{"id":24054,"date":"2016-11-25T07:49:06","date_gmt":"2016-11-25T07:49:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24054"},"modified":"2016-11-25T08:22:27","modified_gmt":"2016-11-25T08:22:27","slug":"xuat-hoa-don-voi-hang-tra-gop","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24054","title":{"rendered":"Xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi h\u00e0ng tr\u1ea3 g\u00f3p"},"content":{"rendered":"<div id=\"attachment_26578\" style=\"width: 251px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/10\/Tr\u1ea3-ch\u1eadm-tr\u1ea3-g\u00f3p-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\"><img aria-describedby=\"caption-attachment-26578\" decoding=\"async\" loading=\"lazy\" class=\" wp-image-26578\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/10\/Tr\u1ea3-ch\u1eadm-tr\u1ea3-g\u00f3p-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\" alt=\"Xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi h\u00e0ng tr\u1ea3 g\u00f3p\" width=\"241\" height=\"136\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/10\/Tr\u1ea3-ch\u1eadm-tr\u1ea3-g\u00f3p-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg 480w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/10\/Tr\u1ea3-ch\u1eadm-tr\u1ea3-g\u00f3p-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x169.jpg 300w\" sizes=\"(max-width: 241px) 100vw, 241px\" \/><\/a><p id=\"caption-attachment-26578\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi h\u00e0ng tr\u1ea3 g\u00f3p<\/span><\/p><\/div>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong kinh doanh, nhi\u1ec1u doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u00e1n h\u00e0ng\u00a0theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p. V\u1eady quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm nh\u01b0 th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n \u00a0nh\u1eefng quy \u0111\u1ecbnh n\u00e0y, qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi h\u00e0ng tr\u1ea3 g\u00f3p<\/span><\/h2>\n<h2 style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">1. Quy \u0111\u1ecbnh, xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi h\u00e0ng tr\u1ea3 g\u00f3p<\/span><\/strong><\/span><\/h2>\n<p style=\"line-height: 18pt; orphans: auto; 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=\"color: #333333;\">C\u0103n c\u1ee9 theo Kho\u1ea3n 7, \u0110i\u1ec1u 7 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; 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=\"color: #333333;\">\u201c7. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm l\u00e0 gi\u00e1 t\u00ednh theo gi\u00e1 b\u00e1n tr\u1ea3 m\u1ed9t l\u1ea7n ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00f3, kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm.\u201d<\/span><\/em><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; 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=\"color: #333333;\">Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 m\u1ed9t l\u1ea7n ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00f3, kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm. V\u1eady, gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a \u0111i\u1ec7n tho\u1ea1i c\u1ee7a c\u00f4ng ty b\u1ea1n khi l\u1eadp h\u00f3a \u0111\u01a1n t\u00ednh thu\u1ebf GTGT l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/span><\/p>\n<h2 style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2. C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n v\u1edbi h\u00e0ng tr\u1ea3 g\u00f3p:<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 vi\u1ebft h\u00f3a \u0111\u01a1n v\u1edbi h\u00e0ng tr\u1ea3 g\u00f3p, b\u1ea1n theo d\u00f5i v\u00ed d\u1ee5 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u00ed d\u1ee5: C\u00f4ng ty K\u1ebf to\u00e1n thu\u1ebf Centax mua tr\u1ea3 ch\u1eadm m\u1ed9t \u00f4 t\u00f4 hi\u1ec7u Toyota c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n Toyota \u0110\u00f4ng S\u00e0i g\u00f2n. Gi\u00e1 thanh to\u00e1n ti\u1ec1n m\u1eb7t c\u1ee7a \u00f4 t\u00f4 n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m mua l\u00e0: 1.200.000.000\u0111. Ti\u1ec1n ch\u1eadm tr\u1ea3 l\u00e0: 120.000.000\u0111. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 ti\u1ec1n mua xe v\u00e0 ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c thanh to\u00e1n ch\u1eadm trong 12 th\u00e1ng, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n mua xe: \u00a0 \u00a0 \u00a0120.000.000\u0111<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm: 12.000.000\u0111<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 7, Kho\u1ea3n 7 quy \u0111\u1ecbnh gi\u00e1\u00a0t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p nh\u01b0 sau :<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;7. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm l\u00e0 gi\u00e1 t\u00ednh theo gi\u00e1 b\u00e1n tr\u1ea3 m\u1ed9t l\u1ea7n ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00f3, kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>V\u00ed d\u1ee5 31: C\u00f4ng ty kinh doanh xe m\u00e1y b\u00e1n Xe lo\u1ea1i 100 cc, gi\u00e1 b\u00e1n tr\u1ea3 g\u00f3p ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 25,5 tri\u1ec7u \u0111\u1ed3ng\/chi\u1ebfc (trong \u0111\u00f3 gi\u00e1 b\u00e1n xe l\u00e0 25 tri\u1ec7u \u0111\u1ed3ng, l\u00e3i tr\u1ea3 g\u00f3p l\u00e0 0,5 tri\u1ec7u \u0111\u1ed3ng) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 25 tri\u1ec7u \u0111\u1ed3ng.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, kho\u1ea3n l\u00e3i tr\u1ea3 ch\u1eadm thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf GTGT n\u00ean doanh nghi\u1ec7p khi l\u1eadp ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1 tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p t\u00e1ch ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm kh\u00f4ng k\u00ea khai t\u00ednh thu\u1ebf GTGT.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo v\u00ed d\u1ee5 tr\u00ean, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 c\u1ee7a \u00f4 t\u00f4 b\u00e1n thu ngay ti\u1ec1n m\u1eb7t l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u00e1 b\u00e1n:<\/span><span style=\"font-family: helvetica, arial, sans-serif;\"> 1.200.000.000\u0111,<\/span><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf GTGT: 120.000.000\u0111.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty CP Toyota \u0110\u00f4ng S\u00e0i g\u00f2n k\u00ea khai n\u1ed9p thu\u1ebf GTGT l\u00e0 120.000.000\u0111. Ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p kh\u00f4ng k\u00ea khai, kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<div id=\"attachment_27449\" style=\"width: 430px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/xu\u1ea5t-h\u00f3a-\u0111\u01a1n-h\u00e0ng-tr\u1ea3-ch\u1eadm1.png\"><img aria-describedby=\"caption-attachment-27449\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-27449\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/xu\u1ea5t-h\u00f3a-\u0111\u01a1n-h\u00e0ng-tr\u1ea3-ch\u1eadm1.png\" alt=\"xuat-hoa-don-hang-tra-gop\" width=\"420\" height=\"484\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/xu\u1ea5t-h\u00f3a-\u0111\u01a1n-h\u00e0ng-tr\u1ea3-ch\u1eadm1.png 403w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/xu\u1ea5t-h\u00f3a-\u0111\u01a1n-h\u00e0ng-tr\u1ea3-ch\u1eadm1-260x300.png 260w\" sizes=\"(max-width: 420px) 100vw, 420px\" \/><\/a><p id=\"caption-attachment-27449\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng tr\u1ea3 g\u00f3p<\/span><\/p><\/div>\n<h2 style=\"line-height: 18pt; orphans: auto; 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;\">3. K\u00ea khai thu\u1ebf GTGT c\u1ee7a h\u00e0ng tr\u1ea3 g\u00f3p.<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 1 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>V\u00ed d\u1ee5 13: Doanh nghi\u1ec7p X b\u00e1n h\u00e0ng cho doanh nghi\u1ec7p Z, t\u1ed5ng gi\u00e1 thanh to\u00e1n l\u00e0 440 tri\u1ec7u \u0111\u1ed3ng. Theo h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p Z thanh to\u00e1n tr\u1ea3 ch\u1eadm trong v\u00f2ng 3 th\u00e1ng, l\u00e3i su\u1ea5t tr\u1ea3 ch\u1eadm l\u00e0 1%\/th\u00e1ng\/t\u1ed5ng gi\u00e1 thanh to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng. Sau 3 th\u00e1ng, doanh nghi\u1ec7p X nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p Z t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng l\u00e0 440 tri\u1ec7u \u0111\u1ed3ng v\u00e0 s\u1ed1 ti\u1ec1n l\u00e3i ch\u1eadm tr\u1ea3 l\u00e0 13,2 tri\u1ec7u \u0111\u1ed3ng (440 tri\u1ec7u \u0111\u1ed3ng x 1% x 3 th\u00e1ng) th\u00ec doanh nghi\u1ec7p X kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n 13,2 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/em><em>\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo v\u00ed d\u1ee5 tr\u00ean, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 c\u1ee7a \u00f4 t\u00f4 b\u00e1n thu ngay ti\u1ec1n m\u1eb7t l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u00e1 b\u00e1n:<\/span><span style=\"font-family: helvetica, arial, sans-serif;\"> 1.200.000.000\u0111,<\/span><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf GTGT: 120.000.000\u0111. <\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty CP Toyota \u0110\u00f4ng S\u00e0i g\u00f2n k\u00ea khai n\u1ed9p thu\u1ebf GTGT l\u00e0 120.000.000\u0111. <\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p kh\u00f4ng k\u00ea khai, kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">4. Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00e0ng tr\u1ea3 g\u00f3p<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 10 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1512014tt-btc-huong-dan-cac-quy-dinh-ve-thue\/\">Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a>, b\u1ed5 sung \u0111i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u201c<em>c) \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\u00a0k\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 \u2026 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>&#8211; 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\u00a0thu\u1ebf\u00a0GTGT \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\u00a0ti\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)<\/em>. \u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, \u0111\u1ed1i v\u1edbi h\u00e0ng tr\u1ea3 g\u00f3p, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n h\u00e0ng tr\u1ea3 g\u00f3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf theo s\u1ed1 thu\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n, l\u00e0 s\u1ed1 thu\u1ebf c\u1ee7a gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ph\u1ea3i thanh to\u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, Doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh. \u0110\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n, doanh nghi\u1ec7p c\u1ee7a ch\u01b0a thanh to\u00e1n, ho\u1eb7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, th\u00ec k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb,\u00a0v\u00e0 gi\u1ea3m chi ph\u00ed t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng \u0111\u00fang gi\u00e1 tr\u1ecb thanh to\u00e1n\u00a0c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00f3<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5. H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p<\/span><\/strong><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>5.1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u00e1n h\u00e0ng.<\/em><\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ghi nh\u1eadn nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 111, 112,131,\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0\u00a0C\u00f3 TK 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0\u00a0C\u00f3 TK 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3331).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 632- Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0\u00a0C\u00f3 c\u00e1c TK 154, 155, 156, 157,\u2026<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng k\u1ef3, t\u00ednh, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu ti\u1ec1n l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p trong k\u1ef3, ghi:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0\u00a0C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi th\u1ef1c thu ti\u1ec1n b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p trong \u0111\u00f3 g\u1ed3m c\u1ea3 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 111, 112,\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0\u00a0C\u00f3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>5.2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p mua h\u00e0ng.<\/em><\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 152, 153, 156, 211, 213 (theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb (-) Gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay tr\u1eeb Thu\u1ebf GTGT (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)}<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0\u00a0C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh s\u1ed1 l\u00e3i mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3, ghi:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0\u00a0C\u00f3 TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ebfn h\u1ea1n thanh to\u00e1n, nh\u01b0ng ch\u01b0a thanh to\u00e1n, ho\u1eb7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, h\u1ea1ch to\u00e1n:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK \u00a0632: Ghi gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h\u00e0ng tr\u1ea3 g\u00f3p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 133 :\u00a0Ghi gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h\u00e0ng tr\u1ea3 g\u00f3p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed3ng th\u1eddi, cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, ghi s\u1ed1 ti\u1ec1n theo gi\u00e1 trj c\u1ee7a h\u00f3a \u0111\u01a1n v\u00e0o ch\u1ec9 ti\u00eau B4 tr\u00ean t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNDN (03\/TNDN) \u0111\u1ec3 lo\u1ea1i chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/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 b\u00e0i vi\u1ebft:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-tong-hop-mua-va-ban-hang-tra-cham-tra-gop-theo-thong-tu-2002014t-btc\/\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh do mua ngo\u00e0i theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo Th\u00f4ng t\u01b0 133.<\/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\/so-do-ke-toan-tong-hop-mua-va-ban-hang-tra-cham-tra-gop-theo-thong-tu-2002014t-btc\/\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p mua v\u00e0 b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo Th\u00f4ng t\u01b0 200\/2014\/T-BTC<\/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\/xuat-hoa-don-voi-hang-tra-gop\/\">Xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi h\u00e0ng tr\u1ea3 g\u00f3p<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong kinh doanh, nhi\u1ec1u doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u00e1n h\u00e0ng\u00a0theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p. V\u1eady quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n \u00a0nh\u1eefng quy \u0111\u1ecbnh n\u00e0y, qua b\u00e0i vi\u1ebft: Xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi h\u00e0ng tr\u1ea3 g\u00f3p 1. Quy \u0111\u1ecbnh,..<\/p>\n","protected":false},"author":7,"featured_media":26578,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3040,3041,3042],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24054"}],"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=24054"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24054\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26578"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24054"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}