{"id":20928,"date":"2016-03-06T01:23:23","date_gmt":"2016-03-06T01:23:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20928"},"modified":"2016-03-08T11:50:52","modified_gmt":"2016-03-08T11:50:52","slug":"hoi-dap-86-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20928","title":{"rendered":"H\u1ecfi \u0110\u00e1p 86"},"content":{"rendered":"

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

C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp ho\u1ea1t \u0111\u1ed9ng l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p nh\u1eadp h\u00e0ng h\u00f3a l\u00e0 ph\u00e2n b\u00f3n c\u1ee7a 1 c\u00f4ng ty nh\u1eadp kh\u1ea9u kh\u00e1c v\u00e0 ch\u1ecbu thu\u1ebf \u0111\u1ea7u v\u00e0o 5%, v\u1eady khi c\u00f4ng ty xu\u1ea5t ra th\u00ec h\u00e0ng h\u00f3a \u0111\u00f3 ch\u1ecbu bao nhi\u00eau % thu\u1ebf \u0111\u1ea7u ra \u1ea1, theo th\u00f4ng tin m\u1edbi th\u00ec n\u0103m 2015 m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n v\u00e0 m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng n\u00f4ng nghi\u1ec7p kh\u00e1c s\u1ebd ch\u1ecbu thu\u1ebf xu\u1ea5t 0% ph\u1ea3i kh\u00f4ng \u1ea1?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 2, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t 5% c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c2. Ph\u00e2n b\u00f3n; qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n; thu\u1ed1c tr\u1eeb s\u00e2u b\u1ec7nh v\u00e0 ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng\u2026\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 3 v\u00e0o \u0110i\u1ec1u 4 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

T\u1ea1i \u0110i\u1ec1u 6, Lu\u1eadt 71\/2014\/QH13<\/a> c\u1ee7a Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u kho\u1ea3n thi h\u00e0nh nh\u01b0 sau:<\/span><\/p>\n

“1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec thu\u1ebf GTGT c\u1ee7a m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

Khi b\u1ea1n nh\u1eadp h\u00e0ng v\u00e0o, n\u1ebfu ch\u1ecbu thu\u1ebf 5%, th\u00ec khi xu\u1ea5t b\u00e1n ra trong n\u0103m 2015 l\u00e0 m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf, n\u00ean d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf \u0111\u01b0\u1ee3c g\u1ea1ch b\u1ecf.<\/span><\/p>\n

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

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 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

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

C\u00f4ng ty nh\u1eadp sp l\u00e0 ph\u00e2n b\u00f3n c\u1ee7a 1 cty nh\u1eadp kh\u1ea9u v\u00e0 ch\u1ecbu thu\u1ebf \u0111\u1ea7u v\u00e0o l\u00e0 5% v\u1eady khi cty ph\u00e2n ph\u1ed1i ra th\u1ecb tr\u01b0\u1eddng th\u00ec ch\u1ecbu bao nhi\u00eau % thu\u1ebf su\u1ea5t \u0111\u1ea7u ra?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/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 3 v\u00e0o \u0110i\u1ec1u 4 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

T\u1eeb 1\/1\/2015, m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf. V\u00ec th\u1ebf b\u1ea1n mua v\u00e0o t\u1eeb n\u0103m 2014 thu\u1ebf su\u1ea5t l\u00e0 5% nh\u01b0ng b\u00e1n ra trong n\u0103m 2015, s\u1ebd l\u00e0 m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf. D\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf tr\u00ean ho\u00e1 \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c g\u1ea1ch b\u1ecf.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i s\u1ea3n xu\u1ea5t tinh b\u1ed9t s\u1eafn, ph\u1ebf ph\u1ea9m thu h\u1ed3i l\u00e0 b\u00e3 s\u1eafn. V\u1eady C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 3 \u0111i\u1ec1u 10 th\u00f4ng t\u01b0 219 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. Nh\u01b0 v\u1eady khi b\u00e1n b\u00e3 s\u1eafn th\u00ec thu\u1ebf su\u1ea5t c\u00f3 ph\u1ea3i l\u00e0 5% kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/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> quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c2. B\u1ed5 sung kho\u1ea3n 3a \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 lo\u1ea1i 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 t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/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\u1ec3n n\u00f4ng th\u00f4n;\u201d<\/em><\/span><\/p>\n

Quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, 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 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 v\u00e0 c\u00e1c lo\u1ea1i th\u1ee9c \u0103n kh\u00e1c d\u00f9ng cho gia d\u00fac, gia c\u1ea9m, v\u1eadt nu\u00f4i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 5%.<\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC B\u1ed5 sung Kho\u1ea3n 3a v\u00e0o \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC th\u00ec t\u1eeb ng\u00e0y 01\/01\/2015 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 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

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

C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 m\u1edf 1 chi nh\u00e1nh t\u1ec9nh kh\u00e1c, h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. K\u00ea khai thu\u1ebf GTGT h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra h\u00e0ng th\u00e1ng cho chi nh\u00e1nh \u1edf chi c\u1ee5c thu\u1ebf t\u1ea1i t\u1ec9nh \u0111\u00f3. V\u1eady c\u00e1c ho\u00e1 \u0111\u01a1n GTGT mua h\u00e0ng tr\u00ean 20 tri\u1ec7u ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ec1n h\u00e0ng b\u1eb1ng s\u1ed1 t\u00e0i kho\u1ea3n c\u00f4ng ty m\u1eb9 hay kh\u00f4ng? Chi nh\u00e1nh c\u00f4ng ty c\u00f3 ph\u1ea3i m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec3 giao d\u1ecbch 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 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/08\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 15.<\/strong><\/em> \u00a0\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/em><\/strong><\/span><\/p>\n

\u2026<\/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 h\u00f3a 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 gi\u00e1 tr\u1ecb 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.<\/em><\/span><\/li>\n<\/ol>\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 s\u00e9c, \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 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).<\/em><\/span><\/li>\n<\/ol>\n

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

        \n
      1. c) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n u\u1ef7 quy\u1ec1n qua b\u00ean th\u1ee9 ba thanh to\u00e1n qua ng\u00e2n h\u00e0ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n y\u00eau c\u1ea7u b\u00ean mua thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng cho b\u00ean th\u1ee9 ba do b\u00ean b\u00e1n ch\u1ec9 \u0111\u1ecbnh) th\u00ec vi\u1ec7c thanh to\u00e1n theo u\u1ef7 quy\u1ec1n ho\u1eb7c thanh to\u00e1n cho b\u00ean th\u1ee9 ba theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n v\u00e0 b\u00ean th\u1ee9 ba l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n ho\u1eb7c th\u1ec3 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/li>\n<\/ol>\n

        Tr\u01b0\u1eddng h\u1ee3p sau khi th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n n\u00eau tr\u00ean m\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 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.\u201d<\/em><\/span><\/p>\n

        Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng mu\u1ed1n thanh to\u00e1n cho b\u00ean b\u00e1n t\u1eeb t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a c\u00f4ng ty ch\u1ee7 qu\u1ea3n th\u00ec vi\u1ec7c \u1ee7y quy\u1ec1n cho c\u00f4ng ty ch\u1ee7 qu\u1ea3n thanh to\u00e1n \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n. C\u00f4ng ty ch\u1ee7 qu\u1ea3n ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh kh\u00f4ng quy \u0111\u1ecbnh chi nh\u00e1nh ph\u1ea3i m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec3 giao d\u1ecbch. Do \u0111\u00f3,\u00a0 vi\u1ec7c chi nh\u00e1nh c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1edf ho\u1eb7c kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng l\u00e0 do nhu c\u1ea7u c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

        M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/a><\/span><\/p>\n

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

        C\u00f4ng ty t\u00f4i mua h\u00e0ng v\u1edbi gi\u00e1 tr\u1ecb ghi tr\u00ean ho\u00e1 \u0111\u01a1n l\u00e0 20.000.000 \u0111\u1ed3ng ho\u00e1 \u0111\u01a1n GTGT, v\u00e0 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho b\u00ean b\u00e1n, V\u1eady n\u1ebfu thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec c\u00f4ng ty t\u00f4i 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 theo Kho\u1ea3n 2 \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 gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

        \u201c<\/em>2.\u00a0C\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 h\u00f3a 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 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.<\/em><\/span><\/p>\n

        Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t\u00a0g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/em>\u201d<\/em><\/span><\/p>\n

        Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/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","protected":false},"excerpt":{"rendered":"

        H\u1ecfi \u0111\u00e1p 86 chia s\u1ebb c\u00e1c t\u00ecnh hu\u1ed1ng v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t 5%. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. K\u1ebf to\u00e1n Centax gi\u1edbi thi\u1ec7u c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 86, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22311,"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\/20928"}],"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=20928"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20928\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22311"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20928"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}