{"id":24080,"date":"2016-11-29T03:34:49","date_gmt":"2016-11-29T03:34:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24080"},"modified":"2016-11-29T03:36:27","modified_gmt":"2016-11-29T03:36:27","slug":"dieu-kien-cong-ty-xuat-hoa-don-thue-xuat-0","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24080","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n C\u00f4ng ty xu\u1ea5t h\u00f3a \u0111\u01a1n thu\u1ebf xu\u1ea5t 0%"},"content":{"rendered":"

C\u00e2u h<\/strong>\u1ecf<\/strong>i:<\/strong><\/span><\/p>\n

\u0110\u1ec3 c\u00f4ng ty xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT 0% th\u00ec c\u00f4ng ty ph\u1ea3i c\u1ea7n th\u1ecfa m\u00e3n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/span><\/p>\n

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

\"Thu\u1ebf<\/a>

<\/span> Thu\u1ebf xu\u1ea5t 0%<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 theo \u0110i\u1ec3m a, Kho\u1ea3n 2, \u0110i\u1ec1u 9\u00a0Th\u00f4ng t\u01b0 219\/2013\/TT-BTC\u00a0<\/a>quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c2.\u00a0\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%:<\/em><\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u:<\/em><\/span><\/p>\n

– C\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u;<\/em><\/span><\/p>\n

– C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/em><\/span><\/p>\n

– C\u00f3 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a b\u00e1n m\u00e0 \u0111i\u1ec3m giao, nh\u1eadn h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam, c\u01a1 s\u1edf kinh doanh (b\u00ean b\u00e1n) ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c giao, nh\u1eadn h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a k\u00fd v\u1edbi b\u00ean b\u00e1n h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i; h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng h\u00f3a k\u00fd v\u1edbi b\u00ean mua h\u00e0ng; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao, nh\u1eadn \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, v\u1eadn \u0111\u01a1n, phi\u1ebfu \u0111\u00f3ng g\u00f3i, gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9\u2026; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng g\u1ed3m: ch\u1ee9ng t\u1eeb qua ng\u00e2n h\u00e0ng c\u1ee7a c\u01a1 s\u1edf kinh doanh thanh to\u00e1n cho b\u00ean b\u00e1n h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a b\u00ean mua h\u00e0ng h\u00f3a thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 48: C\u00f4ng ty A v\u00e0 C\u00f4ng ty B (l\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam) k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n d\u1ea7u nh\u1eddn. C\u00f4ng ty A mua d\u1ea7u nh\u1eddn c\u1ee7a c\u00e1c c\u00f4ng ty \u1edf Sin-ga-po, sau \u0111\u00f3 b\u00e1n cho C\u00f4ng ty B t\u1ea1i c\u1ea3ng bi\u1ec3n Sin-ga-po. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty A c\u00f3: H\u1ee3p \u0111\u1ed3ng mua d\u1ea7u nh\u1eddn k\u00fd v\u1edbi c\u00e1c c\u00f4ng ty \u1edf Sin-ga-po, h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng gi\u1eefa C\u00f4ng ty A v\u00e0 C\u00f4ng ty B; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e3 giao cho C\u00f4ng ty B t\u1ea1i c\u1ea3ng bi\u1ec3n Sin-ga-po, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng do C\u00f4ng ty A chuy\u1ec3n cho c\u00e1c c\u00f4ng ty b\u00e1n d\u1ea7u nh\u1eddn \u1edf Sin-ga-po, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng do C\u00f4ng ty B thanh to\u00e1n cho C\u00f4ng ty A th\u00ec doanh thu do C\u00f4ng ty A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n d\u1ea7u nh\u1eddn cho C\u00f4ng ty B \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 C\u00f4ng ty xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT 0% th\u00ec ph\u1ea3i c\u00f3 c\u00e1c\u00a0\u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

–\u00a0C\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u;<\/span><\/span><\/p>\n

– C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– C\u00f3 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a b\u00e1n m\u00e0 \u0111i\u1ec3m giao, nh\u1eadn h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam th\u00ec c\u00f3 quy\u00a0\u0111\u1ecbnh kh\u00e1c.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/a><\/span><\/p>\n

S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 0%<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: \u0110\u1ec3 c\u00f4ng ty xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT 0% th\u00ec c\u00f4ng ty ph\u1ea3i c\u1ea7n th\u1ecfa m\u00e3n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 theo \u0110i\u1ec3m a, Kho\u1ea3n 2, \u0110i\u1ec1u 9\u00a0Th\u00f4ng t\u01b0 219\/2013\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% c\u1ee5 th\u1ec3 nh\u01b0 sau: \u201c2.\u00a0\u0110i\u1ec1u ki\u1ec7n \u00e1p..<\/p>\n","protected":false},"author":7,"featured_media":17736,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3054,3055],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24080"}],"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=24080"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24080\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17736"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24080"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}