{"id":24061,"date":"2016-09-13T00:00:44","date_gmt":"2016-09-13T00:00:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24061"},"modified":"2016-11-12T07:02:03","modified_gmt":"2016-11-12T07:02:03","slug":"cach-bu-tru-gtgt-cua-cong-ty-vang-bac-da-quy","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24061","title":{"rendered":"C\u00e1ch b\u00f9 tr\u1eeb GTGT c\u1ee7a c\u00f4ng ty v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd"},"content":{"rendered":"
\"Cach-tinh-thue-gia-tri-gia-tang-doi-voi-hoat-dong-mua-ban-che-tac-vang-bac-da-quy-300x225\"<\/a>

C\u00e1ch b\u00f9 tr\u1eeb GTGT <\/span><\/p><\/div>\n

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

C\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng kinh doanh mua b\u00e1n, v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd trong k\u1ef3 t\u00ednh thu\u1ebf n\u1ebfu ph\u00e1t sinh GTGT \u00e2m c\u1ee7a v\u00e0ng b\u1ea1c \u0111\u00e1 qu\u00fd c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o GTGT d\u01b0\u01a1ng c\u1ee7a v\u00e0ng b\u1ea1c \u0111\u00e1 qu\u00fd kh\u00f4ng?<\/span><\/span><\/p>\n

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

1. Theo quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf v\u1ec1 C\u00e1ch b\u00f9 tr\u1eeb GTGT c\u1ee7a c\u00f4ng ty v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd<\/span><\/span><\/strong><\/h2>\n

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a> v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m (-) c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd th\u00ec \u0111\u01b0\u1ee3c t\u00ednh b\u00f9 tr\u1eeb v\u00e0o gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u01a1ng (+) c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ph\u00e1t sinh gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u01a1ng (+) ho\u1eb7c gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u01a1ng (+) kh\u00f4ng \u0111\u1ee7 b\u00f9 tr\u1eeb gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m (-) th\u00ec \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n \u0111\u1ec3 tr\u1eeb v\u00e0o gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 sau trong n\u0103m. K\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch, gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m (-) kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n ti\u1ebfp sang n\u0103m sau.\u201d<\/span><\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec trong k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd th\u00ec \u0111\u01b0\u1ee3c t\u00ednh b\u00f9 tr\u1eeb v\u00e0o gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u01a1ng c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd. Nh\u01b0ng khi k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n ti\u1ebfp sang n\u0103m sau.<\/span><\/span><\/p>\n

2. V\u00ed d\u1ee5 minh h\u1ecda C\u00e1ch b\u00f9 tr\u1eeb GTGT c\u1ee7a c\u00f4ng ty v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd<\/strong><\/span><\/h2>\n

C\u00f4ng ty V\u00e0ng, b\u1ea1c \u0111\u00e1 qu\u00fd Vi\u1ec7t M\u1ef9, theo t\u1edd khai thu\u1ebf GTGT qu\u00fd 3\/2015 gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m 350tr \u0111\u1ed3ng.\u00a0T\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra qu\u00fd 4\/2015 750tr, gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o l\u00e0 450tr.\u00a0<\/span><\/p>\n

Khi \u0111\u00f3, 350tr c\u1ee7a qu\u00fd 3\/2015 \u0111\u01b0\u1ee3c chuy\u1ec3n sang ch\u1ec9 ti\u00eau 21 (GTGT \u00e2m \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb k\u1ef3 tr\u01b0\u1edbc), gi\u00e1 tr\u1ecb gia t\u0103ng trong k\u1ef3: \u00e2m 50tr.\u00a0<\/span><\/p>\n

S\u1ed1 gi\u00e1 tr\u1ecb gia t\u0103ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang ch\u1ec9 ti\u00eau 21 t\u1ea1i t\u1edd khai thu\u1ebf GTGT qu\u00fd 1\/2016. (ch\u1ec9 ti\u00eau 21 t\u1edd khai qu\u00fd 1\/2016 b\u1eb1ng 0)<\/span><\/p>\n

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

C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng b\u1ea1c \u0111\u00e1 qu\u00fd<\/a><\/span><\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/a><\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham gia nh\u1eefng\u00a0kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng kinh doanh mua b\u00e1n, v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd trong k\u1ef3 t\u00ednh thu\u1ebf n\u1ebfu ph\u00e1t sinh GTGT \u00e2m c\u1ee7a v\u00e0ng b\u1ea1c \u0111\u00e1 qu\u00fd c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o GTGT d\u01b0\u01a1ng c\u1ee7a v\u00e0ng b\u1ea1c \u0111\u00e1 qu\u00fd kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":7871,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3732,3733],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24061"}],"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=24061"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24061\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7871"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24061"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}