{"id":2317,"date":"2015-07-15T07:59:35","date_gmt":"2015-07-15T07:59:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2317"},"modified":"2015-11-16T10:05:05","modified_gmt":"2015-11-16T10:05:05","slug":"ho-so-thu-tuc-voi-hang-hoa-hu-hong-do-thien-tai-hoa-hoan-dich-benh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2317","title":{"rendered":"H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c v\u1edbi h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh"},"content":{"rendered":"

\"H\u1ed3<\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 v\u1eadt t\u01b0, t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a\u00a0t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh , h\u1ecfa ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?\u00a0K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb h\u01b0\u1edbng gi\u1ea3i quy\u1ebft tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u1edf b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

1. H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh , h\u1ecfa ho\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/span><\/h2>\n

Theo \u0111i\u1ec1u 6 kho\u1ea3n 2.1, \u0111i\u1ec3m a\u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 h<\/span>\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb g\u1ed3m:<\/span><\/span><\/p>\n

”\u00a0H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/em><\/span><\/p>\n

– V\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n.<\/em><\/span><\/p>\n

– Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do doanh nghi\u1ec7p l\u1eadp.<\/em><\/span><\/p>\n

Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a t\u1ed5n th\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t, nguy\u00ean nh\u00e2n t\u1ed5n th\u1ea5t, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1ec1 nh\u1eefng t\u1ed5n th\u1ea5t; ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3); b\u1ea3ng k\u00ea xu\u1ea5t nh\u1eadp t\u1ed3n h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t c\u00f3 x\u00e1c nh\u1eadn do \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

– V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n, Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p, Khu ch\u1ebf xu\u1ea5t, Khu kinh t\u1ebf n\u01a1i x\u1ea3y ra s\u1ef1 vi\u1ec7c thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n l\u00e0 trong th\u1eddi gian \u0111\u00f3 c\u00f3 x\u1ea3y ra thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n.<\/em><\/span><\/p>\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).<\/em><\/span><\/p>\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).”<\/em><\/span><\/p>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2.1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> <\/strong>c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 06\/08\/2015 th\u00ec h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/em><\/span><\/p>\n

– Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do doanh nghi\u1ec7p l\u1eadp.<\/em><\/span><\/p>\n

Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a t\u1ed5n th\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t, nguy\u00ean nh\u00e2n t\u1ed5n th\u1ea5t, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1ec1 nh\u1eefng t\u1ed5n th\u1ea5t; ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3); b\u1ea3ng k\u00ea xu\u1ea5t nh\u1eadp t\u1ed3n h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t c\u00f3 x\u00e1c nh\u1eadn do \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\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).<\/em><\/span><\/p>\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).”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC th\u00ec h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u01b0a c\u00e1c chi ph\u00ed tr\u00ean v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 b\u1ecf v\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p g\u1eedi c\u01a1 quan thu\u1ebf gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t (1) v\u00e0 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n (2)<\/span><\/p>\n

2. Th\u1ee7 t\u1ee5c ti\u1ebfn h\u00e0nh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ed5n th\u1ea5t do thi\u00ean tai, b\u1ec7nh d\u1ecbch, h\u1ecfa ho\u1ea1n<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec3m c Kho\u1ea3n 2.1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> qui \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c Doanh nghi\u1ec7p g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n; h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh h\u00f3a t\u1ef1 nhi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng ch\u1eadm nh\u1ea5t khi n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a n\u0103m x\u1ea3y ra t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t, b\u1ecb h\u01b0 h\u1ecfng. C\u00e1c h\u1ed3 s\u01a1 kh\u00e1c (bao g\u1ed3m Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t, b\u1ecb h\u01b0 h\u1ecfng; V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n 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; 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); 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) v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c) \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.\u201d<\/em><\/span><\/p>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2.1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 06\/08\/2015 qui \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c H\u1ed3 s\u01a1 n\u00eau tr\u00ean \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, Theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong>\u00a0doanh nghi\u1ec7p ch\u1ec9 l\u01b0u h\u1ed3 s\u01a1 t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

3. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 14, kho\u1ea3n 1 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

” 1. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, k\u1ec3 c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n th\u1ea5t.<\/em><\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o g\u1ed3m: thi\u00ean tai, ho\u1ea3 ho\u1ea1n, c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng, h\u00e0ng ho\u00e1 m\u1ea5t ph\u1ea9m ch\u1ea5t, qu\u00e1 h\u1ea1n s\u1eed d\u1ee5ng ph\u1ea3i ti\u00eau hu\u1ef7. C\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf.”<\/em><\/span><\/p>\n

Theo quy \u0111inh tr\u00ean, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a t\u1ed5n th\u1ea5t do thi\u00ean t\u1ea1i, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n… \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/span><\/p>\n

4. H\u1ea1ch to\u00e1n<\/span><\/strong>\u00a0<\/i><\/span>\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n<\/span><\/strong><\/span><\/p>\n