{"id":23702,"date":"2017-04-08T00:55:21","date_gmt":"2017-04-08T00:55:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23702"},"modified":"2017-04-03T10:14:48","modified_gmt":"2017-04-03T10:14:48","slug":"cong-ty-ban-tai-san-co-dinh-da-het-khau-hao-vay-cong-ty-co-phai-xuat-hoa-don-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23702","title":{"rendered":"C\u00f4ng ty b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 h\u1ebft kh\u1ea5u hao v\u1eady c\u00f4ng ty c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?"},"content":{"rendered":"
\"C\u00f4ng<\/a>

C\u00f4ng ty b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 h\u1ebft kh\u1ea5u hao v\u1eady c\u00f4ng ty c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng? – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i c\u00f3 b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft \u00a0t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc. V\u1eady c\u00f4ng ty t\u00f4i c\u00f3 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT kh\u00f4ng? M\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 bao nhi\u00eau?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 7 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> 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).”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty b\u1ea1n b\u00e1n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT giao cho kh\u00e1ch h\u00e0ng. Thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thanh l\u00fd, \u0111\u01a1n v\u1ecb\u00a0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/span><\/p>\n

Khi b\u00e1n TSC\u0110 \u0111\u00e3 h\u1ebft kh\u1ea5u hao, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/strong><\/p>\n

Khi b\u00e1n TSC\u0110, c\u0103n c\u1ee9 gi\u00e1 b\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 111, 112,113<\/span><\/p>\n

C\u00f3 TK 711<\/span><\/p>\n

Chi ph\u00ed thanh l\u00fd h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

N\u1ee3 TK 811<\/span><\/p>\n

C\u00f3 TK 111, 112, 331<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/p>\n

N\u1ee3 TK 214<\/span><\/p>\n

C\u00f3 TK 211<\/span><\/p>\n

Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p lu\u00f4n l\u00e0 c\u00f4ng vi\u1ec7c r\u1ea5t quan tr\u1ecdng, c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c l\u00e0m m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u, Centax c\u0169ng \u0111\u00e3 chia s\u1ebb r\u1ea5t nhi\u1ec1u b\u00e0i vi\u1ebft v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, n\u1ebfu \u00a0b\u1ea1n quan t\u00e2m c\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u t\u1eeb v\u1ea5n \u0111\u1ec1 t\u1ed5ng qu\u00e1t nh\u1ea5t:\u00a0Nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao<\/a><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: C\u00f4ng ty t\u00f4i c\u00f3 b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft \u00a0t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc. V\u1eady c\u00f4ng ty t\u00f4i c\u00f3 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT kh\u00f4ng? M\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 bao nhi\u00eau? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 7 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng..<\/p>\n","protected":false},"author":7,"featured_media":23911,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23702"}],"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=23702"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23702\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23911"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23702"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}