{"id":23441,"date":"2016-07-01T09:53:31","date_gmt":"2016-07-01T09:53:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23441"},"modified":"2017-03-06T01:58:23","modified_gmt":"2017-03-06T01:58:23","slug":"hoan-thue-gtgt-se-thay-doi-tu-ngay-01072016","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23441","title":{"rendered":"Ho\u00e0n thu\u1ebf GTGT s\u1ebd thay \u0111\u1ed5i t\u1eeb ng\u00e0y 01\/07\/2016."},"content":{"rendered":"
\"Ho\u00e0n<\/a>

Ho\u00e0n thu\u1ebf GTGT s\u1ebd thay \u0111\u1ed5i t\u1eeb ng\u00e0y 01\/07\/2016 – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

Vi\u1ec7c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m. K\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2016 ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf GTGT s\u1ebd thay \u0111\u1ed5i ch\u1ec9 c\u00f2n 2 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT, \u0111\u1ec3 c\u00e1c b\u1ea1n n\u1eafm r\u00f5, K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:\u00a0<\/span>Ho\u00e0n thu\u1ebf GTGT s\u1ebd thay \u0111\u1ed5i t\u1eeb ng\u00e0y 01\/07\/2016.<\/span><\/strong><\/span><\/p>\n

1.\u00a0Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi<\/strong><\/span><\/h2>\n

\u00a0Theo kho\u1ea3n 3 \u0111i\u1ec1u 1 lu\u1eadt s\u1ed1 106\/2016\/QH3 ng\u00e0y 06\/04\/2016 c\u1ee7a Qu\u1ed1c H\u1ed9i, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 3 lo\u1ea1i thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 sau: <\/strong><\/span><\/p>\n

“1. 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 n\u1ebfu c\u00f3 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 trong th\u00e1ng ho\u1eb7c trong qu\u00fd th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i t\u1eeb ba tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/em><\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 sang k\u1ef3 ti\u1ebfp theo \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/em><\/span><\/p>\n

a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh kh\u00f4ng g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd; kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 ho\u1eb7c kh\u00f4ng b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng;<\/em><\/span><\/p>\n

b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a m\u00e0 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.\u201d<\/em><\/span><\/p>\n

1.1 Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 s\u1ed1 thu\u1ebf \u00e2m th\u00ec:<\/span><\/h3>\n