{"id":24134,"date":"2017-04-29T02:38:33","date_gmt":"2017-04-29T02:38:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24134"},"modified":"2017-04-18T02:45:24","modified_gmt":"2017-04-18T02:45:24","slug":"thue-suat-thue-gtgt-cua-phan-mem-la-bao-nhieu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24134","title":{"rendered":"Thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a ph\u1ea7n m\u1ec1m l\u00e0 bao nhi\u00eau?"},"content":{"rendered":"
\"Thu\u1ebf<\/a>

Thu\u1ebf GTGT c\u1ee7a ph\u1ea7n m\u1ec1m<\/p><\/div>\n

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

C\u00f4ng ty t\u00f4i nh\u1eadp kh\u1ea9u ph\u1ea7n m\u1ec1m \u0111i\u1ec1u khi\u1ec3n m\u00e1y c\u00f4ng nghi\u1ec7p – t\u1ef1 \u0111\u1ed9ng h\u00f3a, ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u 0%. V\u1eady khi xu\u1ea5t b\u00e1n trong n\u01b0\u1edbc ph\u1ea7n m\u1ec1m n\u00e0y ch\u1ecbu thu\u1ebf su\u1ea5t bao nhi\u00eau?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m 21, \u0110i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh: \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c21. Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt chuy\u1ec3n giao c\u00f4ng ngh\u1ec7; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1edf h\u1eefu tr\u00ed tu\u1ec7. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 c\u00f3 k\u00e8m theo quy\u1ec1n chuy\u1ec3n giao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng ngh\u1ec7, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf GTGT t\u00ednh tr\u00ean c\u1ea3 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng ngh\u1ec7, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f9ng v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/em><\/span><\/p>\n

Ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh bao g\u1ed3m s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, kh\u00f4ng ph\u00e2n bi\u1ec7t ph\u1ea7n m\u1ec1m do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111\u1ec3 b\u00e1n ra hay doanh nghi\u1ec7p kinh doanh ph\u1ea7n m\u1ec1m \u0111\u1ec1u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Nh\u01b0 v\u1eady, C\u00f4ng ty b\u1ea1n nh\u1eadp kh\u1ea9u ph\u1ea7n m\u1ec1m \u0111i\u1ec1u khi\u1ec3n m\u00e1y c\u00f4ng nghi\u1ec7p – t\u1ef1 \u0111\u1ed9ng h\u00f3a, ch\u1ecbu thu\u1ebf su\u1ea5t GTGT kh\u00e2u nh\u1eadp kh\u1ea9u l\u00e0 0%, khi xu\u1ea5t b\u00e1n trong n\u01b0\u1edbc ph\u1ea7n m\u1ec1m n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span><\/p>\n

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

\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u<\/a><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/a><\/span><\/p>\n

S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 0%<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: C\u00f4ng ty t\u00f4i nh\u1eadp kh\u1ea9u ph\u1ea7n m\u1ec1m \u0111i\u1ec1u khi\u1ec3n m\u00e1y c\u00f4ng nghi\u1ec7p – t\u1ef1 \u0111\u1ed9ng h\u00f3a, ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u 0%. V\u1eady khi xu\u1ea5t b\u00e1n trong n\u01b0\u1edbc ph\u1ea7n m\u1ec1m n\u00e0y ch\u1ecbu thu\u1ebf su\u1ea5t bao nhi\u00eau? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 theo \u0110i\u1ec3m 21, \u0110i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3078,3079],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24134"}],"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=24134"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24134\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24134"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}