{"id":24200,"date":"2017-01-13T03:06:00","date_gmt":"2017-01-13T03:06:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24200"},"modified":"2017-02-08T05:17:56","modified_gmt":"2017-02-08T05:17:56","slug":"loai-hoa-don-co-phai-khai-bo-sung-lai-to-khai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24200","title":{"rendered":"Lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 ph\u1ea3i khai b\u1ed5 sung l\u1ea1i t\u1edd khai?"},"content":{"rendered":"
\"h\u00f3a<\/a>

Lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 ph\u1ea3i khai b\u1ed5 sung l\u1ea1i t\u1edd khai? – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

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

Trong n\u0103m 2014 c\u00f4ng ty t\u00f4i c\u00f3 ph\u00e1t sinh c\u00e1c h\u00f3a \u0111\u01a1n ti\u1ebfp kh\u00e1ch, l\u00e0 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p l\u1ec7. T\u00f4i \u0111\u00e3 k\u00ea v\u00e0o b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n GTGT mua v\u00e0o v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. \u0110\u1ebfn cu\u1ed1i n\u0103m khi kh\u00f3a s\u1ed5 l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNDN t\u00f4i \u0111\u00e3 lo\u1ea1i nh\u1eefng h\u00f3a \u0111\u01a1n n\u00e0y ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN do v\u01b0\u1ee3t qu\u00e1 15% theo quy \u0111\u1ecbnh. V\u1eady t\u00f4i c\u00f3 ph\u1ea3i k\u00ea khai l\u1ea1i thu\u1ebf GTGT c\u1ee7a nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u00e3 lo\u1ea1i nh\u01b0 tr\u00ean kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Kho\u1ea3n 1, \u0110i\u1ec1u 1\u00a0Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a>\u00a0S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15\u00a0Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf GTGT, quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/em><\/span><\/p>\n

    \n
  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 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.<\/em><\/span><\/li>\n
  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 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\u201d.<\/em><\/span><\/li>\n<\/ol>\n

    C\u0103n c\u1ee9 \u0111i\u1ec3m 2.37, kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> ng\u00e0y 18\/06\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf TNDN, quy \u0111\u1ecbnh.<\/span><\/p>\n

    \u201c\u0110i\u1ec1u 6. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em><\/span><\/p>\n

    1. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/em><\/span><\/p>\n

    2.37. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, doanh thu nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u201d.<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 31\/12\/2013 n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p n\u0103m 2014 C\u00f4ng ty b\u1ea1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed ti\u1ebfp kh\u00e1ch c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n GTGT khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, th\u00ec c\u0169ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng\u00a0 tr\u00ean v\u00e0 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u00f3 tr\u00ean t\u1edd khai thu\u1ebf GTGT.<\/span>
    \n Tuy nhi\u00ean, b\u1ea1n l\u01b0u \u00fd, t\u1eeb n\u0103m 2015, chi ph\u00ed ti\u1ebfp kh\u00e1ch v\u00e0 qu\u1ea3ng c\u00e1o… kh\u00f4ng c\u00f2n b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 15% nh\u01b0 c\u0169<\/span><\/p>\n

    B\u00e0i vi\u1ebft li\u00ean quan:<\/span><\/p>\n

    C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

    C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    C\u00e2u h\u1ecfi: Trong n\u0103m 2014 c\u00f4ng ty t\u00f4i c\u00f3 ph\u00e1t sinh c\u00e1c h\u00f3a \u0111\u01a1n ti\u1ebfp kh\u00e1ch, l\u00e0 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p l\u1ec7. T\u00f4i \u0111\u00e3 k\u00ea v\u00e0o b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n GTGT mua v\u00e0o v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. \u0110\u1ebfn cu\u1ed1i n\u0103m khi kh\u00f3a s\u1ed5 l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNDN t\u00f4i \u0111\u00e3 lo\u1ea1i nh\u1eefng h\u00f3a \u0111\u01a1n..<\/p>\n","protected":false},"author":7,"featured_media":22610,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3089,3104],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24200"}],"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=24200"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24200\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22610"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24200"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}