{"id":24147,"date":"2017-01-25T01:37:43","date_gmt":"2017-01-25T01:37:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24147"},"modified":"2017-01-25T01:39:04","modified_gmt":"2017-01-25T01:39:04","slug":"cach-ke-khai-thue-cua-hang-nhap-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24147","title":{"rendered":"C\u00e1ch k\u00ea khai thu\u1ebf c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u"},"content":{"rendered":"

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

\"H\u00e0ng<\/a>

<\/span> H\u00e0ng nh\u1eadp kh\u1ea9u_ K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u00f4ng ty c\u00f3 nh\u1eadp kh\u1ea9u m\u1ed9t l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0o th\u00e1ng 2\/2015. Khi l\u00e0m t\u1edd khai thu\u1ebf GTGT, c\u00f4ng ty c\u0103n c\u1ee9 tr\u00ean t\u1edd khai h\u1ea3i quan \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb. V\u1eady c\u00f4ng ty l\u00e0m nh\u01b0 th\u1ebf c\u00f3 \u0111\u00fang kh\u00f4ng?<\/span><\/span><\/p>\n

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

C\u0103n c\u1ee9\u00a0<\/span>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>\u00a0<\/span>t\u1ea1i \u0110i\u1ec1u 15, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span>
\n<\/span>“1. C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.”<\/span><\/em>
\n<\/span>C\u0103n c\u1ee9\u00a0<\/span>Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a>\u00a0<\/span>t\u1ea1i \u0110i\u1ec1u 10, Kho\u1ea3n 5 quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0 sau:<\/span>
\n<\/span>“a) Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/em>
\n….<\/em>
\nH\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i 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>
\n…..<\/em>
\nb) H\u1ed3 s\u01a1 khai b\u1ed5 sung<\/em>
\n– T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf b\u1ecb sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh;<\/em>
\n– B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (trong tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u00f3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf);<\/em>
\n– T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong b\u1ea3n gi\u1ea3i tr\u00ecnh khai<\/em><\/span><\/i>\u00a0<\/span><\/span>b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.”<\/span><\/em><\/span><\/p>\n


\n<\/span>C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT l\u00e0 ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o t\u1edd khai h\u1ea3i quan \u0111\u1ec3 k\u00ea khai thu\u1ebf. C\u00f4ng ty b\u1ea1n ph\u1ea3i khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb trong k\u1ef3 theo quy \u0111\u1ecbnh tr\u00ean.<\/span><\/span><\/p>\n

Khai b\u1ed5 sung,\u00a0\u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT\u00a0\u0111\u00e3 k\u00ea khai b\u1eb1ng c\u00e1ch n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u00a0<\/span>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","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: C\u00f4ng ty c\u00f3 nh\u1eadp kh\u1ea9u m\u1ed9t l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0o th\u00e1ng 2\/2015. Khi l\u00e0m t\u1edd khai thu\u1ebf GTGT, c\u00f4ng ty c\u0103n c\u1ee9 tr\u00ean t\u1edd khai h\u1ea3i quan \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb. V\u1eady c\u00f4ng ty l\u00e0m nh\u01b0 th\u1ebf c\u00f3 \u0111\u00fang kh\u00f4ng? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9\u00a0Th\u00f4ng t\u01b0 219\/2013\/TT-BTC\u00a0t\u1ea1i \u0110i\u1ec1u 15, Kho\u1ea3n 1 quy..<\/p>\n","protected":false},"author":7,"featured_media":29678,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3085,3086],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24147"}],"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=24147"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24147\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29678"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24147"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}