{"id":21005,"date":"2016-06-29T00:45:54","date_gmt":"2016-06-29T00:45:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21005"},"modified":"2016-07-29T09:36:05","modified_gmt":"2016-07-29T09:36:05","slug":"hoi-dap-112","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21005","title":{"rendered":"H\u1ecfi \u0110\u00e1p 112"},"content":{"rendered":"

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

Doanh nghi\u1ec7p c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng c\u00f4ng nh\u1eadt v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng v\u1edbi m\u1ee9c l\u01b0\u01a1ng l\u00e0 3.000.000 \u0111\u1ed3ng\/th\u00e1ng. V\u1eady doanh nghi\u1ec7p c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 26, Kho\u1ea3n 1, \u0110i\u1ec3m c quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n.”<\/em><\/span><\/p>\n

\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p ph\u1ea3i l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN cho nh\u1eefng c\u00e1 nh\u00e2n n\u00e0y v\u1edbi t\u01b0 c\u00e1ch l\u00e0 t\u1ed5 ch\u1ee9c chi tr\u1ea3.<\/span><\/p>\n

\u0110\u1ec3 t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 nh\u1eefng kho\u1ea3n thu v\u00e0\u00a0\u0111\u1ed1i n\u00e0o n\u00e0o kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft: \u00a0Nh\u1eefng kho\u1ea3n thu, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p thu\u00ea nh\u00e0 chung c\u01b0 l\u00e0m v\u0103n ph\u00f2ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng? V\u00e0 chi ph\u00ed thu\u00ea h\u00e0ng th\u00e1ng c\u1ee7a doanh nghi\u1ec7p l\u00e0 5tr\/ th\u00e1ng c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i kh\u00f4ng?<\/span><\/p>\n

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

Doanh nghi\u1ec7p thu\u00ea chung c\u01b0, v\u00e0 \u0111\u01b0\u1ee3c ghi r\u00f5 \u0111\u1ecba ch\u1ec9 trong gi\u1ea5y ph\u00e9p kinh doanh, th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Ng\u01b0\u1eddi cho thu\u00ea nh\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, n\u1ebfu kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

Ti\u1ec1n thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

Chi ph\u00ed s\u1eeda ch\u1eefa v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng \u0111i thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

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

Chi h\u1ed7 tr\u1ee3 khuy\u1ebfn h\u1ecdc, khuy\u1ebfn t\u00e0i cho h\u1ed9i khuy\u1ebfn h\u1ecdc c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed kh\u00f4ng? N\u1ebfu \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec ngo\u00e0i bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u00f2n th\u00eam th\u1ee7 t\u1ee5c g\u00ec?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.23 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“2.23. Chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y:<\/em><\/span><\/p>\n

a) T\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c g\u1ed3m: t\u00e0i tr\u1ee3 cho c\u00e1c tr\u01b0\u1eddng h\u1ecdc c\u00f4ng l\u1eadp, d\u00e2n l\u1eadp v\u00e0 t\u01b0 th\u1ee5c thu\u1ed9c h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c m\u00e0 kho\u1ea3n t\u00e0i tr\u1ee3 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n trong c\u00e1c tr\u01b0\u1eddng h\u1ecdc; T\u00e0i tr\u1ee3 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ph\u1ee5c v\u1ee5 gi\u1ea3ng d\u1ea1y, h\u1ecdc t\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a tr\u01b0\u1eddng h\u1ecdc; T\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a tr\u01b0\u1eddng; T\u00e0i tr\u1ee3 h\u1ecdc b\u1ed5ng cho h\u1ecdc sinh, sinh vi\u00ean thu\u1ed9c c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Gi\u00e1o d\u1ee5c (t\u00e0i tr\u1ee3 tr\u1ef1c ti\u1ebfp cho h\u1ecdc sinh, sinh vi\u00ean ho\u1eb7c th\u00f4ng qua c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, th\u00f4ng qua c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt); T\u00e0i tr\u1ee3 cho c\u00e1c cu\u1ed9c thi v\u1ec1 c\u00e1c m\u00f4n h\u1ecdc \u0111\u01b0\u1ee3c gi\u1ea3ng d\u1ea1y trong tr\u01b0\u1eddng h\u1ecdc m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia d\u1ef1 thi l\u00e0 ng\u01b0\u1eddi h\u1ecdc; t\u00e0i tr\u1ee3 \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00e1c Qu\u1ef9 khuy\u1ebfn h\u1ecdc gi\u00e1o d\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o.<\/em><\/span><\/p>\n

b) H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c g\u1ed3m: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u01a1 s\u1edf kinh doanh l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c h\u1ee3p ph\u00e1p l\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3, h\u1ecdc sinh, sinh vi\u00ean (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) nh\u1eadn t\u00e0i tr\u1ee3 (theo m\u1eabu s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y); k\u00e8m theo h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu kho\u1ea3n chi cho gi\u00e1o d\u1ee5c \u0111\u00fang c\u00e1c \u0111\u1ed5i t\u01b0\u1ee3ng theo quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Ch\u1ee9ng t\u1eeb g\u1ed3m c\u00f3 bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 ,k\u00e8m theo h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

Ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/span><\/p>\n

Kho\u1ea3n chi ph\u1ee5 c\u1ea5p ti\u1ec1n x\u0103ng xe, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i \u1edf m\u1ee9c n\u00e0o th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec thang m\u00e1y cho c\u00e1c t\u00f2a nh\u00e0 cao t\u1ea7ng. Trong n\u0103m 2015 C\u00f4ng ty c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec thang m\u00e1y trong v\u00f2ng 5 n\u0103m v\u1edbi m\u1ed9t kh\u00e1ch h\u00e0ng. Kh\u00e1ch h\u00e0ng \u0111\u00e3 thanh to\u00e1n ngay to\u00e0n b\u1ed9 ti\u1ec1n d\u1ecbch v\u1ee5 c\u1ee7a 5 n\u0103m. C\u00f4ng ty t\u00f4i mu\u1ed1n x\u00e1c \u0111\u1ecbnh to\u00e0n b\u1ed9 kho\u1ea3n doanh thu \u0111\u00e3 nh\u1eadn n\u00e0y v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m 2015 c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng hay ph\u1ea3i ph\u00e2n b\u1ed5 doanh thu theo s\u1ed1 n\u0103m cung c\u1ea5p d\u1ecbch v\u1ee5?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 1, \u0110i\u1ec3m c quy \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch h\u00e0ng tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a s\u1ed1 n\u0103m thu ti\u1ec1n tr\u01b0\u1edbc chia (:) cho s\u1ed1 n\u0103m thu ti\u1ec1n tr\u01b0\u1edbc.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty b\u1ea1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ph\u00e2n b\u1ed5 doanh thu \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u00f3 trong v\u00f2ng 5 n\u0103m ho\u1eb7c c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh to\u00e0n b\u1ed9 doanh thu \u0111\u00f3 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m 2015.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0Quy \u0111\u1ecbnh v\u1ec1 doanh thu t\u00ednh thu\u1ebf cho thu\u00ea nh\u00e0 tr\u1ea3 tr\u01b0\u1edbc nhi\u1ec1u k\u1ef3<\/a><\/span><\/p>\n

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

Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC <\/a>th\u00ec h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng n\u1ebfu thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Trong th\u00e1ng 2 v\u00e0 th\u00e1ng 4 n\u0103m 2014 tr\u01b0\u1edbc khi Th\u00f4ng t\u01b0 78 \u0111\u01b0\u1ee3c ban h\u00e0nh c\u00f4ng ty t\u00f4i c\u00f3 02 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, gi\u00e1 tr\u1ecb m\u1ed7i l\u1ea7n mua h\u00e0ng \u0111\u1ec1u h\u01a1n 20 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u00f4ng ty t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh 2 ho\u00e1 \u0111\u01a1n tr\u00ean v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2014 hay kh\u00f4ng?<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c<\/strong>1.<\/strong> Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/em><\/span><\/p>\n

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

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em><\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/em><\/span><\/p>\n

…<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean hai h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f4ng ty b\u1ea1n \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 78\/2014\/TT-BTC <\/a>c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ( Ng\u00e0y 2\/8\/2014) th\u00ec kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

\u00a0Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015: K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf, nh\u01b0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/a><\/span><\/p>\n

Ng\u01b0\u1eddi mua h\u00e0ng c\u00f3 th\u1ec3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, n\u1ebfu kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 112 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1ec1: Khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. K\u1ebf to\u00e1n Centax gi\u1edbi thi\u1ec7u c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 112, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":23421,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2571],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21005"}],"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=21005"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21005\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23421"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21005"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}