{"id":24031,"date":"2016-09-10T01:40:02","date_gmt":"2016-09-10T01:40:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24031"},"modified":"2016-11-25T04:23:24","modified_gmt":"2016-11-25T04:23:24","slug":"xuat-hoa-don-cong-trinh-theo-gia-tri-nghiem-thu-hay-so-tien-thanh-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24031","title":{"rendered":"Xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f4ng tr\u00ecnh theo gi\u00e1 tr\u1ecb nghi\u1ec7m thu hay s\u1ed1 ti\u1ec1n thanh to\u00e1n?"},"content":{"rendered":"<div id=\"attachment_11107\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/v\u1ed1n-\u0111\u1ea7u-t\u01b0-x\u00e2y-d\u1ef1ng-c\u01a1-b\u1ea3n-300x2251.jpg\"><img aria-describedby=\"caption-attachment-11107\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-11107 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/v\u1ed1n-\u0111\u1ea7u-t\u01b0-x\u00e2y-d\u1ef1ng-c\u01a1-b\u1ea3n-300x2251-300x183.jpg\" alt=\"Xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f4ng tr\u00ecnh theo gi\u00e1 tr\u1ecb nghi\u1ec7m thu hay s\u1ed1 ti\u1ec1n thanh to\u00e1n?\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/v\u1ed1n-\u0111\u1ea7u-t\u01b0-x\u00e2y-d\u1ef1ng-c\u01a1-b\u1ea3n-300x2251-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/v\u1ed1n-\u0111\u1ea7u-t\u01b0-x\u00e2y-d\u1ef1ng-c\u01a1-b\u1ea3n-300x2251.jpg 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-11107\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f4ng tr\u00ecnh theo gi\u00e1 tr\u1ecb nghi\u1ec7m thu hay s\u1ed1 ti\u1ec1n thanh to\u00e1n? &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"line-height: 18pt; text-align: justify;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00e2u h\u1ecfi:<\/span><\/strong><\/p>\n<p style=\"line-height: 18pt; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">N\u0103m 2015 c\u00f4ng ty t\u00f4i k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u1ed1ng qua \u0111\u00ea nh\u01b0ng k\u00fd l\u1ea1i qua m\u1ed9t c\u00f4ng ty kh\u00e1c. Khi thanh to\u00e1n c\u00f4ng ty n\u00e0y thu c\u1ee7a ch\u00fang t\u00f4i 3% gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh c\u00f4ng ty ch\u00fang t\u00f4i c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng 97%. V\u1eady c\u00f4ng ty t\u00f4i ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edfng hay xu\u1ea5t c\u1ea3 100% gi\u00e1 tr\u1ecb nghi\u1ec7m thu?<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9 theo<span class=\"apple-converted-space\">\u00a0<\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 s\u1ed1\u00a0219<\/a>\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 7, Kho\u1ea3n 9 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">\u201c9. \u0110\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay ph\u1ea7n c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n b\u00e0n giao ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/em><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">a) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 gi\u00e1 x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/em><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">b) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/em><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">c) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t th\u1ef1c hi\u1ec7n thanh to\u00e1n theo h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh b\u00e0n giao l\u00e0 gi\u00e1 t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh b\u00e0n giao ch\u01b0a c\u00f3 thu\u1ebf GTGT.\u201d<\/span><\/em><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean:<\/span><\/span><\/strong><\/p>\n<ul>\n<li style=\"line-height: 18pt; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"> C\u00f4ng ty b\u1ea1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay ph\u1ea7n c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u00e0n th\u00e0nh b\u00e0n giao ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/span><\/li>\n<li style=\"line-height: 18pt; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb m\u00e0 C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho C\u00f4ng ty v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh khi nh\u1eadn 3% gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>N\u0103m 2015 c\u00f4ng ty t\u00f4i k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u1ed1ng qua \u0111\u00ea nh\u01b0ng k\u00fd l\u1ea1i qua m\u1ed9t c\u00f4ng ty kh\u00e1c. Khi thanh to\u00e1n c\u00f4ng ty n\u00e0y thu c\u1ee7a ch\u00fang t\u00f4i 3% gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh c\u00f4ng ty ch\u00fang t\u00f4i c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng 97%. V\u1eady c\u00f4ng ty t\u00f4i ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edfng hay xu\u1ea5t c\u1ea3 100% gi\u00e1 tr\u1ecb nghi\u1ec7m thu?<\/p>\n","protected":false},"author":7,"featured_media":11107,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3032,3030,3031],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24031"}],"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=24031"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24031\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11107"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24031"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}