{"id":2111,"date":"2015-07-14T03:48:55","date_gmt":"2015-07-14T03:48:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2111"},"modified":"2016-12-12T01:13:05","modified_gmt":"2016-12-12T01:13:05","slug":"thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2111","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC H\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u00a0m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 39\/2014\/TT-BTC ng\u00e0y 31 th\u00e1ng 03 n\u0103m 2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ban h\u00e0nh ng\u00e0y 27 th\u00e1ng 02 n\u0103m 2015:<\/span><\/p>\n

\u00a0<\/span><\/h2>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/strong><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 26\/2015\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 27 th\u00e1ng 02 n\u0103m 2015<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/strong><\/span>
\n H\u01af\u1edaNG D\u1eaaN V\u1ec0 THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG V\u00c0 QU\u1ea2N L\u00dd THU\u1ebe T\u1ea0I NGH\u1eca \u0110\u1ecaNH S\u1ed0 12\/2015\/N\u0110-CP NG\u00c0Y 12 TH\u00c1NG 2 N\u0102M 2015 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A C\u00c1C LU\u1eacT V\u1ec0 THU\u1ebe V\u00c0 S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A C\u00c1C NGH\u1eca \u0110\u1ecaNH V\u1ec0 THU\u1ebe V\u00c0 S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A TH\u00d4NG T\u01af S\u1ed0 39\/2014\/TT-BTC NG\u00c0Y 31\/3\/2014 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH V\u1ec0 H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG H\u00d3A, CUNG \u1ee8NG D\u1ecaCH V\u1ee4<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 v\u00e0 Lu\u1eadt s\u1ed1 21\/2012\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 v\u00e0 Lu\u1eadt s\u1ed1 31\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/1\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/2\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/span>
\n B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span>
\n \u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/strong><\/span>
\n 1. S\u1eeda \u0111\u1ed5i kho\u1ea3n 1 \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201c1. S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m r\u1eebng tr\u1ed3ng), ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft 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 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span>
\n C\u00e1c s\u1ea3n ph\u1ea9m m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, xay, xay b\u1ecf v\u1ecf, x\u00e1t b\u1ecf v\u1ecf, t\u00e1ch h\u1ea1t, t\u00e1ch c\u1ecdng, c\u1eaft, \u01b0\u1edbp mu\u1ed1i, b\u1ea3o qu\u1ea3n l\u1ea1nh (\u01b0\u1edbp l\u1ea1nh, \u0111\u00f4ng l\u1ea1nh), b\u1ea3o qu\u1ea3n b\u1eb1ng kh\u00ed sunfuro, b\u1ea3o qu\u1ea3n theo ph\u01b0\u01a1ng th\u1ee9c cho h\u00f3a ch\u1ea5t \u0111\u1ec3 tr\u00e1nh th\u1ed1i r\u1eefa, ng\u00e2m trong dung d\u1ecbch l\u01b0u hu\u1ef3nh ho\u1eb7c ng\u00e2m trong dung d\u1ecbch b\u1ea3o qu\u1ea3n kh\u00e1c v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.<\/span>
\n V\u00ed d\u1ee5 2: C\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng nu\u00f4i heo v\u1edbi C\u00f4ng ty B theo h\u00ecnh th\u1ee9c C\u00f4ng ty B giao cho C\u00f4ng ty A con gi\u1ed1ng, th\u1ee9c \u0103n, thu\u1ed1c th\u00fa y, C\u00f4ng ty A giao, b\u00e1n cho C\u00f4ng ty B s\u1ea3n ph\u1ea9m heo th\u00ec ti\u1ec1n c\u00f4ng nu\u00f4i heo nh\u1eadn t\u1eeb C\u00f4ng ty B v\u00e0 s\u1ea3n ph\u1ea9m heo C\u00f4ng ty A giao, b\u00e1n cho C\u00f4ng ty B thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n S\u1ea3n ph\u1ea9m heo C\u00f4ng ty B nh\u1eadn l\u1ea1i t\u1eeb C\u00f4ng ty A: n\u1ebfu C\u00f4ng ty B b\u00e1n ra heo (nguy\u00ean con) ho\u1eb7c th\u1ecbt heo t\u01b0\u01a1i s\u1ed1ng th\u00ec s\u1ea3n ph\u1ea9m b\u00e1n ra thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, n\u1ebfu C\u00f4ng ty B \u0111\u01b0a heo v\u00e0o ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m nh\u01b0 x\u00fac x\u00edch, th\u1ecbt hun kh\u00f3i, gi\u00f2 ho\u1eb7c th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m ch\u1ebf bi\u1ebfn kh\u00e1c th\u00ec s\u1ea3n ph\u1ea9m b\u00e1n ra thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh.\u201d<\/span>
\n 2. B\u1ed5 sung kho\u1ea3n 3a v\u00e0o \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201c3a. Ph\u00e2n b\u00f3n l\u00e0 c\u00e1c lo\u1ea1i ph\u00e2n h\u1eefu c\u01a1 v\u00e0 ph\u00e2n v\u00f4 c\u01a1 nh\u01b0: ph\u00e2n l\u00e2n, ph\u00e2n \u0111\u1ea1m (ur\u00ea), ph\u00e2n NPK, ph\u00e2n \u0111\u1ea1m h\u1ed7n h\u1ee3p, ph\u00e2n ph\u1ed1t ph\u00e1t, b\u1ed3 t\u1ea1t; ph\u00e2n vi sinh v\u00e0 c\u00e1c lo\u1ea1i ph\u00e2n b\u00f3n kh\u00e1c;<\/span>
\n Th\u1ee9c \u0103n cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c, bao g\u1ed3m c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m \u0111\u00e3 qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u01b0a qua ch\u1ebf bi\u1ebfn nh\u01b0 c\u00e1m, b\u00e3, kh\u00f4 d\u1ea7u c\u00e1c lo\u1ea1i, b\u1ed9t c\u00e1, b\u1ed9t x\u01b0\u01a1ng, b\u1ed9t t\u00f4m, c\u00e1c lo\u1ea1i th\u1ee9c \u0103n kh\u00e1c d\u00f9ng cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 v\u1eadt nu\u00f4i kh\u00e1c, c\u00e1c ch\u1ea5t ph\u1ee5 gia th\u1ee9c \u0103n ch\u0103n nu\u00f4i (nh\u01b0 premix, ho\u1ea1t ch\u1ea5t v\u00e0 ch\u1ea5t mang) theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2010\/N\u0110-CP ng\u00e0y 5\/2\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd th\u1ee9c \u0103n ch\u0103n nu\u00f4i v\u00e0 kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 50\/2014\/TT-BNNPTNT ng\u00e0y 24\/12\/2014 c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n;<\/span>
\n T\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd l\u00e0 t\u00e0u c\u00f3 c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh t\u1eeb 90CV tr\u1edf l\u00ean l\u00e0m ngh\u1ec1 khai th\u00e1c h\u1ea3i s\u1ea3n ho\u1eb7c d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ph\u1ee5c v\u1ee5 khai th\u00e1c h\u1ea3i s\u1ea3n; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 khai th\u00e1c, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m cho t\u00e0u c\u00e1 c\u00f3 t\u1ed5ng c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh t\u1eeb 90CV tr\u1edf l\u00ean l\u00e0m ngh\u1ec1 khai th\u00e1c h\u1ea3i s\u1ea3n ho\u1eb7c d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ph\u1ee5c v\u1ee5 khai th\u00e1c h\u1ea3i s\u1ea3n;<\/span>
\n M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p g\u1ed3m: m\u00e1y c\u00e0y; m\u00e1y b\u1eeba; m\u00e1y phay; m\u00e1y r\u1ea1ch h\u00e0ng; m\u00e1y b\u1ea1t g\u1ed1c; thi\u1ebft b\u1ecb san ph\u1eb3ng \u0111\u1ed3ng ru\u1ed9ng; m\u00e1y gieo h\u1ea1t; m\u00e1y c\u1ea5y; m\u00e1y tr\u1ed3ng m\u00eda; h\u1ec7 th\u1ed1ng m\u00e1y s\u1ea3n xu\u1ea5t m\u1ea1 th\u1ea3m; m\u00e1y x\u1edbi, m\u00e1y vun lu\u1ed1ng, m\u00e1y v\u00e3i, r\u1eafc ph\u00e2n, b\u00f3n ph\u00e2n; m\u00e1y, b\u00ecnh phun thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt; m\u00e1y thu ho\u1ea1ch l\u00faa, ng\u00f4, m\u00eda, c\u00e0 ph\u00ea, b\u00f4ng; m\u00e1y thu ho\u1ea1ch c\u1ee7, qu\u1ea3, r\u1ec5; m\u00e1y \u0111\u1ed1n ch\u00e8, m\u00e1y h\u00e1i ch\u00e8; m\u00e1y tu\u1ed1t \u0111\u1eadp l\u00faa; m\u00e1y b\u00f3c b\u1eb9 t\u1ebd h\u1ea1t ng\u00f4; m\u00e1y t\u1ebd ng\u00f4; m\u00e1y \u0111\u1eadp \u0111\u1eadu t\u01b0\u01a1ng; m\u00e1y b\u00f3c v\u1ecf l\u1ea1c; x\u00e1t v\u1ecf c\u00e0 ph\u00ea; m\u00e1y, thi\u1ebft b\u1ecb s\u01a1 ch\u1ebf c\u00e0 ph\u00ea, th\u00f3c \u01b0\u1edbt; m\u00e1y s\u1ea5y n\u00f4ng s\u1ea3n (l\u00faa, ng\u00f4, c\u00e0 ph\u00ea, ti\u00eau, \u0111i\u1ec1u…), th\u1ee7y s\u1ea3n; m\u00e1y thu gom, b\u1ed1c m\u00eda, l\u00faa, r\u01a1m r\u1ea1 tr\u00ean \u0111\u1ed3ng; m\u00e1y \u1ea5p, n\u1edf tr\u1ee9ng gia c\u1ea7m; m\u00e1y thu ho\u1ea1ch c\u1ecf, m\u00e1y \u0111\u00f3ng ki\u1ec7n r\u01a1m, c\u1ecf; m\u00e1y v\u1eaft s\u1eefa v\u00e0 c\u00e1c lo\u1ea1i m\u00e1y chuy\u00ean d\u00f9ng kh\u00e1c.\u201d<\/span>
\n 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a Kho\u1ea3n 8 \u0110i\u1ec1u 4 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span>
\n \u201ca) D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng g\u1ed3m c\u00e1c h\u00ecnh th\u1ee9c:<\/span>
\n – Cho vay;<\/span>
\n – Chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c;<\/span>
\n – B\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng;<\/span>
\n – Cho thu\u00ea t\u00e0i ch\u00ednh;<\/span>
\n – Ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng thu c\u00e1c lo\u1ea1i ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng th\u00ec c\u00e1c kho\u1ea3n ph\u00ed thu t\u1eeb kh\u00e1ch h\u00e0ng thu\u1ed9c quy tr\u00ecnh d\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng (ph\u00ed ph\u00e1t h\u00e0nh th\u1ebb) theo quy ch\u1ebf cho vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng nh\u01b0 ph\u00ed tr\u1ea3 n\u1ee3 tr\u01b0\u1edbc h\u1ea1n, ph\u1ea1t ch\u1eadm tr\u1ea3 n\u1ee3, c\u01a1 c\u1ea5u l\u1ea1i n\u1ee3, qu\u1ea3n l\u00fd kho\u1ea3n vay v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c thu\u1ed9c quy tr\u00ecnh c\u1ea5p t\u00edn d\u1ee5ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT).<\/span>
\n C\u00e1c kho\u1ea3n ph\u00ed giao d\u1ecbch th\u1ebb th\u00f4ng th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c quy tr\u00ecnh c\u1ea5p t\u00edn d\u1ee5ng nh\u01b0 ph\u00ed c\u1ea5p l\u1ea1i m\u00e3 pin cho th\u1ebb t\u00edn d\u1ee5ng, ph\u00ed cung c\u1ea5p b\u1ea3n sao ho\u00e1 \u0111\u01a1n giao d\u1ecbch, ph\u00ed \u0111\u00f2i b\u1ed3i ho\u00e0n khi s\u1eed d\u1ee5ng th\u1ebb, ph\u00ed th\u00f4ng b\u00e1o m\u1ea5t c\u1eafp, th\u1ea5t l\u1ea1c th\u1ebb t\u00edn d\u1ee5ng, ph\u00ed hu\u1ef7 th\u1ebb t\u00edn d\u1ee5ng, ph\u00ed chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i th\u1ebb t\u00edn d\u1ee5ng v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n – Bao thanh to\u00e1n trong n\u01b0\u1edbc; bao thanh to\u00e1n qu\u1ed1c t\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n thanh to\u00e1n qu\u1ed1c t\u1ebf;<\/span>
\n – B\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c do c\u01a1 quan thi h\u00e0nh \u00e1n ho\u1eb7c b\u00ean \u0111i vay v\u1ed1n t\u1ef1 b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo \u1ee7y quy\u1ec1n c\u1ee7a b\u00ean cho vay \u0111\u1ec3 tr\u1ea3 n\u1ee3 kho\u1ea3n vay c\u00f3 b\u1ea3o \u0111\u1ea3m, c\u1ee5 th\u1ec3:<\/span>
\n + T\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay \u0111\u01b0\u1ee3c b\u00e1n l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c giao d\u1ecbch b\u1ea3o \u0111\u1ea3m \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m.<\/span>
\n + Vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch b\u1ea3o \u0111\u1ea3m.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u1ebft th\u1eddi gian tr\u1ea3 n\u1ee3, ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 v\u00e0 ph\u1ea3i b\u00e0n giao t\u00e0i s\u1ea3n cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00e1c b\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c b\u00e0n giao t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 thay th\u1ebf cho vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh theo quy \u0111\u1ecbnh. Khi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u00e1n t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u1ebfu t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span>
\n V\u00ed d\u1ee5 3: Th\u00e1ng 3\/2015, Doanh nghi\u1ec7p A l\u00e0 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u1ebf ch\u1ea5p d\u00e2y chuy\u1ec1n, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u1ec3 vay v\u1ed1n t\u1ea1i Ng\u00e2n h\u00e0ng B, th\u1eddi gian vay l\u00e0 1 n\u0103m (h\u1ea1n tr\u1ea3 n\u1ee3 l\u00e0 ng\u00e0y 31\/3\/2016). \u0110\u1ebfn ng\u00e0y 31\/3\/2016, Doanh nghi\u1ec7p A kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 v\u00e0 ph\u1ea3i b\u00e0n giao t\u00e0i s\u1ea3n cho Ng\u00e2n h\u00e0ng B th\u00ec khi b\u00e0n giao t\u00e0i s\u1ea3n, Doanh nghi\u1ec7p A kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Ng\u00e2n h\u00e0ng B b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay \u0111\u1ec3 thu h\u1ed3i n\u1ee3 th\u00ec t\u00e0i s\u1ea3n b\u00e1n ra thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n V\u00ed d\u1ee5 3a: Th\u00e1ng 12\/2014, Doanh nghi\u1ec7p B l\u00e0 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u1ebf ch\u1ea5p nh\u00e0 x\u01b0\u1edfng tr\u00ean \u0111\u1ea5t v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 vay v\u1ed1n t\u1ea1i Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i C, th\u1eddi gian vay l\u00e0 1 n\u0103m, h\u1ea1n tr\u1ea3 n\u1ee3 l\u00e0 ng\u00e0y 15\/12\/2016, Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i C v\u00e0 Doanh nghi\u1ec7p B c\u00f3 \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m (th\u1ebf ch\u1ea5p nh\u00e0 x\u01b0\u1edfng tr\u00ean \u0111\u1ea5t v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. \u0110\u1ebfn ng\u00e0y 15\/12\/2016, Doanh nghi\u1ec7p B kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 v\u00e0 Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i C c\u00f3 v\u0103n b\u1ea3n \u0111\u1ed3ng \u00fd gi\u1ea3i ch\u1ea5p \u0111\u1ec3 Doanh nghi\u1ec7p B \u0111\u01b0\u1ee3c b\u00e1n nh\u00e0 x\u01b0\u1edfng \u0111\u1ec3 tr\u1ea3 n\u1ee3 ng\u00e2n h\u00e0ng, th\u00e1ng 1\/2017, doanh nghi\u1ec7p B b\u00e1n nh\u00e0 x\u01b0\u1edfng \u0111\u1ec3 tr\u1ea3 n\u1ee3 Ng\u00e2n h\u00e0ng th\u00ec nh\u00e0 x\u01b0\u1edfng b\u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span>
\n – D\u1ecbch v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng do \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c thu\u1ed9c Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p cho c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 s\u1eed d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/span>
\n V\u00ed d\u1ee5 4: T\u1ed5 ch\u1ee9c X l\u00e0 \u0111\u01a1n v\u1ecb thu\u1ed9c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng. N\u0103m 2014, t\u1ed5 ch\u1ee9c X k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng cho m\u1ed9t s\u1ed1 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u00ec doanh thu t\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, doanh thu t\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 10%.<\/span>
\n – H\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/span>
\n 4. B\u1ed5 sung \u0111i\u1ec3m a.8, a.9 v\u00e0o kho\u1ea3n 10 \u0110i\u1ec1u 7 nh\u01b0 sau:<\/span>
\n \u201ca.8) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 ghi trong h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t nh\u1eadn g\u00f3p v\u1ed1n th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb gi\u00e1 \u0111\u1ea5t theo gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng .<\/span>
\n a.9) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ec3 ho\u00e1n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p th\u00e0nh \u0111\u1ea5t \u1edf, vi\u1ec7c ho\u00e1n \u0111\u1ed5i n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai th\u00ec khi giao \u0111\u1ea5t \u1edf cho c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1eeb (-) gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh. Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 gi\u00e1 \u0111\u1ec1n b\u00f9 t\u01b0\u01a1ng \u1ee9ng v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t n\u00f4ng nghi\u1ec7p b\u1ecb thu h\u1ed3i theo ph\u01b0\u01a1ng \u00e1n do c\u01a1 quan ch\u1ee9c n\u0103ng ph\u00ea duy\u1ec7t.\u201d<\/span>
\n 5. S\u1eeda \u0111\u1ed5i g\u1ea1ch \u0111\u1ea7u d\u00f2ng th\u1ee9 nh\u1ea5t Kho\u1ea3n 3 \u0110i\u1ec1u 9 nh\u01b0 sau:<\/span>
\n \u201c3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% g\u1ed3m:<\/span>
\n – T\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i; chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i; chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, c\u1ea5p t\u00edn d\u1ee5ng, \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ra n\u01b0\u1edbc ngo\u00e0i; d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh; d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng chi\u1ec1u \u0111i ra n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m\u00a0c\u1ea3 d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan; cung c\u1ea5p th\u1ebb c\u00e0o \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1, m\u1ec7nh gi\u00e1 \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan); s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c; thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh trong khu phi thu\u1ebf quan, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span>
\n Thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u th\u00ec khi xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.\u201d<\/span>
\n 6. S\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 10 nh\u01b0 sau:<\/span>
\n \u201c2. Qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n; thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh v\u00e0 ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng bao g\u1ed3m :<\/span>
\n a) Qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n l\u00e0 c\u00e1c qu\u1eb7ng l\u00e0m nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n nh\u01b0 qu\u1eb7ng Apat\u00edt d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n l\u00e2n, \u0111\u1ea5t b\u00f9n l\u00e0m ph\u00e2n vi sinh;<\/span>
\n b) Thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh bao g\u1ed3m thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt theo Danh m\u1ee5c thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt do B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n ban h\u00e0nh v\u00e0 c\u00e1c lo\u1ea1i thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh kh\u00e1c;<\/span>
\n c) C\u00e1c ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng.\u201d<\/span>
\n 7. B\u00e3i b\u1ecf kho\u1ea3n 3 v\u00e0 kho\u1ea3n 10 \u0110i\u1ec1u 10.<\/span>
\n 8. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 11 \u0110i\u1ec1u 10 nh\u01b0 sau:<\/span>
\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.<\/span>
\n B\u00f4ng, b\u0103ng, g\u1ea1c y t\u1ebf v\u00e0 b\u0103ng v\u1ec7 sinh y t\u1ebf; thu\u1ed1c ph\u00f2ng b\u1ec7nh, ch\u1eefa b\u1ec7nh bao g\u1ed3m thu\u1ed1c th\u00e0nh ph\u1ea9m, nguy\u00ean li\u1ec7u l\u00e0m thu\u1ed1c, tr\u1eeb th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng; v\u1eafc-xin; sinh ph\u1ea9m y t\u1ebf, n\u01b0\u1edbc c\u1ea5t \u0111\u1ec3 pha ch\u1ebf thu\u1ed1c ti\u00eam, d\u1ecbch truy\u1ec1n; m\u0169, qu\u1ea7n \u00e1o, kh\u1ea9u trang, s\u0103ng m\u1ed5, bao tay, bao chi d\u01b0\u1edbi, bao gi\u00e0y, kh\u0103n, g\u0103ng tay chuy\u00ean d\u00f9ng cho y t\u1ebf, t\u00fai \u0111\u1eb7t ng\u1ef1c v\u00e0 ch\u1ea5t l\u00e0m \u0111\u1ea7y da (kh\u00f4ng bao g\u1ed3m\u00a0m\u1ef9 ph\u1ea9m); v\u1eadt t\u01b0 h\u00f3a ch\u1ea5t x\u00e9t nghi\u1ec7m, di\u1ec7t khu\u1ea9n d\u00f9ng trong y t\u1ebf theo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf.\u201d<\/span>
\n 9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 14 nh\u01b0 sau:<\/span>
\n a) S\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 14 nh\u01b0 sau:<\/span>
\n \u201c2. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, 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 h\u00f3a, 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 h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT, doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra bao g\u1ed3m c\u1ea3 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.<\/span>
\n C\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u00e0ng th\u00e1ng\/qu\u00fd t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng\/qu\u00fd, cu\u1ed1i n\u0103m c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n t\u00ednh ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a n\u0103m \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 t\u1ea1m ph\u00e2n b\u1ed5 kh\u1ea5u tr\u1eeb theo th\u00e1ng\/qu\u00fd.\u201d<\/span>
\n b) B\u1ed5 sung kho\u1ea3n 14a v\u00e0o \u0110i\u1ec1u 14 nh\u01b0 sau:<\/span>
\n \u201c14a. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t: ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd, th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c ti\u00eau th\u1ee5 trong n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb m\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 thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 th\u00e1ng 2015 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf v\u00e0 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/span>
\n 10. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span>
\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<\/span>
\n 1. C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n 2. 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 h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, 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 v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span>
\n 3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. B\u00ean mua kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u00e0i kho\u1ea3n ti\u1ec1n vay t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p) m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 s\u00e9c, \u1ee7y nhi\u1ec7m chi ho\u1eb7c l\u1ec7nh chi, \u1ee7y nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh bao g\u1ed3m\u00a0c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf).<\/span>
\n a) C\u00e1c ch\u1ee9ng t\u1eeb b\u00ean mua n\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ho\u1eb7c ch\u1ee9ng t\u1eeb thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span>
\n b) H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT n\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span>
\n c) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb).<\/span>
\n 4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o g\u1ed3m:<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, vay m\u01b0\u1ee3n h\u00e0ng m\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 x\u00e1c nh\u1eadn gi\u1eefa hai b\u00ean v\u1ec1 vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, vay m\u01b0\u1ee3n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 qua b\u00ean th\u1ee9 ba ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u1ee7a ba (3) b\u00ean l\u00e0m c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 nh\u01b0 vay, m\u01b0\u1ee3n ti\u1ec1n; c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 qua ng\u01b0\u1eddi th\u1ee9 ba m\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng vay, m\u01b0\u1ee3n ti\u1ec1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean cho vay sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean \u0111i vay \u0111\u1ed1i v\u1edbi kho\u1ea3n vay b\u1eb1ng ti\u1ec1n bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi b\u00e1n h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi mua, ho\u1eb7c nh\u1edd ng\u01b0\u1eddi mua chi h\u1ed9.<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n u\u1ef7 quy\u1ec1n qua b\u00ean th\u1ee9 ba thanh to\u00e1n qua ng\u00e2n h\u00e0ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n y\u00eau c\u1ea7u b\u00ean mua thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng cho b\u00ean th\u1ee9 ba do b\u00ean b\u00e1n ch\u1ec9 \u0111\u1ecbnh) th\u00ec vi\u1ec7c thanh to\u00e1n theo u\u1ef7 quy\u1ec1n ho\u1eb7c thanh to\u00e1n cho b\u00ean th\u1ee9 ba theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n v\u00e0 b\u00ean th\u1ee9 ba l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n ho\u1eb7c th\u1ec3 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p sau khi th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n n\u00eau tr\u00ean m\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span>
\n d) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu ti\u1ec1n, t\u00e0i s\u1ea3n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef (theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n) th\u00ec c\u0169ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span>
\n V\u00ed d\u1ee5 68:<\/span>
\n C\u00f4ng ty A mua h\u00e0ng c\u1ee7a C\u00f4ng ty B v\u00e0 C\u00f4ng ty A \u0111ang c\u00f2n n\u1ee3 ti\u1ec1n h\u00e0ng c\u1ee7a C\u00f4ng ty B. Tuy nhi\u00ean C\u00f4ng ty B \u0111ang c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thu ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a C\u00f4ng ty B do C\u00f4ng ty A \u0111ang n\u1eafm gi\u1eef \u0111\u1ec3 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf th\u00ec khi C\u00f4ng ty A chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh s\u1ed1 c\u1ee7a h\u00e0ng h\u00f3a mua v\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb.<\/span>
\n V\u00ed d\u1ee5 69:<\/span>
\n C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u00fd h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u1edbi C\u00f4ng ty D v\u1ec1 vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 C\u00f4ng ty D \u0111ang c\u00f2n n\u1ee3 ti\u1ec1n h\u00e0ng c\u1ee7a C\u00f4ng ty C.<\/span>
\n Th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c y\u00eau c\u1ea7u thu to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u00e0 C\u00f4ng ty D \u0111ang c\u00f2n n\u1ee3 C\u00f4ng ty C \u0111\u1ec3 chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 gi\u1ea3i quy\u1ebft \u201cTranh ch\u1ea5p h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a\u201d gi\u1eefa C\u00f4ng ty C v\u00e0 \u0111\u1ed1i t\u00e1c.<\/span>
\n Khi C\u00f4ng ty D chuy\u1ec3n tr\u1ea3 s\u1ed1 ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n (vi\u1ec7c chuy\u1ec3n ti\u1ec1n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng mua b\u00e1n gi\u1eefa C\u00f4ng ty C v\u00e0 C\u00f4ng ty D) th\u00ec tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh s\u1ed1 c\u1ee7a h\u00e0ng h\u00f3a mua v\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb.<\/span>
\n 5. Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Nh\u00e0 cung c\u1ea5p l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, tr\u1ef1c ti\u1ebfp khai v\u00e0 n\u1ed9p thu\u1ebf GTGT.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 c\u00e1c c\u1eeda h\u00e0ng l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c s\u1eed d\u1ee5ng chung m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 s\u1edf kinh doanh, tr\u00ean ho\u00e1 \u0111\u01a1n c\u00f3 ti\u00eau th\u1ee9c \u201cC\u1eeda h\u00e0ng s\u1ed1\u201d \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c c\u1eeda h\u00e0ng c\u1ee7a c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00f3 \u0111\u00f3ng d\u1ea5u treo c\u1ee7a t\u1eebng c\u1eeda h\u00e0ng th\u00ec m\u1ed7i c\u1eeda h\u00e0ng l\u00e0 m\u1ed9t nh\u00e0 cung c\u1ea5p.\u201d<\/span>
\n 11. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b.7 Kho\u1ea3n 3 \u0110i\u1ec1u 16 nh\u01b0 sau:<\/span>
\n \u201cb.7) Tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n) thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi v\u00e3ng lai c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam th\u00ec vi\u1ec7c thanh to\u00e1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng- n\u1ebfu c\u00f3). Ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e0 gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n v\u00e3ng lai c\u1ee7a ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u cho ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 vi\u1ec7c thanh to\u00e1n th\u00f4ng qua t\u00e0i kho\u1ea3n v\u00e3ng lai c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u1edf Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng-n\u1ebfu c\u00f3) th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span>
\n C\u01a1 quan thu\u1ebf khi ki\u1ec3m tra vi\u1ec7c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thanh to\u00e1n qua t\u00e0i kho\u1ea3n v\u00e3ng lai, c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c thanh to\u00e1n, chuy\u1ec3n ti\u1ec1n th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh mang ti\u1ec1n qua bi\u00ean gi\u1edbi ph\u1ea3i k\u00ea khai r\u00f5 s\u1ed1 ti\u1ec1n mang theo l\u00e0 ti\u1ec1n thanh to\u00e1n c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 t\u1edd khai xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a; \u0111\u1ed3ng th\u1eddi xu\u1ea5t tr\u00ecnh h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a, t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u1ec3 c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n (b\u1ea3n d\u1ecbch ti\u1ebfng Vi\u1ec7t ho\u1eb7c ti\u1ebfng Anh, c\u00f9ng v\u1edbi b\u1ea3n ch\u00ednh b\u1eb1ng ti\u1ebfng c\u1ee7a n\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi c\u1eeda kh\u1ea9u ti\u1ebfp gi\u00e1p) c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n n\u00eau tr\u00ean. Gi\u1ea5y \u1ee7y quy\u1ec1n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho m\u1ed9t l\u1ea7n mang ti\u1ec1n v\u00e0o Vi\u1ec7t Nam v\u00e0 ph\u1ea3i ghi r\u00f5 s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n mang v\u00e0o theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n c\u1ee5 th\u1ec3.\u201d<\/span>
\n 12. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 18 nh\u01b0 sau:<\/span>
\n a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 nh\u01b0 sau:<\/span>
\n \u201c3. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span>
\n a) C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n) c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span>
\n Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span>
\n Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec k\u1ebft chuy\u1ec3n v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai ti\u1ebfp theo.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 k\u00ea khai, c\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y theo quy \u0111\u1ecbnh.<\/span>
\n V\u00ed d\u1ee5 74: C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i H\u00e0 N\u1ed9i, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty A th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty A ph\u1ea3i b\u00f9 tr\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (900 tri\u1ec7u \u0111\u1ed3ng), v\u1eady s\u1ed1 thu\u1ebf GTGT m\u00e0 C\u00f4ng ty A c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n V\u00ed d\u1ee5 75: C\u00f4ng ty B c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u1ea3i Ph\u00f2ng, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i H\u1ea3i Ph\u00f2ng, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty B th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B ph\u1ea3i b\u00f9 tr\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (200 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 C\u00f4ng ty B c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span>
\n V\u00ed d\u1ee5 76: C\u00f4ng ty C c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C ph\u1ea3i b\u00f9 tr\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (300 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 C\u00f4ng ty C c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n 200 tri\u1ec7u \u0111\u1ed3ng v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai th\u00e1ng 5\/2014.<\/span>
\n V\u00ed d\u1ee5 77: C\u00f4ng ty D c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty D th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. V\u1eady, t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (500 tri\u1ec7u \u0111\u1ed3ng) thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (100 tri\u1ec7u \u0111\u1ed3ng) th\u00ec \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi (tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n) t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec c\u01a1 s\u1edf kinh doanh l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed3ng th\u1eddi ph\u1ea3i k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span>
\n Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span>
\n Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec k\u1ebft chuy\u1ec3n v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai ti\u1ebfp theo.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 k\u00ea khai, c\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y theo quy \u0111\u1ecbnh.<\/span>
\n Ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia do Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 v\u00e0 quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n d\u1ef1 \u00e1n th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n m\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u00e1c Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c chi nh\u00e1nh \u0111\u00f3ng t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 thay m\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd m\u1ed9t ho\u1eb7c nhi\u1ec1u d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng; Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh c\u00f3 con d\u1ea5u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, c\u00f3 t\u00e0i kho\u1ea3n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng, \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u00ec Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf, ho\u00e0n thu\u1ebf ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf. Khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf, c\u01a1 s\u1edf kinh doanh l\u00e0 ch\u1ee7 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i t\u1ed5ng h\u1ee3p s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 ho\u00e0n, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 b\u00e0n giao cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec3 doanh nghi\u1ec7p m\u1edbi th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span>
\n D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u01a1 quan 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. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 th\u00ec ph\u1ea3i c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t.<\/span>
\n V\u00ed d\u1ee5 78: C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i H\u01b0ng Y\u00ean, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, C\u00f4ng ty A th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y t\u1ea1i H\u00e0 N\u1ed9i tr\u00ean T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty A ph\u1ea3i b\u00f9 tr\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (900 tri\u1ec7u \u0111\u1ed3ng), v\u1eady C\u00f4ng ty A c\u0323n ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n V\u00ed d\u1ee5 79: C\u00f4ng ty B c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u1ea3i Ph\u00f2ng, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i Th\u00e1i B\u00ecnh, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, C\u00f4ng ty B th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y t\u1ea1i H\u1ea3i Ph\u00f2ng tr\u00ean T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B ph\u1ea3i b\u00f9 tr\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (200 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 C\u00f4ng ty B c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span>
\n V\u00ed d\u1ee5 80: C\u00f4ng ty C c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0110\u1ed3ng Nai, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh tr\u00ean T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C ph\u1ea3i b\u00f9 tr\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (300 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014 C\u00f4ng ty C c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n 200 tri\u1ec7u \u0111\u1ed3ng v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai th\u00e1ng 5\/2014.<\/span>
\n V\u00ed d\u1ee5 81: C\u00f4ng ty D c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng, th\u00e1ng 3\/2014, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i Qu\u1ea3ng Nam, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, C\u00f4ng ty D th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y t\u1ea1i th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng tr\u00ean T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Th\u00e1ng 4\/2014 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. V\u1eady, t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2014, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (500 tri\u1ec7u \u0111\u1ed3ng) thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (100 tri\u1ec7u \u0111\u1ed3ng) th\u00ec \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.\u201d<\/span>
\n b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4 \u0110i\u1ec1u 18 nh\u01b0 sau:<\/span>
\n \u201c4. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo.<\/span>
\n C\u01a1 s\u1edf kinh doanh trong th\u00e1ng\/qu\u00fd v\u1eeba c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eeba c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n cho h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n \"Th\u00f4ng<\/span>
\n N\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u00e3 t\u00ednh ph\u00e2n b\u1ed5 nh\u01b0 tr\u00ean ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf theo th\u00e1ng\/qu\u00fd m\u00e0 k\u1ebft chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo; n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo th\u00e1ng\/qu\u00fd.<\/span>
\n V\u00ed d\u1ee5 82:<\/span>
\n Th\u00e1ng 3\/2014 T\u1edd khai thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p X c\u00f3 s\u1ed1 li\u1ec7u:<\/span>
\n – Thu\u1ebf GTGT k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang: 0,15 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n – Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong n\u01b0\u1edbc ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong th\u00e1ng: 4,8 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n – T\u1ed5ng doanh thu (TDT) l\u00e0 21,6 t\u1ef7, trong \u0111\u00f3: doanh thu xu\u1ea5t kh\u1ea9u (DTXK) l\u00e0 13,2 t\u1ef7 \u0111\u1ed3ng, doanh thu b\u00e1n trong n\u01b0\u1edbc ch\u1ecbu thu\u1ebf GTGT l\u00e0 8,4 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n T\u1ef7 l\u1ec7 % DTXK\/TDT = 13,2\/21,6 x 100% = 61%.<\/span>
\n – Thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc l\u00e0 0,84 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n theo th\u00e1ng c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n S\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a th\u00e1ng = 0,84 t\u1ef7 \u0111\u1ed3ng – (0,15 + 4,8 ) t\u1ef7 \u0111\u1ed3ng<\/span>
\n = – 4,11 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n Nh\u01b0 v\u1eady s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a th\u00e1ng l\u00e0 4,11 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n – X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u<\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u = 4,11 t\u1ef7 \u0111\u1ed3ng x 61%<\/span>
\n = 2,507 t\u1ef7 \u0111\u1ed3ng<\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u (sau khi b\u00f9 tr\u1eeb v\u00e0 sau khi ph\u00e2n b\u1ed5) ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 2,507 t\u1ef7 \u0111\u1ed3ng l\u1edbn h\u01a1n (>) 300 tri\u1ec7u \u0111\u1ed3ng, theo \u0111\u00f3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n 2,507 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT theo th\u00e1ng\/qu\u00fd. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n theo th\u00e1ng l\u00e0 1,603 t\u1ef7 \u0111\u1ed3ng (1,603 t\u1ef7 = 4,11 t\u1ef7 – 2,507 t\u1ef7) \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau kh\u1ea5u tr\u1eeb ti\u1ebfp.<\/span>
\n \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u nh\u01b0 sau: \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, l\u00e0 c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u; \u0111\u1ed1i v\u1edbi gia c\u00f4ng chuy\u1ec3n ti\u1ebfp, l\u00e0 c\u01a1 s\u1edf k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u v\u1edbi ph\u00eda n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i, l\u00e0 doanh nghi\u1ec7p c\u00f3 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7.\u201d<\/span>
\n c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 5 \u0110i\u1ec1u 18 nh\u01b0 sau:<\/span>
\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.<\/span>
\n C\u01a1 s\u1edf kinh doanh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ph\u1ea3i gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ch\u01b0a ph\u00e1t sinh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec ch\u01b0a ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n. C\u01a1 s\u1edf kinh doanh ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh sau khi l\u00e0m \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n th\u00ec \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf; \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u00f4ng ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh th\u00ec ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh b\u00e1n t\u00e0i s\u1ea3n ch\u1ecbu thu\u1ebf GTGT th\u00ec kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u00e0i s\u1ea3n b\u00e1n ra.<\/span>
\n V\u00ed d\u1ee5 83: N\u0103m 2015, doanh nghi\u1ec7p A trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p A c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u00e0n trong th\u00e1ng 8\/2015 l\u00e0 700 tri\u1ec7u \u0111\u1ed3ng. Do kh\u00f3 kh\u0103n, th\u00e1ng 2\/2016 doanh nghi\u1ec7p A quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 v\u00e0 c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c s\u1ebd gi\u1ea3i th\u1ec3 th\u00ec trong giai \u0111o\u1ea1n doanh nghi\u1ec7p A ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u1ec3 gi\u1ea3i th\u1ec3, c\u01a1 quan thu\u1ebf ch\u01b0a thu h\u1ed3i l\u1ea1i thu\u1ebf GTGT \u0111\u00e3 ho\u00e0n. Hai m\u01b0\u01a1i ng\u00e0y tr\u01b0\u1edbc khi doanh nghi\u1ec7p A c\u00f3 \u0111\u1ee7 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u1ec3 gi\u1ea3i th\u1ec3 ch\u00ednh th\u1ee9c v\u00e0o th\u00e1ng 10\/2016, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u00e1n m\u1ed9t (01) t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u1ea7u t\u01b0 th\u00ec doanh nghi\u1ec7p A kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u00e0i s\u1ea3n b\u00e1n ra (s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u00e0n). \u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng b\u00e1n ra, doanh nghi\u1ec7p A ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n.\u201d<\/span>
\n \u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014) nh\u01b0 sau: <\/strong><\/span>
\n 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 11 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span>
\n a) S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 11 nh\u01b0 sau:<\/span>
\n \u201c\u0111) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh m\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh (sau \u0111\u00e2y g\u1ecdi l\u00e0 kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.<\/span>
\n C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd, giao C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh v\u1ec1 n\u01a1i k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.<\/span>
\n V\u00ed d\u1ee5 16: C\u00f4ng ty A tr\u1ee5 s\u1edf t\u1ea1i H\u1ea3i Ph\u00f2ng k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p xi m\u0103ng cho C\u00f4ng ty B c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i. Theo h\u1ee3p \u0111\u1ed3ng, h\u00e0ng h\u00f3a s\u1ebd \u0111\u01b0\u1ee3c C\u00f4ng ty A giao t\u1ea1i c\u00f4ng tr\u00ecnh m\u00e0 c\u00f4ng ty B \u0111ang x\u00e2y d\u1ef1ng t\u1ea1i H\u00e0 N\u1ed9i. Ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh. C\u00f4ng ty A th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT t\u1ea1i H\u1ea3i Ph\u00f2ng, kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT t\u1ea1i H\u00e0 N\u1ed9i \u0111\u1ed1i v\u1edbi doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng cho C\u00f4ng ty B.<\/span>
\n V\u00ed d\u1ee5 17: C\u00f4ng ty B c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh c\u00f3 c\u00e1c kho h\u00e0ng t\u1ea1i H\u1ea3i Ph\u00f2ng, Ngh\u1ec7 An kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng kinh doanh. Khi C\u00f4ng ty B xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a t\u1ea1i kho \u1edf H\u1ea3i Ph\u00f2ng cho C\u00f4ng ty C t\u1ea1i H\u01b0ng Y\u00ean th\u00ec C\u00f4ng ty B kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u00e1c kho h\u00e0ng (H\u1ea3i Ph\u00f2ng, Ngh\u1ec7 An).<\/span>
\n V\u00ed d\u1ee5 18:<\/span>
\n – C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty B ch\u1ec9 \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n, kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1ea1i S\u01a1n La m\u00e0 C\u00f4ng ty B l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u00ec ho\u1ea1t \u0111\u1ed9ng n\u00e0y kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ngo\u1ea1i t\u1ec9nh. C\u00f4ng ty A th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng n\u00e0y t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT t\u1ea1i S\u01a1n La.<\/span>
\n – C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty C \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng (trong \u0111\u00f3 c\u00f3 bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf) t\u1ea1i S\u01a1n La m\u00e0 C\u00f4ng ty C l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng th\u00ec C\u00f4ng ty A th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT x\u00e2y d\u1ef1ng ngo\u1ea1i t\u1ec9nh \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng n\u00e0y t\u1ea1i S\u01a1n La.<\/span>
\n – C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty Y \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng (trong \u0111\u00f3 c\u00f3 bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf) t\u1ea1i Y\u00ean B\u00e1i m\u00e0 C\u00f4ng ty C l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT l\u00e0 770 tri\u1ec7u \u0111\u1ed3ng th\u00ec C\u00f4ng ty A kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT x\u00e2y d\u1ef1ng ngo\u1ea1i t\u1ec9nh \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng n\u00e0y t\u1ea1i S\u01a1n La<\/span>
\n V\u00ed d\u1ee5 19: C\u00f4ng ty B tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i b\u00e1n m\u00e1y \u0111i\u1ec1u ho\u00e0 cho kh\u00e1ch t\u1ea1i H\u00f2a B\u00ecnh (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t) th\u00ec C\u00f4ng ty B kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT t\u1ea1i Ho\u00e0 B\u00ecnh.<\/span>
\n V\u00ed d\u1ee5 20: C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i mua 10 c\u0103n nh\u00e0 thu\u1ed9c 1 d\u1ef1 \u00e1n c\u1ee7a C\u00f4ng ty B t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh. Sau \u0111\u00f3 C\u00f4ng ty A b\u00e1n l\u1ea1i c\u00e1c c\u0103n nh\u00e0 n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng C th\u00ec C\u00f4ng ty A ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh theo t\u1ef7 l\u1ec7 % doanh thu v\u1edbi c\u01a1 quan thu\u1ebf t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh.\u201d<\/span>
\n b) S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m e kho\u1ea3n 1 nh\u01b0 sau:<\/span>
\n \u201cTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ngo\u1ea1i t\u1ec9nh li\u00ean quan t\u1edbi nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0: x\u00e2y d\u1ef1ng \u0111\u01b0\u1eddng giao th\u00f4ng, \u0111\u01b0\u1eddng d\u00e2y t\u1ea3i \u0111i\u1ec7n, \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn n\u01b0\u1edbc, d\u1eabn d\u1ea7u, d\u1eabn kh\u00ed,…, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu c\u1ee7a c\u00f4ng tr\u00ecnh \u1edf t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a doanh thu x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ngo\u1ea1i t\u1ec9nh chung v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT cho c\u00e1c t\u1ec9nh n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh \u0111i qua. S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho c\u00e1c t\u1ec9nh \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng tr\u00ecnh t\u1ea1i t\u1eebng t\u1ec9nh do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u00e2n (x) v\u1edbi 2% doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.<\/span>
\n S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p (theo ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf) c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh li\u00ean t\u1ec9nh \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean T\u1edd khai thu\u1ebf GTGT (m\u1eabu s\u1ed1 01\/GTGT) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t li\u00ean t\u1ec9nh (m\u1eabu s\u1ed1 01-7\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 sao g\u1eedi k\u00e8m theo T\u1edd khai thu\u1ebf GTGT cho C\u1ee5c Thu\u1ebf n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu thu\u1ebf GTGT.\u201d<\/span>
\n c) S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u 11 nh\u01b0 sau:<\/span>
\n \u201cb) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng, qu\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf:<\/span>
\n – T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 01\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (thay th\u1ebf cho m\u1eabu T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb t\u0103ng theo m\u1eabu s\u1ed1 01\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh ho\u1eb7c c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p c\u00f9ng T\u1edd khai thu\u1ebf GTGT t\u00e0i li\u1ec7u sau:<\/span>
\n – B\u1ea3ng t\u1ed5ng h\u1ee3p s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 n\u1ed9p c\u1ee7a doanh thu kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh (n\u1ebfu c\u00f3) theo m\u1eabu s\u1ed1 01-5\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n – B\u1ea3ng ph\u00e2n b\u1ed5 thu\u1ebf GTGT cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (n\u1ebfu c\u00f3) theo m\u1eabu s\u1ed1 01-6\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n – B\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t li\u00ean t\u1ec9nh (n\u1ebfu c\u00f3) theo m\u1eabu s\u1ed1 01-7\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/span>
\n d) S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 11 nh\u01b0 sau:<\/span>
\n \u201cb) H\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng\/qu\u00fd t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu l\u00e0 T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1eabu s\u1ed1 04\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span>
\n e) S\u1eeda \u0111\u1ed5i Kho\u1ea3n 6 \u0110i\u1ec1u 11 nh\u01b0 sau:<\/span>
\n \u201c6. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh th\u00ec khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1m t\u00ednh theo t\u1ef7 l\u1ec7 2% \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% ho\u1eb7c theo t\u1ef7 l\u1ec7 1% \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% tr\u00ean doanh thu h\u00e0ng ho\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.<\/span>
\n b) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh l\u00e0 T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 05\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n c) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh \u0111\u01b0\u1ee3c n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh doanh thu. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh nhi\u1ec1u l\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong m\u1ed9t th\u00e1ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd v\u1edbi C\u01a1 quan thu\u1ebf n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng.<\/span>
\n d) Khi khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ed5ng h\u1ee3p doanh thu ph\u00e1t sinh v\u00e0 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 n\u1ed9p c\u1ee7a doanh thu kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh trong h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh. S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p (theo ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf) c\u1ee7a doanh thu kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.\u201d<\/span>
\n 2. S\u1eeda \u0111\u1ed5i Kho\u1ea3n 3 \u0110i\u1ec1u 13 nh\u01b0 sau:<\/span>
\n \u201c3. H\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span>
\n – T\u1edd khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo m\u1eabu s\u1ed1 01\/TT\u0110B ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span>
\n 3. S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 20 nh\u01b0 sau:<\/span>
\n a) S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m d Kho\u1ea3n 3 \u0110i\u1ec1u 20 nh\u01b0 sau:<\/span>
\n \u201cd) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i<\/span>
\n T\u1ed5 ch\u1ee9c l\u00e0m \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n ho\u1eb7c \u0111\u1ea1i l\u00fd giao nh\u1eadn v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a cho c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i) c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i.<\/span>
\n Khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i l\u00e0 t\u1ea1m n\u1ed9p theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n theo n\u0103m.\u201d<\/span>
\n b) S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m d2 kho\u1ea3n 3 \u0110i\u1ec1u 20 nh\u01b0 sau:<\/span>
\n \u201cd.2) H\u00f4\u0300 s\u01a1 Th\u00f4ng ba\u0301o mi\u00ea\u0303n, gia\u0309m thu\u1ebf theo Hi\u00ea\u0323p \u0111i\u0323nh:<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u00e3ng v\u00e2\u0323n ta\u0309i n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf do \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n th\u00eam c\u00e1c th\u1ee7 t\u1ee5c sau:<\/span>
\n T\u1ea1i T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i g\u1eedi cho c\u01a1 quan thu\u1ebf h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh. H\u1ed3 s\u01a1 g\u1ed3m:<\/span>
\n – Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh theo m\u1eabu s\u00f4\u0301 01\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\n – B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do c\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa c\u1ea5p cho n\u0103m t\u00ednh thu\u1ebf ngay tr\u01b0\u1edbc n\u0103m th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1.<\/span>
\n \u0110\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c V\u0103n ph\u00f2ng \u0110\u1ea1i di\u1ec7n c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n, Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 B\u1ed9 Lu\u1eadt H\u00e0ng h\u1ea3i v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh ph\u1ea3i n\u1ed9p th\u00eam b\u1ea3n g\u1ed1c gi\u1ea5y \u1ee7y quy\u1ec1n.<\/span>
\n K\u1ebft th\u00fac n\u0103m, h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i g\u1eedi c\u01a1 quan thu\u1ebf Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 c\u1ee7a h\u00e3ng t\u00e0u cho n\u0103m \u0111\u00f3.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, th\u00ec c\u00e1c n\u0103m ti\u1ebfp theo h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o b\u1ea5t k\u1ef3 s\u1ef1 thay \u0111\u1ed5i n\u00e0o v\u1ec1 c\u00e1c th\u00f4ng tin \u0111\u00e3 th\u00f4ng b\u00e1o t\u1ea1i m\u1eabu s\u1ed1 01\/HTQT c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u1ee9ng v\u1edbi vi\u1ec7c thay \u0111\u1ed5i.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u00e1c \u0111\u1ea1i l\u00fd t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng \u1edf Vi\u1ec7t Nam ho\u1eb7c c\u00e1c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u00e1c chi nh\u00e1nh ho\u1eb7c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 chi nh\u00e1nh) t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng \u1edf Vi\u1ec7t Nam th\u00ec c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i n\u1ed9p b\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa \u0111\u00e3 h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 cho C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh; g\u1eedi b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa \u0111\u00e3 h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 t\u1ea1i c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 chi nh\u00e1nh v\u00e0 ghi r\u00f5 n\u01a1i \u0111\u00e3 n\u1ed9p b\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) trong Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh\u201d.<\/span>
\n 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 27 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 27. \u0110\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n 1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u0103n c\u1ee9 s\u1ed1 ti\u1ec1n Vi\u1ec7t Nam \u0110\u1ed3ng tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y \u0111\u1ec3 quy \u0111\u1ed5i th\u00e0nh s\u1ed1 ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec3 thanh to\u00e1n cho kho\u1ea3n ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n V\u00ed d\u1ee5: C\u00f4ng ty X l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam. C\u00f4ng ty X m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i 3 ng\u00e2n h\u00e0ng l\u00e0 Ng\u00e2n h\u00e0ng A, Ng\u00e2n h\u00e0ng B v\u00e0 Ng\u00e2n h\u00e0ng C. Ng\u00e0y 21\/3\/2015, t\u1ef7 gi\u00e1 mua v\u00e0o \u0111\u1ed3ng \u0111\u00f4 la M\u1ef9 t\u1ea1i Ng\u00e2n h\u00e0ng A l\u00e0 21.300 VND\/USD, t\u1ea1i Ng\u00e2n h\u00e0ng B l\u00e0 21.310 VND\/USD, t\u1ea1i Ng\u00e2n h\u00e0ng C l\u00e0 21.305 VND\/USD. Ng\u00e0y 21\/3\/2015, C\u00f4ng ty X n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng D ho\u1eb7c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc qu\u1eadn E th\u00ec C\u00f4ng ty X \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a m\u1ed9t trong ba ng\u00e2n h\u00e0ng A, B, C. N\u1ebfu C\u00f4ng ty X n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam t\u1ea1i Ng\u00e2n h\u00e0ng A th\u00ec \u00e1p d\u1ee5ng t\u1ec9 gi\u00e1 l\u00e0 21.300 VND\/USD.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u01b0 sau:<\/span>
\n – T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n.<\/span>
\n – T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch thanh to\u00e1n ngo\u1ea1i t\u1ec7.<\/span>
\n – C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014.\u201d<\/span>
\n 5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u 31 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC) nh\u01b0 sau:<\/span>
\n \u201c1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u 31 nh\u01b0 sau:<\/span>
\n \u201ca) B\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh do g\u1eb7p thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd.<\/span>
\n Thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t l\u00e0 nh\u1eefng t\u1ed5n th\u1ea5t v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u00ednh \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n nh\u01b0: m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n, v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, nh\u00e0 x\u01b0\u1edfng, tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, ti\u1ec1n, c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ti\u1ec1n.<\/span>
\n Tai n\u1ea1n b\u1ea5t ng\u1edd l\u00e0 vi\u1ec7c kh\u00f4ng may x\u1ea3y ra \u0111\u1ed9t ng\u1ed9t ngo\u00e0i \u00fd mu\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, do t\u00e1c nh\u00e2n b\u00ean ngo\u00e0i g\u00e2y ra l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng ph\u1ea3i do nguy\u00ean nh\u00e2n t\u1eeb h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 tai n\u1ea1n b\u1ea5t ng\u1edd bao g\u1ed3m: tai n\u1ea1n giao th\u00f4ng; tai n\u1ea1n lao \u0111\u1ed9ng; m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o; b\u1ecb d\u1ecbch b\u1ec7nh truy\u1ec1n nhi\u1ec5m v\u00e0o th\u1eddi gian v\u00e0 t\u1ea1i nh\u1eefng v\u00f9ng m\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 c\u00f4ng b\u1ed1 c\u00f3 d\u1ecbch b\u1ec7nh truy\u1ec1n nhi\u1ec5m; c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c.<\/span>
\n Danh m\u1ee5c v\u1ec1 b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt\u201d.<\/span>
\n \u201cd) Kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n do g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c.\u201d<\/span>
\n 6. B\u00e3i b\u1ecf \u0111i\u1ec3m c kho\u1ea3n 1, \u0111i\u1ec3m c kho\u1ea3n 2, \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u1ebfn khi h\u1ebft hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh.<\/span>
\n 7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 31 nh\u01b0 sau:<\/span>
\n \u201cd) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC:<\/span>
\n – V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu s\u1ed1 01\/GHAN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC;<\/span>
\n – V\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p tr\u00ean, trong \u0111\u00f3: x\u00e1c nh\u1eadn kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t v\u00e0 nh\u1eefng nguy\u00ean nh\u00e2n g\u00e2y ra kh\u00f3 kh\u0103n \u0111\u00f3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p \u0111\u00fang h\u1ea1n s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 theo \u0111\u1ec1 ngh\u1ecb, gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n;<\/span>
\n – B\u1ea3n sao c\u00e1c v\u0103n b\u1ea3n v\u1ec1 gia h\u1ea1n, xo\u00e1 n\u1ee3, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf ban h\u00e0nh trong th\u1eddi gian 02 (hai) n\u0103m tr\u01b0\u1edbc \u0111\u00f3 (n\u1ebfu c\u00f3);<\/span>
\n – Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh (n\u1ebfu c\u00f3).\u201d<\/span>
\n 8. S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m b.2 kho\u1ea3n 2 \u0110i\u1ec1u 32 nh\u01b0 sau:<\/span>
\n “b.2) N\u1ed9p thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf t\u1eebng th\u00e1ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p, bao g\u1ed3m: s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n v\u00e0 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh theo m\u1ee9c 0,05% m\u1ed7i ng\u00e0y.\u201d<\/span>
\n 9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 34 nh\u01b0 sau:<\/span>
\n \u201c2. X\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/span>
\n a) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/01\/2015 th\u00ec ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c 0,05% s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean m\u1ed7i ng\u00e0y ch\u1eadm n\u1ed9p.<\/span>
\n b) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 nh\u01b0ng sau ng\u00e0y 01\/01\/2015 v\u1eabn ch\u01b0a n\u1ed9p th\u00ec t\u00ednh nh\u01b0 sau: tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13, t\u1eeb ng\u00e0y 01\/01\/2015 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13.<\/span>
\n V\u00ed d\u1ee5 44: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf B n\u1ee3 100 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT thu\u1ed9c t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8\/2014, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 22\/9\/2014 (do ng\u00e0y 20\/9\/2014 v\u00e0 ng\u00e0y 21\/9\/2014 l\u00e0 ng\u00e0y ngh\u1ec9). Ng\u00e0y 20\/01\/2015 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf n\u00e0y v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 23\/9\/2014 \u0111\u1ebfn ng\u00e0y 20\/01\/2015, s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u1ea3i n\u1ed9p l\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n – Tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span>
\n + T\u1eeb ng\u00e0y 23\/9\/2014 \u0111\u1ebfn ng\u00e0y 21\/12\/2014, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 90 ng\u00e0y: 100 tri\u1ec7u x 0,05% x 90 ng\u00e0y = 4,5 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n + T\u1eeb ng\u00e0y 22\/12\/2014 \u0111\u1ebfn ng\u00e0y 31\/12\/2014, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 10 ng\u00e0y: 100 tri\u1ec7u x 0,07% x 10 ng\u00e0y = 0,7 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n – T\u1eeb ng\u00e0y 01\/01\/2015 \u0111\u1ebfn ng\u00e0y 20\/01\/2015, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 20 ng\u00e0y: 100 tri\u1ec7u x 0,05% x 20 ng\u00e0y = 1 tri\u1ec7u \u0111\u1ed3ng.\u201d<\/span>
\n \u201ce) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thi\u1ebfu ti\u1ec1n thu\u1ebf c\u1ee7a k\u1ef3 thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 nh\u01b0ng sau ng\u00e0y 01\/01\/2015, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n th\u00ec \u00e1p d\u1ee5ng ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu t\u1eeb ng\u00e0y ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n thu\u1ebf khai thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\u201d<\/span>
\n 10. B\u1ed5 sung \u0110i\u1ec1u 34a nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 34a. Kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/span>
\n 1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung \u1ee9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) n\u00ean kh\u00f4ng n\u1ed9p thu\u1ebf k\u1ecbp th\u1eddi d\u1eabn \u0111\u1ebfn n\u1ee3 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung \u1ee9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n m\u1ed9t ph\u1ea7n t\u1eeb ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ph\u1ea7n c\u00f2n l\u1ea1i t\u1eeb ngu\u1ed3n ngo\u00e0i ng\u00e2n s\u00e1ch, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n n\u00ean kh\u00f4ng n\u1ed9p thu\u1ebf k\u1ecbp th\u1eddi d\u1eabn \u0111\u1ebfn n\u1ee3 thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n \u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n V\u00ed d\u1ee5: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A cung c\u1ea5p h\u00e0ng h\u00f3a X cho \u0111\u01a1n v\u1ecb B (\u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc) gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a X l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng, trong \u0111\u00f3 40 tri\u1ec7u \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb NSNN, 60 tri\u1ec7u \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb ngu\u1ed3n ngo\u00e0i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb B thanh to\u00e1n 100 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A n\u1ee3 thu\u1ebf l\u00e0 70 tri\u1ec7u \u0111\u1ed3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n 2. Ph\u1ea1m vi s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 th\u1eddi gian kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung \u1ee9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n<\/span>
\n a) Kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3, s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 n\u00e0y kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 thu\u1ebf c\u1ee7a nhi\u1ec1u k\u1ef3 k\u00ea khai thu\u1ebf th\u00ec t\u1ed5ng s\u1ed1 thu\u1ebf n\u1ee3 c\u1ee7a c\u00e1c k\u1ef3 k\u00ea khai kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n.<\/span>
\n b) Th\u1eddi gian kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 th\u1eddi gian ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n 3. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/span>
\n a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y cung c\u1ea5p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n theo m\u1eabu s\u1ed1 01\/TCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n b) C\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u1eddi gian ki\u1ec3m tra t\u1ed1i \u0111a l\u00e0 03 ng\u00e0y l\u00e0m vi\u1ec7c. Sau khi ki\u1ec3m tra, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh:<\/span>
\n – N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf.<\/span>
\n – N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf (th\u00f4ng b\u00e1o ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p) v\u00e0 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n V\u00ed d\u1ee5:<\/span>
\n Ng\u00e0y 20\/02\/2015, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A n\u1ed9p t\u1edd khai thu\u1ebf GTGT, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng. T\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0y, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A s\u1ed1 ti\u1ec1n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. Sau khi ki\u1ec3m tra, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT 30 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn khi \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n.<\/span>
\n \u0110\u1ebfn ng\u00e0y 31\/3\/2015, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN, s\u1ed1 ti\u1ec1n thu\u1ebf TNDN ph\u1ea3i n\u1ed9p l\u00e0 80 tri\u1ec7u \u0111\u1ed3ng. T\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0y, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u1eabn ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A s\u1ed1 ti\u1ec1n 100 tri\u1ec7u \u0111\u1ed3ng. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A ti\u1ebfp t\u1ee5c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf TNDN 70 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn khi \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n. S\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n l\u1ea1i l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A ch\u01b0a n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span>
\n c) Sau khi \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf theo m\u1eabu s\u1ed1 02\/TCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf t\u00ednh l\u1ea1i c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 ng\u00e0y kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n 4. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ngay sau khi \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n 5. Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span>
\n \u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c nh\u1eadn t\u00ecnh tr\u1ea1ng thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c x\u00e1c nh\u1eadn n\u00e0y.<\/span>
\n 6. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>
\n a) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ebfu ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n nh\u01b0ng kh\u00f4ng n\u1ed9p k\u1ecbp th\u1eddi ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, theo \u0111\u00f3 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n b) C\u01a1 quan thu\u1ebf ch\u01b0a th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span>
\n 7. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc<\/span>
\n C\u01a1 quan Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh thanh to\u00e1n ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\u201d<\/span>
\n 11. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 35 nh\u01b0 sau:<\/span>
\n a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 nh\u01b0 sau:<\/span>
\n \u201c2. X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c mi\u1ec5n<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, d\u1ecbch b\u1ec7nh: s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c mi\u1ec5n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, d\u1ecbch b\u1ec7nh v\u00e0 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c mi\u1ec5n n\u00e0y kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 b\u1ecb thi\u1ec7t h\u1ea1i.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb b\u1ec7nh hi\u1ec3m ngh\u00e8o: s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c mi\u1ec5n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o v\u00e0 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c mi\u1ec5n n\u00e0y kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh.\u201d<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p NNT g\u1eb7p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c: s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c mi\u1ec5n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u00e2y n\u00ean t\u00ecnh tr\u1ea1ng b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c v\u00e0 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c mi\u1ec5n n\u00e0y kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 b\u1ecb thi\u1ec7t h\u1ea1i.\u201d<\/span>
\n b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b.1, b.2 kho\u1ea3n 3 nh\u01b0 sau:<\/span>
\n \u201cb.1) Tr\u01b0\u1eddng h\u1ee3p do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, d\u1ecbch b\u1ec7nh, ph\u1ea3i c\u00f3:<\/span>
\n – Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0 H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 do S\u1edf T\u00e0i ch\u00ednh th\u00e0nh l\u1eadp, ho\u1eb7c c\u00e1c c\u00f4ng ty \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ecbnh gi\u00e1 theo h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c Trung t\u00e2m \u0111\u1ecbnh gi\u00e1 c\u1ee7a S\u1edf T\u00e0i ch\u00ednh;<\/span>
\n – V\u0103n b\u1ea3n x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thi\u1ec7t h\u1ea1i t\u1ea1i n\u01a1i x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd v\u00e0 th\u1eddi \u0111i\u1ec3m x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, d\u1ecbch b\u1ec7nh c\u1ee7a m\u1ed9t trong c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c sau: c\u00f4ng an c\u1ea5p x\u00e3, ph\u01b0\u1eddng ho\u1eb7c UBND c\u1ea5p x\u00e3, ph\u01b0\u1eddng, Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p, Khu ch\u1ebf xu\u1ea5t, Khu kinh t\u1ebf n\u01a1i x\u1ea3y ra thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd ho\u1eb7c t\u1ed5 ch\u1ee9c c\u1ee9u h\u1ed9, c\u1ee9u n\u1ea1n;<\/span>
\n – H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3);<\/span>
\n – H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span>
\n b.2) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n b\u1ecb b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u00ec ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn \u0111\u00e3 kh\u00e1m ch\u1eefa b\u1ec7nh tr\u00ean s\u1ed5 y b\u1ea1, th\u1eddi \u0111i\u1ec3m x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh; h\u1ed3 s\u01a1 thanh to\u00e1n chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3).\u201d<\/span>
\n c) B\u1ed5 sung Kho\u1ea3n 5 v\u00e0o \u0110i\u1ec1u 35 nh\u01b0 sau:<\/span>
\n \u201c5. Tr\u00ecnh t\u1ef1 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p<\/span>
\n a) Trong th\u1eddi h\u1ea1n 60 (s\u00e1u m\u01b0\u01a1i) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra g\u1eb7p thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, d\u1ecbch b\u1ec7nh, b\u1ec7nh hi\u1ec3m ngh\u00e8o ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung h\u1ed3 s\u01a1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung h\u1ed3 s\u01a1.<\/span>
\n N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ea7y \u0111\u1ee7, trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ban h\u00e0nh v\u0103n b\u1ea3n g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span>
\n c.1) V\u0103n b\u1ea3n kh\u00f4ng ch\u1ea5p thu\u1eadn \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span>
\n c.2) Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p.\u201d<\/span>
\n 12. S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 40 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 40. Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t c\u1ea3nh<\/span>
\n 1. Ng\u01b0\u1eddi Vi\u1ec7t Nam xu\u1ea5t c\u1ea3nh \u0111\u1ec3 \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh t\u1eeb Vi\u1ec7t Nam ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span>
\n 2. C\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh c\u00f3 tr\u00e1ch nhi\u1ec7m d\u1eebng vi\u1ec7c xu\u1ea5t c\u1ea3nh c\u1ee7a c\u00e1 nh\u00e2n khi c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c th\u00f4ng tin \u0111i\u1ec7n t\u1eed t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi d\u1ef1 ki\u1ebfn xu\u1ea5t c\u1ea3nh ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.\u201d<\/span>
\n 13. S\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 54 nh\u01b0 sau:<\/span>
\n \u201c2. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span>
\n – Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n theo m\u1eabu s\u1ed1 02\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do c\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ea5p \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 (ghi r\u00f5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa trong n\u0103m t\u00ednh thu\u1ebf n\u00e0o).<\/span>
\n – B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5, h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd, h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c, h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 hay h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam, gi\u1ea5y ch\u1ee9ng nh\u1eadn ti\u1ec1n g\u1eedi t\u1ea1i Vi\u1ec7t Nam, gi\u1ea5y ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n v\u00e0o C\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam (tu\u1ef3 theo lo\u1ea1i thu nh\u1eadp trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3) c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n – X\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1ec1 th\u1eddi gian v\u00e0 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf theo h\u1ee3p \u0111\u1ed3ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i).<\/span>
\n – Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n u\u1ef7 quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u1eadp gi\u1ea5y u\u1ef7 quy\u1ec1n \u0111\u1ec3 u\u1ef7 quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 (n\u1ebfu vi\u1ec7c u\u1ef7 quy\u1ec1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i) ho\u1eb7c c\u00f4ng ch\u1ee9ng (n\u1ebfu vi\u1ec7c u\u1ef7 quy\u1ec1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam) theo quy \u0111\u1ecbnh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh m\u1eabu s\u1ed1 02\/\u0110NHT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.\u201d<\/span>
\n 14. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 58 nh\u01b0 sau:<\/span>
\n a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 nh\u01b0 sau:<\/span>
\n \u201c2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf<\/span>
\n – Ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean. Ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n c\u1ee7a c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 14 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf l\u1ea7n \u0111\u1ea7u v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng, tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf l\u1ea7n \u0111\u1ea7u nh\u01b0ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf k\u1ebf ti\u1ebfp theo v\u1eabn x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u.<\/span>
\n – Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf trong th\u1eddi h\u1ea1n 02 (hai) n\u0103m, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf trong th\u1eddi h\u1ea1n 02 (hai) n\u0103m, n\u1ebfu trong l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ea7u ti\u00ean t\u00ednh t\u1eeb sau th\u1eddi \u0111i\u1ec3m b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf, c\u01a1 quan thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 33 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, ho\u1eb7c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 108 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 kho\u1ea3n 34 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf th\u00ec nh\u1eefng l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ti\u1ebfp theo, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n nh\u1eefng l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ti\u1ebfp theo, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn c\u00f3 h\u00e0nh vi khai sai \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 33 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, \u0110i\u1ec1u 108 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 kho\u1ea3n 34 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf th\u00ec h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n theo \u0111\u00fang th\u1eddi h\u1ea1n 02 (hai) n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf.<\/span>
\n – H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh, bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua b\u00e1n trong n\u1ed9i \u0111\u1ecba v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT, c\u1ee5 th\u1ec3: Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT kh\u00f4ng th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf GTGT th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf v\u00e0 x\u1eed l\u00fd kh\u00f4ng ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y.<\/span>
\n – Doanh nghi\u1ec7p s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng; giao, b\u00e1n, kho\u00e1n, cho thu\u00ea doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span>
\n – H\u1ebft th\u1eddi h\u1ea1n theo th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng gi\u1ea3i tr\u00ecnh, b\u1ed5 sung h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf; ho\u1eb7c c\u00f3 gi\u1ea3i tr\u00ecnh, b\u1ed5 sung l\u1ea7n hai nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ph\u1ea7n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.\u201d<\/span>
\n b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4 nh\u01b0 sau:<\/span>
\n \u201c4. Ki\u1ec3m tra sau ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau<\/span>
\n a) Vi\u1ec7c ki\u1ec3m tra sau ho\u00e0n thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong th\u1eddi h\u1ea1n 01 (m\u1ed9t) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n – C\u01a1 s\u1edf kinh doanh k\u00ea khai l\u1ed7 02 (hai) n\u0103m li\u00ean t\u1ee5c li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c c\u00f3 s\u1ed1 l\u1ed7 v\u01b0\u1ee3t qu\u00e1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u00ednh \u0111\u1ebfn n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf. S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; tr\u01b0\u1eddng h\u1ee3p c\u00f3 bi\u00ean b\u1ea3n thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra.<\/span>
\n – C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh ng\u00e0nh ngh\u1ec1 t\u1ed5ng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 m\u00e0 c\u00f3 t\u1ef7 l\u1ec7 doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 tr\u00ean t\u1ed5ng doanh thu c\u1ee7a to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 ph\u00e1t sinh s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n t\u1eeb tr\u00ean 50% tr\u1edf l\u00ean th\u00ec \u00e1p d\u1ee5ng ki\u1ec3m tra sau ho\u00e0n trong th\u1eddi h\u1ea1n 01 (m\u1ed9t) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span>
\n – C\u01a1 s\u1edf kinh doanh thay \u0111\u1ed5i tr\u1ee5 s\u1edf t\u1eeb 02 (hai) l\u1ea7n tr\u1edf l\u00ean trong v\u00f2ng 12 (m\u01b0\u1eddi hai) th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf tr\u1edf v\u1ec1 tr\u01b0\u1edbc;<\/span>
\n – C\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ef1 thay \u0111\u1ed5i b\u1ea5t th\u01b0\u1eddng v\u1ec1 doanh thu t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n trong giai \u0111o\u1ea1n 12 (m\u01b0\u1eddi hai) th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf tr\u1edf v\u1ec1 tr\u01b0\u1edbc.<\/span>
\n – C\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n.<\/span>
\n b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y, vi\u1ec7c ki\u1ec3m tra sau ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.\u201d<\/span>
\n \u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/strong><\/span>
\n 1. S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m k Kho\u1ea3n 1 \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201ck) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ch\u1eef n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1eef n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n ( ) ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t v\u00e0 c\u00f3 c\u1ee1 nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t.<\/span>
\n Ch\u1eef s\u1ed1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 c\u00e1c ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; Ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn: sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 ph\u1ea3i \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.), n\u1ebfu c\u00f3 ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1eb7t d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ho\u1eb7c s\u1eed d\u1ee5ng d\u1ea5u ph\u00e2n c\u00e1ch s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u ch\u1ea5m (.) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span>
\n D\u00f2ng t\u1ed5ng ti\u1ec1n thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi b\u1eb1ng ch\u1eef. Tr\u01b0\u1eddng h\u1ee3p ch\u1eef tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eef ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u th\u00ec c\u00e1c ch\u1eef vi\u1ebft kh\u00f4ng d\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng d\u1eabn t\u1edbi c\u00e1ch hi\u1ec3u sai l\u1ec7ch n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n<\/span>
\n M\u1ed7i m\u1eabu ho\u00e1 \u0111\u01a1n s\u1eed d\u1ee5ng c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i c\u00f3 c\u00f9ng k\u00edch th\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c in t\u1eeb gi\u1ea5y cu\u1ed9n kh\u00f4ng nh\u1ea5t thi\u1ebft c\u1ed1 \u0111\u1ecbnh \u0111\u1ed9 d\u00e0i, \u0111\u1ed9 d\u00e0i c\u1ee7a ho\u00e1 \u0111\u01a1n ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed9 d\u00e0i c\u1ee7a danh m\u1ee5c h\u00e0ng ho\u00e1 b\u00e1n ra).\u201d<\/span>
\n 2. S\u1eeda \u0111\u1ed5i g\u1ea1ch \u0111\u1ea7u d\u00f2ng cu\u1ed1i \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 6 nh\u01b0 sau:<\/span>
\n \u201c- C\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in (M\u1eabu s\u1ed1 3.14 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Trong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn v\u1ec1 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in c\u1ee7a doanh nghi\u1ec7p (M\u1eabu s\u1ed1 3.15 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p sau 5 ng\u00e0y l\u00e0m vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi doanh nghi\u1ec7p.\u201d<\/span>
\n 3. B\u1ed5 sung kho\u1ea3n 4 v\u00e0o \u0110i\u1ec1u 7 nh\u01b0 sau:<\/span>
\n \u201c4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n) kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao v\u1ec1 thu\u1ebf th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 nh\u1eadn m\u00e3 x\u00e1c th\u1ef1c h\u00f3a \u0111\u01a1n t\u1eeb c\u01a1 quan thu\u1ebf. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span>
\n 4. S\u1eeda \u0111\u1ed5i kh\u1ed5 cu\u1ed1i \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 8 nh\u01b0 sau:<\/span>
\n \u201cTrong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (M\u1eabu s\u1ed1 3.15 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p sau 5 ng\u00e0y l\u00e0m vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi doanh nghi\u1ec7p.\u201d<\/span>
\n 5. S\u1eeda \u0111\u1ed5i Kho\u1ea3n 2 \u0110i\u1ec1u 9 nh\u01b0 sau:<\/span>
\n \u201c2. N\u1ed9i dung Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed3m: t\u00ean \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9, \u0111i\u1ec7n tho\u1ea1i, c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n ph\u00e1t h\u00e0nh (t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1…)), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p in ho\u00e1 \u0111\u01a1n (\u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in ho\u00e1 \u0111\u01a1n (\u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n t\u1ef1 in), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed (\u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed); ng\u00e0y l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c chi nh\u00e1nh ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb giao d\u1ecbch ki\u00eam ho\u00e1 \u0111\u01a1n thu ph\u00ed d\u1ecbch v\u1ee5 t\u1ef1 in th\u00ec g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n k\u00e8m theo ho\u00e1 \u0111\u01a1n m\u1eabu \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, \u0111\u0103ng k\u00fd c\u1ea5u tr\u00fac t\u1ea1o s\u1ed1 ho\u00e1 \u0111\u01a1n, kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd tr\u01b0\u1edbc s\u1ed1 l\u01b0\u1ee3ng ph\u00e1t h\u00e0nh.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft c\u00f3 in s\u1eb5n t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u00ean t\u1edd ho\u00e1 \u0111\u01a1n, khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c kinh doanh v\u1eabn c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in th\u00ec th\u1ef1c hi\u1ec7n \u0111\u00f3ng d\u1ea5u t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi v\u00e0o b\u00ean c\u1ea1nh ti\u00eau th\u1ee9c t\u00ean, \u0111\u1ecba ch\u1ec9 \u0111\u00e3 in s\u1eb5n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng v\u00e0 g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (m\u1eabu s\u1ed1 3.13 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 \u0111\u00f3ng d\u1ea5u \u0111\u1ecba ch\u1ec9 m\u1edbi l\u00ean ho\u00e1 \u0111\u01a1n, g\u1eedi b\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng (m\u1eabu s\u1ed1 3.10 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn (trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng, s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng). N\u1ebfu t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec th\u1ef1c hi\u1ec7n hu\u1ef7 c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 hu\u1ef7 ho\u00e1 \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n m\u1edbi v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y.\u201d<\/span>
\n 6. B\u1ed5 sung kho\u1ea3n 2 v\u00e0o \u0110i\u1ec1u 14 nh\u01b0 sau:<\/span>
\n \u201c2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n) kinh doanh trong l\u0129nh v\u1ef1c nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, si\u00eau th\u1ecb v\u00e0 m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n, h\u1ec7 th\u1ed1ng c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng \u0111\u1ec3 thanh to\u00e1n th\u00ec th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 g\u1eedi th\u00f4ng tin cho c\u01a1 quan thu\u1ebf theo l\u1ed9 tr\u00ecnh tri\u1ec3n khai c\u1ee7a c\u01a1 quan thu\u1ebf.\u201d<\/span>
\n 7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 nh\u01b0 sau:<\/span>
\n a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) nh\u01b0 sau:<\/span>
\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 ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, 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 (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).<\/span>
\n N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u00fang n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh; kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa; ph\u1ea3i d\u00f9ng c\u00f9ng m\u00e0u m\u1ef1c, lo\u1ea1i m\u1ef1c kh\u00f4ng phai, kh\u00f4ng s\u1eed d\u1ee5ng m\u1ef1c \u0111\u1ecf; ch\u1eef s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, kh\u00f4ng vi\u1ebft ho\u1eb7c in \u0111\u00e8 l\u00ean ch\u1eef in s\u1eb5n v\u00e0 g\u1ea1ch ch\u00e9o ph\u1ea7n c\u00f2n tr\u1ed1ng (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n t\u1ef1 in ho\u1eb7c ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng m\u00e1y t\u00ednh n\u1ebfu c\u00f3 ph\u1ea7n c\u00f2n tr\u1ed1ng tr\u00ean ho\u00e1 \u0111\u01a1n th\u00ec kh\u00f4ng ph\u1ea3i g\u1ea1ch ch\u00e9o.\u201d<\/span>
\n b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 16 nh\u01b0 sau:<\/span>
\n \u201cb) Ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d, \u201ct\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua\u201d<\/span>
\n Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i ghi \u0111\u00fang ti\u00eau th\u1ee9c \u201cm\u00e3 s\u1ed1 thu\u1ebf\u201d c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n.<\/span>
\n Ti\u00eau th\u1ee9c \u201ct\u00ean, \u0111\u1ecba ch\u1ec9\u201d c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i vi\u1ebft \u0111\u1ea7y \u0111\u1ee7, tr\u01b0\u1eddng h\u1ee3p vi\u1ebft t\u1eaft th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0: “Ph\u01b0\u1eddng” th\u00e0nh “P”; “Qu\u1eadn” th\u00e0nh “Q”, “Th\u00e0nh ph\u1ed1” th\u00e0nh “TP”, “Vi\u1ec7t Nam” th\u00e0nh “VN” ho\u1eb7c “C\u1ed5 ph\u1ea7n” l\u00e0 “CP”, “Tr\u00e1ch nhi\u1ec7m H\u1eefu h\u1ea1n” th\u00e0nh “TNHH”, “khu c\u00f4ng nghi\u1ec7p” th\u00e0nh “KCN”, “s\u1ea3n xu\u1ea5t” th\u00e0nh “SX”, “Chi nh\u00e1nh” th\u00e0nh “CN”\u2026 nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3, qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng th\u00ec ghi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i l\u1ea7n, ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y ho\u00e1 \u0111\u01a1n\u201d ho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf.<\/span>
\n Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u l\u1ea5y ho\u00e1 \u0111\u01a1n, cu\u1ed1i ng\u00e0y \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp chung m\u1ed9t ho\u00e1 \u0111\u01a1n cho t\u1ed5ng doanh thu ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y ho\u00e1 \u0111\u01a1n ph\u00e1t sinh trong ng\u00e0y.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua th\u00ec c\u00e1c b\u00ean l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span>
\n 8. Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y c\u00e1c m\u1eabu sau:<\/span>
\n a) M\u1eabu Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n (m\u1eabu TB01\/AC) lo\u1ea1i d\u00e0nh cho t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p thay th\u1ebf cho m\u1eabu Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n (m\u1eabu TB01\/AC) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n b) M\u1eabu Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n (m\u1eabu TB02\/AC) lo\u1ea1i d\u00e0nh cho C\u1ee5c Thu\u1ebf thay th\u1ebf cho m\u1eabu Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n (m\u1eabu TB02\/AC) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n c) M\u1eabu B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in\/cung c\u1ea5p ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 BC01\/AC) thay th\u1ebf cho m\u1eabu B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in\/cung c\u1ea5p ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 BC01\/AC) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m 2.4 Ph\u1ee5 l\u1ee5c 4 nh\u01b0 sau:<\/span>
\n \u201c2.4. S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho, bi\u1ebfu, t\u1eb7ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/span>
\n a) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n, tr\u00ean ho\u00e1 \u0111\u01a1n ghi t\u00ean v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, ghi r\u00f5 l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/span>
\n \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, 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 th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT (ho\u1eb7c ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng), tr\u00ean ho\u00e1 \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 ho\u00e1 \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.\u201d<\/span>
\n \u0110i\u1ec1u 4. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span>
\n 1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/2\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p k\u00fd tr\u01b0\u1edbc ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 (c\u00e1c lo\u1ea1i m\u00e1y quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 11 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y) nh\u01b0ng th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng sau ng\u00e0y Lu\u1eadt s\u1ed1 71\/2014\/QH13 c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng th\u00ec c\u00e1c b\u00ean th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 3. \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng \u0111\u00f3ng t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd \u0111\u01b0\u1ee3c k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT nh\u01b0ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u00e0y 31\/12\/2014 ch\u01b0a ho\u00e0n th\u00e0nh, b\u00e0n giao m\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh, b\u00e0n giao th\u1ef1c t\u1ebf sau ng\u00e0y 01\/01\/2015 th\u00ec to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 4. B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra v\u00e0 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 khi x\u00e1c \u0111\u1ecbnh doanh thu, gi\u00e1 t\u00ednh thu\u1ebf t\u1ea1i:<\/span>
\n – Th\u00f4ng t\u01b0 s\u1ed1 05\/2012\/TT-BTC ng\u00e0y 05\/01\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16\/3\/2009 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113\/2011\/N\u0110-CP ng\u00e0y 08\/12\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n – Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span>
\n – Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n – Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013, Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 10\/01\/2013, Th\u00f4ng t\u01b0 s\u1ed1 85\/2011\/TT-BTC ng\u00e0y 17\/6\/2011, Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u1ea3i c\u00e1ch, \u0111\u01a1n gi\u1ea3n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\n 5. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 Th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 6. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00e1c v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf.<\/span>
\n \u0110i\u1ec1u 5. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/span>
\n 1. U\u1ef7 ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 2. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo n\u1ed9i dung Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

 <\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc t\u1ea3i to\u00e0n b\u1ed9 n\u1ed9i dung c\u1ee7a Th\u00f4ng t\u01b0 26\/2015\/TT-BTC t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

L\u01afU \u00dd B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n. _____________________________________________ Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7..<\/p>\n","protected":false},"author":7,"featured_media":2585,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[238,3999],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2111"}],"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=2111"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2111\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/2585"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2111"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}