{"id":20921,"date":"2016-03-03T00:54:18","date_gmt":"2016-03-03T00:54:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20921"},"modified":"2016-03-04T10:28:01","modified_gmt":"2016-03-04T10:28:01","slug":"hoi-dap-84","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20921","title":{"rendered":"H\u1ecfi \u0110\u00e1p 84"},"content":{"rendered":"

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

Theo\u00a0 Kho\u1ea3n 6 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> th\u00ec l\u01b0\u1edbi, d\u00e2y gi\u1ec1ng v\u00e0 s\u1ee3i \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 bao g\u1ed3m c\u00e1c lo\u1ea1i l\u01b0\u1edbi \u0111\u00e1nh c\u00e1, c\u00e1c lo\u1ea1i s\u1ee3i, d\u00e2y gi\u1ec1ng lo\u1ea1i chuy\u00ean d\u00f9ng \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 kh\u00f4ng ph\u00e2n bi\u1ec7t nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t l\u00e0 m\u1eb7t h\u00e0ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5%. Nh\u01b0ng th\u1ef1c t\u1ebf, khi th\u1ea3 l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 xu\u1ed1ng bi\u1ec3n th\u00ec kh\u00f4ng ch\u1ec9 duy nh\u1ea5t lo\u00e0i c\u00e1 b\u1ecb d\u00ednh l\u01b0\u1edbi\u00a0 m\u00e0 c\u00f2n c\u00f3 nhi\u1ec1u lo\u1ea1i th\u1ee7y s\u1ea3n kh\u00e1c nh\u01b0 t\u00f4m, cua, m\u1ef1c\u2026 V\u1eady, l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c hi\u1ec3u chung l\u00e0 l\u01b0\u1edbi \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 6, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 5% nh\u01b0 sau:<\/span><\/p>\n

\u201c6. M\u1ee7 cao su s\u01a1 ch\u1ebf nh\u01b0 m\u1ee7 c\u1edd r\u1ebfp, m\u1ee7 t\u1edd, m\u1ee7 b\u00fan, m\u1ee7 c\u1ed1m; nh\u1ef1a th\u00f4ng s\u01a1 ch\u1ebf; l\u01b0\u1edbi, d\u00e2y gi\u1ec1ng v\u00e0 s\u1ee3i \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 bao g\u1ed3m c\u00e1c lo\u1ea1i l\u01b0\u1edbi \u0111\u00e1nh c\u00e1, c\u00e1c lo\u1ea1i s\u1ee3i, d\u00e2y gi\u1ec1ng lo\u1ea1i chuy\u00ean d\u00f9ng \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 kh\u00f4ng ph\u00e2n bi\u1ec7t nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, mua b\u00e1n m\u1eb7t h\u00e0ng l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 th\u00ec m\u1eb7t h\u00e0ng n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 5% m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c ng\u01b0\u1eddi mua th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u00e1nh b\u1eaft c\u00e1 hay \u0111\u00e1nh b\u1eaft b\u1ea5t k\u1ef3 lo\u1ea1i h\u1ea3i s\u1ea3n n\u00e0o kh\u00e1c.<\/span><\/p>\n

Ngo\u00e0i\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean c\u00f2n c\u00e1c\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o s\u1ebd ch\u1ecbu thu\u1ebf su\u1ea5t 5%? M\u1eddi b\u1ea1n tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u00a0\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

C\u00f4ng ty t\u00f4i ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c kinh doanh d\u1ecbch v\u1ee5 kh\u00e1ch s\u1ea1n. Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, C\u00f4ng ty c\u00f3 m\u1eddi c\u00e1c \u0111\u01a1n v\u1ecb truy\u1ec1n th\u00f4ng l\u00e0 b\u00e1o ch\u00ed, c\u00e1c \u0111\u01a1n v\u1ecb l\u1eef h\u00e0ng, kh\u00e1ch m\u1eddi \u0111\u1ed1i t\u00e1c \u0111\u1ec3 l\u01b0u tr\u00fa kh\u00e1ch s\u1ea1n. V\u1eady, gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 3, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c3. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 mua ngo\u00e0i ho\u1eb7c do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t) d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng, l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a021 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

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

\u0110\u01a1n v\u1ecb c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u1ea3o s\u00e1t v\u00e0 ph\u00e2n t\u00edch m\u1eabu v\u1edbi m\u1ed9t \u0111\u1ed1i t\u00e1c \u1edf n\u01b0\u1edbc ngo\u00e0i, v\u1eady \u0111\u01a1n v\u1ecb xin h\u1ecfi \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%? \u0110\u01a1n v\u1ecb c\u00f3 c\u1ea7n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT cho ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u hay kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \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 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.<\/em><\/span><\/p>\n

    \n
  1. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%:<\/em><\/span><\/li>\n
  2. a)<\/em> \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u:<\/em><\/span><\/li>\n<\/ol>\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 quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp cho m\u1ed9t doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam th\u00ec \u0111\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC.<\/span><\/p>\n

    C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i v\u00e0 Kho\u1ea3n 7, \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC Kho\u1ea3n 1, \u0110i\u1ec1u 5, Th\u00f4ng t\u01b0 119\/2014\/TT-BTC th\u00ec \u0110\u01a1n v\u1ecb kh\u00f4ng c\u1ea7n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT cho ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i m\u00e0 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ngay h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u00ea khai kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

    M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\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 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c coi l\u00e0 xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n

    \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n

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

    Trong n\u0103m 2014, C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u1edbi c\u00e1c c\u00f4ng ty kh\u00e1c. Hi\u1ec7n nay, c\u00e1c c\u00f4ng tr\u00ecnh n\u00e0y \u0111\u00e3 nghi\u1ec7m thu giai \u0111o\u1ea1n ho\u00e0n th\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho d\u1ef1 \u00e1n m\u1edf r\u1ed9ng qu\u1ed1c l\u1ed9 1A c\u1ee7a Ch\u00ednh ph\u1ee7. V\u1eady Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng theo \u0111\u00fang quy \u0111\u1ecbnh 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 5, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

    \u201c\u0110i\u1ec1u 8. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT<\/strong><\/em><\/span><\/p>\n

      \n
    1. \u0110\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, bao g\u1ed3m c\u1ea3 \u0111\u00f3ng t\u00e0u, l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.\u201d<\/em><\/span><\/li>\n<\/ol>\n

      Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

      M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp<\/a><\/span><\/p>\n

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

      C\u00f4ng ty kinh doanh th\u1ee9c \u0103n t\u00f4m, c\u00e1 th\u00ec k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2015 c\u00e1c m\u1eb7t h\u00e0ng n\u00f3i tr\u00ean c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh hay kh\u00f4ng? Tr\u01b0\u1eddng h\u1ee3p th\u1ee9c \u0103n t\u00f4m, c\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec s\u1ed1 h\u00e0ng t\u1ed3n kho \u0111\u1ebfn ng\u00e0y 31\/12\/2014 m\u00e0 c\u00f4ng ty \u0111\u00e3 nh\u1eadp kh\u1ea9u v\u00e0 n\u1ed9p thu\u1ebf GTGT l\u00e0 5% c\u00f3 ph\u1ea3i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi b\u00e1n ra hay kh\u00f4ng ?<\/span><\/p>\n

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

      C\u0103n c\u1ee9 theo Kho\u1ea3n 3, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 5% nh\u01b0 sau:<\/span><\/p>\n

      \u201c3. Th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd th\u1ee9c \u0103n ch\u0103n nu\u00f4i, bao g\u1ed3m c\u00e1c lo\u1ea1i \u0111\u00e3 qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u01b0a ch\u1ebf bi\u1ebfn nh\u01b0 c\u00e1m, b\u00e3, kh\u00f4 d\u1ea7u c\u00e1c lo\u1ea1i, b\u1ed9t c\u00e1, b\u1ed9t x\u01b0\u01a1ng, b\u1ed9t t\u00f4m v\u00e0 c\u00e1c lo\u1ea1i th\u1ee9c \u0103n kh\u00e1c d\u00f9ng cho gia s\u00fac, gia c\u1ea7m v\u00e0 v\u1eadt nu\u00f4i.\u201d<\/em><\/span><\/p>\n

      C\u0103n c\u1ee9 theo Kho\u1ea3n 2, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> B\u1ed5 sung Kho\u1ea3n 3a v\u00e0o \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

      \u201c2. B\u1ed5 sung Kho\u1ea3n 3a v\u00e0o \u0110i\u1ec1u 4 nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n

      \u201c3a. Th\u1ee9c \u0103n cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c, bao g\u1ed3m c\u00e1c l\u1ea1o s\u1ea3n ph\u1ea9m \u0111\u00e3 qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u01b0a qua ch\u1ebf bi\u1ebfn nh\u01b0 c\u00e1m, b\u00e3, kh\u00f4 d\u1ea7u c\u00e1c lo\u1ea1i, b\u1ed9t c\u00e1, b\u1ed9t x\u01b0\u01a1ng, b\u1ed9t t\u00f4m, c\u00e1c lo\u1ea1i th\u1ee9c \u0103n kh\u00e1c d\u00f9ng cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 v\u1eadt nu\u00f4i kh\u00e1c, c\u00e1c ch\u1ea5t ph\u1ee5 gia th\u1ee9c \u0103n ch\u0103n nu\u00f4i (nh\u01b0 premix, ho\u1ea1t ch\u1ea5t v\u00e0 ch\u1ea5t mang) theo quy \u0111\u1ecbnh tai Kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2010\/N\u0110-CP\u00a0 ng\u00e0y 5\/2\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd th\u1ee9c \u0103n ch\u0103n nu\u00f4i v\u00e0 Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 50\/2014\/TT-BNNPTNT ng\u00e0y 24\/12\/2014 c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec1n n\u00f4ng th\u00f4n;\u201d<\/em><\/span><\/p>\n

      C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1c lo\u1ea1i th\u1ee9c \u0103n cho t\u00f4m, c\u00e1 n\u1ebfu tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 \u0111ang thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 8, Lu\u1eadt thu\u1ebf GTGT s\u1ed1 13\/2008\/QH12 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2015 khi b\u00e1n ra chuy\u1ec3n sang thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt thu\u1ebf 71\/2014\/QH13 m\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t th\u1eddi \u0111i\u1ec3m mua v\u00e0o c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y.<\/span><\/p>\n

      B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\u00a0\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      H\u1ecfi \u0111\u00e1p 84 chia s\u1ebb c\u00e1c c\u00e2u h\u1ecfi t\u00ecnh hu\u1ed1ng v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t 5%. Thu\u1ebf su\u1ea5t 0% \u00e1p d\u1ee5ng v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u. K\u1ebf to\u00e1n Centax g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc c\u00e1c v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 84, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22307,"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\/20921"}],"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=20921"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20921\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22307"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20921"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}