{"id":24194,"date":"2016-08-18T00:00:38","date_gmt":"2016-08-18T00:00:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24194"},"modified":"2016-11-28T05:03:02","modified_gmt":"2016-11-28T05:03:02","slug":"san-pham-thuy-san-so-che-co-chiu-thue-gtgt-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24194","title":{"rendered":"S\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n s\u01a1 ch\u1ebf c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n<div id=\"attachment_24779\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/thuy-san-so-che-centax2.jpg\"><img aria-describedby=\"caption-attachment-24779\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-24779 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/thuy-san-so-che-centax2-300x200.jpg\" alt=\"thuy san so che - centax\" width=\"300\" height=\"200\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/thuy-san-so-che-centax2-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/thuy-san-so-che-centax2.jpg 360w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-24779\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n s\u01a1 ch\u1ebf c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n c\u1ee7a C\u00f4ng ty n\u1ebfu ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c l\u00e0m s\u1ea1ch v\u00e0 c\u1eaft l\u00e1t ch\u1ec9nh h\u00ecnh r\u1ed3i b\u00e1n cho kh\u00e1ch h\u00e0ng trong n\u01b0\u1edbc (bao g\u1ed3m doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ho\u1eb7c tr\u1ef1c ti\u1ebfp) th\u00ec m\u1eb7t h\u00e0ng n\u00e0y c\u00f3 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT hay ch\u1ecbu thu\u1ebf GTGT v\u1edbi m\u1ee9c su\u1ea5t thu\u1ebf\u00a0 5%?<\/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 1, \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 Kho\u1ea3n 1, \u0110i\u1ec1u 4\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>\u00a0v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c<strong>1. S\u1eeda \u0111\u1ed5i Kho\u1ea3n 1, \u0110i\u1ec1u 4 nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c1. S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt (bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea7m r\u1eebng tr\u1ed3ng), ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft 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 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>C\u00e1c s\u1ea3n ph\u1ea9m m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, xay, xay b\u1ecf v\u1ecf, x\u00e1t b\u1ecf v\u1ecf, t\u00e1ch h\u1ea1t, t\u00e1ch c\u1ecdng, c\u1eaft, \u01b0\u1edbp mu\u1ed1i, b\u1ea3o qu\u1ea3n l\u1ea1nh (\u01b0\u1edbp l\u1ea1nh, \u0111\u00f4ng l\u1ea1nh), b\u1ea3o qu\u1ea3n b\u1eb1ng kh\u00ed sunfuro, b\u1ea3o qu\u1ea3n theo ph\u01b0\u01a1ng th\u1ee9c cho h\u00f3a ch\u1ea5t \u0111\u1ec3 tr\u00e1nh th\u1ed1i r\u1eefa, ng\u00e2m trong dung d\u1ecbch l\u01b0u hu\u1ef3nh ho\u1eb7c ng\u00e2m trong dung d\u1ecbch b\u1ea3o qu\u1ea3n kh\u00e1c v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, c\u00e1c s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft 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 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng ty b\u1ea1n c\u00f3 s\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho kh\u00e1ch h\u00e0ng trong n\u01b0\u1edbc thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 nh\u1eadn bi\u1ebft\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t 5% v\u00e0\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/doi-tuong-ap-dung-thue-suat-5\/\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/che-so-che-co-thuoc-dien-chiu-thue-gtgt-khong\/\"><span class=\"item-title\">Ch\u00e8 s\u01a1 ch\u1ebf c\u00f3 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng<\/span><\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p><span class=\"item-title\" style=\"display: inline-block; width: calc(100% - 68px); word-wrap: break-word; font-weight: bold; color: #32373c; font-family: 'Open Sans', sans-serif; font-size: 13px; line-height: 18.2px;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n c\u1ee7a C\u00f4ng ty n\u1ebfu ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c l\u00e0m s\u1ea1ch v\u00e0 c\u1eaft l\u00e1t ch\u1ec9nh h\u00ecnh r\u1ed3i b\u00e1n cho kh\u00e1ch h\u00e0ng trong n\u01b0\u1edbc (bao g\u1ed3m ..<\/p>\n","protected":false},"author":7,"featured_media":24779,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3100,3101,3102],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24194"}],"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=24194"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24194\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24779"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24194"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}