{"id":20919,"date":"2016-03-02T00:51:28","date_gmt":"2016-03-02T00:51:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20919"},"modified":"2016-03-03T04:40:52","modified_gmt":"2016-03-03T04:40:52","slug":"hoi-dap-83","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20919","title":{"rendered":"H\u1ecfi \u0110\u00e1p 83"},"content":{"rendered":"

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

\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh Doanh nghi\u1ec7p khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd ho\u1eb7c th\u00e1ng th\u00ec c\u0103n c\u1ee9 theo m\u1ee9c doanh thu c\u00f3 h\u01a1n 50 t\u1ef7 hay kh\u00f4ng, nh\u01b0 v\u1eady m\u1ed7i n\u0103m Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thay \u0111\u1ed5i h\u00ecnh th\u1ee9c k\u00ea khai theo th\u00e1ng ho\u1eb7c qu\u00fd. M\u1ed7i khi thay \u0111\u1ed5i Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m b, Kho\u1ea3n 2, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC <\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201cb) Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd<\/em><\/span><\/p>\n

b.1) \u0110\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd<\/em><\/span><\/p>\n

Khai thu\u1ebf theo qu\u00fd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed1ng s\u1ea3n xu\u1ea5t kinh doanh vi\u1ec7c khai thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo qu\u00fd. Khi s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ee7 12 th\u00e1ng th\u00ec t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo s\u1ebd c\u0103n c\u1ee9 theo m\u1ee9c doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (\u0111\u1ee7 12 th\u00e1ng) \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng hay theo qu\u00fd.<\/em><\/span><\/p>\n

b.2) Th\u1eddi k\u1ef3 khai thu\u1ebf theo qu\u00fd<\/em><\/span><\/p>\n

-Vi\u1ec7c th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd hay theo th\u00e1ng \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 \u1ed5n \u0111\u1ecbnh theo chu k\u1ef3 3 n\u0103m. Ri\u00eang chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh k\u1ec3 t\u1eeb ng\u00e0y 01\/10\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2016.<\/em><\/span><\/p>\n

– Trong chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh theo qu\u00fd, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c thanh tra, ki\u1ec3m tra, c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh n\u00e0y tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf GTGT theo qu\u00fd c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u00f3 th\u00ec t\u1eeb n\u0103m ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n cho \u0111\u1ebfn h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng.<\/em><\/span><\/p>\n

– Trong chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh theo th\u00e1ng, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c qua thanh tra, ki\u1ec3m tra, c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh n\u00e0y t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u00f3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd t\u1eeb n\u0103m ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n cho \u0111\u1ebfn h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, vi\u1ec7c C\u00f4ng ty x\u00e1c \u0111\u1ecbnh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd c\u0103n c\u1ee9 v\u00e0o m\u1ee9c doanh thu b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng. Vi\u1ec7c th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd hay th\u00e1ng \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 \u1ed5n \u0111\u1ecbnh theo chu k\u1ef3 3 n\u0103m. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd mu\u1ed1n chuy\u1ec3n sang khai thu\u1ebf theo th\u00e1ng th\u00ec g\u1eedi th\u00f4ng b\u00e1o (theo M\u1eabu s\u1ed1 07\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u khai thu\u1ebf GTGT theo th\u00e1ng.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay theo qu\u00fd<\/a><\/span><\/p>\n

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

C\u00f4ng ty b\u00e1n h\u00e0ng ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 5%. V\u1eady khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a th\u00ec C\u00f4ng ty ph\u1ea3i n\u1ed9p thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 bao nhi\u00eau?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t 0% nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Thu\u1ebf su\u1ea5t 0%: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng\u00a0 tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf trong khu phi thu\u1ebf quan; v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/em><\/span><\/p>\n

H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, h\u00e0ng h\u00f3a khi xu\u1ea5t kh\u1ea9u s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t 0%.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a b\u00e1n v\u00e0o khu phi thu\u1ebf quan c\u00f3 ch\u1ecbu thu\u1ebf su\u1ea5t 0% kh\u00f4ng? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u00a0Thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n v\u00e0o khu phi thu\u1ebf quan<\/a><\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\u00a0\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% \u0111\u1ed1i v\u1edbi v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf v\u00e0 ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p t\u00f4i \u0111\u00e3 k\u00ea khai s\u00f3t m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n GTGT mua v\u00e0o, khi ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c th\u00ec t\u00f4i \u0111\u00e3 k\u00ea khai b\u1ed5 sung v\u00e0o th\u00e1ng ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u00fang kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 8, \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

\u201c8. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh k\u1ef3 n\u00e0o th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3; tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh thanh, ki\u1ec3m tra v\u1ec1 thu\u1ebf.<\/span><\/p>\n

V\u1eady\u00a0k\u00ea khai b\u1ed5 sung th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\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 4:<\/strong><\/span><\/p>\n

C\u00f4ng ty A la\u0300 nha\u0300 \u0111\u00e2\u0300u t\u01b0 n\u01b0\u01a1\u0301c ngoa\u0300i va\u0300o Vi\u1ec7t Nam tha\u0300nh l\u00e2\u0323p c\u00f4ng ty B. C\u00f4ng ty A ky\u0301 h\u01a1\u0323p \u0111\u00f4\u0300ng v\u01a1\u0301i c\u00f4ng ty C cung c\u00e2\u0301p di\u0323ch vu\u0323 la\u0300m Gi\u00e2\u0301y Ch\u01b0\u0301ng Nh\u00e2\u0323n \u0111\u00e2\u0300u t\u01b0, la\u0300m con d\u00e2\u0301u, la\u0300m ma\u0303 s\u00f4\u0301 thu\u00ea\u0301 cho B. C\u00f4ng ty A \u0111a\u0303 thanh toa\u0301n toa\u0300n b\u00f4\u0323 chi phi\u0301 cho c\u00f4ng ty C va\u0300 c\u00f4ng ty C \u0111a\u0303 xu\u00e2\u0301t hoa\u0301 \u0111\u01a1n mang t\u00ean A. Xin cho em ho\u0309i, c\u00f4ng ty B (con cu\u0309a A) co\u0301 \u0111\u01b0\u01a1\u0323c s\u01b0\u0309 du\u0323ng hoa\u0301 \u0111\u01a1n ma\u0300 C \u0111a\u0303 xu\u00e2\u0301t cho A \u0111\u00ea\u0309 hoa\u0300n thu\u00ea\u0301 GTGT 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 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 g\u00eda tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c12. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 h\u00f3a \u0111\u01a1n mang t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/em><\/span><\/p>\n

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

b)Tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u00e1c s\u00e1ng l\u1eadp vi\u00ean c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n chi h\u1ed9 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p, mua s\u1eafm h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a nh\u1eefng d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp, n\u1ebfu c\u00e1c s\u00e1ng l\u1eadp vi\u00ean c\u00f3 v\u0103n b\u1ea3n u\u1ef7 quy\u1ec1n cho C\u00f4ng ty A th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp, v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n cho C\u00f4ng ty A kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan:\u00a0C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/a><\/span><\/p>\n

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

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

C\u00f4ng ty ch\u00fang t\u00f4i l\u00e0 Doanh nghi\u1ec7p thu mua c\u00e1c s\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n v\u1ec1 gia c\u00f4ng l\u00e0m s\u1ea1ch, s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. V\u1eady, khi C\u00f4ng ty xu\u1ea5t b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m tr\u00ean cho C\u00f4ng ty xu\u1ea5t nh\u1eadp kh\u1ea9u th\u00ec c\u00f3 ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT hay kh\u00f4ng?<\/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 GTGT 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.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n ch\u01b0a ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf GTGT. C\u00f4ng ty b\u1ea1n l\u00e0 Doanh nghi\u1ec7p thu mua c\u00e1c s\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n gia c\u00f4ng v\u1ec1 l\u00e0m s\u1ea1ch, s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, khi C\u00f4ng ty b\u1ea1n xu\u1ea5t b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m tr\u00ean cho C\u00f4ng ty xu\u1ea5t nh\u1eadp kh\u1ea9u th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

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<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 83 chia s\u1ebb v\u1ec1 c\u00e1c t\u00ecnh hu\u1ed1ng k\u00ea khai thu\u1ebf GTGT theo qu\u00fd? Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t 0%. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT. K\u1ebf to\u00e1n Centax g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc nh\u1eefng t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 83, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22303,"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\/20919"}],"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=20919"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20919\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22303"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20919"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}