{"id":23980,"date":"2016-09-06T00:00:30","date_gmt":"2016-09-06T00:00:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23980"},"modified":"2016-11-25T06:50:41","modified_gmt":"2016-11-25T06:50:41","slug":"hang-tieu-dung-noi-bo-co-phai-xuat-hoa-don-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23980","title":{"rendered":"H\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng"},"content":{"rendered":"
\"Chi<\/a>

H\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u00e2u h\u1ecfi:\u00a0<\/strong><\/span>C\u00f4ng ty b\u00e1n d\u1ea7u \u00f4 t\u00f4, c\u00f4ng ty xu\u1ea5t d\u1ea7u ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 thay d\u1ea7u xe \u00f4 t\u00f4, v\u1eady c\u00f3 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT \u0111\u1ea7u ra hay kh\u00f4ng? N\u1ebfu vi\u1ebft th\u00ec vi\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m a, kho\u1ea3n 7, \u0111i\u1ec1u 3, Th\u00f4ng T\u01b0 26\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a>) nh\u01b0 sau:<\/span><\/p>\n

\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u00f4ng ty b\u1ea1n b\u00e1n d\u1ea7u \u00f4 t\u00f4 v\u00e0 xu\u1ea5t d\u1ea7u \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 th\u00ec kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e0 d\u00f9ng phi\u1ebfu xu\u1ea5t kho \u0111\u1ec3 xu\u1ea5t d\u00f9ng.<\/span><\/p>\n

V\u1ec1 c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n GTGT, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft b\u00e0i vi\u1ebft:\u00a0C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

B\u00ean c\u00f4ng ty t\u00f4i c\u00f3 1 h\u1ee3p \u0111\u1ed3ng vi\u1ebft ph\u1ea7n m\u1ec1m cho 1 c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ecba ch\u1ec9 \u1edf n\u01b0\u1edbc ngo\u00e0i. V\u1eady tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u00f4i c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT cho h\u1ecd hay kh\u00f4ng?<\/span><\/p>\n

N\u1ebfu xu\u1ea5t, th\u00ec n\u1ed9i dung \u0111\u1ecba ch\u1ec9, t\u00ean c\u00f4ng ty m\u00e3 s\u1ed1 thu\u1ebf ghi nh\u01b0 th\u1ebf n\u00e0o \u1ea1?<\/span><\/p>\n

V\u1ec1 ph\u1ea7n ti\u1ec1n h\u00e0ng, t\u00f4i n\u00ean ghi USD hay VN\u0110 ? H\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 c\u1ea7n x\u00e9 ra kh\u1ecfi cu\u1ed1ng kh\u00f4ng? hay l\u01b0u \u1edf c\u00f4ng ty?<\/span><\/p>\n

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

– Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u1ea1n l\u00e0 xu\u1ea5t kh\u1ea9u ph\u1ea7n m\u1ec1m. B\u1ea1n c\u00f3 th\u1ec3 d\u00f9ng invoice thay cho ho\u00e1 \u0111\u01a1n xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

– N\u1ed9i dung b\u1ea1n v\u1eabn ghi nh\u01b0 ho\u00e1 \u0111\u01a1n GTGT, ghi t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9, nh\u01b0ng kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n

– B\u1ea1n d\u00f9ng ti\u1ec1n Vi\u1ec7t nam \u0111\u1ec3 ghi ho\u00e1 \u0111\u01a1n, sau khi quy \u0111\u1ed5i t\u1eeb ti\u1ec1n USD sang ti\u1ec1n Vi\u1ec7t theo t\u1ef7 gi\u00e1 li\u00ean ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi ho\u00e1 \u0111\u01a1n<\/span><\/p>\n

– Sau khi xu\u1ea5t ho\u00e1 \u0111\u01a1n, b\u1ea1n l\u01b0u c\u00f9ng ch\u1ee9ng t\u1eeb \u0111\u1ec3 k\u00ea khai thu\u1ebf, h\u1ea1ch to\u00e1n v\u00e0 cung c\u1ea5p cho nh\u1eefng \u0111\u01a1n v\u1ecb ki\u1ec3m tra khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng ty b\u00e1n d\u1ea7u \u00f4 t\u00f4, c\u00f4ng ty xu\u1ea5t d\u1ea7u ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 thay d\u1ea7u xe \u00f4 t\u00f4, v\u1eady c\u00f3 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT \u0111\u1ea7u ra hay kh\u00f4ng? N\u1ebfu vi\u1ebft th\u00ec vi\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":2018,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2723,3000,3001],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23980"}],"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=23980"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23980\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/2018"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23980"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}