{"id":24111,"date":"2016-09-04T00:00:42","date_gmt":"2016-09-04T00:00:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24111"},"modified":"2016-11-25T09:12:33","modified_gmt":"2016-11-25T09:12:33","slug":"thue-suat-thue-gtgt-cua-thuc-pham-chuc-nang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24111","title":{"rendered":"Thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng"},"content":{"rendered":"

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

\"thuc-pham-chuc-nang-centax\"<\/a>

Thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

Hi\u1ec7n t\u1ea1i c\u00f4ng ty t\u00f4i \u0111ang kinh doanh 1 s\u1ed1 th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe nh\u01b0 keo ong brazil m\u1ea7m \u0111\u1eadu n\u00e0nh, n\u1ea5m ng\u01b0u, ch\u01b0\u01a1ng chi… li\u1ec7u c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng v\u00e0 n\u1ebfu n\u1ed9p thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p bao nhi\u00eau ph\u1ea7n tr\u0103m trong t\u1eebng s\u1ea3n ph\u1ea9m?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Kho\u1ea3n 8, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span>
\n \u201cB\u00f4ng, b\u0103ng, g\u1ea1c y t\u1ebf v\u00e0 b\u0103ng v\u1ec7 sinh y t\u1ebf; thu\u1ed1c ph\u00f2ng b\u1ec7nh, ch\u1eefa b\u1ec7nh bao g\u1ed3m thu\u1ed1c th\u00e0nh ph\u1ea9m, nguy\u00ean li\u1ec7u l\u00e0m thu\u1ed1c, tr\u1eeb th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng; v\u1eafc-xin; sinh ph\u1ea9m y t\u1ebf, n\u01b0\u1edbc c\u1ea5t \u0111\u1ec3 pha ch\u1ebf thu\u1ed1c ti\u00eam, d\u1ecbch truy\u1ec1n; m\u0169, qu\u1ea7n \u00e1o, kh\u1ea9u trang, s\u0103ng m\u1ed5, bao tay, bao chi d\u01b0\u1edbi, bao gi\u00e0y, kh\u0103n, g\u0103ng tay chuy\u00ean d\u00f9ng cho y t\u1ebf, t\u00fai \u0111\u1eb7t ng\u1ef1c v\u00e0 ch\u1ea5t l\u00e0m \u0111\u1ea7y da (kh\u00f4ng bao g\u1ed3m m\u1ef9 ph\u1ea9m); v\u1eadt t\u01b0 h\u00f3a ch\u1ea5t x\u00e9t nghi\u1ec7m, di\u1ec7t khu\u1ea9n d\u00f9ng trong y t\u1ebf theo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf.\u201d<\/em><\/span><\/p>\n


\n<\/em>C\u0103n c\u1ee9 \u0110i\u1ec1u 11, Ch\u01b0\u01a1ng I\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/span>
\n \u201cThu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span>
\n Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty b\u1ea1n kinh doanh m\u1eb7t h\u00e0ng th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng th\u00ec m\u1eb7t h\u00e0ng th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 10%.<\/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 t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Hi\u1ec7n t\u1ea1i c\u00f4ng ty t\u00f4i \u0111ang kinh doanh 1 s\u1ed1 th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe nh\u01b0 keo ong brzail m\u1ea7m \u0111\u1eadu n\u00e0nh, n\u1ea5m ng\u01b0u, ch\u01b0\u01a1ng chi… li\u1ec7u c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng v\u00e0 n\u1ebfu n\u1ed9p thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p bao nhi\u00eau ph\u1ea7n tr\u0103m trong t\u1eebng s\u1ea3n ph\u1ea9m?<\/p>\n","protected":false},"author":7,"featured_media":25118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1209,3067,3068],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24111"}],"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=24111"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24111\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25118"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24111"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}