{"id":24087,"date":"2016-08-31T00:00:19","date_gmt":"2016-08-31T00:00:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24087"},"modified":"2016-11-25T09:45:50","modified_gmt":"2016-11-25T09:45:50","slug":"cach-xac-dinh-ky-ke-khai-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24087","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai thu\u1ebf?"},"content":{"rendered":"
\"C\u00e1ch<\/a>

<\/span> C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai thu\u1ebf – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u00f3 nh\u1eefng c\u00f4ng ty \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf theo qu\u00fd, nh\u01b0ng c\u0169ng c\u00f3 nh\u1eefng c\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c k\u00ea khai theo th\u00e1ng. V\u1eady d\u1ef1a v\u00e0o c\u0103n c\u1ee9 n\u00e0o\u00a0\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai thu\u1ebf c\u1ee7a m\u1ed9t c\u00f4ng ty?<\/span><\/p>\n

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

C\u00f4ng ty em \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay qu\u00fd, c\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o \u1ea1?<\/span><\/p>\n

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

C\u0103n c\u1ee9\u00a0Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 15 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b, Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC <\/a>nh\u01b0 sau:<\/span>
\n “b.3) C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 l\u00e0m \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/em>
\n– Doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 T\u1ed5ng doanh thu tr\u00ean c\u00e1c T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf trong n\u0103m d\u01b0\u01a1ng l\u1ecbch (bao g\u1ed3m c\u1ea3 doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng).<\/em>
\n– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec doanh thu b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.\u201d<\/em><\/em><\/span><\/p>\n

T\u1eeb ng\u00e0y 15\/11\/2014 k\u1ec3 t\u1eeb khi Th\u00f4ng t\u01b0 151\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 10\/10\/2014 c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u s\u1ef1 thay \u0111\u1ed5i. C\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 15, S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m b, Kho\u1ea3n 2, \u0110i\u1ec1u 11\u00a0Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a>\u00a0c\u1ee7a TT 151 c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c1. \u0110\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd<\/em><\/span><\/p>\n

-Khai thu\u1ebf theo qu\u00fd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh vi\u1ec7c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo qu\u00fd. Sau khi s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ee7 12 th\u00e1ng th\u00ec t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo s\u1ebd c\u0103n c\u1ee9 theo m\u1ee9c doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (\u0111\u1ee7 12 th\u00e1ng) \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng hay theo qu\u00fd\u201d<\/em>
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty b\u1ea1n ph\u1ea3i t\u1ed5ng h\u1ee3p doanh thu tr\u00ean ch\u1ec9 ti\u00eau t\u1ed5ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra tr\u00ean t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ef3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a n\u0103m sau. N\u1ebfu doanh thu t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec khai thu\u1ebf theo qu\u00fd, n\u1ebfu doanh thu tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng th\u00ec khai thu\u1ebf theo th\u00e1ng.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\u00a0<\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay theo qu\u00fd<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i k\u1ef3 khai thu\u1ebf GTGT t\u1eeb th\u00e1ng sang qu\u00fd v\u00e0 ng\u01b0\u1ee3c l\u1ea1i<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f3 nh\u1eefng c\u00f4ng ty \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf theo qu\u00fd, nh\u01b0ng c\u0169ng c\u00f3 nh\u1eefng c\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c k\u00ea khai theo th\u00e1ng. V\u1eady d\u1ef1a v\u00e0o c\u0103n c\u1ee9 n\u00e0o\u00a0\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai thu\u1ebf c\u1ee7a m\u1ed9t c\u00f4ng ty? C\u00e2u h\u1ecfi: C\u00f4ng ty em \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay qu\u00fd, c\u00e1ch x\u00e1c \u0111\u1ecbnh..<\/p>\n","protected":false},"author":7,"featured_media":6411,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3793,3794],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24087"}],"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=24087"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24087\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6411"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24087"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}