{"id":24359,"date":"2017-04-03T14:27:12","date_gmt":"2017-04-03T14:27:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24359"},"modified":"2017-04-03T14:30:04","modified_gmt":"2017-04-03T14:30:04","slug":"gop-von-bang-quyen-su-dung-dat-can-chung-tu-gi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24359","title":{"rendered":"G\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec?"},"content":{"rendered":"<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #333333;\">C\u00e2u h\u1ecfi:<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #333333;\">\u00a0<\/span><\/strong><span style=\"color: #333333;\">C\u00f4ng ty em mu\u1ed1n g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00f4ng ty v\u00e0o m\u1ed9t c\u00f4ng ty kh\u00e1c th\u00ec b\u00ean em c\u1ea7n h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; 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=\"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=\"color: #333333;\">C\u0103n c\u1ee9<span class=\"apple-converted-space\">\u00a0<\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\">th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><span class=\"apple-converted-space\">\u00a0<\/span>t\u1ea1i ph\u1ee5 l\u1ee5c 4, \u0110i\u1ec3m 2.15 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/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=\"color: #333333;\">\u201c<em>2.15. H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/em><\/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;\"><em><span style=\"color: #333333;\">b) B\u00ean c\u00f3 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh:<\/span><\/em><\/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;\"><em><span style=\"color: #333333;\">b.1. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p ph\u1ea3i c\u00f3: bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh, h\u1ee3p \u0111\u1ed3ng li\u00ean doanh, li\u00ean k\u1ebft; bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n (ho\u1eb7c v\u0103n b\u1ea3n \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt), k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n.<\/span><\/em><\/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;\"><em><span style=\"color: #333333;\">b.2. T\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n; t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i c\u00f3 l\u1ec7nh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n, k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/em><\/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-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em><span style=\"color: #333333;\">Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ea7y \u0111\u1ee7 trong c\u00f9ng m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT theo quy \u0111\u1ecbnh<\/span><\/em><span style=\"color: #333333;\">.\u201d<\/span><span style=\"color: #333333;\"><br \/>\n<\/span><span style=\"color: #333333;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00f4ng ty v\u00e0o c\u00f4ng ty kh\u00e1c th\u00ec c\u1ea7n c\u00f3 bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh, bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a h\u1ed9i \u0111\u1ed3ng giao nh\u1eadn k\u00e8m theo h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c v\u1ec1 t\u00e0i s\u1ea3n.<\/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;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i:\u00a0<\/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;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-bao-khau-hao-tai-san-co-dinh-cho-co-quan-thue\/\">Th\u00f4ng b\u00e1o kh\u1ea5u hao T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 quan thu\u1ebf.<\/a><\/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;\"><a href=\"https:\/\/centax.dsoftware.vn\/cho-muon-tai-san-co-phai-xuat-hoa-don-khong\/\">Cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a><\/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;\"><a href=\"https:\/\/centax.dsoftware.vn\/thanh-ly-tai-san-co-dinh-da-het-khau-hao\/\">Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 h\u1ebft kh\u1ea5u hao.<\/a><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi: \u00a0C\u00f4ng ty em mu\u1ed1n g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00f4ng ty v\u00e0o m\u1ed9t c\u00f4ng ty kh\u00e1c th\u00ec b\u00ean em c\u1ea7n h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb nh\u01b0 th\u1ebf n\u00e0o? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9\u00a0th\u00f4ng t\u01b0 39\/2014\/TT-BTC\u00a0t\u1ea1i ph\u1ee5 l\u1ee5c 4, \u0110i\u1ec3m 2.15 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24359"}],"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=24359"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24359\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24359"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}