{"id":20930,"date":"2016-03-06T01:35:16","date_gmt":"2016-03-06T01:35:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20930"},"modified":"2016-03-08T11:51:15","modified_gmt":"2016-03-08T11:51:15","slug":"hoi-dap-87","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20930","title":{"rendered":"H\u1ecfi \u0110\u00e1p 87"},"content":{"rendered":"

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

C\u00f4ng ty em s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng v\u00e0 c\u00f3 thi c\u00f4ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, khi xu\u1ea5t h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 cho c\u00f4ng tr\u00ecnh c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m a, Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m b, Kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a>) nh\u01b0 sau:<\/span><\/p>\n

\u201ca) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b, Kho\u1ea3n 1, \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) nh\u01b0 sau:<\/em><\/span><\/p>\n

\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 2, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>2.\u00a0<\/em><\/strong>S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0kho\u1ea3n 4 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC\u00a0nh\u01b0 sau:<\/em><\/strong><\/span><\/p>\n

\u201c<\/em>4. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/em><\/span><\/p>\n

H\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9\u00a0<\/em>nh\u01b0 h\u00e0ng h\u00f3a\u00a0<\/em>\u0111\u01b0\u1ee3c xu\u1ea5t\u00a0<\/em>\u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m<\/em>,\u00a0<\/em>\u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t trong m\u1ed9t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh\u00a0<\/em>ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung \u1ee9ng s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec\u00a0<\/em>kh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT.<\/em><\/span><\/p>\n

T<\/em>r\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m) \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng\u00a0<\/em>h\u00f3a<\/em>, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec khi ho\u00e0n th\u00e0nh, nghi\u1ec7m thu, b\u00e0n giao, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.\u201d\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty b\u1ea1n xu\u1ea5t v\u1eadt li\u1ec7u ph\u1ee5c v\u1ee5 cho thi c\u00f4ng c\u00f4ng tr\u00ecnh th\u00ec kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t v\u1eadt li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 lu\u00e2n chuy\u1ec3n h\u00e0ng h\u00f3a n\u1ed9i b\u1ed9.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\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 2: <\/strong><\/span><\/p>\n

Li\u00ean 3 c\u1ee7a d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 k\u00ea khai thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m c, Kho\u1ea3n 1, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>c) T\u00ean li\u00ean h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

Li\u00ean h\u00f3a \u0111\u01a1n l\u00e0 c\u00e1c t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n. M\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 t\u1eeb 2 li\u00ean tr\u1edf l\u00ean v\u00e0 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 9 li\u00ean, trong \u0111\u00f3:<\/em><\/span><\/p>\n

+ Li\u00ean 1: L\u01b0u.<\/em><\/span><\/p>\n

+ Li\u00ean 2: Giao cho ng\u01b0\u1eddi mua.<\/em><\/span><\/p>\n

C\u00e1c li\u00ean t\u1eeb li\u00ean th\u1ee9 3 tr\u1edf \u0111i \u0111\u01b0\u1ee3c \u0111\u1eb7t t\u00ean theo c\u00f4ng d\u1ee5ng c\u1ee5 th\u1ec3 m\u00e0 ng\u01b0\u1eddi t\u1ea1o h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh. Ri\u00eang h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb ph\u1ea3i c\u00f3 3 li\u00ean, trong \u0111\u00f3 li\u00ean 3 l\u00e0 li\u00ean l\u01b0u t\u1ea1i c\u01a1 quan thu\u1ebf.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1o, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u00f3 t\u1eeb 3 li\u00ean tr\u1edf l\u00ean, trong \u0111\u00f3, giao cho ng\u01b0\u1eddi mua 2 li\u00ean: li\u00ean 2 \u201cgiao cho ng\u01b0\u1eddi mua\u201d v\u00e0 m\u1ed9t li\u00ean d\u00f9ng \u0111\u1ec3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng ch\u1ec9 t\u1ea1o h\u00f3a \u0111\u01a1n 2 li\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua t\u00e0i s\u1ea3n thu\u1ed9c lo\u1ea1i ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng (\u00f4 t\u00f4, xe m\u00e1y\u2026) v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n m\u00e0 li\u00ean 2 c\u1ee7a h\u00f3a \u0111\u01a1n ph\u1ea3i l\u01b0u t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd t\u00e0i s\u1ea3n (v\u00ed d\u1ee5: c\u01a1 quan c\u00f4ng an\u2026) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb sau \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf, quy\u1ebft to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh: Li\u00ean 2 h\u00f3a \u0111\u01a1n (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi b\u00e1n), ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh, bi\u00ean lai tr\u01b0\u1edbc b\u1ea1 (li\u00ean 2, b\u1ea3n ch\u1ee5p) li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n th\u00ec li\u00ean 2 l\u00e0 li\u00ean giao cho ng\u01b0\u1eddi mua. C\u00f4ng ty ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n GTGT li\u00ean 2 \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n GTGT th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea3n sao c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi b\u00e1n k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n \u0111\u1ec3 k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 24, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC. Li\u00ean 3 c\u1ee7a h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT.<\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan:C\u00f4ng v\u0103n 5047\/TCT-CS ng\u00e0y 30\/11\/2015 v\u1ec1 H\u00f3a \u0111\u01a1n GTGT<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb khi xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c<\/a><\/span><\/p>\n

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

Khi n\u1ed9p ti\u1ec1n \u0111i\u1ec7n kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n m\u00e0 chi tr\u1ea3 ch\u1ec9 d\u1ef1a v\u00e0o gi\u1ea5y b\u00e1o ti\u1ec1n \u0111i\u1ec7n, khi k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 \u0111\u01b0\u1ee3c d\u1ef1a v\u00e0o gi\u1ea5y b\u00e1o ti\u1ec1n \u0111i\u1ec7n \u0111\u1ec3 k\u00ea khai 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 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 gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/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<\/strong><\/em><\/span><\/p>\n

1.C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u 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.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty b\u1ea1n khi n\u1ed9p ti\u1ec1n \u0111i\u1ec7n kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n m\u00e0 ch\u1ec9 d\u1ef1a v\u00e0o gi\u1ea5y b\u00e1o ti\u1ec1n \u0111i\u1ec7n th\u00ec khi khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc t\u00ecm hi\u1ec1u th\u00eam v\u1ec1\u00a0\u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb t\u1ea1i\u00a0\u0111\u00e2y:\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

B\u00e0i vi\u1ebft li\u00ean quan :Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n ti\u1ec1n n\u01b0\u1edbc mang t\u00ean ch\u1ee7 nh\u00e0<\/a><\/span><\/p>\n

M\u1eabu b\u1ea3ng k\u00ea thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc<\/a><\/span><\/p>\n

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

\u0110\u01a1n v\u1ecb t\u00f4i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng do C\u00f4ng ty Viettel cung c\u1ea5p, nh\u01b0ng trong \u0111\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u00e0ng th\u00e1ng \u0111\u01a1n v\u1ecb t\u00f4i \u0111\u0103ng k\u00fd \u0111\u1ecba ch\u1ec9 c\u1ee7a V\u0103n ph\u00f2ng, V\u0103n ph\u00f2ng n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd trong gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh. V\u1eady h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 h\u1ee3p l\u1ec7 kh\u00f4ng? C\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 16\u00a0nh\u01b0 sau:<\/em><\/span><\/p>\n

\u201cb) Ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d, \u201ct\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua\u201d<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i ghi \u0111\u00fang ti\u00eau th\u1ee9c \u201cm\u00e3 s\u1ed1 thu\u1ebf\u201d c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n.<\/em><\/span><\/p>\n

Ti\u00eau th\u1ee9c \u201ct\u00ean, \u0111\u1ecba ch\u1ec9\u201d c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i vi\u1ebft \u0111\u1ea7y \u0111\u1ee7, tr\u01b0\u1eddng h\u1ee3p vi\u1ebft t\u1eaft th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0: “Ph\u01b0\u1eddng” th\u00e0nh “P”; “Qu\u1eadn” th\u00e0nh “Q”, “Th\u00e0nh ph\u1ed1” th\u00e0nh “TP”, “Vi\u1ec7t Nam” th\u00e0nh “VN” ho\u1eb7c “C\u1ed5 ph\u1ea7n” l\u00e0 “CP”, “Tr\u00e1ch nhi\u1ec7m H\u1eefu h\u1ea1n” th\u00e0nh “TNHH”, “khu c\u00f4ng nghi\u1ec7p” th\u00e0nh “KCN”, “s\u1ea3n xu\u1ea5t” th\u00e0nh “SX”, “Chi nh\u00e1nh” th\u00e0nh “CN”\u2026 nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3, qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng th\u00ec ghi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh.\u201d\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 15, \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 GTGT \u0111\u1ea7u v\u00e0o c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>15.\u00a0<\/strong>C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p:<\/em><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n GTGT s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng ghi thu\u1ebf GTGT (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c d\u00f9ng h\u00f3a \u0111\u01a1n GTGT ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT);<\/em><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n;<\/em><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u n\u00e0y);<\/em><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT gi\u1ea3, h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a, h\u00f3a \u0111\u01a1n kh\u1ed1ng (kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00e8m theo);<\/em><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n ghi gi\u00e1 tr\u1ecb kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua, b\u00e1n ho\u1eb7c trao \u0111\u1ed5i.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, h\u00f3a \u0111\u01a1n ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u1ea3 ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua th\u00ec m\u1edbi h\u1ee3p l\u1ec7.\u00a0 Tr\u01b0\u1eddng h\u1ee3p v\u0103n ph\u00f2ng c\u1ee7a C\u00f4ng ty b\u1ea1n ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh n\u00ean s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT do h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/p>\n

\u0110\u1ec3 l\u1eadp\u00a0\u0111\u01b0\u1ee3c h\u00f3a\u00a0\u0111\u01a1n h\u1ee3p l\u1ec7, c\u1ea7n bi\u1ebft c\u00e1ch l\u1eadp h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111\u00fang, m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

C\u00f4ng ty c\u00f3 xu\u1ea5t h\u00e0ng ra n\u01b0\u1edbc ngo\u00e0i, nh\u01b0ng khi kh\u00e1ch h\u00e0ng nh\u1eadn h\u00e0ng b\u00e1o c\u00f3 1 s\u1ed1 s\u1ea3n ph\u1ea9m l\u1ed7i, v\u00ec \u0111i\u1ec1u ki\u1ec7n v\u1eadn chuy\u1ec3n xa n\u00ean c\u00f4ng ty kh\u00f4ng v\u1eadn chuy\u1ec3n 1 s\u1ed1 h\u00e0ng l\u1ed7i v\u1ec1 do chi ph\u00ed v\u1eadn chuy\u1ec3n l\u1edbn. Nh\u01b0ng n\u1ebfu kh\u00f4ng v\u1eadn chuy\u1ec3n s\u1ed1 h\u00e0ng l\u1ed7i v\u1ec1 th\u00ec b\u00ean H\u1ea3i quan kh\u00f4ng cho m\u1edf t\u1edd khai \u0111\u1ec3 xu\u1ea5t b\u00f9 h\u00e0ng l\u1ed7i cho kh\u00e1ch h\u00e0ng. V\u1eady s\u1ed1 h\u00e0ng xu\u1ea5t b\u00f9 kh\u00f4ng c\u00f3 t\u1edd khai h\u1ea3i quan \u0111\u1ec3 ch\u1ee9ng minh l\u00e0 h\u00e0ng xu\u1ea5t b\u00f9 th\u00ec c\u00f4ng ty c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT cho s\u1ed1 h\u00e0ng xu\u1ea5t b\u00f9 hay kh\u00f4ng hay v\u1eabn t\u00ednh v\u00e0o h\u00e0ng xu\u1ea5t kh\u1ea9u thu\u1ebf su\u1ea5t 0%?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 2, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0%\u00a0c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c2.\u00a0\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%:<\/em><\/span><\/p>\n

    \n
  1. a) \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.<\/em><\/span><\/p>\n

    Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a b\u00e1n m\u00e0 \u0111i\u1ec3m giao, nh\u1eadn h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam, c\u01a1 s\u1edf kinh doanh (b\u00ean b\u00e1n) ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c giao, nh\u1eadn h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a k\u00fd v\u1edbi b\u00ean b\u00e1n h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i; h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng h\u00f3a k\u00fd v\u1edbi b\u00ean mua h\u00e0ng; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao, nh\u1eadn \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, v\u1eadn \u0111\u01a1n, phi\u1ebfu \u0111\u00f3ng g\u00f3i, gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9\u2026; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng g\u1ed3m: ch\u1ee9ng t\u1eeb qua ng\u00e2n h\u00e0ng c\u1ee7a c\u01a1 s\u1edf kinh doanh thanh to\u00e1n cho b\u00ean b\u00e1n h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a b\u00ean mua h\u00e0ng h\u00f3a thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec n\u1ebfu l\u00f4 h\u00e0ng xu\u1ea5t b\u00f9 kh\u00f4ng 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 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%.<\/span><\/p>\n

    B\u00e0i vi\u1ebft li\u00ean quan:\u00a0C\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i m\u1edf t\u1edd khai h\u1ea3i quan<\/a><\/span><\/p>\n

    \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Khi xu\u1ea5t h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 cho c\u00f4ng tr\u00ecnh c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng? Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% . K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 87, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22312,"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\/20930"}],"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=20930"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20930\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22312"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20930"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}