{"id":24132,"date":"2017-01-01T11:26:03","date_gmt":"2017-01-01T11:26:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24132"},"modified":"2017-01-01T11:26:03","modified_gmt":"2017-01-01T11:26:03","slug":"cach-khai-hoa-don-dau-vao-bo-sot","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24132","title":{"rendered":"C\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecf s\u00f3t"},"content":{"rendered":"

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

\"h\u00f3a<\/a>

H\u00f3a \u0111\u01a1n\u00a0_ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

Th\u00e1ng v\u1eeba r\u1ed3i em c\u00f3 khai thi\u1ebfu m\u1ed9t t\u1edd h\u00f3a\u00a0\u0111\u01a1n \u0111\u1ea7u v\u00e0o. V\u1eady th\u00e1ng n\u00e0y em k\u00ea khai b\u1ed5 sung v\u00e0o c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 quy \u0111\u1ecbnh\u00a0Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 8 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ch\u01b0a k\u00ea khai kh\u1ea5u tr\u1eeb th\u00ec v\u1eabn \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi c\u01a1 quan Thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/span><\/p>\n

V\u1eady khai b\u1ed5 sung thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n

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

C\u00f4ng ty em m\u1edbi th\u00e0nh l\u1eadp T4 n\u0103m 2015, b\u00e2y gi\u1edd c\u00f4ng ty mu\u1ed1n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec c\u1ea7n ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u1ea1?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo\u00a0Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p mu\u1ed1n k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec:<\/span><\/p>\n

\u201c- Ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec1m kinh doanh ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o mua s\u1eafm TSC\u0110, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/em><\/span><\/p>\n

-V\u00e0 n\u1ed9p m\u1eabu 06\/GTGT<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo\u00a0Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c-Doanh nghi\u1ec7p c\u00f3 doanh thu h\u00e0ng n\u0103m d\u01b0\u1edbi 1 t\u1ef7.<\/em><\/span><\/p>\n

-Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a Doanh nghi\u1ec7p \u0111ang k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/em><\/span><\/p>\n

– Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, mua s\u1eafm, nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh\u201d<\/em><\/span><\/p>\n

Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp khi x\u00e1c \u0111\u1ecbnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec ph\u1ea3i n\u1ed9p\u00a0m\u1eabu 06\/GTGT<\/a>\u00a0ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a>\u00a0\u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p HSKT \u0111\u1ea7u ti\u00ean ph\u00e1t sinh \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\u00a0\u0110i\u1ec1u ki\u1ec7n k\u00ea khai t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: Th\u00e1ng v\u1eeba r\u1ed3i em c\u00f3 khai thi\u1ebfu m\u1ed9t t\u1edd h\u00f3a\u00a0\u0111\u01a1n \u0111\u1ea7u v\u00e0o. V\u1eady th\u00e1ng n\u00e0y em k\u00ea khai b\u1ed5 sung v\u00e0o c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 quy \u0111\u1ecbnh\u00a0Th\u00f4ng t\u01b0 219\/2013\/TT-BTC\u00a0t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 8 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u01b0 sau:..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24132"}],"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=24132"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24132\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24132"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}