{"id":21009,"date":"2016-06-30T00:45:10","date_gmt":"2016-06-30T00:45:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21009"},"modified":"2016-06-30T02:07:12","modified_gmt":"2016-06-30T02:07:12","slug":"hoi-dap-114","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21009","title":{"rendered":"H\u1ecfi \u0110\u00e1p 114"},"content":{"rendered":"

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

Nh\u00e0 \u0111\u1ea7u t\u01b0 H\u00e0n Qu\u1ed1c vay v\u1ed1n t\u1eeb Ng\u00e2n h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u H\u00e0n Qu\u1ed1c th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u00e3i su\u1ea5t tr\u1ea3 ng\u00e2n h\u00e0ng kh\u00f4ng?<\/span><\/p>\n

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

Theo Kho\u1ea3n 3, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 8 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

“C\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, kinh doanh ch\u1ee9ng kho\u00e1n sau \u0111\u00e2y:<\/em><\/span><\/p>\n

    \n
  1. a) D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng g\u1ed3m c\u00e1c h\u00ecnh th\u1ee9c:<\/em><\/span><\/li>\n<\/ol>\n

    – Cho vay<\/em>; <\/span><\/p>\n

    ….”<\/span><\/p>\n

    C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean, tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 H\u00e0n Qu\u1ed1c vay v\u1ed1n t\u1eeb Ng\u00e2n h\u00e0ng H\u00e0n Qu\u1ed1c th\u00ec kho\u1ea3n l\u00e3i do Ng\u00e2n h\u00e0ng H\u00e0n Qu\u1ed1c nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

    M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0X\u1eed l\u00fd thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n mua tr\u01b0\u1edbc khi n\u1ed9p M\u1eabu 06\/GTGT<\/a><\/span><\/p>\n

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

    C\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n implant (ch\u00e2n tr\u1ee5 r\u0103ng, ch\u1ed1t ch\u00e2n r\u0103ng) v\u00e0 c\u00e1c b\u1ed9 d\u1ee5ng c\u1ee5 ph\u1eabu thu\u1eadt (nh\u01b0 m\u00e1y khoan \u0111\u1ec3 c\u1eafm implant), m\u0169i khoan, motor (\u0111i k\u00e8m theo m\u00e1y khoan). V\u1eady khi c\u00f4ng ty b\u00e1n h\u00e0ng th\u00ec ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT theo thu\u1ebf su\u1ea5t bao nhi\u00eau %?<\/span><\/p>\n

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

    Theo Kho\u1ea3n 8, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 9, Kho\u1ea3n 11 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 5% nh\u01b0 sau:<\/span><\/p>\n

    \u201c8. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0Kho\u1ea3n 11 \u0110i\u1ec1u 10\u00a0nh\u01b0 sau:<\/em><\/strong><\/span><\/p>\n

    \u201c11. Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf g\u1ed3m m\u00e1y m\u00f3c v\u00e0 d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho y t\u1ebf nh\u01b0: c\u00e1c lo\u1ea1i m\u00e1y soi, chi\u1ebfu, ch\u1ee5p d\u00f9ng \u0111\u1ec3 kh\u00e1m, ch\u1eefa b\u1ec7nh; c\u00e1c thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng \u0111\u1ec3 m\u1ed5, \u0111i\u1ec1u tr\u1ecb v\u1ebft th\u01b0\u01a1ng, \u00f4 t\u00f4 c\u1ee9u th\u01b0\u01a1ng; d\u1ee5ng c\u1ee5 \u0111o huy\u1ebft \u00e1p, tim, m\u1ea1ch, d\u1ee5ng c\u1ee5 truy\u1ec1n m\u00e1u; b\u01a1m kim ti\u00eam; d\u1ee5ng c\u1ee5 ph\u00f2ng tr\u00e1nh thai v\u00e0 c\u00e1c d\u1ee5ng c\u1ee5, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho y t\u1ebf kh\u00e1c theo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf.\u201d\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m implant (ch\u00e2n tr\u1ee5 r\u0103ng, ch\u1ed1t ch\u00e2n r\u0103ng) v\u00e0 c\u00e1c b\u1ed9 d\u1ee5ng c\u1ee5 ph\u1eabu thu\u1eadt (nh\u01b0 m\u00e1y khoan \u0111\u1ec3 c\u1eafm implant), m\u0169i khoan, motor (\u0111i k\u00e8m theo m\u00e1y khoan) c\u1ee7a C\u00f4ng ty \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn l\u00e0 thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 5%. N\u1ebfu c\u00e1c s\u1ea3n ph\u1ea9m tr\u00ean kh\u00f4ng ph\u1ea3i l\u00e0 thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u00ea su\u1ea5t thu\u1ebf GTGT l\u00e0 10%. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn l\u00e0 thi\u1ebft b\u1ecb y t\u1ebf th\u00ec n\u1ebfu C\u00f4ng ty \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT ghi thu\u1ebf su\u1ea5t 10% th\u00ec \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 thu\u1ebf su\u1ea5t 5%.<\/span><\/p>\n

    M\u1eddi b\u1ea1n 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 3: <\/strong><\/span><\/p>\n

    C\u00f4ng ty ch\u00fang t\u00f4i l\u00e0m giao nh\u1eadn v\u00e0 k\u00ea khai thu\u1ebf h\u1ea3i quan, c\u00f3 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, … cho \u0111\u1ea1i l\u00fd \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam. V\u1eady c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0%?<\/span><\/p>\n

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

    Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 9, Kho\u1ea3n 1,2 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 0% nh\u01b0 sau:<\/span><\/p>\n

    “b) D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u bao g\u1ed3m d\u1ecbch v\u1ee5 cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf trong khu phi thu\u1ebf quan v\u00e0 ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan.<\/em><\/span><\/p>\n

    C\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ng\u00f2ai l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf ngo\u00e0i Vi\u1ec7t Nam trong th\u1eddi gian di\u1ec5n ra vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/em><\/span><\/p>\n

    ……<\/em><\/span><\/p>\n

      \n
    1. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%:<\/em><\/span><\/li>\n
    2. b) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u:<\/em><\/span><\/li>\n<\/ol>\n

      – C\u00f3 h\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan;<\/em><\/span><\/p>\n

      – C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n d\u1ecbch v\u1ee5 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\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean,\u00a0d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p cho c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, nh\u01b0ng th\u1ef1c hi\u1ec7n \u1edf Vi\u1ec7t nam, n\u00ean kh\u00f4ng ph\u1ea3i l\u00e0 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e010%<\/span><\/p>\n

      M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft v\u1ec1\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0\u00a0\u0111i\u1ec1u ki\u1ec7n\u00a0\u0111\u1ec3 k\u00ea khai thu\u1ebf\u00a0GTGT v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 0%.<\/span><\/p>\n

      \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/a><\/span><\/p>\n

      \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% \u0111\u1ed1i v\u1edbi v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf v\u00e0 ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i<\/a><\/span><\/p>\n

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

      C\u00f4ng ty ch\u00fang t\u00f4i \u0111\u00f3ng t\u1ea1i Khu ch\u1ebf xu\u1ea5t v\u00e0 hi\u1ec7n \u0111ang ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u 100%, kh\u00f4ng ph\u1ea3i ch\u1ecbu b\u1ea5t k\u1ef3 m\u1ed9t kho\u1ea3n thu\u1ebf n\u00e0o. C\u00f4ng ty s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng \u0111\u1ed3 ch\u01a1i b\u1eb1ng v\u1ea3i, nguy\u00ean li\u1ec7u mua t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT v\u00e0 khi nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u t\u1eeb n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u. V\u1eady n\u1ebfu c\u00f4ng ty t\u00f4i b\u00e1n h\u00e0ng ti\u00eau th\u1ee5 t\u1ea1i Vi\u1ec7t Nam th\u00ec C\u00f4ng ty ph\u1ea3i ch\u1ecbu nh\u1eefng lo\u1ea1i thu\u1ebf g\u00ec?<\/span><\/p>\n

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

      C\u0103n c\u1ee9 theo Kho\u1ea3n 20, \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 nh\u01b0 sau:<\/span><\/p>\n

      \u201c20. H\u00e0ng h\u00f3a chuy\u1ec3n kh\u1ea9u, qu\u00e1 c\u1ea3nh qua l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; h\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u; h\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i nh\u1eadp kh\u1ea9u; nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i.<\/em><\/span><\/p>\n

      H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mua b\u00e1n gi\u1eefa n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c khu phi thu\u1ebf quan v\u00e0 gi\u1eefa c\u00e1c khu phi thu\u1ebf quan v\u1edbi nhau.<\/em><\/span><\/p>\n

      Khu phi thu\u1ebf quan bao g\u1ed3m: khu ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, kho b\u1ea3o thu\u1ebf, khu b\u1ea3o thu\u1ebf, kho ngo\u1ea1i quan, khu kinh t\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u1eb7c bi\u1ec7t, khu th\u01b0\u01a1ng m\u1ea1i \u2013 c\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c khu v\u1ef1c kinh t\u1ebf kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u01b0 khu phi thu\u1ebf quan theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. Quan h\u1ec7 mua b\u00e1n trao \u0111\u1ed5i h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c khu n\u00e0y v\u1edbi b\u00ean ngo\u00e0i l\u00e0 quan h\u1ec7 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/em>\u201d<\/span><\/p>\n

      C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mua b\u00e1n gi\u1eefa doanh nghi\u1ec7p thu\u1ed9c khu ch\u1ebf xu\u1ea5t (doanh nghi\u1ec7p khu phi thu\u1ebf quan) v\u1edbi n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c v\u1edbi c\u00e1c khu phi thu\u1ebf quan kh\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam (kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p trong khu phi thu\u1ebf quan) th\u00ec ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh (v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf TT\u0110B (n\u1ebfu m\u1eb7t h\u00e0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B). Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb b\u00e1n h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam (kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p trong khu phi thu\u1ebf quan).<\/span><\/p>\n

      M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0Thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n v\u00e0o khu phi thu\u1ebf quan<\/a><\/span><\/p>\n

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

      H\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng mang t\u00ean doanh nghi\u1ec7p, doanh nghi\u1ec7p l\u1eadp m\u1eabu 02\/TNDN. V\u1eady doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/span><\/p>\n

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

      C\u0103n c\u1ee9 theo \u0110i\u1ec3m 2.15, Kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

      \u201c2.15. Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n n\u01b0\u1edbc do ch\u1ee7 s\u1edf h\u1eefu l\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n

      a)Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh tr\u1ef1c ti\u1ebfp thanh to\u00e1n ti\u1ec1n n\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p \u0111i\u1ec7n,n\u01b0\u1edbc kh\u00f4ng c\u00f3 b\u1ea3ng k\u00ea (theo m\u1eabu 02\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) k\u00e8m theo c\u00e1c h\u00f3a \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/em><\/span><\/p>\n

      b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00f4ng c\u00f3 b\u1ea3ng k\u00ea (theo m\u1eabu s\u1ed1 02\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u01b0\u1edbc th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.\u201d<\/em><\/span><\/p>\n

      Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 15 quy \u0111\u1ecbnh 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 sau:<\/span><\/p>\n

      “- Ho\u00e1 \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

      C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1c h\u00f3a \u0111\u01a1n GTGT ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng ghi \u0111\u00fang t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua trong tr\u01b0\u1eddng h\u1ee3p DN \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea 02\/TNDN n\u00eau tr\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o m\u00e0 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kinh doanh.<\/span><\/p>\n

      M\u1eddi b\u1ea1n tham kh\u1ea3o:<\/span><\/p>\n

      CV S\u1ed1: 6536\/CT-TTHT c\u1ee7a C\u1ee5c thu\u1ebf TP.HCM v\u1ec1 chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc kh\u00f4ng \u00a0mang t\u00ean ch\u1ee7 nh\u00e0<\/a><\/span><\/p>\n

      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","protected":false},"excerpt":{"rendered":"

      H\u1ecfi \u0111\u00e1p 114 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1ec1: Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 5%, thu\u1ebf su\u1ea5t 0%. \u0110\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 114, 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":[2573],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21009"}],"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=21009"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21009\/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=21009"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}