{"id":24059,"date":"2016-11-25T02:46:32","date_gmt":"2016-11-25T02:46:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24059"},"modified":"2017-04-09T02:05:30","modified_gmt":"2017-04-09T02:05:30","slug":"co-bat-buoc-xuat-hoa-don-hang-cho-bieu-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24059","title":{"rendered":"C\u00f3 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng?"},"content":{"rendered":"
\"C\u00f3<\/a>

C\u00f3 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

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

Doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a v\u00e0o vi\u1ec7c cho, bi\u1ebfu, t\u1eb7ng. V\u1eady c\u00f3 k\u00ea khai thu\u1ebf GTGT cho nh\u1eefng h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p d\u00f9ng v\u00e0o vi\u1ec7c cho, bi\u1ebfu, t\u1eb7ng kh\u00f4ng?<\/span><\/span><\/p>\n

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

T\u1ea1i \u0111i\u1ec3m 3 kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span>
\n<\/span>\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 h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, 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 h\u00f3a\u00a0lu\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).”<\/span><\/em>
\n<\/span><\/i><\/span><\/p>\n

Theo quy\u00a0\u0111\u1ecbnh tr\u00ean th\u00ec ph\u1ea3i l\u1eadp h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng\u00a0\u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng.<\/span><\/p>\n

T\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2.4. S\u1eed d\u1ee5ng h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho, bi\u1ebfu, t\u0103ng\u00a0\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: <\/em><\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i l\u1eadp h\u00f3a\u00a0\u0111\u01a1n, tr\u00ean h\u00f3a\u00a0\u0111\u01a1n ghi t\u00ean v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, ghi r\u00f5 l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, 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 th\u00ec ph\u1ea3i l\u1eadp h\u00f3a\u00a0\u0111\u01a1n GTGT (ho\u1eb7c h\u00f3a\u00a0\u0111\u01a1n b\u00e1n h\u00e0ng), tr\u00ean h\u00f3a\u00a0\u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 h\u00f3a\u00a0\u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean khi doanh nghi\u1ec7p xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra. Gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 h\u00e0ng h\u00f3a c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span><\/span><\/p>\n

Khi xu\u1ea5t h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 bi\u1ebfu t\u1eb7ng c\u1ea7n l\u01b0u \u00fd\u00a0:Nh\u1eefng l\u01b0u \u00fd khi xu\u1ea5t h\u00e0ng ho\u00e1 cho bi\u1ebfu t\u1eb7ng<\/a><\/span><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft li\u00ean quan:<\/span><\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/span><\/p>\n

H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c v\u00e0 h\u1ea1ch to\u00e1n v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng<\/a><\/span><\/span><\/p>\n

C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: Doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a v\u00e0o vi\u1ec7c cho, bi\u1ebfu, t\u1eb7ng. V\u1eady c\u00f3 k\u00ea khai thu\u1ebf GTGT cho nh\u1eefng h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p d\u00f9ng v\u00e0o vi\u1ec7c cho, bi\u1ebfu, t\u1eb7ng kh\u00f4ng? Tr\u1ea3 l\u1eddi: T\u1ea1i \u0111i\u1ec3m 3 kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:..<\/p>\n","protected":false},"author":7,"featured_media":23876,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2945,3044,3045,3046],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24059"}],"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=24059"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24059\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23876"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24059"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}