{"id":24138,"date":"2017-01-31T23:32:12","date_gmt":"2017-01-31T23:32:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24138"},"modified":"2017-01-31T23:34:12","modified_gmt":"2017-01-31T23:34:12","slug":"cach-phan-bo-tai-san-co-dinh-dung-chung","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24138","title":{"rendered":"C\u00e1ch ph\u00e2n b\u1ed5  t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng chung"},"content":{"rendered":"<p><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/Th\u00f4ng-t\u01b0-147.2016-h\u01b0\u1edbng-d\u1eabn-v\u1ec1-qu\u1ea3n-l\u00fd-t\u00e0i-s\u1ea3n_-K\u1ebf-to\u00e1n-thu\u1ebf-centax.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-26965 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/Th\u00f4ng-t\u01b0-147.2016-h\u01b0\u1edbng-d\u1eabn-v\u1ec1-qu\u1ea3n-l\u00fd-t\u00e0i-s\u1ea3n_-K\u1ebf-to\u00e1n-thu\u1ebf-centax-300x187.jpg\" alt=\"Th\u00f4ng t\u01b0 147\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n _ K\u1ebf to\u00e1n thu\u1ebf Cnetax\" width=\"300\" height=\"187\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/Th\u00f4ng-t\u01b0-147.2016-h\u01b0\u1edbng-d\u1eabn-v\u1ec1-qu\u1ea3n-l\u00fd-t\u00e0i-s\u1ea3n_-K\u1ebf-to\u00e1n-thu\u1ebf-centax-300x187.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/Th\u00f4ng-t\u01b0-147.2016-h\u01b0\u1edbng-d\u1eabn-v\u1ec1-qu\u1ea3n-l\u00fd-t\u00e0i-s\u1ea3n_-K\u1ebf-to\u00e1n-thu\u1ebf-centax.jpg 660w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TSC\u0110 ph\u1ee5c v\u1ee5 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 hay ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo Kho\u1ea3n 9, \u0110i\u1ec1u 1\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a>\u00a0S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 14\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>\u00a0c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<strong>9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0110i\u1ec1u 14\u00a0nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) S\u1eeda \u0111\u1ed5i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 14 nh\u01b0 sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c2. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT, doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra bao g\u1ed3m c\u1ea3 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u00e0ng th\u00e1ng\/qu\u00fd t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng\/qu\u00fd, cu\u1ed1i n\u0103m c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n t\u00ednh ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a n\u0103m \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 t\u1ea1m ph\u00e2n b\u1ed5 kh\u1ea5u tr\u1eeb theo th\u00e1ng\/qu\u00fd.\u201d\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean TSC\u0110 ph\u1ee5c v\u1ee5 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a TSC\u0110 \u0111\u01b0\u1ee3c \u00a0kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT, doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra bao g\u1ed3m c\u1ea3 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng th\u00e1ng, qu\u00fd doanh nghi\u1ec7p ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu trong th\u00e1ng ho\u1eb7c qu\u00fd. cu\u1ed1i n\u0103m doanh nghi\u1ec7p ph\u00e2n b\u1ed5 l\u1ea1i tr\u00ean c\u01a1 s\u1edf t\u1ef7 l\u1ec7 doanh thu c\u1ee7a n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/tai-san-co-dinh-gop-von-co-khau-tru-thue-gtgt-va-tinh-khau-hao-vao-chi-phi-duoc-tru-khong\/\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh g\u00f3p v\u1ed1n c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nguyen-tac-ke-toan-thue-gtgt-duoc-khau-tru-theo-thong-tu-133-tk-133\/\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo Th\u00f4ng t\u01b0 133- TK 133<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi: TSC\u0110 ph\u1ee5c v\u1ee5 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 hay ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 theo Kho\u1ea3n 9, \u0110i\u1ec1u 1\u00a0Th\u00f4ng t\u01b0 26\/2015\/TT-BTC\u00a0S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 14\u00a0Th\u00f4ng t\u01b0 219\/2013\/TT-BTC\u00a0c\u1ee5 th\u1ec3 nh\u01b0 sau: \u201c9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0110i\u1ec1u 14\u00a0nh\u01b0 sau: a) S\u1eeda \u0111\u1ed5i\u00a0kho\u1ea3n 2..<\/p>\n","protected":false},"author":7,"featured_media":26965,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4112,4113],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24138"}],"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=24138"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24138\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26965"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24138"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}