{"id":23963,"date":"2017-02-01T01:45:29","date_gmt":"2017-02-01T01:45:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23963"},"modified":"2017-02-01T01:45:29","modified_gmt":"2017-02-01T01:45:29","slug":"co-duoc-viet-tat-tren-hoa-don-gtgt-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23963","title":{"rendered":"C\u00f3 \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft tr\u00ean h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?"},"content":{"rendered":"

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

Chi nh\u00e1nh ch\u00fang t\u00f4i c\u00f3 t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 qu\u00e1 d\u00e0i, kh\u00f3 kh\u0103n khi c\u00e1c doanh nghi\u1ec7p kh\u00e1c xu\u1ea5t h\u00f3a \u0111\u01a1n cho ch\u00fang t\u00f4i. V\u00ec\u00a0kho\u1ea3ng c\u00e1ch tr\u00ean h\u00f3a \u0111\u01a1n ng\u1eafn ho\u1eb7c ph\u1ea7n m\u1ec1m c\u1ee7a h\u1ecd kh\u00f4ng cho ph\u00e9p. H\u1ecd c\u00f3 th\u1ec3 vi\u1ebft t\u1eaft khi xu\u1ea5t h\u00f3a \u0111\u01a1n cho ch\u00fang t\u00f4i kh\u00f4ng?<\/span><\/p>\n

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

\"Vi\u1ebft<\/a>

<\/span> Vi\u1ebft t\u1eaft tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b, kho\u1ea3n 2, Th\u00f4ng t\u01b0\u00a039\/2014\/TT-BTC<\/a> ban h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 vi\u1ebft t\u1eaft tr\u00ean h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0: “Ph\u01b0\u1eddng” th\u00e0nh “P”; “Qu\u1eadn” th\u00e0nh “Q”, “Th\u00e0nh ph\u1ed1” th\u00e0nh “TP”, “Vi\u1ec7t Nam” th\u00e0nh “VN” ho\u1eb7c “C\u1ed5 ph\u1ea7n” l\u00e0 “CP”, “Tr\u00e1ch nhi\u1ec7m H\u1eefu h\u1ea1n” th\u00e0nh “TNHH”, “khu c\u00f4ng nghi\u1ec7p” th\u00e0nh “KCN”, “s\u1ea3n xu\u1ea5t” th\u00e0nh “SX”, “Chi nh\u00e1nh” th\u00e0nh “CN”\u2026 nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3, qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, n\u1ebfu t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 qu\u00e1 d\u00e0i, g\u1eb7p kh\u00f3 kh\u0103n khi vi\u1ebft h\u00f3a \u0111\u01a1n th\u00ec b\u1ea1n c\u00f3 th\u1ec3 vi\u1ebft t\u1eaft theo quy \u0111\u1ecbnh tr\u00ean v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a DN.<\/span><\/p>\n

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

Khi b\u00e1n h\u00e0ng kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n, C\u00f4ng ty \u0111\u00e3 vi\u1ebft h\u00f3a\u00a0\u0111\u01a1n ghi r\u00f5 l\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i quy\u1ec3n\u00a0v\u00e0 c\u00f4ng ty \u0111\u00e3 k\u00ea khai n\u1ed9p thu\u1ebf. Sau m\u1ed9t th\u1eddi gian kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u tr\u1ea3 h\u00f3a \u0111\u01a1n th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i l\u1ea7n, ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n\u201d ho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf.\u201d<\/span><\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, khi kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n, C\u00f4ng ty \u0111\u00e3 vi\u1ebft h\u00f3a \u0111\u01a1n ghi r\u00f5 l\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i quy\u1ec3n\u00a0v\u00e0 c\u00f4ng ty \u0111\u00e3 k\u00ea khai n\u1ed9p thu\u1ebf kh\u00f4ng tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

Khi kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u tr\u1ea3 h\u00f3a \u0111\u01a1n, c\u00f4ng ty giao \u00a0h\u00f3a \u0111\u01a1n \u0111\u00e3 vi\u1ebft v\u00e0 \u00a0l\u01b0u t\u1ea1i quy\u1ec3n tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng, \u0111\u1ed3ng th\u1eddi l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

Ng\u01b0\u1eddi mua c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00fd v\u00e0o t\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n GTGT?<\/a><\/span><\/p>\n

Khi l\u1eadp h\u00f3a \u0111\u01a1n, n\u1ebfu t\u00ean ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i c\u00f3 \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft kh\u00f4ng?<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: Chi nh\u00e1nh ch\u00fang t\u00f4i c\u00f3 t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 qu\u00e1 d\u00e0i, kh\u00f3 kh\u0103n khi c\u00e1c doanh nghi\u1ec7p kh\u00e1c xu\u1ea5t h\u00f3a \u0111\u01a1n cho ch\u00fang t\u00f4i. V\u00ec\u00a0kho\u1ea3ng c\u00e1ch tr\u00ean h\u00f3a \u0111\u01a1n ng\u1eafn ho\u1eb7c ph\u1ea7n m\u1ec1m c\u1ee7a h\u1ecd kh\u00f4ng cho ph\u00e9p. H\u1ecd c\u00f3 th\u1ec3 vi\u1ebft t\u1eaft khi xu\u1ea5t h\u00f3a \u0111\u01a1n cho ch\u00fang t\u00f4i kh\u00f4ng? Tr\u1ea3 l\u1eddi:..<\/p>\n","protected":false},"author":7,"featured_media":28550,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2966,2985,2986],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23963"}],"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=23963"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23963\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/28550"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23963"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}