{"id":23971,"date":"2016-07-18T07:22:59","date_gmt":"2016-07-18T07:22:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23971"},"modified":"2016-11-30T09:31:14","modified_gmt":"2016-11-30T09:31:14","slug":"quy-dinh-ve-thanh-toan-voi-hang-tra-cham-tren-20-trieu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23971","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n v\u1edbi h\u00e0ng tr\u1ea3 ch\u1eadm tr\u00ean 20 tri\u1ec7u"},"content":{"rendered":"<div id=\"attachment_5782\" style=\"width: 295px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/h\u00e0ng-h\u00f3a-cho-vay-m\u01b0\u1ee3n.jpg\"><img aria-describedby=\"caption-attachment-5782\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-5782 \" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/h\u00e0ng-h\u00f3a-cho-vay-m\u01b0\u1ee3n-300x205.jpg\" alt=\"Quy \u0111\u1ecbnh 2015 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho vay cho m\u01b0\u1ee3n\" width=\"285\" height=\"195\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/h\u00e0ng-h\u00f3a-cho-vay-m\u01b0\u1ee3n-300x205.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/h\u00e0ng-h\u00f3a-cho-vay-m\u01b0\u1ee3n-1024x701.jpg 1024w\" sizes=\"(max-width: 285px) 100vw, 285px\" \/><\/a><p id=\"caption-attachment-5782\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n v\u1edbi h\u00e0ng tr\u1ea3 ch\u1eadm tr\u00ean 20 tri\u1ec7u &#8211; <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n Centax<\/a><\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty em c\u00f3 H\u00f3a \u0111\u01a1n GTGT T02\/2015 mua theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm. Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a l\u00e0 20.000.000 VN\u0110. VAT l\u00e0 2.000.000\u0111. \u0110\u00e3 k\u00ea khai v\u00e0o t\u1edd khai th\u00e1ng 02\/2015. \u0110\u1ebfn T12\/2015 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t. V\u1eady em s\u1ebd ph\u1ea3i quay l\u1ea1i t\u1edd khai th\u00e1ng 02\/2015 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf tr\u00ean hay ch\u1ec9 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf v\u00e0o t\u1edd khai T12\/2015.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a>, t\u1ea1i \u0111i\u1ec1u 10, kho\u1ea3n 3, \u0111i\u1ec3m c quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 119 v\u00e0 151 , quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng tr\u1ea3 ch\u1eadm nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cc) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb)\u201d.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, khi thanh to\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm b\u1eb1ng ti\u1ec1n m\u1eb7t, th\u00ec b\u1ea1n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t. C\u1ee5 th\u1ec3 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u1ea1n l\u00e0 k\u00ea khai gi\u1ea3m tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng 12\/2015.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-khi-khai-bo-sung-giam-chi-phi\/\">C\u00e1ch h\u1ea1ch to\u00e1n khi khai b\u1ed5 sung gi\u1ea3m chi ph\u00ed<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-ke-khai-thue-va-khai-bo-sung-ho-so-khai-thue\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gia-tri-gia-tang\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi: C\u00f4ng ty em c\u00f3 H\u00f3a \u0111\u01a1n GTGT T02\/2015 mua theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm. Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a l\u00e0 20.000.000 VN\u0110. VAT l\u00e0 2.000.000\u0111. \u0110\u00e3 k\u00ea khai v\u00e0o t\u1edd khai th\u00e1ng 02\/2015. \u0110\u1ebfn T12\/2015 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t. V\u1eady em s\u1ebd ph\u1ea3i quay l\u1ea1i t\u1edd khai th\u00e1ng 02\/2015 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1..<\/p>\n","protected":false},"author":7,"featured_media":5782,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3008,3009,3010,3011],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23971"}],"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=23971"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23971\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5782"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23971"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}