{"id":23819,"date":"2016-08-31T00:00:33","date_gmt":"2016-08-31T00:00:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23819"},"modified":"2016-11-25T09:40:44","modified_gmt":"2016-11-25T09:40:44","slug":"cach-viet-hoa-don-vat-cho-hang-xuat-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23819","title":{"rendered":"\u00a0C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n VAT cho h\u00e0ng xu\u1ea5t kh\u1ea9u?"},"content":{"rendered":"
\"\u00a0C\u00e1ch<\/a>

<\/span> C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n VAT cho h\u00e0ng xu\u1ea5t kh\u1ea9u? – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

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

B\u00ean em c\u00f3 l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i v\u00e0 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n VAT tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai xu\u1ea5t kh\u1ea9u. Nh\u01b0ng em ch\u01b0a bi\u1ebft ph\u1ea3i vi\u1ebft h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng n\u00e0y nh\u01b0 th\u1ebf n\u00e0o v\u00ec em c\u00f3 \u0111\u1ecdc m\u1ed9t v\u0103n b\u1ea3n c\u1ee7a C\u1ee5c thu\u1ebf tr\u1ea3 l\u1eddi v\u1ec1 h\u00f3a \u0111\u01a1n\u00a0 c\u00f3 n\u1ed9i dung: “Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty l\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i thu ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, \u0111\u1ed3ng ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n ghi b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 v\u00e0 kh\u00f4ng ph\u1ea3i ghi t\u1ef7 gi\u00e1 quy \u0111\u1ed5i tr\u00ean h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec c\u00e1ch ghi \u0111\u1ed3ng ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh tr\u00ean”<\/span>
\n B\u00ean em \u0111\u00e3 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u \u0111\u1ea7y \u0111\u1ee7. Em mu\u1ed1n h\u1ecfi: “C\u00f4ng ty n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7” l\u00e0 nh\u01b0 th\u1ebf n\u00e0o \u1ea1?<\/span>
\n Em \u0111ang b\u0103n kho\u0103n v\u00ec kh\u00f4ng bi\u1ebft ph\u1ea3i vi\u1ebft h\u00f3a \u0111\u01a1n VAT n\u00e0y nh\u01b0 th\u1ebf n\u00e0o.<\/span><\/p>\n

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

T\u1ea1i ti\u1ebft e kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n:<\/span>
\n \u201ce.\u00a0\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n: \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t.
\nV\u00ed d\u1ee5: 10.000 USD- M\u01b0\u1eddi ngh\u00ecn \u0111\u00f4 la M\u1ef9.
\nNg\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n c\u1ee7a th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.
\nTr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i t\u1ec7 thu v\u1ec1 l\u00e0 lo\u1ea1i kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ghi t\u1ef7 gi\u00e1 ch\u00e9o v\u1edbi m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1. …\u201d<\/em><\/span><\/p>\n

V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 b\u1ea1n tham kh\u1ea3o Ngh\u1ecb \u0111\u1ecbnh 70\/2014\/N\u0110-CP. T\u1ea1i \u0111i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh c\u00f3 quy \u0111\u1ecbnh:<\/span>
\n \u201c\u0110i\u1ec1u 5. Thanh to\u00e1n v\u00e0 chuy\u1ec3n ti\u1ec1n li\u00ean quan \u0111\u1ebfn xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c ngu\u1ed3n thu v\u00e3ng lai kh\u00e1c
\n1. Ng\u01b0\u1eddi c\u01b0 tr\u00fa c\u00f3 ngu\u1ed3n thu ngo\u1ea1i t\u1ec7 t\u1eeb xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c t\u1eeb c\u00e1c ngu\u1ed3n thu v\u00e3ng lai kh\u00e1c \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1i Vi\u1ec7t Nam ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi h\u1ea1n thanh to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam xem x\u00e9t cho ph\u00e9p gi\u1eef l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ngu\u1ed3n thu ngo\u1ea1i t\u1ec7 \u1edf n\u01b0\u1edbc ngo\u00e0i.
\n2. M\u1ecdi giao d\u1ecbch thanh to\u00e1n v\u00e0 chuy\u1ec3n ti\u1ec1n li\u00ean quan \u0111\u1ebfn xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1eb1ng h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n th\u00f4ng qua t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ph\u00e9p.\u201d<\/em><\/span><\/p>\n

Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t nh\u1eadp kh\u1ea9u, \u0111\u01b0\u1ee3c d\u00f9ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 giao d\u1ecbch. Ri\u00eang \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng trong n\u01b0\u1edbc, \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p thu ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/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":"

B\u00ean em c\u00f3 l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i v\u00e0 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n VAT tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai xu\u1ea5t kh\u1ea9u. Nh\u01b0ng em ch\u01b0a bi\u1ebft ph\u1ea3i vi\u1ebft h\u00f3a \u0111\u01a1n GTGT n\u00e0y nh\u01b0 th\u1ebf n\u00e0o..<\/p>\n","protected":false},"author":7,"featured_media":23909,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2954,2951,2952,2953],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23819"}],"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=23819"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23819\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23909"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23819"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}