{"id":20786,"date":"2016-02-24T01:06:22","date_gmt":"2016-02-24T01:06:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20786"},"modified":"2016-02-25T09:25:41","modified_gmt":"2016-02-25T09:25:41","slug":"hoi-dap-75","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20786","title":{"rendered":"H\u1ecfi \u0111\u00e1p 75"},"content":{"rendered":"

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

C\u00f4ng ty em s\u1ea3n xu\u1ea5t h\u00e0ng n\u00f4ng s\u1ea3n, th\u00e1ng 1 xu\u1ea5t h\u00e0ng b\u00e1n v\u1edbi thu\u1ebf su\u1ea5t 5 %<\/span><\/p>\n

Em \u0111\u1ecbnh kho\u1ea3n:<\/span><\/p>\n

N\u1ee3 TK 131 : 968.625.000<\/span><\/p>\n

C\u00f3 TK 511: 922.500.000<\/span><\/p>\n

C\u00f3 TK 3331: 46.125.000<\/span><\/p>\n

\u0110\u1ebfn th\u00e1ng 6 em xu\u1ea5t l\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf v\u1ec1 0%, ( theo h\u01b0\u1edbng d\u1eabn t\u1ea1i TT 219). Gi\u00e1 tr\u1ecb s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 kh\u00f4ng thay \u0111\u1ed5i. T\u1ea1i ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n, Em \u0111\u1ecbnh kho\u1ea3n:<\/span><\/p>\n

N\u1ee3 TK 3331: 46.125.000<\/span><\/p>\n

C\u00f3 TK 131: 46.125.000<\/span><\/p>\n

Nh\u01b0 v\u1eady c\u00f3 \u0111\u00fang kh\u00f4ng \u1ea1?<\/span><\/p>\n

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

H\u00e0ng c\u1ee7a b\u1ea1n l\u00e0 h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf, nh\u01b0ng b\u1ecf thu\u1ebf, th\u00ec s\u1ed1 ti\u1ec1n thanh to\u00e1n v\u1eabn kh\u00f4ng thay \u0111\u1ed5i. V\u00ec th\u1ebf b\u1ea1n h\u1ea1ch to\u00e1n khi thu h\u1ed3i ho\u00e1 \u0111\u01a1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/span><\/p>\n

N\u1ee3 TK 3331: 46.125.000<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 511 : 46.125.000<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p thu h\u1ed3i ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thanh to\u00e1n do b\u1ecf thu\u1ebf, th\u00ec b\u1ea1n h\u1ea1ch to\u00e1n nh\u01b0 sau :<\/span><\/p>\n

N\u1ee3 TK 3331 : 46.125.000<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 131: 46.125.000<\/span><\/p>\n

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

Cho em h\u1ecfi em c\u00f3 gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ti\u1ec1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ti\u1ec1n m\u1eb7t v\u1edbi thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u tr\u00ean 20 tri\u1ec7u, gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u b\u00ean em c\u00f3 thanh to\u00e1n qua ng\u00e2n h\u00e0ng cho b\u00ean xu\u1ea5t kh\u1ea9u. V\u1eady gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ti\u1ec1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 10, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/08\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a> ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/strong><\/span><\/em><\/p>\n

1.C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, 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.\u201d<\/span><\/em><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 20 tri\u1ec7u, c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 cho c\u00f4ng ty B vay m\u1ed9t kho\u1ea3n ti\u1ec1n v\u00e0 c\u00f3 thu l\u00e3i. V\u1eady kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i vay n\u00e0y c\u00f3 ph\u1ea3i k\u00ea khai v\u00e0 t\u00ednh n\u1ed9p thu\u1ebf GTGT kh\u00f4ng? <\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec1m b, Kho\u1ea3n 8, \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 nh\u01b0 sau:<\/span><\/p>\n

\u201cb) Ho\u1ea1t \u0111\u1ed9ng cho vay ri\u00eang l\u1ebb, kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 5: C\u00f4ng ty c\u1ed5 ph\u1ea7n VC c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i t\u1ea1m th\u1eddi ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh, C\u00f4ng ty c\u1ed5 ph\u1ea7n VC k\u00fd h\u1ee3p \u0111\u1ed3ng cho C\u00f4ng ty T vay ti\u1ec1n trong th\u1eddi h\u1ea1n 6 th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n ti\u1ec1n l\u00e3i th\u00ec kho\u1ea3n ti\u1ec1n l\u00e3i C\u00f4ng ty c\u1ed5 ph\u1ea7n VC nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u201d<\/span><\/em><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, khi C\u00f4ng ty b\u1ea1n cho C\u00f4ng ty B vay ti\u1ec1n c\u00f3 thu l\u00e3i th\u00ec kho\u1ea3n ti\u1ec1n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i vay n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

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

\u0110\u01a1n v\u1ecb t\u00f4i thu ti\u1ec1n h\u1ecdc ph\u00ed c\u1ee7a c\u00e1c ch\u00e1u th\u00ec c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n. V\u1eady \u0111\u01a1n v\u1ecb t\u00f4i thu h\u1ed9 chi h\u1ed9 ti\u1ec1n \u0103n cho c\u00e1c ch\u00e1u th\u00ec c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 13, \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 nh\u01b0 sau:<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 s\u1edf d\u1ea1y h\u1ecdc c\u00e1c c\u1ea5p t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng c\u00f3 thu ti\u1ec1n \u0103n, ti\u1ec1n v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n h\u1ecdc sinh v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c d\u01b0\u1edbi h\u00ecnh th\u1ee9c thu h\u1ed9, chi h\u1ed9 th\u00ec ti\u1ec1n \u0103n, ti\u1ec1n v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n h\u1ecdc sinh v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 n\u00e0y c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, \u0110\u01a1n v\u1ecb b\u1ea1n thu h\u1ed9, chi h\u1ed9 ti\u1ec1n \u0103n cho c\u00e1c ch\u00e1u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT n\u00ean kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 v\u1ea5n\u00a0\u0111\u1ec1\u00a0tr\u00ean, m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf v\u1edbi nh\u1eefng kho\u1ea3n thu h\u1ed9, chi h\u1ed9?<\/a><\/span><\/p>\n

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

C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n thi\u1ebft b\u1ecb \u0111\u1ec3 ph\u1ee5c v\u1ee5 h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t \u0111\u00f3ng t\u00e0u cho C\u00f4ng ty A. V\u1eady C\u00f4ng ty c\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi kho\u1ea3n thu l\u00e3i ch\u1eadm thanh to\u00e1n v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t \u0111\u00f3ng t\u00e0u kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 1 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 “1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.
\nC\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.”
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty b\u1ea1n khi nh\u1eadn kho\u1ea3n thu v\u1ec1 l\u00e3i ch\u1eadm thanh to\u00e1n th\u00ec c\u00f4ng ty b\u1ea1n l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT.<\/span><\/p>\n

Kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u0169ng xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n GTGT,\u00a0\u0111\u1ec3 n\u1eafm r\u00f5 v\u1ec1 v\u1ea5n\u00a0\u0111\u1ec1 n\u00e0y, m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o? C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT? K\u1ebf to\u00e1n Centax chia s\u1ebb nh\u1eefng t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 75, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22269,"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\/20786"}],"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=20786"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20786\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22269"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20786"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}