{"id":23813,"date":"2016-09-05T00:00:19","date_gmt":"2016-09-05T00:00:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23813"},"modified":"2016-11-09T10:05:26","modified_gmt":"2016-11-09T10:05:26","slug":"thu-tuc-mua-hoa-don-le-ve-nhan-cong-bao-gom-nhung-gi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23813","title":{"rendered":"\u00a0Th\u1ee7 t\u1ee5c mua h\u00f3a \u0111\u01a1n l\u1ebb v\u1ec1 nh\u00e2n c\u00f4ng bao g\u1ed3m nh\u1eefng g\u00ec?"},"content":{"rendered":"
\"S\u01a1<\/a>

Th\u1ee7 t\u1ee5c mua h\u00f3a \u0111\u01a1n l\u1ebb v\u1ec1 nh\u00e2n c\u00f4ng bao g\u1ed3m nh\u1eefng g\u00ec? – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u00e2u h\u1ecfi:\u00a0<\/strong>C\u00f4ng ty ch\u00fang t\u00f4i l\u00e0m trong l\u0129nh v\u1ef1c XD giao th\u00f4ng, VP c\u00f4ng ty \u1edf HN, c\u00f4ng tr\u00ecnh thi c\u00f4ng \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c. H\u1ea1ng m\u1ee5c nh\u00e2n c\u00f4ng trong h\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp ch\u00fang t\u00f4i c\u00f3 th\u1ef1c hi\u1ec7n k\u00fd giao kho\u00e1n v\u1edbi 1 c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n cho \u0111\u1ed9i lao \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. V\u1eady t\u00f4i xin h\u1ecfi:<\/span><\/h2>\n

1\/ Th\u1ee7 t\u1ee5c mua h\u00f3a \u0111\u01a1n l\u1ebb v\u1ec1 nh\u00e2n c\u00f4ng bao g\u1ed3m nh\u1eefng g\u00ec?<\/span>
\n 2\/ Ph\u1ea3i n\u1ed9p t\u1ea5t c\u1ea3 nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o? Thu\u1ebf su\u1ea5t l\u00e0 bao nhi\u00eau?<\/span>
\n 3\/ \u0110\u0103ng k\u00fd mua h\u00f3a \u0111\u01a1n l\u1ebb v\u1ec1 nh\u00e2n c\u00f4ng th\u1ef1c hi\u1ec7n \u1edf c\u01a1 quan thu\u1ebf c\u1ee7a VP cty hay \u1edf c\u00e1c chi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng?<\/span><\/p>\n

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

1. Th\u1ee7 t\u1ee5c mua h\u00f3a \u0111\u01a1n l\u1ebb c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u0103ng k\u00fd mua h\u00f3a \u0111\u01a1n l\u1ebb t\u1ea1i c\u01a1 quan thu\u1ebf n\u00e0o?<\/em><\/strong><\/span>
\n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 12, Kho\u1ea3n 2 quy \u0111\u1ecbnh b\u00e1n h\u00f3a \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf nh\u01b0 sau:<\/span>
\n “a) Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n
\nDoanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh khi mua h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 3.3 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 k\u00e8m theo c\u00e1c gi\u1ea5y t\u1edd sau:
\n– Ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n (ng\u01b0\u1eddi c\u00f3 t\u00ean trong \u0111\u01a1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh \u1ee7y quy\u1ec1n b\u1eb1ng gi\u1ea5y \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) ph\u1ea3i xu\u1ea5t tr\u00ecnh gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n trong th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n.
\n– T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n cam k\u1ebft (M\u1eabu s\u1ed1 3.16 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 \u0111\u1ecba ch\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh ph\u00f9 h\u1ee3p v\u1edbi gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 (gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1) ho\u1eb7c quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.
\nKhi \u0111\u1ebfn mua h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi ho\u1eb7c \u0111\u00f3ng d\u1ea5u: t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean li\u00ean 2 c\u1ee7a m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi mang ra kh\u1ecfi c\u01a1 quan thu\u1ebf n\u01a1i mua h\u00f3a \u0111\u01a1n.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf c\u1ea7n c\u00f3:<\/span><\/p>\n

– \u00a0 H\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e2n c\u00f4ng<\/span>
\n – \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n m\u1eabu s\u1ed1 3.3 Ph\u1ee5 l\u1ee5c 3 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC.<\/span>
\n – Ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n ph\u1ea3i xu\u1ea5t tr\u00ecnh gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n trong th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n.<\/span>
\n – Ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n mua h\u00f3a \u0111\u01a1n t\u1ea1i Chi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

2. C\u00e1 nh\u00e2n \u0111\u00f3 ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o?<\/em><\/strong><\/span>
\n Khi mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u1edbi c\u00e1c m\u1ee9c nh\u01b0 sau:<\/span>
\n – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu x T\u1ef7 l\u1ec7 ch\u1ecbu thu\u1ebf<\/span>
\n Thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu l\u00e0 5%<\/span>
\n – Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu x Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh.<\/span>
\n Thu\u1ebf TNCN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 2%<\/span><\/p>\n

3. Mua h\u00f3a \u0111\u01a1n l\u1ebb v\u1ec1 nh\u00e2n c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan thu\u1ebf t\u1ea1i n\u01a1i thi c\u00f4ng c\u00f4ng tr\u00ecnh.<\/em><\/strong><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i:\u00a0<\/span><\/p>\n

H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n c\u00f4ng vi\u1ec7c<\/a><\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng<\/a><\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham gia nh\u1eefng\u00a0kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi:\u00a0C\u00f4ng ty ch\u00fang t\u00f4i l\u00e0m trong l\u0129nh v\u1ef1c XD giao th\u00f4ng, VP c\u00f4ng ty \u1edf HN, c\u00f4ng tr\u00ecnh thi c\u00f4ng \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c. H\u1ea1ng m\u1ee5c nh\u00e2n c\u00f4ng trong h\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp ch\u00fang t\u00f4i c\u00f3 th\u1ef1c hi\u1ec7n k\u00fd giao kho\u00e1n v\u1edbi 1 c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n cho \u0111\u1ed9i lao \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba..<\/p>\n","protected":false},"author":7,"featured_media":11059,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3709],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23813"}],"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=23813"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23813\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11059"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23813"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}