{"id":24169,"date":"2016-08-19T23:45:57","date_gmt":"2016-08-19T23:45:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24169"},"modified":"2016-11-28T04:17:27","modified_gmt":"2016-11-28T04:17:27","slug":"co-duoc-ke-khai-thue-gtgt-hoa-don-dau-vao-bo-sot","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24169","title":{"rendered":"C\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecf s\u00f3t"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u00e2u h\u1ecfi:\u00a0<\/strong><\/span><\/p>\n<div id=\"attachment_14649\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-su\u1ea5t-thu\u1ebf-GTGT-c\u1ee7a-h\u00e0ng-b\u00e1n-v\u00e0o-khu-phi-thu\u1ebf-quan-\u1ea3nh-ch\u00ednh.jpg\"><img aria-describedby=\"caption-attachment-14649\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-14649 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-su\u1ea5t-thu\u1ebf-GTGT-c\u1ee7a-h\u00e0ng-b\u00e1n-v\u00e0o-khu-phi-thu\u1ebf-quan-\u1ea3nh-ch\u00ednh-300x178.jpg\" alt=\"C\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecf s\u00f3t\" width=\"300\" height=\"178\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-su\u1ea5t-thu\u1ebf-GTGT-c\u1ee7a-h\u00e0ng-b\u00e1n-v\u00e0o-khu-phi-thu\u1ebf-quan-\u1ea3nh-ch\u00ednh-300x178.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-su\u1ea5t-thu\u1ebf-GTGT-c\u1ee7a-h\u00e0ng-b\u00e1n-v\u00e0o-khu-phi-thu\u1ebf-quan-\u1ea3nh-ch\u00ednh.jpg 480w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-14649\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecf s\u00f3t &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u1eefng ho\u00e1 \u0111\u01a1n h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 \u0111\u00e3 thanh to\u00e1n n\u0103m 2015 ch\u01b0a k\u00ea khai thu\u1ebf \u0111\u1ea7u v\u00e0o, n\u0103m 2016 c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 theo Kho\u1ea3n 8, \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>\u00a0quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u201c<em>8. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>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.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><em>Nh\u01b0 v\u1eady,<\/em><\/strong> c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh k\u1ef3 n\u00e0o s\u1ebd \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb t\u1ea1i k\u1ef3 \u0111\u00f3; tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u1eefng h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 thanh to\u00e1n n\u0103m 2015 ch\u01b0a k\u00ea khai thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung <strong>sau\u00a0khi<\/strong> c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u1eefng h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 thanh to\u00e1n n\u0103m 2015 ch\u01b0a k\u00ea khai thu\u1ebf \u0111\u1ea7u v\u00e0o n\u1ebfu <strong>ch\u01b0a c\u00f3<\/strong> quy\u1ebft \u0111\u1ecbnh thanh, ki\u1ec3m tra c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/bo-sung-truong-hop-khong-phai-ke-khai-nop-thue-gtgt\/\">B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT<\/a>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham gia nh\u1eefng\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/chi-tiet-cac-khoa-hoc-va-bang-gia-ke-toan-centax\/\" target=\"_blank\">kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng ho\u00e1 \u0111\u01a1n h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 \u0111\u00e3 thanh to\u00e1n n\u0103m 2015 ch\u01b0a k\u00ea khai thu\u1ebf \u0111\u1ea7u v\u00e0o, n\u0103m 2016 c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":14649,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3242,3243,3244,3245],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24169"}],"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=24169"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24169\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14649"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24169"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}