{"id":23973,"date":"2016-09-05T00:00:57","date_gmt":"2016-09-05T00:00:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23973"},"modified":"2016-11-25T07:14:47","modified_gmt":"2016-11-25T07:14:47","slug":"cach-ke-khai-thue-gtgt-voi-hang-ban-tra-lai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23973","title":{"rendered":"C\u00e1ch k\u00ea khai thu\u1ebf GTGT v\u1edbi h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i"},"content":{"rendered":"

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

H\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i th\u00ec b\u00ean mua v\u00e0 b\u00ean b\u00e1n k\u00ea khai tr\u00ean t\u1edd khai GTGT nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

\"H\u00f3a<\/a>

<\/span> H\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> t\u1ea1i Ph\u1ee5 l\u1ee5c 4, \u0110i\u1ec3m 2.8 quy \u0111\u1ecbnh vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n

“2.8. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, c\u01a1 s\u1edf ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ti\u1ec1n thu\u1ebf GTGT (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p mua khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng. C\u00e1ch k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng.<\/span><\/h2>\n

– B\u00ean mua<\/strong> : K\u00ea khai v\u00e0o b\u1ea3ng k\u00ea mua v\u00e0o PL 01-2 GTGT.<\/span><\/p>\n

– B\u00ean b\u00e1n<\/strong> : K\u00ea khai v\u00e0o b\u1ea3ng k\u00ea b\u00e1n ra PL 01-1 GTGT<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u1ea3 l\u1ea1i h\u00e0ng.<\/span><\/h2>\n

– B\u00ean mua (b\u00ean tr\u1ea3 h\u00e0ng)<\/strong> :\u00a0 K\u00ea khai v\u00e0o b\u1ea3ng k\u00ea b\u00e1n ra PL 01-1 GTGT.<\/span><\/p>\n

– B\u00ean b\u00e1n (b\u00ean b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng)<\/strong> : K\u00ea khai v\u00e0o b\u1ea3ng k\u00ea mua v\u00e0o PL 01-2 GTGT.<\/span><\/p>\n

** L\u01b0u \u00fd:<\/em><\/strong>\u00a0+ K\u00ea khai v\u00e0o th\u00e1ng\/qu\u00fd ph\u00e1t sinh h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + K\u00ea khai \u00e2m v\u00e0o b\u1ea3ng k\u00ea (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i).<\/em><\/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":"

H\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i th\u00ec b\u00ean mua v\u00e0 b\u00ean b\u00e1n k\u00ea khai tr\u00ean t\u1edd khai GTGT nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc n\u00e0y c\u0169ng c\u00e1c b\u1ea1n.<\/p>\n","protected":false},"author":7,"featured_media":23969,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2994,2995,2996],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23973"}],"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=23973"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23973\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23969"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23973"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}