{"id":22817,"date":"2016-12-09T02:25:49","date_gmt":"2016-12-09T02:25:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22817"},"modified":"2016-12-09T01:57:25","modified_gmt":"2016-12-09T01:57:25","slug":"huong-dan-ke-khai-thue-gtgt-tai-chi-nhanh-phu-thuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22817","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf GTGT t\u1ea1i chi nh\u00e1nh ph\u1ee5 thu\u1ed9c"},"content":{"rendered":"
\"H\u01b0\u1edbng<\/a>

H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf GTGT t\u1ea1i chi nh\u00e1nh ph\u1ee5 thu\u1ed9c – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u00f3 nhi\u1ec1u doanh nghi\u1ec7p th\u00e0nh l\u1eadp chi nh\u00e1nh, ho\u1eb7c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t. Chi nh\u00e1nh kh\u00e1c t\u1ec9nh, nh\u01b0ng h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0 kh\u00f4ng c\u00f3 ph\u00e1t sinh b\u00e1n h\u00e0ng v\u00e0 doanh thu. V\u1eady nh\u1eefng chi nh\u00e1nh n\u00e0y s\u1ebd k\u00ea khai thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf GTGT t\u1ea1i chi nh\u00e1nh ph\u1ee5 thu\u1ed9c<\/span><\/h2>\n

1. Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf GTGT t\u1ea1i chi nh\u00e1nh ph\u1ee5 thu\u1ed9c<\/span><\/strong><\/h2>\n

\u0110i\u1ec3m d, Kho\u1ea3n 1, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC <\/a>ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/span><\/p>\n

“d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c bao g\u1ed3m<\/a>\u00a0c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p 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 th\u00ec:<\/em><\/span><\/p>\n

N\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c c\u00f3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf\u00a0theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t, khi \u0111i\u1ec1u chuy\u1ec3n b\u00e1n th\u00e0nh ph\u1ea9m ho\u1eb7c th\u00e0nh ph\u1ea9m, k\u1ec3 c\u1ea3 xu\u1ea5t cho tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0m c\u0103n c\u1ee9 k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t.<\/em><\/span><\/p>\n

N\u1ebfu 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 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 2% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%) ho\u1eb7c theo t\u1ef7 l\u1ec7 1% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%) tr\u00ean doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c nh\u01b0 sau: S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh nh\u00e2n (x) v\u1edbi t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m do c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c s\u1ea3n xu\u1ea5t ra ho\u1eb7c s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c tr\u00ean t\u1ed5ng doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra c\u1ee7a to\u00e0n doanh nghi\u1ec7p. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi \u201cB\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\u201d theo m\u1eabu s\u1ed1 01-6\/GTGT k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, \u0111\u1ed3ng th\u1eddi g\u1eedi m\u1ed9t b\u1ea3n B\u1ea3ng ph\u00e2n b\u1ed5 m\u1eabu s\u1ed1 01-6\/GTGT n\u00eau tr\u00ean t\u1edbi c\u00e1c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c.<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 gi\u1eefa \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c tr\u00ean B\u1ea3ng ph\u00e2n b\u1ed5 theo m\u1eabu s\u1ed1 01-6\/GTGT n\u00eau tr\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c. Tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ph\u1ea3i ghi r\u00f5 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu chi nh\u00e1nh , c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kh\u00f4ng h\u1ea1ch to\u00e1n, kh\u00f4ng b\u00e1n h\u00e0ng v\u00e0 kh\u00f4ng c\u00f3 doanh thu, th\u00ec vi\u1ec7c k\u00ea khai thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n