{"id":20796,"date":"2016-02-29T03:37:18","date_gmt":"2016-02-29T03:37:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20796"},"modified":"2016-03-01T10:22:13","modified_gmt":"2016-03-01T10:22:13","slug":"hoi-dap-80","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20796","title":{"rendered":"H\u1ecfi \u0111\u00e1p 80"},"content":{"rendered":"

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

Theo quy \u0111\u1ecbnh ph\u1ea3i thanh to\u00e1n \u0111\u00fang theo h\u00f3a \u0111\u01a1n th\u00ec m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. Nh\u01b0ng khi thanh to\u00e1n, \u0111\u01a1n v\u1ecb t\u00f4i kh\u00f4ng thanh to\u00e1n \u0111\u00fang theo h\u00f3a \u0111\u01a1n m\u00e0 thanh to\u00e1n ch\u1eadm 3 th\u00e1ng trong khi \u0111\u00f3 \u0111\u01a1n v\u1ecb \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf. V\u1eady \u0111\u01a1n v\u1ecb c\u00f3 ph\u1ea3i k\u00ea khai l\u1ea1i thu\u1ebf GTGT 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 Kho\u1ea3n 3, \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201cc) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb).<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 h\u00f3a \u0111\u01a1n tr\u00ean hai m\u01b0\u01a1i tri\u1ec7u v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o; tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u00ec v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean th\u00ec C\u00f4ng ty b\u1ea1n s\u1ebd kh\u00f4ng ph\u1ea3i k\u00ea khai l\u1ea1i thu\u1ebf GTGT.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0H\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 2: <\/strong><\/span><\/p>\n

Khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd cho 1 chi\u1ebfc m\u00e1y x\u00fac m\u00e0 c\u00f4ng ty ch\u00fang t\u00f4i m\u1edbi mua, S\u1edf giao th\u00f4ng l\u1ea1i gi\u1eef ho\u00e1 \u0111\u01a1n g\u1ed1c v\u00e0 chuy\u1ec3n l\u1ea1i cho \u0111\u01a1n v\u1ecb ch\u00fang t\u00f4i ho\u00e1 \u0111\u01a1n sao c\u00f4ng ch\u1ee9ng. V\u1eady\u00a0 c\u01a1 quan thu\u1ebf c\u00f3 ch\u1ea5p nh\u1eadn vi\u1ec7c h\u1ea1ch to\u00e1n b\u1eb1ng ho\u00e1 \u0111\u01a1n ph\u00f4 t\u00f4 kh\u00f4ng v\u00e0 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ho\u00e0n thu\u1ebf hay kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 1, \u0110i\u1ec3m c quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0 sau:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng ch\u1ec9 t\u1ea1o h\u00f3a \u0111\u01a1n 2 li\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua t\u00e0i s\u1ea3n thu\u1ed9c lo\u1ea1i ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng (\u00f4 t\u00f4, xe m\u00e1y\u2026) v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n m\u00e0 li\u00ean 2 c\u1ee7a h\u00f3a \u0111\u01a1n ph\u1ea3i l\u01b0u t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd t\u00e0i s\u1ea3n (v\u00ed d\u1ee5: c\u01a1 quan c\u00f4ng an\u2026) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb sau \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf, quy\u1ebft to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh: Li\u00ean 2 h\u00f3a \u0111\u01a1n (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi b\u00e1n), ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh, bi\u00ean lai tr\u01b0\u1edbc b\u1ea1 (li\u00ean 2, b\u1ea3n ch\u1ee5p) li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u00f3 mua m\u1ed9t chi\u1ebfc m\u00e1y x\u00fac m\u1edbi d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh, khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd xe S\u1edf Giao Th\u00f4ng v\u1eadn t\u1ea3i gi\u1eef l\u1ea1i ho\u00e1 \u0111\u01a1n g\u1ed1c th\u00ec ho\u00e1 \u0111\u01a1n GTGT sao c\u00f4ng ch\u1ee9ng k\u00e8m theo h\u1ed3 s\u01a1 g\u1ed1c ch\u1ee9ng minh l\u00e0 t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7, \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

V\u1eady\u00a0\u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf bao g\u1ed3m nh\u1eefng g\u00ec? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\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

Doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n tr\u1ef1c ti\u1ebfp cho kh\u00e1ch h\u00e0ng cung c\u1ea5p v\u1eadt t\u01b0 v\u00e0 tr\u1eeb v\u00e0o c\u00e1c \u0111\u1ee3t thanh to\u00e1n sau v\u1eady c\u00f3 \u0111\u01b0\u1ee3c coi thanh to\u00e1n qua ng\u00e2n h\u00e0ng 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 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> c\u1ee5 th\u1ec3 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><\/em><\/span><\/p>\n

\u201cb) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 nh\u01b0 vay, m\u01b0\u1ee3n ti\u1ec1n; c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 qua ng\u01b0\u1eddi th\u1ee9 ba m\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng vay, m\u01b0\u1ee3n ti\u1ec1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean cho vay sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean \u0111i vay \u0111\u1ed1i v\u1edbi kho\u1ea3n vay b\u1eb1ng ti\u1ec1n bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi b\u00e1n h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi mua, ho\u1eb7c nh\u1edd ng\u01b0\u1eddi mua chi h\u1ed9.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n n\u00eau tr\u00ean m\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.\u201d\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, b\u1ea1n 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 c\u00f4ng ty.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i gia c\u00f4ng qu\u1ea7n \u00e1o cho n\u01b0\u1edbc ngo\u00e0i.N\u0103m 2015 c\u00f4ng ty ch\u00fang t\u00f4i xu\u1ea5t nh\u1eadp b\u00ecnh th\u01b0\u1eddng. Th\u00e1ng 01\/2016 do k\u1ebf to\u00e1n xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0m th\u1ee7 t\u1ee5c ch\u1eadm n\u00ean ch\u00fang t\u00f4i kh\u00f4ng m\u1edf t\u1edd khai xu\u1ea5t h\u00e0ng \u0111\u01b0\u1ee3c. Theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a kh\u00e1ch h\u00e0ng ch\u00fang t\u00f4i gh\u00e9p v\u1edbi \u0111\u01a1n v\u1ecb kh\u00e1c, \u0111\u01a1n v\u1ecb \u0111\u00f3 \u0111\u1ee9ng ra l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 xu\u1ea5t h\u00e0ng. V\u1eady c\u00f4ng ty t\u00f4i c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c g\u00ec ghi nh\u1eadn doanh thu \u0111\u00f3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u00e0ng ch\u1ecbu thu\u1ebf su\u1ea5t 0%?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m a, Kho\u1ea3n 2, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 0% nh\u01b0 sau:<\/span><\/p>\n

\u201c2. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%:<\/strong><\/em><\/span><\/p>\n

a)\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u:<\/em><\/span><\/p>\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.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a , d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/span><\/p>\n

\u201c2. T\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty b\u1ea1n \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0%.<\/span><\/p>\n

C\u00e1c\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t 0%? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\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 5: <\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p t\u00f4i l\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c xu\u1ea5t kh\u1ea9u h\u00e0ng may m\u1eb7c. T\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e1ng 11 n\u0103m 2015 doanh nghi\u1ec7p ch\u00fang t\u00f4i c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 350 tri\u1ec7u \u0111\u1ed3ng. V\u1eady doanh nghi\u1ec7p t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m b, Kho\u1ea3n 12, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4, \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

\u201cb) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4, \u0110i\u1ec1u 18 nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n

\u201c4. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo.<\/em><\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh trong th\u00e1ng\/qu\u00fd v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, c\u01a1 s\u1edf kinh doanh trong th\u00e1ng, qu\u00fd c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd.<\/span><\/p>\n

T\u1ea1i th\u00e1ng 11 n\u0103m 2015 C\u00f4ng ty b\u1ea1n c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00e2u xu\u1ea5t kh\u1ea9u l\u00e0 350 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

V\u1eady khi ho\u00e0n thu\u1ebf c\u1ea7n nh\u1eefng th\u1ee7 t\u1ee5c g\u00ec? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf GTGT m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00e1c t\u00ecnh hu\u1ed1ng v\u1ec1 \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT? Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 0%. Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 80, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22301,"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\/20796"}],"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=20796"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20796\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22301"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20796"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}