{"id":20917,"date":"2016-03-02T00:48:20","date_gmt":"2016-03-02T00:48:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20917"},"modified":"2016-03-03T04:49:32","modified_gmt":"2016-03-03T04:49:32","slug":"hoi-dap-82","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20917","title":{"rendered":"H\u1ecfi \u0110\u00e1p 82"},"content":{"rendered":"

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

Th\u00e1ng 9\/2014, doanh nghi\u1ec7p t\u00f4i c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea doanh nghi\u1ec7p kh\u00e1c \u0111\u00f3ng 1 chi\u1ebfc t\u00e0u gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 3,5 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn cu\u1ed1i th\u00e1ng 12\/2015 ho\u00e0n th\u00e0nh. Doanh nghi\u1ec7p t\u00f4i \u0111\u1ebfn cu\u1ed1i th\u00e1ng 12\/2015 s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean 300 tri\u1ec7u th\u00ec c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf kh\u00f4ng? N\u1ebfu \u0111\u01b0\u1ee3c th\u00ec th\u1ee7 t\u1ee5c ho\u00e0n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 1, \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo; tr\u01b0\u1eddng h\u1ee3p l\u0169y k\u1ebf sau \u00edt nh\u1ea5t m\u01b0\u1eddi hai th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean ho\u1eb7c sau \u00edt nh\u1ea5t b\u1ed1n qu\u00fd t\u00ednh t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft m\u00e0 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.\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 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong k\u1ef3 th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo; tr\u01b0\u1eddng h\u1ee3p l\u0169y k\u1ebf sau \u00edt nh\u1ea5t m\u01b0\u1eddi hai th\u00e1ng ho\u1eb7c b\u1ed1n qu\u00fd t\u00ednh t\u1eeb k\u1ef3 \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft v\u1ec1 ho\u00e0n thu\u1ebf t\u1ea1i\u00a0\u0111\u00e2y:C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

C\u00f4ng v\u0103n 5041\/TCT-KK ng\u00e0y 30\/11\/2015 V\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf GTGT m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng v\u00e0o th\u00e1ng 12\/2015 doanh thu th\u00e1ng 12\/2015 l\u00e0 100 tri\u1ec7u. Nh\u01b0 v\u1eady n\u0103m 2016 v\u00e0 2017 c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 3, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3, Kho\u1ea3n 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

\u201c3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3, Kho\u1ea3n 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n

\u201c4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/em><\/span><\/p>\n

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

d)Khi h\u1ebft n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean t\u1eeb khi th\u00e0nh l\u1eadp, n\u1ebfu doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean theo c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf; n\u1ebfu doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng \u0111\u1ea1t m\u1ee9c doanh thu t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean nh\u01b0ng v\u1eabn th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1m a Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Sau n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean t\u1eeb khi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf trong 2 n\u0103m li\u00ean t\u1ee5c.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng \u0111\u1ea1t m\u1ee9c doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean nh\u01b0ng v\u1eabn th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh trong 2 n\u0103m li\u00ean t\u1ee5c.\u00a0<\/span><\/p>\n

V\u1eady c\u00e1ch t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb l\u00e0m nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham \u00a0kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y: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 v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo m\u1eabu 01\/GTGT<\/a><\/span><\/p>\n

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

\u0110\u1ed1i v\u1edbi C\u00f4ng ty, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n (t\u00e0i s\u1ea3n c\u1ee5 th\u1ec3 l\u00e0 nh\u00e0 \u0111\u1ec3 l\u00e0m v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c c\u01a1 quan ch\u1ee9c n\u0103ng th\u1ea9m \u0111\u1ecbnh c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng). V\u1eady C\u00f4ng ty, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/em><\/span><\/p>\n

    \n
  1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3, 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/em><\/span><\/li>\n<\/ol>\n

    \u201c3. C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, bao g\u1ed3m<\/em><\/span><\/p>\n

      \n
    1. c) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, mua s\u1eafm, nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh\u201d. <\/em><\/span><\/li>\n<\/ol>\n

      Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n (t\u00e0i s\u1ea3n c\u1ee5 th\u1ec3 l\u00e0 nh\u00e0 \u0111\u1ec3 l\u00e0m v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c c\u01a1 quan ch\u1ee9c n\u0103ng th\u1ea9m \u0111\u1ecbnh c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng) th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

      M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/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\u00e2u h\u1ecfi 4:<\/strong><\/span><\/p>\n

      Doanh nghi\u1ec7p kinh doanh l\u01b0\u01a1ng th\u1ef1c, ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0 ti\u1ec1n \u0111i\u1ec7n, v\u1eadn chuy\u1ec3n\u2026 c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Khi doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn b\u00e1n h\u00e0ng th\u00ec m\u1eb7t h\u00e0ng n\u00e0y kh\u00f4ng k\u00ea khai, t\u00ednh thu\u1ebf trong kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i. H\u1ecfi nh\u1eefng h\u00f3a \u0111\u01a1n thu\u1ebf \u0111\u1ea7u v\u00e0o k\u1ec3 tr\u00ean c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

      C\u0103n c\u1ee9 theo Kho\u1ea3n 11, \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 nh\u01b0 sau:<\/span><\/p>\n

      \u201c11. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 5) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.\u201d<\/em><\/span><\/p>\n

      Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9. Doanh nghi\u1ec7p kinh doanh l\u01b0\u01a1ng th\u1ef1c, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0 ti\u1ec1n \u0111i\u1ec7n, v\u1eadn chuy\u1ec3n\u2026 c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, khi doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn b\u00e1n h\u00e0ng th\u00ec m\u1eb7t h\u00e0ng n\u00e0y kh\u00f4ng k\u00ea khai, t\u00ednh thu\u1ebf trong kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i nh\u1eefng h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 theo quy \u0111\u1ecbnh.<\/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

      Trung t\u00e2m c\u00f3 doanh thu h\u00e0ng n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng. \u0110\u1ea7u n\u0103m 2015, \u0111\u01a1n v\u1ecb \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, sang n\u0103m 2016, \u0111\u01a1n v\u1ecb chuy\u1ec3n \u0111\u1ed5i sang h\u00ecnh th\u1ee9c t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

      C\u0103n c\u1ee9 theo \u0110i\u1ec3m , Kho\u1ea3n 2, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/p>\n

      \u201c2. Doanh thu h\u00e0ng n\u0103m t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

      a)Doanh thu h\u00e0ng n\u0103m do c\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng c\u1ed9ng chi ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean T\u1edd khai thu\u1ebf GTGT th\u00e1ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 11 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 10 n\u0103m hi\u1ec7n t\u1ea1i tr\u01b0\u1edbc n\u0103m x\u00e1c \u0111\u1ecbnh\u00a0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT ho\u1eb7c tr\u00ean T\u1edd khai thu\u1ebf GTGT qu\u00fd c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb qu\u00fd 4 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3 n\u0103m hi\u1ec7n t\u1ea1i tr\u01b0\u1edbc n\u0103m x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT. Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u00e0 2 n\u0103m li\u00ean t\u1ee5c.\u201d<\/em><\/span><\/p>\n

      Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u n\u0103m 2015 Trung t\u00e2m t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec th\u1eddi gian \u1ed5n \u0111\u1ecbnh l\u00e0 02 n\u0103m li\u00ean t\u1ee5c. N\u1ebfu \u0111\u01a1n v\u1ecb mu\u1ed1n chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf th\u00ec sang n\u0103m 2017 \u0111\u01a1n v\u1ecb t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 l\u00e0m \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n \u0111\u1ed5i sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

      M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\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","protected":false},"excerpt":{"rendered":"

      H\u1ecfi \u0110\u00e1p 82 gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc t\u00ecnh hu\u1ed1ng v\u1ec1 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 82, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22304,"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\/20917"}],"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=20917"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20917\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22304"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20917"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}