{"id":24077,"date":"2016-11-24T09:48:23","date_gmt":"2016-11-24T09:48:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24077"},"modified":"2016-11-24T09:54:52","modified_gmt":"2016-11-24T09:54:52","slug":"gia-tinh-thue-gtgt-hoat-dong-cho-thue-tai-san","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24077","title":{"rendered":"Gi\u00e1 t\u00ednh thu\u1ebf GTGT ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n?"},"content":{"rendered":"

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

Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n nh\u01b0 cho thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng, t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/span><\/p>\n

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

\"Cho<\/a>

Cho thu\u00ea t\u00e0i s\u1ea3n<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 2, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/span><\/p>\n

“a) Doanh thu t\u00ednh thu\u1ebf<\/span><\/em><\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/em><\/span><\/p>\n

a.1) Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c kh\u00f4ng bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/span><\/em><\/span><\/p>\n

a.2) Doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/span><\/em><\/span><\/p>\n

a.3) Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.<\/span><\/em><\/span><\/p>\n

b) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu<\/span><\/em><\/span><\/p>\n

– T\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 5%<\/span><\/em><\/span><\/p>\n

– T\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 5%<\/span><\/em><\/span><\/p>\n

c) X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/em><\/span><\/p>\n\n\n\n\n
S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/em><\/span><\/td>\n=<\/span><\/em><\/span><\/td>\nDoanh thu t\u00ednh thu\u1ebf GTGT<\/span><\/em><\/span><\/td>\nx<\/span><\/em><\/span><\/td>\nT\u1ef7 l\u1ec7 thu\u1ebf GTGT 5%<\/span><\/em><\/span><\/td>\n<\/tr>\n
S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/em><\/span><\/td>\n=<\/span><\/em><\/span><\/td>\nDoanh thu t\u00ednh thu\u1ebf TNCN<\/span><\/em><\/span><\/td>\nx<\/span><\/em><\/span><\/td>\nT\u1ef7 l\u1ec7 thu\u1ebf TNCN 5%<\/span><\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/span><\/em><\/span><\/p>\n

– Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/em><\/span><\/p>\n

– T\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/em><\/span><\/p>\n

d) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/span><\/em><\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u c\u1ee7a t\u1eebng k\u1ef3 h\u1ea1n thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n.”<\/span><\/em><\/span><\/p>\n

L\u01b0u \u00fd:<\/strong> \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5ng doanh thu ph\u00e1t sinh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n nh\u01b0 cho thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng g\u1ed3m:<\/span><\/span><\/p>\n