{"id":24192,"date":"2016-08-19T00:00:59","date_gmt":"2016-08-19T00:00:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24192"},"modified":"2016-11-28T04:41:11","modified_gmt":"2016-11-28T04:41:11","slug":"kinh-doanh-lua-co-phai-ke-khai-nop-thue-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24192","title":{"rendered":"Kinh doanh l\u00faa c\u00f3 ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf kh\u00f4ng"},"content":{"rendered":"

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

\"Kinh<\/a>

<\/span> Kinh doanh l\u00faa c\u00f3 ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf kh\u00f4ng \u00a0 \u00a0 \u00a0 \u00a0– K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u00f4ng ty ch\u00fang t\u00f4i \u0111ang kinh doanh hai s\u1ea3n ph\u1ea9m h\u00e0ng ho\u00e1 nh\u01b0 sau:<\/span><\/p>\n

L\u00faa gi\u1ed1ng: C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi n\u00f4ng d\u00e2n v\u00e0 bao ti\u00eau s\u1ea3n ph\u1ea9m, thu mua l\u1ea1i. Sau \u0111\u00f3 s\u1ea5y kh\u00f4, l\u00e0m s\u1ea1ch, \u0111\u00f3ng bao. Kh\u00e1ch h\u00e0ng c\u1ee7a ch\u00fang t\u00f4i ch\u1ee7 y\u1ebfu l\u00e0 n\u00f4ng d\u00e2n v\u00e0 c\u00e1c c\u1eeda h\u00e0ng n\u00f4ng nghi\u1ec7p. V\u1eady m\u1eb7t h\u00e0ng l\u00faa gi\u1ed1ng n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf hay l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng?<\/span><\/p>\n

L\u00faa l\u01b0\u01a1ng th\u1ef1c: C\u00f4ng ty thu mua tr\u1ef1c ti\u1ebfp t\u1eeb n\u00f4ng d\u00e2n ho\u1eb7c t\u1eeb c\u00e1c c\u00f4ng ty l\u01b0\u01a1ng th\u1ef1c nh\u1ecf, sau \u0111\u00f3 b\u00e1n tr\u1ef1c ti\u1ebfp cho th\u01b0\u01a1ng l\u00e1i (v\u1eabn l\u00e0 l\u00faa l\u01b0\u01a1ng th\u1ef1c). V\u1eady m\u1eb7t h\u00e0ng l\u00faa l\u01b0\u01a1ng th\u1ef1c n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf GTGT?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 5, \u0110i\u1ec1u 5\u00a0Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/p>\n

\u201c5. Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. Tr\u00ean h\u00f3a \u0111\u01a1n GTGT, ghi d\u00f2ng gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf GTGT kh\u00f4ng ghi, g\u1ea1ch b\u1ecf.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 5% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0111i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean:<\/span><\/strong><\/p>\n