{"id":24152,"date":"2016-08-01T02:13:16","date_gmt":"2016-08-01T02:13:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24152"},"modified":"2016-11-29T01:59:22","modified_gmt":"2016-11-29T01:59:22","slug":"nop-thue-gtgt-hang-nhap-khau-bang-tien-mat-co-duoc-khau-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24152","title":{"rendered":"N\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb?"},"content":{"rendered":"<div id=\"attachment_13247\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\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-\u1ea3nh-ch\u00ednh-300x2121.jpg\"><img aria-describedby=\"caption-attachment-13247\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-13247 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\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-\u1ea3nh-ch\u00ednh-300x2121-300x183.jpg\" alt=\"N\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb?\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\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-\u1ea3nh-ch\u00ednh-300x2121-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\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-\u1ea3nh-ch\u00ednh-300x2121.jpg 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-13247\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">N\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb? &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"line-height: 18pt; text-align: justify;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00e2u h\u1ecfi:<\/span><\/strong><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Khi nh\u1eadp h\u00e0ng ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u n\u1ed9p ti\u1ec1n thu\u1ebf GTGT c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i c\u1eeda kh\u1ea9u th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9 Th\u00f4ng t\u01b0\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">219\/2013\/TT-BTC<\/a><span class=\"apple-converted-space\">\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><\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8220;1. C\u00f3 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, 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><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">2. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.&#8221;<\/span><\/em><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/span><\/p>\n<ul>\n<li style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n\u00a0kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20tr tr\u1edf l\u00ean. <\/span><\/span><\/li>\n<li style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">V\u1edbi nh\u1eefng ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng quy \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i\u00a0\u0111\u00e2y:\u00a0<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><a href=\"https:\/\/centax.dsoftware.vn\/khong-lap-hoa-don-xuat-khau-khong-duoc-khau-tru-thue-gtgt-dau-vao\/\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi: Khi nh\u1eadp h\u00e0ng ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u n\u1ed9p ti\u1ec1n thu\u1ebf GTGT c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i c\u1eeda kh\u1ea9u th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 Th\u00f4ng t\u01b0\u00a0219\/2013\/TT-BTC\u00a0t\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..<\/p>\n","protected":false},"author":7,"featured_media":13247,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2681,2798,3138,3139],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24152"}],"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=24152"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24152\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13247"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24152"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}