{"id":21007,"date":"2016-06-29T00:45:25","date_gmt":"2016-06-29T00:45:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21007"},"modified":"2016-07-29T09:40:10","modified_gmt":"2016-07-29T09:40:10","slug":"hoi-dap-113","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21007","title":{"rendered":"H\u1ecfi \u0110\u00e1p 113"},"content":{"rendered":"

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

N\u0103m 2014 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty t\u00f4i l\u1ed7 86 tri\u1ec7u \u0111\u1ed3ng. N\u0103m 2015 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty l\u00e3i 50 tri\u1ec7u \u0111\u1ed3ng. V\u1eady c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2014 kh\u00f4ng hay ph\u1ea3i t\u00ednh thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p tr\u00ean s\u1ed1 l\u00e3i c\u1ee7a n\u0103m 2015.<\/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 9 quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7 nh\u01b0 sau:<\/span><\/p>\n

“1.L\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch \u00e2m v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang.<\/em><\/span><\/p>\n

2.Doanh nghi\u1ec7p sau khi quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 b\u1ecb l\u1ed7 th\u00ec chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp (thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 tr\u1eeb thu nh\u1eadp mi\u1ec5n thu\u1ebf) c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo. Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p b\u1ea1n trong n\u0103m 2014 l\u1ed7 86 tri\u1ec7u, n\u0103m 2015 doanh nghi\u1ec7p l\u00e3i 50 tri\u1ec7u \u0111\u1ed3ng th\u00ec n\u0103m 2015 doanh nghi\u1ec7p b\u1ea1n \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 t\u1ed1i \u0111a l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng.\u00a0 S\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i b\u1ea1n theo d\u00f5i v\u00e0 chuy\u1ec3n l\u1ed7 sang c\u00e1c n\u0103m ti\u1ebfp theo, th\u1eddi gian chuy\u1ec3n l\u1ed7 kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0C\u00e1c kho\u1ea3n l\u1ed7 v\u00e0 c\u00e1ch k\u1ebft chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf TNDN<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t \u0111i\u1ec1u ho\u00e0 nhi\u1ec7t \u0111\u1ed9. C\u00f4ng ty t\u00f4i \u0111\u00e3 d\u00f9ng 20 m\u00e1y \u0111i\u1ec1u ho\u00e0 l\u1eafp v\u00e0o c\u00e1c v\u0103n ph\u00f2ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty. V\u1eady c\u00f4ng ty t\u00f4i c\u00f3 ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT cho 20 m\u00e1y \u0111i\u1ec1u ho\u00e0 \u0111\u00f3 kh\u00f4ng?<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 3 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> nh\u01b0 sau:<\/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 v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (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.)”<\/em><\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 2 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 4 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

“H\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 nh\u01b0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m, \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 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 kh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty s\u1ea3n xu\u1ea5t \u0111i\u1ec1u h\u00f2a l\u1eafp \u0111i\u1ec1u h\u00f2a v\u00e0o c\u00e1c v\u0103n ph\u00f2ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT.<\/span><\/p>\n

\u0110\u1ec3 t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 \u00a0c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT, K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/span><\/p>\n

B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i kinh doanh x\u0103ng d\u00e2\u0300u t\u01b0\u0300 n\u0103m 2010 \u0111\u00ea\u0301n nay c\u00f4ng ty t\u00f4i d\u01b0\u0323 \u0111i\u0323nh se\u0303 kh\u00f4ng kinh doanh n\u1eefa va\u0300 c\u00f4ng ty t\u00f4i co\u0300n thu\u00ea\u0301 GTGT kh\u00e2\u0301u tr\u01b0\u0300. Sau khi c\u01a1 quan thu\u00ea\u0301 quy\u00ea\u0301t toa\u0301n thu\u00ea\u0301 xong n\u00ea\u0301u co\u0300n thu\u00ea\u0301 GTGT \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300 c\u00f4ng ty t\u00f4i co\u0301 \u0111\u01b0\u01a1\u0323c nha\u0300 n\u01b0\u01a1\u0301c hoa\u0300n ti\u00ea\u0300n kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 5, \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c5. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/p>\n

Theo \u0111\u00f3, C\u00f4ng ty b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ho\u00e0n s\u1ed1 ti\u1ec1n thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/p>\n

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

\u00a0H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf GTGT m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

\u00a0X\u1eed l\u00fd thu\u1ebf GTGT khi m\u1eb7t h\u00e0ng chuy\u1ec3n t\u1eeb ch\u1ecbu thu\u1ebf sang kh\u00f4ng ch\u1ecbu thu\u1ebf<\/a><\/span><\/p>\n

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

C\u00f4ng ty \u0111i vay m\u1ed9t c\u00f4ng ty kh\u00e1c 2% m\u1ed9t th\u00e1ng, c\u00f4ng ty \u0111\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT cho c\u00f4ng ty c\u1ee7a t\u00f4i, t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y t\u00f4i \u0111\u00e3 khai b\u00e1o, v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf b\u00ecnh th\u01b0\u1eddng. T\u00f4i xin h\u1ecfi ph\u1ea7n thu\u1ebf GTGT c\u1ee7a ph\u1ea7n l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng? N\u1ebfu kh\u00f4ng t\u00f4i ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m b, Kho\u1ea3n 8, \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 GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201cb) Ho\u1ea1t \u0111\u1ed9ng cho vay ri\u00eang l\u1ebb, kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.\u201d<\/em><\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 10, Kho\u1ea3n 5 quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0 sau:<\/em><\/span><\/p>\n

“a) Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/em><\/span><\/p>\n

…..<\/em><\/span><\/p>\n

H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, kho\u1ea3n ti\u1ec1n l\u00e3i vay thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. \u0110\u01a1n v\u1ecb k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n l\u00e3i vay tr\u00ean l\u00e0 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01a1n v\u1ecb b\u1ea1n ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf GTGT (gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb).<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1ch khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf trong\u00a0b\u00e0i vi\u1ebft d\u01b0\u1edbi\u00a0\u0111\u00e2y: \u00a0H\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 t\u00f4i thu\u00ea \u0111\u1ea5t c\u1ee7a t\u1ec9nh l\u00e0m khu c\u00f4ng nghi\u1ec7p sau \u0111\u00f3 cho thu\u00ea l\u1ea1i, m\u1ed7i th\u00e1ng ch\u00fang t\u00f4i cung c\u1ea5p ph\u00ed duy tu b\u1ea3o d\u01b0\u1ee1ng cho kh\u00e1ch h\u00e0ng. V\u1eady thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 n\u00e0y l\u00e0 bao nhi\u00eau?<\/span><\/p>\n

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

C\u0103n c\u1ee9 \u0110i\u1ec1u 11 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 gi\u00e1 tr\u1ecb gia t\u0103ng, quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 11. Thu\u1ebf su\u1ea5t 10%<\/em><\/span><\/p>\n

Thu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y\u201d.<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 duy tu b\u00e3o d\u01b0\u1ee1ng trong khu c\u00f4ng nghi\u1ec7p, thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0Danh m\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 113 chia s\u1ebb t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1ec1: Quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7. Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. 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 113, 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":[2572],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21007"}],"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=21007"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21007\/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=21007"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}