u1ea5t Kho\u1ea3n 3, \u0110i\u1ec1u 9 nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n

\u201c3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% g\u1ed3m:<\/em><\/span><\/p>\n

-T\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i; chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i; chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, c\u1ea5p t\u00edn d\u1ee5ng, \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ra n\u01b0\u1edbc ngo\u00e0i; d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh; d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n thong chi\u1ec1u \u0111i ra n\u01b0\u1edbc ngo\u00e0i (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh vi\u1ec5n thong cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan; cung c\u1ea5p th\u1ebb c\u00e0o \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1, m\u1ec7nh gi\u00e1 \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan); s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c; thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh trong khu phi thu\u1ebf quan, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/em><\/span><\/p>\n

Thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u th\u00ec khi xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty b\u1ea1n mua b\u00e1nh k\u1eb9o, r\u01b0\u1ee3u l\u00e0m qu\u00e0 t\u1ebft cho nh\u00e2n vi\u00ean trong c\u00f4ng ty, s\u1ed1 h\u00e0ng t\u1ebft \u0111\u01b0\u1ee3c c\u00f4ng nh\u00e2n mang v\u1ec1 nh\u00e0, s\u1eed d\u1ee5ng ngo\u00e0i khu ch\u1ebf xu\u1ea5t n\u00ean kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/span><\/p>\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o\u00a0\u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/a><\/span><\/p>\n

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

Th\u00e1ng 9\/15 cty t\u00f4i c\u00f3 xu\u1ea5t 2 h\u00f3a \u0111\u01a1n cho Cty A, nh\u01b0ng \u0111\u1ebfn th\u00e1ng 10 th\u00ec Cty A g\u1eedi tr\u1ea3 l\u1ea1i h\u00f3a \u0111\u01a1n do sai s\u00f3t khi in ( ch\u00fang t\u00f4i c\u00f3 l\u00e0m bi\u00ean b\u1ea3n thu h\u1ed3i \u0111\u1ec3 h\u1ee7y 2 h\u00f3a \u0111\u01a1n \u0111\u00f3). Do qu\u00ean n\u00ean \u0111\u1ebfn th\u00e1ng 1\/2016 t\u00f4i m\u1edbi k\u00ea khai b\u1ed5 sung gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. V\u1eady xin c\u00e1c chuy\u00ean gia h\u01b0\u1edbng d\u1eabn t\u00f4i x\u1eed l\u00fd khi ghi s\u1ed5, BCTC v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi n\u0103m 2015.<\/span><\/p>\n

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

B\u1ea1n h\u1ea1ch to\u00e1n ghi s\u1ed5 v\u00e0 l\u00e0m BCTC theo s\u1ed1 \u0111\u00fang. Vi\u1ec7c h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf c\u00f3 th\u1ec3 kh\u00f4ng th\u1ed1ng nh\u1ea5t trong k\u1ef3 k\u1ebf\u00a0to\u00e1n ho\u1eb7c k\u1ef3 k\u00ea khai thu\u1ebf. T\u1eeb vi\u1ec7c h\u1ea1ch to\u00e1n b\u1ea1n t\u00ednh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong n\u0103m.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn k\u00ea khai b\u1ed5 sung t\u1ea1i\u00a0\u0111\u00e2y: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 4: <\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p ch\u00fang t\u00f4i c\u00f3 mua qu\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eefng ng\u00e0y l\u1ec5 T\u1ebft\u2026.c\u00f3 h\u00f3a \u0111\u01a1n GTGT mua qu\u00e0 v\u1eady th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u00f3 kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo 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 gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/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

Theo quy \u0111\u1ecbnh tr\u00ean, Doanh nghi\u1ec7p mua qu\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eefng ng\u00e0y t\u1ebft khi c\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

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

Ho\u1ea1t \u0111\u1ed9ng \u0111ua xe th\u1ec3 thao trong s\u00e2n v\u1eadn \u0111\u1ed9ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 13, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 5% nh\u01b0 sau:<\/span><\/p>\n

\u201c13. Ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, tri\u1ec3n l\u00e3m, th\u1ec3 d\u1ee5c, th\u1ec3 thao; bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt; s\u1ea3n ph\u1ea9m phim; nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh v\u00e0 chi\u1ebfu phim.<\/em><\/span><\/p>\n

a)Ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, tri\u1ec3n l\u00e3m v\u00e0 th\u1ec3 d\u1ee5c, th\u1ec3 thao, tr\u1eeb c\u00e1c kho\u1ea3n doanh thu nh\u01b0: b\u00e1n h\u00e0ng h\u00f3a, cho thu\u00ea s\u00e2n b\u00e3i, gian h\u00e0ng t\u1ea1i h\u1ed9i tr\u1ee3, tri\u1ec3n l\u00e3m.<\/em><\/span><\/p>\n

\u2026\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady. c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean ho\u1ea1t \u0111\u1ed9ng \u0111ua xe th\u1ec3 thao trong s\u00e2n v\u1eadn \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%.<\/span><\/p>\n

Ngo\u00e0i\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean c\u00f2n\u00a0nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u0169ng ch\u1ecbu thu\u1ebf su\u1ea5t 5%? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam 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","protected":false},"excerpt":{"rendered":"

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%? Thu\u1ebf su\u1ea5t 5% v\u00e0 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. K\u1ebf to\u00e1n Centax chia s\u1ebb v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 72, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22265,"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\/20697"}],"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=20697"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20697\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22265"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20697"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}