{"id":24091,"date":"2016-08-30T00:00:33","date_gmt":"2016-08-30T00:00:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24091"},"modified":"2016-08-29T07:11:52","modified_gmt":"2016-08-29T07:11:52","slug":"co-duoc-khau-tru-thue-khi-thanh-toan-qua-ben-thu-3","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24091","title":{"rendered":"C\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf khi thanh to\u00e1n qua b\u00ean th\u1ee9 3"},"content":{"rendered":"

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

C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng c\u1ee7a m\u1ed9t c\u00f4ng ty kh\u00e1c, trong h\u1ee3p \u0111\u1ed3ng c\u00f3 ghi r\u00f5 \u0111i\u1ec1u kho\u1ea3n l\u00e0 thanh to\u00e1n cho m\u1ed9t c\u00f4ng ty kh\u00e1c. V\u1eady c\u00f4ng ty t\u00f4i chuy\u1ec3n ti\u1ec1n thanh to\u00e1n ti\u1ec1n h\u00e0ng n\u00e0y v\u00e0o t\u00e0i kho\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn theo h\u1ee3p \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng n\u00e0y kh\u00f4ng?<\/span><\/span><\/p>\n

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

\"uy<\/a>

C\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf khi thanh to\u00e1n qua b\u00ean th\u1ee9 3 – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 10, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201cc) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n u\u1ef7 quy\u1ec1n qua b\u00ean th\u1ee9 ba thanh to\u00e1n qua ng\u00e2n h\u00e0ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n y\u00eau c\u1ea7u b\u00ean mua thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng cho b\u00ean th\u1ee9 ba do b\u00ean b\u00e1n ch\u1ec9 \u0111\u1ecbnh) th\u00ec vi\u1ec7c thanh to\u00e1n theo u\u1ef7 quy\u1ec1n ho\u1eb7c thanh to\u00e1n cho b\u00ean th\u1ee9 ba theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n v\u00e0 b\u00ean th\u1ee9 ba l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n ho\u1eb7c th\u1ec3 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n n\u00eau tr\u00ean m\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.\u201d<\/span><\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, khi C\u00f4ng ty th\u1ef1c hi\u1ec7n thanh to\u00e1n ti\u1ec1n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho b\u00ean th\u1ee9 ba, trong \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng C\u00f4ng ty c\u00f3 ghi r\u00f5 \u0111i\u1ec1u kho\u1ea3n l\u00e0 thanh to\u00e1n cho m\u1ed9t C\u00f4ng ty kh\u00e1c th\u00ec s\u1ed1 ti\u1ec1n chuy\u1ec3n \u0111\u1ec3 thanh to\u00e1n ti\u1ec1n h\u00e0ng n\u00e0y c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/span><\/p>\n

V\u1eady\u00a0\u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT l\u00e0 g\u00ec? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft b\u00e0i vi\u1ebft:\u00a0\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng c\u1ee7a m\u1ed9t c\u00f4ng ty kh\u00e1c, trong h\u1ee3p \u0111\u1ed3ng c\u00f3 ghi r\u00f5 \u0111i\u1ec1u kho\u1ea3n l\u00e0 thanh to\u00e1n cho m\u1ed9t c\u00f4ng ty kh\u00e1c. V\u1eady c\u00f4ng ty t\u00f4i chuy\u1ec3n ti\u1ec1n thanh to\u00e1n ti\u1ec1n h\u00e0ng n\u00e0y v\u00e0o t\u00e0i kho\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn theo h\u1ee3p \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c..<\/p>\n","protected":false},"author":7,"featured_media":24092,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3056,3057,2968],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24091"}],"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=24091"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24091\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24092"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24091"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}