{"id":23890,"date":"2016-09-03T02:03:58","date_gmt":"2016-09-03T02:03:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23890"},"modified":"2016-11-25T09:20:08","modified_gmt":"2016-11-25T09:20:08","slug":"truong-hop-nao-ca-nhan-khong-duoc-cap-hoa-don-le","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23890","title":{"rendered":"Tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb"},"content":{"rendered":"

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

\"hoa<\/a>

Tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb<\/span><\/p><\/div>\n

C\u00f4ng ty thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh m\u00e0 ti\u1ec1n thu\u00ea t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng \u0111\u1ec3 l\u00e0m tr\u1ee5 s\u1edf, th\u00ec c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 cho thu\u00ea c\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb kh\u00f4ng?<\/span><\/p>\n

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

1. C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 13, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p h\u00f3a \u0111\u01a1n do c\u1ee5c thu\u1ebf \u0111\u1eb7t in nh\u01b0 sau:<\/span>
\n ” C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n.”<\/em><\/span><\/p>\n

2. C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 25 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span>
\n “25. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9\u00a0c\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u1ee9c doanh thu h\u00e0ng n\u0103m t\u1eeb m\u1ed9t tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea m\u00e0 ti\u1ec1n thu\u00ea h\u00e0ng n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb.<\/span><\/p>\n

V\u1eady chi ph\u00ed thu\u00ea nh\u00e0 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng, m\u1eddi b\u1ea1n theo d\u00f5i chi ti\u1ebft b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

Chi ph\u00ed s\u1eeda ch\u1eefa v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng \u0111i thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

Ti\u1ec1n thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/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\u00f4ng ty thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh m\u00e0 ti\u1ec1n thu\u00ea t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng \u0111\u1ec3 l\u00e0m tr\u1ee5 s\u1edf, th\u00ec c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 cho thu\u00ea c\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":24337,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3789,3790],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23890"}],"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=23890"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23890\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24337"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23890"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}