{"id":23928,"date":"2016-08-21T23:45:11","date_gmt":"2016-08-21T23:45:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23928"},"modified":"2016-11-28T03:47:34","modified_gmt":"2016-11-28T03:47:34","slug":"co-duoc-khau-tru-thue-gtgt-khi-tra-vao-tai-khoan-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23928","title":{"rendered":"C\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n"},"content":{"rendered":"

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

\"C\u00f3<\/a>

C\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

Doanh nghi\u1ec7p t\u00f4i mua h\u00e0ng h\u00f3a c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c, trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ph\u00eda doanh nghi\u1ec7p cung c\u1ea5p h\u00e0ng y\u00eau c\u1ea7u chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean th\u1ee5 h\u01b0\u1edfng l\u00e0 c\u00e1 nh\u00e2n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/span><\/p>\n

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

1. Quy\u00a0\u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng\u00a0\u00e1p d\u1ee5ng tr\u01b0\u1edbc ng\u00e0y 15\/12\/2016.<\/span><\/strong><\/h2>\n

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC <\/a>ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o
\n3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. B\u00ean mua kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u00e0i kho\u1ea3n ti\u1ec1n vay t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p) m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 s\u00e9c, u\u1ef7 nhi\u1ec7m chi ho\u1eb7c l\u1ec7nh chi, u\u1ef7 nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf).”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec n\u1ebfu doanh nghi\u1ec7p b\u00ean b\u00e1n y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ea1n chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean th\u1ee5 h\u01b0\u1edfng l\u00e0 c\u00e1 nh\u00e2n n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

2. Quy\u00a0\u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng\u00a0\u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y 15\/12\/2016.<\/span><\/strong><\/h2>\n

K\u1ec3 t\u1eeb ng\u00e0y 15\/12\/2016 theo Th\u00f4ng t\u01b0 s\u1ed1 173\/TT-BTC <\/a>\u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC <\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng: Th\u00ec t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 b\u00ean b\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/p>\n

Do v\u1eady, \u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o:\u00a0<\/span><\/strong><\/p>\n

\u00a0– Tr\u01b0\u1edbc ng\u00e0y 15\/12\/2016 ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n thanh to\u00e1n qua t\u00e0i kho\u1ea3n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd qua c\u01a1 quan thu\u1ebf\u00a0<\/span><\/p>\n

– Sau ng\u00e0y 15\/12\/2016 th\u00ec ch\u1ec9 c\u1ea7n thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n ng\u01b0\u1eddi \u00a0mua sang t\u00e0i kho\u1ea3n ng\u01b0\u1eddi b\u00e1n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

Th\u00f4ng t\u01b0 173\/2016\/TT-BTC.<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n qua ng\u00e2n h\u00e0ng m\u1edbi nh\u1ea5t.<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p t\u00f4i mua h\u00e0ng h\u00f3a c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c, trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ph\u00eda doanh nghi\u1ec7p cung c\u1ea5p h\u00e0ng y\u00eau c\u1ea7u chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean th\u1ee5 h\u01b0\u1edfng l\u00e0 c\u00e1 nh\u00e2n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":7879,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2966,2967,2968],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23928"}],"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=23928"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23928\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7879"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23928"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}