{"id":24063,"date":"2016-09-13T00:00:18","date_gmt":"2016-09-13T00:00:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24063"},"modified":"2016-11-25T03:45:15","modified_gmt":"2016-11-25T03:45:15","slug":"quy-dinh-hoan-thue-cua-doanh-nghiep-xuat-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24063","title":{"rendered":"Quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"

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

C\u00f4ng ty c\u1ee7a t\u00f4i l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u kh\u00f4ng ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u00ec khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/span><\/span><\/p>\n

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

\"Ho\u00e0n<\/a>

<\/span> Ho\u00e0n thu\u1ebf GTGT doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC <\/a>t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 12b S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/span>
\n<\/span>\u201c4. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo.”<\/span><\/em>
\n<\/span><\/i>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT th\u00ec C\u00f4ng ty trong th\u00e1ng, qu\u00fd c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo th\u00e1ng, qu\u00fd.<\/span><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u:<\/span><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/a><\/span><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u<\/a><\/span><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c coi l\u00e0 xu\u1ea5t kh\u1ea9u<\/a><\/span><\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch m\u1edbi c\u1ee7a nh\u00e0 n\u01b0\u1edbc,\u00a0c\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 c\u1ee7a t\u00f4i l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u kh\u00f4ng ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u00ec khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":5999,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2627,3047],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24063"}],"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=24063"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24063\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5999"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24063"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}