{"id":2223,"date":"2015-07-14T16:34:41","date_gmt":"2015-07-14T16:34:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2223"},"modified":"2015-09-01T03:51:22","modified_gmt":"2015-09-01T03:51:22","slug":"quy-dinh-moi-ve-chi-phi-tien-dien-tien-nuoc-mang-ten-chu-nha","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2223","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n ti\u1ec1n n\u01b0\u1edbc mang t\u00ean ch\u1ee7 nh\u00e0"},"content":{"rendered":"

\"Quy<\/span><\/h2>\n

C\u00f4ng ty \u0111i thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n v\u00e0 chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n ti\u1ec1n n\u01b0\u1edbc \u0111\u1ee9ng t\u00ean ch\u1ee7 nh\u00e0. V\u1eady chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng? \u00a0K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n ti\u1ec1n n\u01b0\u1edbc mang t\u00ean ch\u1ee7 nh\u00e0 \u00a0<\/span><\/p>\n

1.\u00a0H\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc mang t\u00ean ch\u1ee7 nh\u00e0 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/strong><\/span><\/h2>\n

\u00a0<\/em><\/span>Theo \u0110i\u1ec1u 6 Kho\u1ea3n 1 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> ng\u00e0y 18\/06\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/span><\/span><\/p>\n

\u201c1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;
\n<\/em><\/span>b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\n<\/em><\/span>c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.
\n<\/em><\/span>Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.\u201d<\/em><\/span><\/span><\/p>\n

Theo \u0111i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 06\/08\/2015 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.15 Kho\u1ea3n 2 \u0110i\u1ec1u 6\u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong>\u00a0 v\u1ec1 nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

“2.15. <\/em>Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n n\u01b0\u1edbc do ch\u1ee7 s\u1edf h\u1eefu l\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:
\n<\/em><\/span>a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh tr\u1ef1c ti\u1ebfp thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 <\/em>c\u00e1c ho\u00e1 \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.
\n<\/em><\/span>b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u01b0\u1edbc th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/em>\u201d<\/em><\/span><\/span><\/p>\n

Nh\u01b0 v\u1eady, theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc mang t\u00ean ch\u1ee7 nh\u00e0, nh\u01b0ng l\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p,\u00a0<\/strong>tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh, chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi:<\/span><\/p>\n

– Doanh nghi\u1ec7p tr\u1eeb ti\u1ebfp thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p hay thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc v\u1edbi ch\u1ee7 cho thu\u00ea (h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n) <\/span><\/p>\n

– C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc\u00a0<\/span><\/p>\n

– H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n n\u01b0\u1edbc<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong><\/em><\/span>\u00a0<\/span><\/p>\n

Tr\u01b0\u1edbc kia, theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC y\u00eau c\u1ea7u ngo\u00e0i h\u00f3a \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc ho\u1eb7c ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u1edbi ch\u1ee7 nh\u00e0, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m, v\u00e0 ph\u1ea3i k\u00e8m theo B\u1ea3ng k\u00ea s\u1ed1 02\/TNDN, n\u1ebfu thi\u1ebfu m\u1ed9t trong c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean th\u00ec chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.T\u1eeb n\u0103m 2015, kh\u00f4ng c\u1ea7n k\u00ea B\u1ea3ng k\u00ea s\u1ed1 02\/TNDN k\u00e8m theo ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc<\/span><\/em><\/span><\/p>\n

2.\u00a0H\u00f3a \u0111\u01a1n \u0111i\u1ec7n n\u01b0\u1edbc mang t\u00ean ch\u1ee7 nh\u00e0 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng ?<\/strong><\/span><\/h2>\n

Theo \u0111i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>, quy \u0111\u1ecbnh n<\/span>guy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o:<\/p>\n

\u201c15. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p:
\n– H\u00f3a \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n;
\n– H\u00f3a \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua\u201d.
\nK\u1ebft lu\u1eadn:<\/strong> Nh\u1eefng h\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng mang t\u00ean c\u00f4ng ty m\u00e0 mang t\u00ean ch\u1ee7 nh\u00e0 th\u00ec kh\u00f4ng<\/strong> \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n

C\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam C\u00f4ng v\u0103n 6536\/TTHT<\/a> c\u1ee7a C\u1ee5c thu\u1ebf TP. HMC v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n nh\u00e9<\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft : Nguy\u00ean t\u1eafc\u00a0kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a><\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a><\/strong><\/span><\/p>\n

M\u1eddi ban ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng ty \u0111i thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n v\u00e0 chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n ti\u1ec1n n\u01b0\u1edbc \u0111\u1ee9ng t\u00ean ch\u1ee7 nh\u00e0. V\u1eady chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng? \u00a0K\u1ebf to\u00e1n Centax xin chia s\u1ebb quy \u0111\u1ecbnh..<\/p>\n","protected":false},"author":7,"featured_media":6516,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[373],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2223"}],"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=2223"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2223\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6516"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2223"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}