{"id":24068,"date":"2016-11-26T07:00:43","date_gmt":"2016-11-26T07:00:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24068"},"modified":"2016-11-25T23:42:57","modified_gmt":"2016-11-25T23:42:57","slug":"co-phai-xuat-hoa-don-doi-voi-phe-lieu-sau-khi-che-bien-thuy-san","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24068","title":{"rendered":"C\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ph\u1ebf li\u1ec7u ch\u1ebf bi\u1ebfn th\u1ee7y s\u1ea3n"},"content":{"rendered":"<div id=\"attachment_27785\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/Ph\u1ebf-li\u1ec7u-th\u1ee7y-s\u1ea3n-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\"><img aria-describedby=\"caption-attachment-27785\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-27785\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/Ph\u1ebf-li\u1ec7u-th\u1ee7y-s\u1ea3n-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x225.jpg\" alt=\"Ph\u1ebf li\u1ec7u th\u1ee7y s\u1ea3n\" width=\"300\" height=\"225\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/Ph\u1ebf-li\u1ec7u-th\u1ee7y-s\u1ea3n-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x225.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/Ph\u1ebf-li\u1ec7u-th\u1ee7y-s\u1ea3n-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg 500w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-27785\" class=\"wp-caption-text\"><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\">Ph\u1ebf li\u1ec7u th\u1ee7y s\u1ea3n<\/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:\u00a0<\/span><\/strong><\/p>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00f4ng ty mua nguy\u00ean li\u1ec7u c\u00e1 t\u00f4m ch\u1ebf bi\u1ebfn ra s\u1ea3n ph\u1ea9m ch\u1ea3 c\u00e1, ch\u1ea3 t\u00f4m th\u00ec\u00a0ph\u1ea7n \u0111\u1ea7u c\u00e1, x\u01b0\u01a1ng c\u00e1, \u0111\u1ea7u t\u00f4m\u00a0thu\u1ed9c ph\u1ebf li\u1ec7u C\u00f4ng ty b\u00e1n l\u1ea1i xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 t\u00ednh thu\u1ebf GTGT cho ph\u1ebf li\u1ec7u \u0111\u1ea7u c\u00e1, x\u01b0\u01a1ng c\u00e1 v\u00e0 \u0111\u1ea7u t\u00f4m\u00a0kh\u00f4ng?<\/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;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/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=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9 <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> t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 5 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8220;5. Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y\u00a0s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. Tr\u00ean h\u00f3a\u00a0\u0111\u01a1n GTGT, ghi d\u00f2ng gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf GTGT kh\u00f4ng ghi, g\u1ea1ch b\u1ecf.<\/span><\/em><i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y\u00a0s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 5% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.&#8221;<\/span><\/em><br \/>\n<\/span><\/i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, b\u00e1n s\u1ea3n ph\u1ea9m \u0111\u1ea7u c\u00e1, x\u01b0\u01a1ng c\u00e1 ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng th\u00ec:<\/span><\/p>\n<ul>\n<li 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;\">Ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n cho ph\u1ebf li\u1ec7u b\u00e1n ra<\/span><\/li>\n<li style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">B\u00e1n \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. <\/span><\/li>\n<li style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">B\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 5%.<\/span><\/li>\n<\/ul>\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=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec kh\u00f4ng xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/nhung-truong-hop-khong-phai-xuat-hoa-don-gtgt\/\">Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/a>:<\/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;\"><a href=\"https:\/\/centax.dsoftware.vn\/hang-hoa-tieu-dung-noi-bo-khong-xuat-hoa-don-co-duoc-dua-vao-chi-phi-hop-ly-khong\/\">H\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<\/a><\/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;\"><a href=\"https:\/\/centax.dsoftware.vn\/thuong-cho-khach-hang-co-phai-xuat-hoa-don-khong\/\">Th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng<\/a><\/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;\"><a href=\"https:\/\/centax.dsoftware.vn\/chuyen-nhuong-von-co-phai-xuat-hoa-don-khong\/\">Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi:\u00a0 C\u00f4ng ty mua nguy\u00ean li\u1ec7u c\u00e1 t\u00f4m ch\u1ebf bi\u1ebfn ra s\u1ea3n ph\u1ea9m ch\u1ea3 c\u00e1, ch\u1ea3 t\u00f4m th\u00ec\u00a0ph\u1ea7n \u0111\u1ea7u c\u00e1, x\u01b0\u01a1ng c\u00e1, \u0111\u1ea7u t\u00f4m\u00a0thu\u1ed9c ph\u1ebf li\u1ec7u C\u00f4ng ty b\u00e1n l\u1ea1i xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 t\u00ednh thu\u1ebf GTGT cho ph\u1ebf li\u1ec7u \u0111\u1ea7u c\u00e1, x\u01b0\u01a1ng c\u00e1 v\u00e0 \u0111\u1ea7u t\u00f4m\u00a0kh\u00f4ng? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC..<\/p>\n","protected":false},"author":7,"featured_media":27785,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3798,3799],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24068"}],"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=24068"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24068\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27785"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24068"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}