{"id":20932,"date":"2016-03-07T03:12:46","date_gmt":"2016-03-07T03:12:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20932"},"modified":"2016-03-08T11:51:39","modified_gmt":"2016-03-08T11:51:39","slug":"hoi-dap-88","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20932","title":{"rendered":"H\u1ecfi \u0110\u00e1p 88"},"content":{"rendered":"

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

\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u th\u00ec Doanh nghi\u1ec7p \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1ed1 t\u00e0i kho\u1ea3n v\u1edbi c\u01a1 quan thu\u1ebf. V\u1eady C\u00f4ng ty ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf v\u1ec1 thanh to\u00e1n qua ng\u00e2n h\u00e0ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 3, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>3. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/em><\/span><\/p>\n

    \n
  1. a) Thanh to\u00e1n qua ng\u00e2n h\u00e0ng l\u00e0 vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean nh\u1eadp kh\u1ea9u sang t\u00e0i kho\u1ea3n mang t\u00ean b\u00ean xu\u1ea5t kh\u1ea9u m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng. Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n l\u00e0 gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n ch\u1eadm tr\u1ea3, ph\u1ea3i c\u00f3 th\u1ecfa thu\u1eadn ghi trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c v\u00e0 b\u00ean nh\u1eadn \u1ee7y th\u00e1c ph\u1ea3i thanh to\u00e1n ti\u1ec1n h\u00e0ng xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng cho b\u00ean \u1ee7y th\u00e1c. Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho b\u00ean \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec b\u00ean \u1ee7y th\u00e1c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 vi\u1ec7c thanh to\u00e1n nh\u01b0 tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.\u201d<\/em><\/span><\/li>\n<\/ol>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u l\u00e0 vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean nh\u1eadp kh\u1ea9u sang t\u00e0i kho\u1ea3n mang t\u00ean b\u00ean xu\u1ea5t kh\u1ea9u m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng. Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n l\u00e0 gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean nh\u1eadp kh\u1ea9u v\u00e0 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

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

    Nh\u1eefng h\u1eadu qu\u1ea3 khi kh\u00f4ng \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan Thu\u1ebf<\/a><\/span><\/p>\n

    N\u0103m 2015: C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd MST v\u00e0 th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/a><\/span><\/p>\n

    Thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean b\u00e1n kh\u00f4ng \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

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

    C\u00f4ng ty gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u. Kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u do b\u1ecb l\u1ed7i. C\u00f4ng ty \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u l\u1ea1i l\u00f4 h\u00e0ng n\u00e0y \u0111\u1ec3 s\u1eeda l\u1ea1i h\u00e0ng v\u00e0 sau \u0111\u00f3 s\u1ebd t\u00e1i xu\u1ea5t kh\u1ea9u l\u1ea1i l\u00f4 h\u00e0ng n\u00e0y. V\u1eady c\u00f4ng ty c\u00f3 ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 ho\u00e0n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u b\u1ecb tr\u1ea3 l\u1ea1i kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15, \u0110i\u1ec1u 16, kho\u1ea3n 4 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013; kho\u1ea3n 4 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 94\/2010\/TT-BTC ng\u00e0y 30\/6\/2010 v\u00e0 \u0110i\u1ec1u 55 Th\u00f4ng t\u01b0 s\u1ed1 128\/2013\/TT-BTC ng\u00e0y 10\/9\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 C\u00f4ng v\u0103n s\u1ed1 2354\/TCT-KK ng\u00e0y 23\/6\/2014 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec C\u00f4ng ty s\u1ebd b\u1ecb ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 ho\u00e0n c\u1ee7a l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i.<\/span><\/p>\n

    \u00a0N\u1ebfu C\u00f4ng ty l\u1eadp th\u1ee7 t\u1ee5c \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 55 Th\u00f4ng t\u01b0 s\u1ed1 128\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau tr\u00ean v\u00e0 ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u00f4 h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u00e3 th\u1ef1c t\u00e1i xu\u1ea5t th\u00ec s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf GTGT b\u1ecb thu h\u1ed3i n\u00e0y theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    B\u00e0i vi\u1ebft li\u00ean quan:\u00a0X\u1eed l\u00fd khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a cho b\u00ean b\u00e1n<\/a><\/span><\/p>\n

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

    C\u00f4ng ty em c\u00f3 s\u1ea3n xu\u1ea5t ch\u00e8 \u0111en s\u01a1 ch\u1ebf (ch\u00e8 l\u00e0m qua c\u00e1c c\u00f4ng \u0111o\u1ea1n h\u00e9o, v\u00f2, l\u00ean men, s\u1ea5y kh\u00f4), ch\u00e8 n\u00e0y ch\u01b0a d\u00f9ng u\u1ed1ng \u0111\u01b0\u1ee3c. Khi b\u00e1n cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ch\u00e8 th\u00e0nh ph\u1ea9m ( th\u00e0nh ch\u00e8 u\u1ed1ng \u0111\u01b0\u1ee3c) th\u00ec c\u00f4ng ty em ph\u1ea3i xu\u1ea5t b\u00e1n c\u00f9ng v\u1edbi thu\u1ebf su\u1ea5t 0%, hay 10% \u1ea1? V\u00e0 c\u00f3 v\u0103n b\u1ea3n n\u00e0o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf cho ng\u00e0nh ch\u00e8 ngo\u00e0i th\u00f4ng t\u01b0 219\/2013\/TT-BTC kh\u00f4ng \u1ea1?<\/span><\/p>\n

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

    T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC <\/a>ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt thu\u1ebf GTGT, c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

    \u201cC\u00e1c s\u1ea3n ph\u1ea9m m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, xay, xay b\u1ecf v\u1ecf, x\u00e1t b\u1ecf v\u1ecf, t\u00e1ch h\u1ea1t, t\u00e1ch c\u1ecdng, c\u1eaft, \u01b0\u1edbp mu\u1ed1i, b\u1ea3o qu\u1ea3n l\u1ea1nh (\u01b0\u1edbp l\u1ea1nh, \u0111\u00f4ng l\u1ea1nh), b\u1ea3o qu\u1ea3n b\u1eb1ng kh\u00ed sunfuro, b\u1ea3o qu\u1ea3n theo ph\u01b0\u01a1ng th\u1ee9c cho h\u00f3a ch\u1ea5t \u0111\u1ec3 tr\u00e1nh th\u1ed1i r\u1eefa, ng\u00e2m trong dung d\u1ecbch l\u01b0u hu\u1ef3nh ho\u1eb7c ng\u00e2m trong dung d\u1ecbch b\u1ea3o qu\u1ea3n kh\u00e1c v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.”<\/em><\/span><\/p>\n

    T\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a>, c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

    “5. 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, thu\u1ef7 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 ho\u00e1 \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, thu\u1ef7 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.”<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, s\u1ea3n ph\u1ea9m ch\u00e8 qua s\u01a1 ch\u1ebf (h\u00ecnh th\u1ee9c s\u01a1 ch\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 n\u00eau tr\u00ean) 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 ho\u00e1 \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.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p b\u00e1n s\u1ea3n ph\u1ea9m ch\u00e8 s\u01a1 ch\u1ebf 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%.<\/span><\/p>\n

    M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/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

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

    Ng\u00e0y 10\/09 c\u00f4ng ty em mua h\u00e0ng c\u1ee7a c\u00f4ng ty A v\u00e0 c\u00f4ng ty A \u0111\u00e3 xu\u1ea5t 2 h\u00f3a \u0111\u01a1n c\u00f9ng m\u1ed9t ng\u00e0y. T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a 2 h\u00f3a \u0111\u01a1n tr\u00ean 20tr. \u0110\u1ebfn ng\u00e0y 10\/12 c\u00f4ng ty em \u0111\u00e3 xu\u1ea5t tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n l\u00f4 h\u00e0ng v\u00e0 c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n cho h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i. V\u1eady C\u00f4ng ty em thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i sau khi tr\u1eeb \u0111i gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i (s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n d\u01b0\u1edbi 20 tri\u1ec7u) th\u00ec c\u00f4ng ty em c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 ti\u1ec1n c\u1ee7a 2 h\u00f3a \u0111\u01a1n \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 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 c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    \u201c<\/em>5. Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i 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. Nh\u00e0 cung c\u1ea5p l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, tr\u1ef1c ti\u1ebfp khai v\u00e0 n\u1ed9p thu\u1ebf GTGT.<\/em><\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 c\u00e1c c\u1eeda h\u00e0ng l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c s\u1eed d\u1ee5ng chung m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 s\u1edf kinh doanh, tr\u00ean ho\u00e1 \u0111\u01a1n c\u00f3 ti\u00eau th\u1ee9c \u201cC\u1eeda h\u00e0ng s\u1ed1\u201d \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c c\u1eeda h\u00e0ng c\u1ee7a c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00f3 \u0111\u00f3ng d\u1ea5u treo c\u1ee7a t\u1eebng c\u1eeda h\u00e0ng th\u00ec m\u1ed7i c\u1eeda h\u00e0ng l\u00e0 m\u1ed9t nh\u00e0 cung c\u1ea5p.\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, h\u00e0ng h\u00f3a c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. N\u1ebfu c\u00f4ng ty b\u1ea1n \u0111\u00e3 tr\u1ea3 l\u1ea1i s\u1ed1 h\u00e0ng \u0111\u00e3 mua trong ng\u00e0y, s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n ch\u1ec9 c\u00f2n d\u01b0\u1edbi 20tr , th\u00ec \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho b\u00ean b\u00e1n m\u00e0 v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 h\u00e0ng th\u1ef1c mua<\/span><\/p>\n

    M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0\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

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

    C\u00f4ng ty em th\u00e1ng 9 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o 100 tri\u1ec7u, em \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00e1ng 9 nh\u01b0ng \u0111\u1ebfn h\u1ebft th\u00e1ng 12 c\u00f4ng ty em m\u1edbi thanh to\u00e1n qua ng\u00e2n h\u00e0ng h\u00f3a \u0111\u01a1n n\u00e0y m\u1edbi 70 tri\u1ec7u \u0111\u1ed3ng, c\u00f2n l\u1ea1i 30 tri\u1ec7u ch\u01b0a thanh to\u00e1n qua ng\u00e2n h\u00e0ng. V\u1eady trong th\u00e1ng 12 em \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 ti\u1ec1n 30 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 k\u00ea khai trong th\u00e1ng 9 nh\u01b0 th\u1ebf n\u00e0o?<\/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 c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    \u201c<\/em>c) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/em><\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb).\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty b\u1ea1n v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 30 tri\u1ec7u ch\u01b0a thanh to\u00e1n qua ng\u00e2n h\u00e0ng. \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng b\u1ea1n kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng b\u1ea1n ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb).<\/span><\/p>\n

    V\u1eady c\u00e1ch l\u00e0m 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 k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n

    H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    H\u1ecfi \u0110\u00e1p 88 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22313,"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\/20932"}],"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=20932"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20932\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22313"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20932"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}