{"id":24085,"date":"2016-11-26T00:00:06","date_gmt":"2016-11-26T00:00:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24085"},"modified":"2016-11-25T23:53:33","modified_gmt":"2016-11-25T23:53:33","slug":"gia-tinh-thue-voi-hang-hoa-cho-bieu-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24085","title":{"rendered":"Gi\u00e1 t\u00ednh thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a cho, bi\u1ebfu t\u1eb7ng\u2026"},"content":{"rendered":"

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

H\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u00f9ng\u00a0\u0111\u1ec3 trao\u00a0\u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng th\u00ec c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n kh\u00f4ng? Gi\u00e1 t\u00ednh thu\u1ebf\u00a0\u0111\u01b0\u1ee3c x\u00e1c\u00a0\u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

1. H\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/span><\/h2>\n

T\u1ea1i kho\u1ea3n 1, m\u1ee5c b \u0111i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh:<\/span><\/p>\n

“b) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, khi xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho, bi\u1ebfu t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng \u0111\u1ec1u ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

2.\u00a0Gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng.<\/span><\/h2>\n
\"Gi\u00e1<\/a>

Gi\u00e1 t\u00ednh thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a cho, bi\u1ebfu t\u1eb7ng<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 3, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c3. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 mua ngo\u00e0i ho\u1eb7c do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t)\u00a0<\/strong>d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng, l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 22: \u0110\u01a1n v\u1ecb A s\u1ea3n xu\u1ea5t qu\u1ea1t \u0111i\u1ec7n, d\u00f9ng 50 s\u1ea3n ph\u1ea9m qu\u1ea1t \u0111\u1ec3 trao \u0111\u1ed5i v\u1edbi c\u01a1 s\u1edf B l\u1ea5y s\u1eaft th\u00e9p, gi\u00e1 b\u00e1n (ch\u01b0a c\u00f3 thu\u1ebf) l\u00e0 400.000 \u0111\u1ed3ng\/chi\u1ebfc. Gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 50 x 400.000 \u0111\u1ed3ng = 20.000.000 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

Ri\u00eang bi\u1ebfu, t\u1eb7ng gi\u1ea5y m\u1eddi (tr\u00ean gi\u1ea5y m\u1eddi ghi r\u00f5 kh\u00f4ng thu ti\u1ec1n) xem c\u00e1c cu\u1ed9c bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, tr\u00ecnh di\u1ec5n th\u1eddi trang, thi ng\u01b0\u1eddi \u0111\u1eb9p v\u00e0 ng\u01b0\u1eddi m\u1eabu, thi \u0111\u1ea5u th\u1ec3 thao do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0). C\u01a1 s\u1edf t\u1ed5 ch\u1ee9c bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng gi\u1ea5y m\u1eddi, danh s\u00e1ch t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n m\u00e0 c\u01a1 s\u1edf mang bi\u1ebfu, t\u1eb7ng gi\u1ea5y m\u1eddi tr\u01b0\u1edbc khi di\u1ec5n ra ch\u01b0\u01a1ng tr\u00ecnh bi\u1ec3u di\u1ec5n, thi \u0111\u1ea5u th\u1ec3 thao. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf c\u00f3 h\u00e0nh vi gian l\u1eadn v\u1eabn thu ti\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ea5y m\u1eddi th\u00ec b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u1ec3 c\u1ea3 mua ngo\u00e0i ho\u1eb7c do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng, l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span><\/p>\n

Ri\u00eang gi\u1ea5y m\u1eddi c\u1ee7a nh\u1eefng \u0111\u01a1n v\u1ecb bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt c\u00f3 quy \u0111\u1ecbnh ri\u00eang.<\/span><\/p>\n

H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho, bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc theo d\u00f5i t\u1ea1i:\u00a0Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham gia nh\u1eefng\u00a0kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf<\/a><\/strong>\u00a0t\u1ea1i\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: H\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u00f9ng\u00a0\u0111\u1ec3 trao\u00a0\u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng th\u00ec c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n kh\u00f4ng? Gi\u00e1 t\u00ednh thu\u1ebf\u00a0\u0111\u01b0\u1ee3c x\u00e1c\u00a0\u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Tr\u1ea3 l\u1eddi: 1. H\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng? T\u1ea1i kho\u1ea3n 1,..<\/p>\n","protected":false},"author":7,"featured_media":23876,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3669,3690,3691],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24085"}],"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=24085"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24085\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23876"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24085"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}