{"id":20923,"date":"2016-03-03T01:07:17","date_gmt":"2016-03-03T01:07:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20923"},"modified":"2016-03-04T10:28:34","modified_gmt":"2016-03-04T10:28:34","slug":"hoi-dap-85","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20923","title":{"rendered":"H\u1ecfi \u0110\u00e1p 85"},"content":{"rendered":"

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

V\u1ec1 vi\u1ec7c thanh to\u00e1n nh\u1eefng ho\u00e1 \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean qua ng\u00e2n h\u00e0ng, quy \u0111\u1ecbnh l\u00e0 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a b\u00ean mua v\u00e0 b\u00ean b\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd. Nh\u01b0 v\u1eady, b\u00ean mua ph\u1ea3i c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh r\u1eb1ng t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf 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>quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c10. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 (\u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/em><\/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

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

    \n
  1. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. B\u00ean mua kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u00e0i kho\u1ea3n ti\u1ec1n vay t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p) m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 sec, \u1ee7y nhi\u1ec7m chi ho\u1eb7c l\u1ec7nh chi, \u1ee7y nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf.\u201d\u201d<\/em><\/span><\/li>\n<\/ol>\n

    Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a C\u00f4ng ty (b\u00ean mua) l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (\u0111\u00fang t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng, ho\u00e1 \u0111\u01a1n v\u00e0 t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf) th\u00ec m\u1edbi tho\u1ea3 m\u00e3n \u0111i\u1ec1u ki\u1ec7n v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. B\u00ean b\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n m\u1edf t\u1ea1i Ng\u00e2n h\u00e0ng c\u1ee7a m\u00ecnh cho c\u00f4ng ty. Do \u0111\u00f3 khi mua h\u00e0ng, C\u00f4ng ty ch\u1ec9 c\u1ea7n ch\u1ee9ng minh \u0111\u01b0\u1ee3c vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a c\u00f4ng ty sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, kh\u00f4ng ph\u1ea3i y\u00eau c\u1ea7u b\u00ean b\u00e1n cung c\u1ea5p b\u1ea3n ch\u1ee5p t\u1edd khai \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n theo m\u1eabu s\u1ed1 08-MST.<\/span><\/p>\n

    B\u00e0i vi\u1ebft li\u00ean quan:<\/span><\/p>\n

    \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

    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 2: <\/strong><\/span><\/p>\n

    C\u00f4ng ty t\u00f4i kinh doanh th\u1ecbt l\u1ee3n b\u00e1n v\u00e0o h\u1ec7 th\u1ed1ng tr\u01b0\u1eddng h\u1ecdc c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf 5% 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 c\u1ee5 th\u1ec3 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 qua 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 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a qua 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 b\u00e1n cho t\u1ed5 ch\u1ee9c kh\u00e1c \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT; tr\u01b0\u1eddng h\u1ee3p b\u00e1n s\u1ea3n ph\u1ea9m cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t 5%. Nh\u01b0 v\u1eady, C\u00f4ng ty b\u1ea1n khi b\u00e1n th\u1ecbt l\u1ee3n v\u00e0o h\u1ec7 th\u1ed1ng tr\u01b0\u1eddng h\u1ecdc th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf su\u1ea5t 5% theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    Ngo\u00e0i\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau tr\u00ean, nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t 5% ? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc 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 3:<\/strong><\/span><\/p>\n

    Trong n\u0103m 2014 c\u00f4ng ty t\u00f4i c\u00f3 ph\u00e1t sinh c\u00e1c h\u00f3a \u0111\u01a1n ti\u1ebfp kh\u00e1ch, l\u00e0 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p l\u1ec7. T\u00f4i \u0111\u00e3 k\u00ea v\u00e0o b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n GTGT mua v\u00e0o v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. \u0110\u1ebfn cu\u1ed1i n\u0103m khi kh\u00f3a s\u1ed5 l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNDN t\u00f4i \u0111\u00e3 lo\u1ea1i nh\u1eefng h\u00f3a \u0111\u01a1n n\u00e0y ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN do v\u01b0\u1ee3t qu\u00e1 15% theo quy \u0111\u1ecbnh. V\u1eady t\u00f4i c\u00f3 ph\u1ea3i k\u00ea khai l\u1ea1i thu\u1ebf GTGT c\u1ee7a nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u00e3 lo\u1ea1i nh\u01b0 tr\u00ean kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 Kho\u1ea3n 1, \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 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf GTGT, quy \u0111\u1ecbnh:<\/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 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam. <\/em><\/span><\/li>\n
    2. 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 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, 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 v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i\u201d.<\/em><\/span><\/li>\n<\/ol>\n

      C\u0103n c\u1ee9 \u0111i\u1ec3m 2.37, kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/ 6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf TNDN, quy \u0111\u1ecbnh.<\/span><\/p>\n

      \u201c\u0110i\u1ec1u 6. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em><\/span><\/p>\n

        \n
      1. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/em><\/span><\/li>\n<\/ol>\n

        2.37. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, doanh thu nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u201d.<\/em><\/span><\/p>\n

        C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 31\/12\/2013 n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p n\u0103m 2014 C\u00f4ng ty b\u1ea1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed ti\u1ebfp kh\u00e1ch c\u1ee7a c\u00e1c ho\u00e1 \u0111\u01a1n GTGT khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, th\u00ec c\u0169ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c ho\u00e1 \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng\u00a0 tr\u00ean.
        \nTuy nhi\u00ean, b\u1ea1n l\u01b0u \u00fd, t\u1eeb n\u0103m 2015, chi ph\u00ed ti\u1ebfp kh\u00e1ch v\u00e0 qu\u1ea3ng c\u00e1o… kh\u00f4ng c\u00f2n b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 15% nh\u01b0 c\u0169<\/span><\/p>\n

        B\u00e0i vi\u1ebft li\u00ean quan:<\/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\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

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

        C\u00f4ng ty t\u00f4i Qu\u00fd 3 c\u00f3 xu\u1ea5t m\u1ed9t h\u00f3a \u0111\u01a1n GTGT, t\u1ed5ng ti\u1ec1n h\u00e0ng l\u00e0 428 tri\u1ec7u nh\u01b0ng vi\u1ebft nh\u1ea7m th\u00e0nh 421 tri\u1ec7u. Nh\u01b0ng tr\u00ean t\u1edd khai thu\u1ebf th\u00ec v\u1eabn khai l\u00e0 428 tri\u1ec7u,v\u1eady cho t\u00f4i h\u1ecfi c\u00f3 c\u1ea7n ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng, v\u00ec ti\u1ec1n thu\u1ebf khai v\u1eabn \u0111\u00fang ?<\/span><\/p>\n

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

        Theo Kho\u1ea3n 3, \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a>:<\/span><\/p>\n

        “Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u00e1m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).”<\/em><\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u1ea1n, tuy t\u1edd khai \u0111\u00fang s\u1ed1 thanh to\u00e1n, nh\u01b0ng ho\u00e1 \u0111\u01a1n \u0111ang ghi kh\u00f4ng \u0111\u00fang, v\u00ec th\u1ebf, b\u1ea1n ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n b\u1ed5 sung ph\u1ea7n doanh thu c\u00f2n thi\u1ebfu, sau \u0111\u00f3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0o qu\u00fd 3 c\u1ea3 2 ho\u00e1 \u0111\u01a1n cho \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/span><\/p>\n

        V\u1eady k\u00ea khai\u00a0\u0111i\u1ec1u ch\u1ec9nh nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

        H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n

        H\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 5: <\/strong><\/span><\/p>\n

        C\u00f4ng ty c\u00f3 ngh\u00e0nh ngh\u1ec1 kinh doanh: s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n, chai, thu\u1ed1c B\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt. V\u1eady ng\u00e0y 01\/01\/2015 Doanh nghi\u1ec7p t\u00f4i b\u00e1n h\u00e0ng h\u00f3a thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 0% \u0111\u00fang kh\u00f4ng? Hay ph\u1ea3i ch\u1ecbu thu\u1ebf su\u1ea5t nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi t\u1eebng m\u1eb7t h\u00e0ng?<\/span><\/p>\n

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

        C\u0103n c\u1ee9 theo Kho\u1ea3n 2, \u0110i\u1ec1u 1 Th\u00f4ng\u00a0 t\u01b0 26\/2015\/TT-BTC<\/a> B\u1ed5 sung Kho\u1ea3n 3a v\u00e0o \u0110i\u1ec1u 4 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 sau:<\/span><\/p>\n

        \u201c<\/em>2. B\u1ed5 sung kho\u1ea3n 3a v\u00e0o\u00a0\u0110i\u1ec1u 4\u00a0nh\u01b0 sau:<\/em><\/strong><\/span><\/p>\n

        \u201c3a. Ph\u00e2n b\u00f3n l\u00e0 c\u00e1c lo\u1ea1i ph\u00e2n h\u1eefu c\u01a1 v\u00e0 ph\u00e2n v\u00f4 c\u01a1 nh\u01b0: ph\u00e2n l\u00e2n, ph\u00e2n \u0111\u1ea1m (ur\u00ea), ph\u00e2n NPK, ph\u00e2n \u0111\u1ea1m h\u1ed7n h\u1ee3p, ph\u00e2n ph\u1ed1t ph\u00e1t, b\u1ed3 t\u1ea1t; ph\u00e2n vi sinh v\u00e0 c\u00e1c lo\u1ea1i ph\u00e2n b\u00f3n kh\u00e1c;\u201d<\/em><\/span><\/p>\n

        Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 10, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 5% nh\u01b0 sau:<\/span><\/p>\n

        “c) Thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh bao g\u1ed3m thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt theo Danh m\u1ee5c thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt do B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n ban h\u00e0nh v\u00e0 c\u00e1c lo\u1ea1i thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh kh\u00e1c;”<\/em><\/span><\/p>\n

        C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n th\u00ec s\u1ebd kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ch\u1ee9 kh\u00f4ng ph\u1ea3i thu\u1ebf su\u1ea5t 0% n\u00ean b\u1ea1n kh\u00f4ng th\u1ec3 ghi thu\u1ebf su\u1ea5t 0%. \u0110\u1ed1i v\u1edbi chai, thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt th\u00ec ch\u1ecbu thu\u1ebf xu\u1ea5t l\u00e0 5%.<\/span><\/p>\n

        Ngo\u00e0i m\u1eb7t h\u00e0ng tr\u00ean, nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t 0%,\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t 5%? 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 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":"

        \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o? L\u1eadp h\u00f3a \u0111\u01a1n b\u1ed5 sung, k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 5%. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 85, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22308,"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\/20923"}],"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=20923"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20923\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22308"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20923"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}