{"id":23975,"date":"2016-08-28T00:00:02","date_gmt":"2016-08-28T00:00:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23975"},"modified":"2016-11-25T10:15:40","modified_gmt":"2016-11-25T10:15:40","slug":"chuyen-nhuong-von-co-phai-xuat-hoa-don-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23975","title":{"rendered":"Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u00ean c\u00f4ng ty em mua m\u1ed9t s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a c\u00f4ng ty A. Khi b\u00ean em y\u00eau c\u1ea7u b\u00ean B\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng ph\u1ea7n thu\u1ebf su\u1ea5t g\u1ea1ch ch\u00e9o kh\u00f4ng ghi v\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0ng b\u00ean b\u00e1n n\u00f3i l\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Em y\u00eau c\u1ea7u b\u00ean b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebf c\u00f3 \u0111\u00fang kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0111i\u1ec1u 4, kho\u1ea3n 8, \u0111i\u1ec3m d quy \u0111\u1ecbnh nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u00f3 :<\/span><\/p>\n<div id=\"attachment_23976\" style=\"width: 240px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/chuyen-nhuong-von_ke-toan-centax.jpg\"><img aria-describedby=\"caption-attachment-23976\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-23976\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/chuyen-nhuong-von_ke-toan-centax-300x233.jpg\" alt=\"chuyen-nhuong-von_ke toan centax\" width=\"230\" height=\"178\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/chuyen-nhuong-von_ke-toan-centax-300x233.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/chuyen-nhuong-von_ke-toan-centax.jpg 500w\" sizes=\"(max-width: 230px) 100vw, 230px\" \/><\/a><p id=\"caption-attachment-23976\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201cd) Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n bao g\u1ed3m vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 v\u1ed1n \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0o t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c (kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 th\u00e0nh l\u1eadp hay kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi), chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n,chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1nv\u00e0 c\u00e1c h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00e1n doanh nghi\u1ec7p cho doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec3 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 doanh nghi\u1ec7p mua k\u1ebf th\u1eeba to\u00e0n b\u1ed9 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>V\u00ed d\u1ee5 6: Th\u00e1ng 4\/2014, C\u00f4ng ty TNHH A g\u00f3p v\u1ed1n b\u1eb1ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ec3 th\u00e0nh l\u1eadp C\u00f4ng ty c\u1ed5 ph\u1ea7n B, gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p c\u1ee7a C\u00f4ng ty TNHH A \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n \u0111\u1ecbnh gi\u00e1 l\u00e0 2,5 t\u1ef7 \u0111\u1ed3ng, b\u1eb1ng 25% s\u1ed1 v\u1ed1n c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n B. Th\u00e1ng 11\/2014, C\u00f4ng ty TNHH A b\u00e1n ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n B cho Qu\u1ef9 \u0110\u1ea7u t\u01b0 ABB v\u1edbi gi\u00e1 4 t\u1ef7 \u0111\u1ed3ng th\u00ec s\u1ed1 ti\u1ec1n 4 t\u1ef7 \u0111\u1ed3ng C\u00f4ng ty TNHH A thu \u0111\u01b0\u1ee3c l\u00e0 doanh thu chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. V\u00ec th\u1ebf kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf. C\u00e1c b\u00ean c\u0103n c\u1ee9 v\u00e0 h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, v\u1ed1n g\u00f3p, phi\u1ebfu thu, phi\u1ebfu chi, chuy\u1ec3n ti\u1ec1n&#8230; \u0111\u1ec3 l\u00e0m h\u1ed3 s\u01a1 h\u1ea1ch to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>L\u01b0u \u00fd<\/strong> : Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p 2014, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n \u0111\u00e3 g\u00f3p, kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00ean c\u00f4ng ty em mua m\u1ed9t s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a c\u00f4ng ty A. Khi b\u00ean em y\u00eau c\u1ea7u b\u00ean B\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng ph\u1ea7n thu\u1ebf su\u1ea5t g\u1ea1ch ch\u00e9o kh\u00f4ng ghi v\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0ng b\u00ean b\u00e1n n\u00f3i l\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/p>\n","protected":false},"author":7,"featured_media":23976,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2997,2998,2999],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23975"}],"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=23975"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23975\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23976"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23975"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}