{"id":21037,"date":"2016-01-22T06:39:57","date_gmt":"2016-01-22T06:39:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21037"},"modified":"2016-02-12T06:17:00","modified_gmt":"2016-02-12T06:17:00","slug":"hoi-dap-119","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21037","title":{"rendered":"H\u1ecfi \u0110\u00e1p 119"},"content":{"rendered":"

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

Doanh nghi\u1ec7p t\u00f4i \u0111ang x\u00e2y d\u1ef1ng tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c, t\u1ea5t c\u1ea3 h\u00e0ng ho\u00e1 mua v\u00e0o nh\u01b0: g\u1ea1ch, \u0111\u00e1, c\u00e1t, s\u1ecfi, t\u00f4n l\u1ee3p, thi\u1ebft b\u1ecb \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u1ec1u c\u00f3 h\u00f3a \u0111\u01a1n GTGT. Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng mua v\u00e0o kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i Kho\u1ea3n 13, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u00a0-T\u1ea1i Kho\u1ea3n 13, quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

\u201c13. D\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u2026; nu\u00f4i d\u1ea1y tr\u1ebb …\u201d<\/em><\/span><\/p>\n

-T\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC quy \u0111\u1ecbnh nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o quy \u0111\u1ecbnh<\/span><\/p>\n

\u201c2. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT\u2026\u201d.<\/em><\/span><\/p>\n

– T\u1ea1i kho\u1ea3n 9, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c9. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t\u201d.<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy tr\u00ean, doanh nghi\u1ec7p x\u00e2y d\u1ef1ng tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, v\u1eadt t\u01b0 mua v\u00e0o \u0111\u1ec3 x\u00e2y d\u1ef1ng tr\u01b0\u1eddng h\u1ecdc kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT m\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 theo quy \u0111\u1ecbnh tr\u00ean.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i th\u00e0nh l\u1eadp v\u00e0o th\u00e1ng 5\/2014 v\u00ec ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb n\u00ean \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean GTGT. Khi Th\u00f4ng t\u01b0 119\/2014\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb kh\u00f4ng? N\u1ebfu chuy\u1ec3n \u0111\u01b0\u1ee3c sang ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1eeb th\u00e1ng 6 \u0111\u1ebfn th\u00e1ng 8 \u0111\u00e3 k\u00ea khai th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

T\u1ea1i Kho\u1ea3n 14 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c14. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n sang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u00e1t sinh k\u1ec3 t\u1eeb k\u1ef3 \u0111\u1ea7u ti\u00ean k\u00ea khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf\u201d.<\/em><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3; 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> :<\/span><\/p>\n

\u201c 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3, 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n

    \n
  1. C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, bao g\u1ed3m:<\/em><\/span><\/li>\n<\/ol>\n

    \u2026Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \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

    Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 nh\u01b0ng c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/em><\/span><\/p>\n

    c) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, mua s\u1eafm, nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/em><\/span><\/p>\n

    \u00a0\u00a0\u00a0\u00a0 \u2026\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, k\u1ec3 t\u1eeb ng\u00e0y 01\/9\/2014 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, n\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 3 t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 c\u00e1c ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1eeb th\u00e1ng 6 \u0111\u1ebfn th\u00e1ng 8 \u0111\u00e3 k\u00ea khai t\u1ea1i tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi chuy\u1ec3n sang k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

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

    C\u00f4ng ty c\u00f3 ho\u00e1 \u0111\u01a1n GTGT c\u1ea3 thu\u1ebf l\u00e0 110 tri\u1ec7u, thanh to\u00e1n b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng 99 tri\u1ec7u, thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t 11 tri\u1ec7u? V\u1eady ph\u1ea7n gi\u00e1 tr\u1ecb 90 tri\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN v\u00e0 ph\u1ea7n thu\u1ebf GTGT l\u00e0 9 tri\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng? Hay c\u1ea3 ho\u00e1 \u0111\u01a1n \u0111\u1ec1u kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT?<\/span><\/p>\n

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

    T\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    \u201c\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/strong><\/em><\/span><\/p>\n

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

      \n
    1. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT\u201d<\/em><\/span><\/li>\n<\/ol>\n

      T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

      \u201c\u2026 Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

      a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

      b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

      c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, 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

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

      C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh n\u00eau tr\u00ean, C\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd (n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng l\u00e0 9 tri\u1ec7u v\u1edbi ph\u1ea7n ph\u1ea7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t s\u1ed1 ti\u1ec1n 99 tri\u1ec7u \u0111\u1ed3ng (gi\u00e1 thanh to\u00e1n \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT).<\/span><\/p>\n

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

      Ti\u1ec1n \u0103n ca c\u00f4ng ty t\u00f4i tr\u1ea3 cho nh\u00e2n vi\u00ean l\u00e0 980.000\u0111\/ th\u00e1ng\/ng\u01b0\u1eddi c\u00f3 trong quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00f4ng ty th\u00ec c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN to\u00e0n b\u1ed9 kh\u00f4ng?<\/span><\/p>\n

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

      T\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 10\/2012\/TT-BL\u0110TBXH<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

      “M\u1ee9c ti\u1ec1n chi b\u1eefa \u0103n gi\u1eefa ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1\u00a0 680.000 \u0111\u1ed3ng\/ ng\u01b0\u1eddi\/ th\u00e1ng ”
      \nTheo \u0111i\u1ec3m g5, kho\u1ea3n 2, \u0111i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u1ec1 nh\u1eefng kho\u1ea3n ph\u1ee5 c\u1ea5p theo l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 quy \u0111\u1ecbnh:
      \n“g.5) Kho\u1ea3n ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa, \u0103n tr\u01b0a ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0 tr\u1ef1c ti\u1ebfp n\u1ea5u \u0103n, mua su\u1ea5t \u0103n, c\u1ea5p phi\u1ebfu \u0103n.
      \nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa ca, \u0103n tr\u01b0a m\u00e0 chi ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n n\u1ebfu m\u1ee9c chi ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i. Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c chi cao h\u01a1n m\u1ee9c h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i th\u00ec ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n. “<\/em><\/span><\/p>\n

      C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean kho\u1ea3n ph\u1ee5 c\u1ea5p \u0103n ca d\u01b0\u1edbi 680.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN, \u0111\u1ed1i v\u1edbi kho\u1ea3n ph\u1ee5 c\u1ea5p v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 L\u0110TBXH th\u00ec ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

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

      \u0110\u01a1n v\u1ecb t\u00f4i l\u00e0 01 chi nh\u00e1nh tr\u1ef1c thu\u1ed9c c\u00f4ng ty A, k\u00ea khai thu\u1ebf GTGT \u0111\u1ed9c l\u1eadp. Doanh thu c\u1ee7a chi nh\u00e1nh 01 n\u0103m d\u01b0\u1edbi 50 t\u1ef7, nh\u01b0ng doanh thu c\u1ee7a to\u00e0n c\u00f4ng ty tr\u00ean 50 t\u1ef7? Ch\u00fang t\u00f4i k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay qu\u00fd? Doanh thu 01 n\u0103m d\u01b0\u1edbi 50 t\u1ef7 mu\u1ed1n k\u00ea khai thu\u1ebf theo th\u00e1ng c\u00f3 \u0111\u1ef1\u01a1c kh\u00f4ng?<\/span><\/p>\n

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

      T\u1ea1i \u0110i\u1ec1u 15,Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a> ng\u00e0y 10\/10\/2014 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh.<\/span><\/p>\n

      \u201c\u0110i\u1ec1u 15. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b, Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/em><\/span><\/p>\n

      b.1) \u0110\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd<\/em><\/span><\/p>\n

      Khai thu\u1ebf theo qu\u00fd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50\u00a0 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/em><\/span><\/p>\n

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

      Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf theo th\u00e1ng hay khai thu\u1ebf theo qu\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd mu\u1ed1n chuy\u1ec3n sang khai thu\u1ebf theo th\u00e1ng th\u00ec g\u1eedi th\u00f4ng b\u00e1o (theo M\u1eabu s\u1ed1 07\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u khai thu\u1ebf GTGT theo th\u00e1ng\u2026<\/em><\/span><\/p>\n

      b.3) C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 l\u00e0m \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd<\/em><\/span><\/p>\n

      – Doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 T\u1ed5ng doanh thu tr\u00ean c\u00e1c T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf trong n\u0103m d\u01b0\u01a1ng l\u1ecbch (bao g\u1ed3m c\u1ea3 doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng).<\/em><\/span><\/p>\n

      – Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec doanh thu b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.\u201d<\/em><\/span><\/p>\n

      C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, Chi nh\u00e1nh khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb kh\u00f4ng c\u00f9ng t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a C\u00f4ng ty th\u00ec x\u00e1c \u0111\u1ecbnh Doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ed5ng doanh thu tr\u00ean c\u00e1c T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng chi nh\u00e1nh n\u1ebfu doanh thu n\u0103m tr\u01b0\u1edbc li\u00ean k\u1ec1 c\u1ee7a chi nh\u00e1nh t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec chi nh\u00e1nh khai theo qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd mu\u1ed1n chuy\u1ec3n sang khai thu\u1ebf theo th\u00e1ng th\u00ec g\u1eedi th\u00f4ng b\u00e1o theo M\u1eabu s\u1ed1 07\/GTGT<\/a> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 151\/2014\/TT-BTC.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      H\u1ecfi \u0111\u00e1p 119 chia s\u1ebb t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Ti\u1ec1n \u0103n ca c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN kh\u00f4ng? K\u1ebf to\u00e1n Centax xin gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 119, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":0,"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\/21037"}],"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=21037"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21037\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21037"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}