{"id":21027,"date":"2016-07-01T00:45:05","date_gmt":"2016-07-01T00:45:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21027"},"modified":"2016-07-01T01:08:51","modified_gmt":"2016-07-01T01:08:51","slug":"hoi-dap-117","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21027","title":{"rendered":"H\u1ecfi \u0110\u00e1p 117"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i th\u00e0nh l\u1eadp th\u00e1ng 06\/2013. N\u1ebfu n\u0103m 2015 c\u00f4ng ty kh\u00f4ng \u0111\u1ea1t doanh thu 1t\u1ef7 \u0111\u1ed3ng\/ n\u0103m th\u00ec n\u0103m 2016 c\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 \u0110i\u1ec3m b, Kho\u1ea3n 2, \u0110i\u1ec1u 12, M\u1ee5c 2, Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf:<\/span><\/p>\n

\u201c Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m 2013 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m 2013 kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec x\u00e1c \u0111\u1ecbnh doanh thu \u01b0\u1edbc t\u00ednh c\u1ee7a n\u0103m nh\u01b0 sau: T\u1ed5ng c\u1ed9ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00e1c th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh chia (:) s\u1ed1 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 nh\u00e2n v\u1edbi (x) 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p theo c\u00e1ch x\u00e1c \u0111\u1ecbnh nh\u01b0 tr\u00ean, doanh thu \u01b0\u1edbc t\u00ednh t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh thu \u01b0\u1edbc t\u00ednh theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u01b0a \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp trong hai n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 52: Doanh nghi\u1ec7p B th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1eeb th\u00e1ng 3\/2013. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf cho n\u0103m 2014, 2015, doanh nghi\u1ec7p B th\u1ef1c hi\u1ec7n t\u00ednh doanh thu \u01b0\u1edbc t\u00ednh nh\u01b0 sau: L\u1ea5y ch\u1ec9 ti\u00eau t\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00e1c th\u00e1ng 3, 4, 5, 6, 7, 8, 9, 10, 11 chia (:) 9 th\u00e1ng, sau \u0111\u00f3 nh\u00e2n v\u1edbi (x) 12 th\u00e1ng.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p B \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh thu \u01b0\u1edbc t\u00ednh theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u01b0a \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p B \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp trong hai n\u0103m 2014, 2015, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p B \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty th\u00e0nh l\u1eadp v\u00e0o th\u00e1ng 6\/2013, C\u00f4ng ty x\u00e1c \u0111\u1ecbnh doanh thu n\u0103m 2015 d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng, C\u00f4ng ty kh\u00f4ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb m\u1eabu 06\/GTGT th\u00ec C\u00f4ng ty k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp \u1ed5n \u0111\u1ecbnh trong hai n\u0103m 2016, 2017.<\/span><\/p>\n

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

Khi xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra khi b\u00e1n g\u1ea1o th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n C\u00f4ng ty t\u00f4i ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 bao nhi\u00eau %? \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh XNK, v\u00e0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p mua \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng \u0103n u\u1ed1ng c\u1ee7a nh\u00e0 h\u00e0ng, canteen….<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 5, \u0110i\u1ec1u 5, Ch\u01b0\u01a1ng I Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201cDoanh 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\u2026.\u201d.<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty kinh doanh ch\u00ednh trong l\u0129nh v\u1ef1c n\u00f4ng s\u1ea3n g\u1ea1o, k\u00ea khai n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, khi xu\u1ea5t b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m g\u1ea1o cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec C\u00f4ng ty kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. Tr\u00ean h\u00f3a \u0111\u01a1n GTGT ghi gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 d\u00f2ng ti\u1ec1n thu\u1ebf GTGT kh\u00f4ng ghi v\u00e0 g\u1ea1ch b\u1ecf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p, C\u00f4ng ty xu\u1ea5t b\u00e1n g\u1ea1o 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 C\u00f4ng ty ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 5% theo quy \u0111\u1ecbnh.<\/span><\/p>\n

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

C\u00f4ng ty c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 tr\u1edf l\u00ean, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u00ea khai thu\u1ebf theo PP tr\u1ef1c ti\u1ebfp hay kh\u00f4ng \u1ea1, l\u00e0m th\u1ee7 t\u1ee5c g\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang tr\u1ef1c ti\u1ebfp v\u1eady \u1ea1?<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> , t\u1ea1i \u0111i\u1ec1u 12 kho\u1ea3n 1, \u0111i\u1ec3m a quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c1. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eebbao g\u1ed3m:<\/em><\/span><\/p>\n

a) C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y;\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, n\u1ebfu c\u00f4ng ty b\u1ea1n c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, m\u00e0 kh\u00f4ng c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c g\u00ec c\u1ea3. N\u1ebfu c\u00f4ng ty b\u1ea1n mu\u1ed1n k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, th\u00ec l\u00e0m c\u00f4ng v\u0103n g\u1eedi cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp \u0111\u1ec3 th\u00f4ng b\u00e1o vi\u1ec7c thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/span><\/p>\n

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

Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. Khi xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng h\u00f3a c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 1% kh\u00f4ng?<\/span><\/p>\n

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

Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu khi xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u1ea3 h\u00e0ng kh\u00f4ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf GTGT. H\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n k\u00ea khai doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN<\/span><\/p>\n

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

H\u00f3a \u0111\u01a1n in tr\u1ef1c ti\u1ebfp t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. V\u1eady h\u00f3a \u0111\u01a1n in tr\u1ef1c ti\u1ebfp t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n kh\u00f4ng c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua h\u00e0ng th\u00ec thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb?<\/span><\/p>\n

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

C\u0103n c\u1ee9 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n in tr\u1ef1c ti\u1ebfp t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n;<\/span><\/p>\n

“T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u00e1y t\u00ednh ti\u1ec1n khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u1ec3 in v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng th\u00ec h\u00f3a \u0111\u01a1n in tr\u1ef1c ti\u1ebfp t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc sau:<\/em><\/span><\/p>\n

….<\/em><\/span><\/p>\n

– T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf GTGT;”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a>:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n in tr\u1ef1c ti\u1ebfp t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n; h\u00f3a \u0111\u01a1n n\u00e0y n\u1ebfu c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n n\u00e0y v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n in tr\u1ef1c ti\u1ebfp t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n; c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 117 chia s\u1ebb c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1ec1: C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf GTGT. T\u1ef1 nguy\u1ec7n k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. H\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n in tr\u1ef1c ti\u1ebfp t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. 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 117, 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":[2576],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21027"}],"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=21027"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21027\/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=21027"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}