{"id":20798,"date":"2016-02-29T03:46:13","date_gmt":"2016-02-29T03:46:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20798"},"modified":"2016-03-01T10:22:40","modified_gmt":"2016-03-01T10:22:40","slug":"hoi-dap-81","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20798","title":{"rendered":"H\u1ecfi \u0111\u00e1p 81"},"content":{"rendered":"

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

S\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n c\u1ee7a C\u00f4ng ty n\u1ebfu ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c l\u00e0m s\u1ea1ch v\u00e0 c\u1eaft l\u00e1t ch\u1ec9nh h\u00ecnh r\u1ed3i b\u00e1n cho kh\u00e1ch h\u00e0ng trong n\u01b0\u1edbc (bao g\u1ed3m doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ho\u1eb7c tr\u1ef1c ti\u1ebfp) th\u00ec m\u1eb7t h\u00e0ng n\u00e0y c\u00f3 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT hay ch\u1ecbu thu\u1ebf GTGT v\u1edbi m\u1ee9c su\u1ea5t thu\u1ebf\u00a0 5%?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 1, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i Kho\u1ea3n 1, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c1. S\u1eeda \u0111\u1ed5i Kho\u1ea3n 1, \u0110i\u1ec1u 4 nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n

\u201c1. S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt (bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea7m r\u1eebng tr\u1ed3ng), ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/em><\/span><\/p>\n

C\u00e1c s\u1ea3n ph\u1ea9m m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, xay, xay b\u1ecf v\u1ecf, x\u00e1t b\u1ecf v\u1ecf, t\u00e1ch h\u1ea1t, t\u00e1ch c\u1ecdng, c\u1eaft, \u01b0\u1edbp mu\u1ed1i, b\u1ea3o qu\u1ea3n l\u1ea1nh (\u01b0\u1edbp l\u1ea1nh, \u0111\u00f4ng l\u1ea1nh), b\u1ea3o qu\u1ea3n b\u1eb1ng kh\u00ed sunfuro, b\u1ea3o qu\u1ea3n theo ph\u01b0\u01a1ng th\u1ee9c cho h\u00f3a ch\u1ea5t \u0111\u1ec3 tr\u00e1nh th\u1ed1i r\u1eefa, ng\u00e2m trong dung d\u1ecbch l\u01b0u hu\u1ef3nh ho\u1eb7c ng\u00e2m trong dung d\u1ecbch b\u1ea3o qu\u1ea3n kh\u00e1c v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.\u201d\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, c\u00e1c s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

C\u00f4ng ty b\u1ea1n c\u00f3 s\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho kh\u00e1ch h\u00e0ng trong n\u01b0\u1edbc thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110\u1ec3 nh\u1eadn bi\u1ebft\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t 5% v\u00e0\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o 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 2: <\/strong><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb kh\u00f4ng n\u00eau r\u00f5 t\u1ea1i quy \u0111\u1ecbnh tr\u00ean nh\u01b0 nhi\u00ean li\u1ec7u ch\u1ea1y xe \u00f4 t\u00f4, chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc hay m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n nh\u01b0 b\u00e0n, gh\u1ebf, t\u1ee7 s\u1eed d\u1ee5ng chung cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo 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 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

\u201cb) S\u1eeda \u0111\u1ed5i Kho\u1ea3n 2, \u0110i\u1ec1u 4 nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n

\u201c2) Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 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. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT, doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra bao g\u1ed3m c\u1ea3 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.<\/em><\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u00e0ng th\u00e1ng\/qu\u00fd t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng\/qu\u00fd, cu\u1ed1i n\u0103m c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n t\u00ednh ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a n\u0103m \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 t\u1ea1m ph\u00e2n b\u1ed5 kh\u1ea5u tr\u1eeb theo th\u00e1ng\/qu\u00fd.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 3, \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 nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, k\u1ec3 c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111i thu\u00ea nh\u1eefng t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb n\u00e0y v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00e1c li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u01b0 b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o nguy\u1ec7n gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u0169 kh\u00ed, kh\u00ed t\u00e0i ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, kinh doanh ch\u1ee9ng kho\u00e1n, c\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch-kh\u00e1ch s\u1ea1n.<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec\u00a0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a to\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb(bao g\u1ed3m c\u1ea3 b\u00e0n, gh\u1ebf, t\u1ee7)\u00a0 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng thu\u1ed9c di\u1ec7n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c 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. Ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean nh\u01b0\u00a0\u00a0 nhi\u00ean li\u1ec7u ch\u1ea1y xe, chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc \u2026(kh\u00f4ng thu\u1ed9c chi ph\u00ed b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb) d\u00f9ng chung cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT. \u0110\u01a1n v\u1ecb b\u1ea1n ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c. H\u00e0ng th\u00e1ng t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng, cu\u1ed1i n\u0103m th\u1ef1c hi\u1ec7n t\u00ednh ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a n\u0103m \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 t\u1ea1m ph\u00e2n b\u1ed5 kh\u1ea5u tr\u1eeb theo th\u00e1ng.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft: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

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

N\u0103m 2014 c\u00f4ng ty n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. N\u0103m 2015 c\u00f4ng ty n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. S\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean t\u1edd khai th\u00e1ng 12\/2014 v\u00e0 s\u1ed1 d\u01b0 n\u1ee3 tr\u00ean s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n 1331 l\u00e0 : 15 tri\u1ec7u. S\u1ed1 d\u01b0 tr\u00ean s\u1ed5 s\u00e1ch t\u00e0i kho\u1ea3n 1331 n\u0103m 2014 khi chuy\u1ec3n sang n\u0103m 2015 th\u00ec \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 14, \u0111i\u1ec1u 14, m\u1ee5c I, ch\u01b0\u01a1ng III th\u00f4ng t\u01b0 219\/2013\/TT \u2013 BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cC\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb khi chuy\u1ec3n sang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT \u0111\u01b0\u1ee3c t\u00ednh s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 mua v\u00e0o ph\u00e1t sinh trong th\u1eddi gian n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, n\u0103m 2014 C\u00f4ng ty k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u0103m 2015 C\u00f4ng ty k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft n\u0103m 2014 c\u00f4ng ty \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n k\u00ea khai t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu tr\u00ean HTKK<\/a><\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

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

Trong th\u00e1ng C\u00f4ng ty mua li\u00ean ti\u1ebfp h\u00e0ng h\u00f3a c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb nh\u01b0ng m\u1ed7i l\u1ea7n mua gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng; t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mua v\u00e0o trong th\u00e1ng tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty thanh to\u00e1n ti\u1ec1n m\u1eb7t cho t\u1eebng l\u1ea7n thanh to\u00e1n. Nh\u01b0 v\u1eady, h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o hay kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 5, \u0110i\u1ec1u 15, M\u1ee5c II, Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> 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\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/em><\/span><\/p>\n

    \n
  1. 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><\/li>\n
  2. Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i 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. Nh\u00e0 cung c\u1ea5p l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, tr\u1ef1c ti\u1ebfp khai v\u00e0 n\u1ed9p thu\u1ebf GTGT\u201d.<\/em><\/span><\/li>\n<\/ol>\n

    C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 theo t\u1eebng l\u1ea7n ph\u00e1t sinh c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n GTGT d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec \u0111\u01b0\u1ee3c khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p, C\u00f4ng ty mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i 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.<\/span><\/p>\n

    M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\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 5: <\/strong><\/span><\/p>\n

    C\u00f4ng ty ch\u00fang t\u00f4i \u0111ang kinh doanh hai s\u1ea3n ph\u1ea9m h\u00e0ng ho\u00e1 nh\u01b0 sau:<\/span><\/p>\n

    L\u00faa gi\u1ed1ng: C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi n\u00f4ng d\u00e2n v\u00e0 bao ti\u00eau s\u1ea3n ph\u1ea9m, thu mua l\u1ea1i. Sau \u0111\u00f3 s\u1ea5y kh\u00f4, l\u00e0m s\u1ea1ch, \u0111\u00f3ng bao. Kh\u00e1ch h\u00e0ng c\u1ee7a ch\u00fang t\u00f4i ch\u1ee7 y\u1ebfu l\u00e0 n\u00f4ng d\u00e2n v\u00e0 c\u00e1c c\u1eeda h\u00e0ng n\u00f4ng nghi\u1ec7p. V\u1eady m\u1eb7t h\u00e0ng l\u00faa gi\u1ed1ng n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf hay l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng?<\/span><\/p>\n

    L\u00faa l\u01b0\u01a1ng th\u1ef1c: C\u00f4ng ty thu mua tr\u1ef1c ti\u1ebfp t\u1eeb n\u00f4ng d\u00e2n ho\u1eb7c t\u1eeb c\u00e1c c\u00f4ng ty l\u01b0\u01a1ng th\u1ef1c nh\u1ecf, sau \u0111\u00f3 b\u00e1n tr\u1ef1c ti\u1ebfp cho th\u01b0\u01a1ng l\u00e1i (v\u1eabn l\u00e0 l\u00faa l\u01b0\u01a1ng th\u1ef1c). V\u1eady m\u1eb7t h\u00e0ng l\u00faa l\u01b0\u01a1ng th\u1ef1c n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf GTGT?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 theo Kho\u1ea3n 5, \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 gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/p>\n

    \u201c5. Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. Tr\u00ean h\u00f3a \u0111\u01a1n GTGT, ghi d\u00f2ng gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf GTGT kh\u00f4ng ghi, g\u1ea1ch b\u1ecf.<\/em><\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 5% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0111i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u1ef1c hi\u1ec7n thu mua l\u00faa gi\u1ed1ng v\u00e0 l\u00faa l\u01b0\u01a1ng th\u1ef1c c\u1ee7a n\u00f4ng d\u00e2n ho\u1eb7c c\u1ee7a c\u00e1c C\u00f4ng ty l\u01b0\u01a1ng th\u1ef1c nh\u1ecf sau \u0111\u00f3 b\u00e1n l\u1ea1i cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT, n\u1ebfu b\u00e1n cho n\u00f4ng d\u00e2n, t\u1ed5 ch\u1ee9c kh\u00e1c th\u00ec C\u00f4ng ty ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 5%.<\/span><\/p>\n

    V\u1eady nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu thu\u1ebf, nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf,\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o kh\u00f4ng ch\u1ecbu thu\u1ebf?\u00a0\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c v\u1ea5n\u00a0\u0111\u1ec1 n\u00e0y, m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/span><\/p>\n

    S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 0%<\/a><\/span><\/p>\n

    C\u00f4ng v\u0103n s\u1ed1 4044\/CT-TTHT – thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/a><\/span><\/p>\n

    \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/a><\/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":"

    H\u1ecfi \u0110\u00e1p 81 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":22302,"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\/20798"}],"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=20798"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20798\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22302"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20798"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}