{"id":24071,"date":"2017-01-22T23:57:05","date_gmt":"2017-01-22T23:57:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24071"},"modified":"2017-01-22T23:59:30","modified_gmt":"2017-01-22T23:59:30","slug":"co-duoc-khau-tru-thue-dau-vao-phan-chi-qua-tet","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24071","title":{"rendered":"C\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ea7n chi qu\u00e0 t\u1ebft"},"content":{"rendered":"
\"C\u00f3<\/a>

C\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ea7n chi qu\u00e0 t\u1ebft? – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

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

N\u0103m 2014, C\u00f4ng ty t\u00f4i c\u00f3 chi mua qu\u00e0 T\u1ebft cho m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb \u0111\u1ed1i t\u00e1c l\u00e0m \u0103n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb. V\u1eady s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/span><\/span><\/p>\n

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

Theo kho\u1ea3n 5, \u0110i\u1ec1u 14, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span>
\n<\/span>\u201cThu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 h\u00e0ng h\u00f3a mua ngo\u00e0i ho\u1eb7c h\u00e0ng h\u00f3a do doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t) m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c, ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\u201d<\/span><\/em>
\n<\/span><\/i>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng kh\u00e1ch h\u00e0ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng SXKD h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t\u00a0t\u1eb7ng qu\u00e0 b\u00e1nh trung thu th\u00ec c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n v\u00e0\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 xu\u1ea5t ho\u00e1 \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf cho b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng<\/a><\/span><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ed5 b\u00ea t\u00f4ng nh\u01b0ng c\u00f4ng ty kh\u00f4ng mu\u1ed1n chuy\u1ec3n ti\u1ec1n tr\u01b0\u1edbc tr\u1ea3 b\u00ean b\u00e1n. C\u00f4ng ty b\u00ean b\u00e1n th\u00ec kh\u00f4ng ch\u1ecbu \u0111\u1ed5 b\u00ea t\u00f4ng tr\u01b0\u1edbc r\u1ed3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3 chuy\u1ec3n kho\u1ea3n m\u00e0 mu\u1ed1n nh\u1eadn ti\u1ec1n m\u1eb7t. V\u1eady n\u1ebfu m\u1ed7i l\u1ea7n \u0111\u1ed5 b\u00ea t\u00f4ng xu\u1ea5t ho\u00e1 \u0111\u01a1n nh\u1ecf h\u01a1n 20 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n “2. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty \u0111\u1ed5 b\u00ea t\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o:15 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: N\u0103m 2014, C\u00f4ng ty t\u00f4i c\u00f3 chi mua qu\u00e0 T\u1ebft cho m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb \u0111\u1ed1i t\u00e1c l\u00e0m \u0103n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb. V\u1eady s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng? Tr\u1ea3 l\u1eddi: Theo kho\u1ea3n 5, \u0110i\u1ec1u 14, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC..<\/p>\n","protected":false},"author":7,"featured_media":24102,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2968,3048,3063],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24071"}],"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=24071"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24071\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24102"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24071"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}