{"id":27602,"date":"2016-11-24T01:31:10","date_gmt":"2016-11-24T01:31:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27602"},"modified":"2016-11-24T01:31:47","modified_gmt":"2016-11-24T01:31:47","slug":"thong-tu-1302016tt-btc-huong-dan-sua-doi-bo-sung-luat-thue-gia-tri-gia-tang-va-thue-tieu-thu-dac-biet-nam-2016","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27602","title":{"rendered":"Th\u00f4ng t\u01b0 130\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i b\u1ed5 sung lu\u1eadt thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u0103m 2016."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 130\/2016\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 12 th\u00e1ng 8 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/strong><\/span><\/p>\n

H\u01af\u1edaNG D\u1eaaN NGH\u1eca \u0110\u1ecaNH S\u1ed0 100\/2016\/N\u0110-CP NG\u00c0Y 01 TH\u00c1NG 7 N\u0102M 2016 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG, LU\u1eacT THU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T V\u00c0 LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe V\u00c0 S\u1eecA \u0110\u1ed4I M\u1ed8T S\u1ed0 \u0110I\u1ec0U T\u1ea0I C\u00c1C TH\u00d4NG T\u01af V\u1ec0 THU\u1ebe<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 v\u00e0 Lu\u1eadt s\u1ed1 21\/2012\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 v\u00e0 Lu\u1eadt s\u1ed1 31\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1ed1 106\/2016\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 v\u00e0 Lu\u1eadt s\u1ed1 32\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016\u00a0 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/em><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf nh\u01b0 sau:<\/em><\/span><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/strong><\/span><\/h2>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/strong> \u0110i\u1ec1u 4<\/strong> nh\u01b0 sau:<\/strong><\/span><\/p>\n

a) S<\/em><\/strong>\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 9 \u0110i\u1ec1u 4 nh\u01b0 sau:<\/em><\/strong><\/span><\/p>\n

\u201c9. D\u1ecbch v\u1ee5 y t\u1ebf, d\u1ecbch v\u1ee5 th\u00fa y, bao g\u1ed3m d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, ph\u00f2ng b\u1ec7nh cho ng\u01b0\u1eddi v\u00e0 v\u1eadt nu\u00f4i, d\u1ecbch v\u1ee5 sinh \u0111\u1ebb c\u00f3 k\u1ebf ho\u1ea1ch, d\u1ecbch v\u1ee5 \u0111i\u1ec1u d\u01b0\u1ee1ng s\u1ee9c kho\u1ebb, ph\u1ee5c h\u1ed3i ch\u1ee9c n\u0103ng cho ng\u01b0\u1eddi b\u1ec7nh, d\u1ecbch v\u1ee5 ch\u0103m s\u00f3c ng\u01b0\u1eddi cao tu\u1ed5i, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt; v\u1eadn chuy\u1ec3n ng\u01b0\u1eddi b\u1ec7nh, d\u1ecbch v\u1ee5 cho thu\u00ea ph\u00f2ng b\u1ec7nh, gi\u01b0\u1eddng b\u1ec7nh c\u1ee7a c\u00e1c c\u01a1 s\u1edf y t\u1ebf; x\u00e9t nghi\u1ec7m, chi\u1ebfu, ch\u1ee5p, m\u00e1u v\u00e0 ch\u1ebf ph\u1ea9m m\u00e1u d\u00f9ng cho ng\u01b0\u1eddi b\u1ec7nh.<\/span><\/p>\n

Di\u0323ch vu\u0323 ch\u0103m so\u0301c ng\u01b0\u01a1\u0300i cao tu\u00f4\u0309i, ng\u01b0\u01a1\u0300i khuy\u00ea\u0301t t\u00e2\u0323t bao g\u1ed3m c\u1ea3 ch\u0103m s\u00f3c v\u1ec1 y t\u1ebf, dinh d\u01b0\u1ee1ng v\u00e0 t\u1ed5 ch\u1ee9c c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, th\u1ec3 thao, gi\u1ea3i tr\u00ed, v\u1eadt l\u00fd tr\u1ecb li\u1ec7u, ph\u1ee5c h\u1ed3i ch\u1ee9c n\u0103ng cho ng\u01b0\u1eddi cao tu\u1ed5i, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong g\u00f3i d\u1ecbch v\u1ee5 ch\u1eefa b\u1ec7nh (theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Y t\u1ebf) bao g\u1ed3m c\u1ea3 s\u1eed d\u1ee5ng thu\u1ed1c ch\u1eefa b\u1ec7nh th\u00ec kho\u1ea3n thu t\u1eeb ti\u1ec1n thu\u1ed1c ch\u1eefa b\u1ec7nh n\u1eb1m trong g\u00f3i d\u1ecbch v\u1ee5 ch\u1eefa b\u1ec7nh c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u201d<\/span><\/p>\n

b) S<\/em><\/strong>\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 16 \u0110i\u1ec1u 4 nh\u01b0 sau<\/em><\/strong>:<\/strong><\/span><\/p>\n

\u201c16. V\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng g\u1ed3m v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt, xe \u0111i\u1ec7n (bao g\u1ed3m c\u1ea3 t\u00e0u \u0111i\u1ec7n) theo c\u00e1c tuy\u1ebfn trong n\u1ed9i t\u1ec9nh, trong \u0111\u00f4 th\u1ecb v\u00e0 c\u00e1c tuy\u1ebfn l\u00e2n c\u1eadn ngo\u1ea1i t\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao th\u00f4ng.\u201d<\/span><\/p>\n

c) S<\/em><\/strong>\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 23 \u0110i\u1ec1u 4 nh\u01b0 sau<\/em><\/strong>:<\/span><\/p>\n

\u201c23. S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c nh\u01b0ng t\u00f4\u0309ng tri\u0323 gia\u0301 ta\u0300i nguy\u00ean, khoa\u0301ng sa\u0309n c\u00f4\u0323ng v\u01a1\u0301i chi phi\u0301 n\u0103ng l\u01b0\u01a1\u0323ng chi\u00ea\u0301m t\u01b0\u0300 51% gia\u0301 tha\u0300nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n; s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 t\u00f4\u0309ng tri\u0323 gia\u0301 ta\u0300i nguy\u00ean, khoa\u0301ng sa\u0309n c\u00f4\u0323ng v\u01a1\u0301i chi phi\u0301 n\u0103ng l\u01b0\u01a1\u0323ng chi\u00ea\u0301m t\u01b0\u0300 51% gia\u0301 tha\u0300nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n.<\/span><\/p>\n

a) T\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 ngu\u1ed3n g\u1ed1c trong n\u01b0\u1edbc g\u1ed3m: Kho\u00e1ng s\u1ea3n kim lo\u1ea1i; kho\u00e1ng s\u1ea3n kh\u00f4ng kim lo\u1ea1i; d\u1ea7u th\u00f4; kh\u00ed thi\u00ean nhi\u00ean; kh\u00ed than.<\/span><\/p>\n

b) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 tr\u1ecdng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng tr\u00ean gi\u00e1 th\u00e0nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n\n\n\n\n
T\u1ef7 tr\u1ecdng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng tr\u00ean gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m<\/span><\/td>\n =<\/span><\/td>\nTr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n + chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng<\/span><\/td>\n x 100%<\/span><\/td>\n<\/tr>\n
T\u1ed5ng gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/span><\/p>\n

Tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n l\u00e0 gi\u00e1 v\u1ed1n t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0a v\u00e0o ch\u1ebf bi\u1ebfn; \u0111\u1ed1i v\u1edbi t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n tr\u1ef1c ti\u1ebfp khai th\u00e1c l\u00e0 chi ph\u00ed tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp khai th\u00e1c ra t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n; \u0111\u1ed1i v\u1edbi t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n mua \u0111\u1ec3 ch\u1ebf bi\u1ebfn l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf mua c\u1ed9ng chi ph\u00ed \u0111\u01b0a t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0o ch\u1ebf bi\u1ebfn.<\/span><\/p>\n

Chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng g\u1ed3m: nhi\u00ean li\u1ec7u, \u0111i\u1ec7n n\u0103ng, nhi\u1ec7t n\u0103ng.<\/span><\/p>\n

Tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb ghi s\u1ed5 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi B\u1ea3ng t\u1ed5ng h\u1ee3p t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m bao g\u1ed3m: Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung. C\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp nh\u01b0 chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n, chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u0103n c\u1ee9 v\u00e0o quy\u1ebft to\u00e1n n\u0103m tr\u01b0\u1edbc; tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a c\u00f3 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m tr\u01b0\u1edbc th\u00ec c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

c) Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n (bao g\u1ed3m c\u1ea3 tr\u1ef1c ti\u1ebfp khai th\u00e1c ho\u1eb7c mua v\u00e0o \u0111\u1ec3 ch\u1ebf bi\u1ebfn) c\u00f3 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khi xu\u1ea5t kh\u1ea9u th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t kh\u1ea9u m\u00e0 b\u00e1n cho doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec3 xu\u1ea5t kh\u1ea9u th\u00ec doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a n\u00e0y \u0111\u1ec3 xu\u1ea5t kh\u1ea9u ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT nh\u01b0 s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u v\u00e0 ph\u1ea3i ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh.\u201d<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/strong> Kho\u1ea3n 3 \u0110i\u1ec1u 9<\/strong> nh\u01b0 sau:<\/strong><\/span><\/p>\n

\u201c3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% g\u1ed3m:<\/span><\/p>\n

– T\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i; chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i; chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, c\u1ea5p t\u00edn d\u1ee5ng, \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ra n\u01b0\u1edbc ngo\u00e0i; d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh; d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng chi\u1ec1u \u0111i ra n\u01b0\u1edbc ngo\u00e0i (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan; cung c\u1ea5p th\u1ebb c\u00e0o \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1, m\u1ec7nh gi\u00e1 \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan); s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 23 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y; thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cung c\u1ea5p cho c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh trong khu phi thu\u1ebf quan, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

Thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u th\u00ec khi xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

– X\u0103ng, d\u1ea7u b\u00e1n cho xe \u00f4 t\u00f4 c\u1ee7a c\u01a1 s\u1edf kinh doanh trong khu phi thu\u1ebf quan mua t\u1ea1i n\u1ed9i \u0111\u1ecba;<\/span><\/p>\n

– Xe \u00f4 t\u00f4 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan;<\/span><\/p>\n

– C\u00e1c d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf trong khu phi thu\u1ebf quan bao g\u1ed3m: cho thu\u00ea nh\u00e0, h\u1ed9i tr\u01b0\u1eddng, v\u0103n ph\u00f2ng, kh\u00e1ch s\u1ea1n, kho b\u00e3i; d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng; d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng (tr\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng trong khu phi thu\u1ebf quan);<\/span><\/p>\n

– C\u00e1c d\u1ecbch v\u1ee5 sau cung \u1ee9ng t\u1ea1i Vi\u1ec7t Nam cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% g\u1ed3m:<\/span><\/p>\n

+ Thi \u0111\u1ea5u th\u1ec3 thao, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, v\u0103n h\u00f3a, gi\u1ea3i tr\u00ed, h\u1ed9i ngh\u1ecb, kh\u00e1ch s\u1ea1n, \u0111\u00e0o t\u1ea1o, qu\u1ea3ng c\u00e1o, du l\u1ecbch l\u1eef h\u00e0nh;<\/span><\/p>\n

+ D\u1ecbch v\u1ee5 thanh to\u00e1n qua m\u1ea1ng;<\/span><\/p>\n

+ D\u1ecbch v\u1ee5 cung c\u1ea5p g\u1eafn v\u1edbi vi\u1ec7c b\u00e1n, ph\u00e2n ph\u1ed1i, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam.\u201d<\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/strong> \u0110i\u1ec1u 18<\/strong> nh\u01b0 sau:<\/strong><\/span><\/p>\n

\u201c1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ph\u00e1t sinh tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC th\u00ec c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

V\u00ed d\u1ee5: Doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd, t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 80 tri\u1ec7u th\u00ec doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 4\/2016. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 4\/2016, qu\u00fd 1\/2017 v\u00e0 qu\u00fd 2\/2017 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec doanh nghi\u1ec7p A chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ec3 ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2017 v\u00e0 c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\n

2. C\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ho\u1eb7c d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 01 n\u0103m tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 theo t\u1eebng n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u0169y k\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

3. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/p>\n

a) C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n ho\u1eb7c cho thu\u00ea m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/p>\n

Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec k\u1ebft chuy\u1ec3n v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai ti\u1ebfp theo.<\/span><\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, th\u00e1ng 7\/2016, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i H\u00e0 N\u1ed9i, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty A th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 8\/2016, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty A ph\u1ea3i b\u00f9 tr\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (900 tri\u1ec7u \u0111\u1ed3ng), v\u1eady s\u1ed1 thu\u1ebf GTGT m\u00e0 C\u00f4ng ty A c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8\/2016 l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty B c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u1ea3i Ph\u00f2ng, th\u00e1ng 7\/2016, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i H\u1ea3i Ph\u00f2ng, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty B th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 8\/2016, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B ph\u1ea3i b\u00f9 tr\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (200 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8\/2016 C\u00f4ng ty B c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty C c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, th\u00e1ng 7\/2016, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 8\/2016, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C ph\u1ea3i b\u00f9 tr\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (300 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8\/2016 C\u00f4ng ty C c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n 200 tri\u1ec7u \u0111\u1ed3ng v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai th\u00e1ng 9\/2016.<\/span><\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty D c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng, th\u00e1ng 7\/2016, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty D th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 8\/2016, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. V\u1eady, t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8\/2016, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (500 tri\u1ec7u \u0111\u1ed3ng) thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (100 tri\u1ec7u \u0111\u1ed3ng) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 9\/2016.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n ho\u1eb7c cho thu\u00ea m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec c\u01a1 s\u1edf kinh doanh l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed3ng th\u1eddi ph\u1ea3i k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/p>\n

Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec k\u1ebft chuy\u1ec3n v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai ti\u1ebfp theo.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u00e1c Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c chi nh\u00e1nh \u0111\u00f3ng t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 thay m\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd m\u1ed9t ho\u1eb7c nhi\u1ec1u d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng; Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh c\u00f3 con d\u1ea5u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, c\u00f3 t\u00e0i kho\u1ea3n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng, \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u00ec Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf, ho\u00e0n thu\u1ebf ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf. Khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf, c\u01a1 s\u1edf kinh doanh l\u00e0 ch\u1ee7 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i t\u1ed5ng h\u1ee3p s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 ho\u00e0n, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 b\u00e0n giao cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec3 doanh nghi\u1ec7p m\u1edbi th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf.<\/span><\/p>\n

D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, th\u00e1ng 7\/2016, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i H\u01b0ng Y\u00ean, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, C\u00f4ng ty A th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y t\u1ea1i H\u00e0 N\u1ed9i tr\u00ean T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Th\u00e1ng 8\/2016, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty A ph\u1ea3i b\u00f9 tr\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (900 tri\u1ec7u \u0111\u1ed3ng), v\u1eady C\u00f4ng ty A c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8\/2016 l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty B c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u1ea3i Ph\u00f2ng, th\u00e1ng 7\/2016, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i Th\u00e1i B\u00ecnh, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, C\u00f4ng ty B th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y t\u1ea1i H\u1ea3i Ph\u00f2ng tr\u00ean T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Th\u00e1ng 8\/2016, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B ph\u1ea3i b\u00f9 tr\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (200 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8\/2016 C\u00f4ng ty B c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty C c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, th\u00e1ng 7\/2016, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0110\u1ed3ng Nai, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh tr\u00ean T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Th\u00e1ng 8\/2016, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C ph\u1ea3i b\u00f9 tr\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (300 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8\/2016 C\u00f4ng ty C c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty C kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty C th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n 200 tri\u1ec7u \u0111\u1ed3ng v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai th\u00e1ng 9\/2016.<\/span><\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty D c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng, th\u00e1ng 7\/2016, C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i Qu\u1ea3ng Nam, d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, C\u00f4ng ty D th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y t\u1ea1i th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng tr\u00ean T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Th\u00e1ng 8\/2016, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. V\u1eady, t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8\/2016, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (500 tri\u1ec7u \u0111\u1ed3ng) thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (100 tri\u1ec7u \u0111\u1ed3ng) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 9\/2016.<\/span><\/p>\n

c) C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 sang k\u1ef3 ti\u1ebfp theo \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

c.1) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh kh\u00f4ng g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u00e1c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u1ed9p t\u1eeb ng\u00e0y 01\/7\/2016 c\u1ee7a c\u01a1 s\u1edf kinh doanh nh\u01b0ng t\u00ednh \u0111\u1ebfn ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/p>\n

c.2) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng c\u01a1 s\u1edf kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; ch\u01b0a c\u00f3 v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u0111\u1ea7u t\u01b0 kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; ho\u1eb7c ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

c.3) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; b\u1ecb thu h\u1ed3i v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; ho\u1eb7c trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 th\u00ec th\u1eddi \u0111i\u1ec3m kh\u00f4ng ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i m\u1ed9t trong c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd n\u00eau tr\u00ean ho\u1eb7c t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, ph\u00e1t hi\u1ec7n c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n

c.4) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p t\u1eeb ng\u00e0y 01\/7\/2016 ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a m\u00e0 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n; tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 23 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

4. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/span><\/p>\n

a) C\u01a1 s\u1edf kinh doanh trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo.<\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh trong th\u00e1ng\/qu\u00fd v\u1eeba c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eeba c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u tr\u00ean t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c k\u1ef3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh t\u1eeb k\u1ef3 khai thu\u1ebf ti\u1ebfp theo k\u1ef3 ho\u00e0n thu\u1ebf li\u1ec1n tr\u01b0\u1edbc \u0111\u1ebfn k\u1ef3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (bao g\u1ed3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean) n\u1ebfu sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 trong n\u01b0\u1edbc c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u nh\u00e2n (x) v\u1edbi 10%.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u nh\u01b0 sau: \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, l\u00e0 c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u; \u0111\u1ed1i v\u1edbi gia c\u00f4ng chuy\u1ec3n ti\u1ebfp, l\u00e0 c\u01a1 s\u1edf k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u v\u1edbi ph\u00eda n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i, l\u00e0 doanh nghi\u1ec7p c\u00f3 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7.<\/span><\/p>\n

b) C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ea3i quan, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 01\/2015\/N\u0110-CP ng\u00e0y 02\/01\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh ph\u1ea1m vi \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan, tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p trong ph\u00f2ng, ch\u1ed1ng bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i A nh\u1eadp kh\u1ea9u 500 chi\u1ebfc \u0111i\u1ec1u h\u00f2a t\u1eeb Nh\u1eadt B\u1ea3n v\u00e0 \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u. Sau \u0111\u00f3 C\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i A xu\u1ea5t kh\u1ea9u 500 chi\u1ebfc \u0111i\u1ec1u h\u00f2a n\u00e0y sang Campuchia th\u00ec C\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i A kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra, s\u1ed1 thu\u1ebf GTGT c\u1ee7a 500 chi\u1ebfc \u0111i\u1ec1u h\u00f2a n\u00e0y \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, l\u01b0u kho kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf m\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty TNHH s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i B xu\u1ea5t kh\u1ea9u tinh b\u1ed9t s\u1eafn sang Trung Qu\u1ed1c qua \u0111\u01b0\u1eddng m\u00f2n, l\u1ed1i m\u1edf kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan th\u00ec C\u00f4ng ty TNHH s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i B kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tinh b\u1ed9t s\u1eafn xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

c) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng b\u1ecb x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi, tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i trong th\u1eddi gian hai n\u0103m li\u00ean t\u1ee5c; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

V\u00ed d\u1ee5: Th\u00e1ng 9\/2016, C\u00f4ng ty C \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u sang HongKong. Th\u00e1ng 6\/2015, C\u00f4ng ty C \u0111\u00e3 b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a C\u00f4ng ty C.<\/span><\/p>\n

5. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ph\u1ea3i gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ch\u01b0a ph\u00e1t sinh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec ch\u01b0a ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n. C\u01a1 s\u1edf kinh doanh ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh sau khi l\u00e0m \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n th\u00ec \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf; \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u00f4ng ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh th\u00ec ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh b\u00e1n t\u00e0i s\u1ea3n ch\u1ecbu thu\u1ebf GTGT th\u00ec kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u00e0i s\u1ea3n b\u00e1n ra.<\/span><\/p>\n

V\u00ed d\u1ee5: N\u0103m 2015, doanh nghi\u1ec7p A trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p A c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u00e0n trong th\u00e1ng 8\/2015 l\u00e0 700 tri\u1ec7u \u0111\u1ed3ng. Do kh\u00f3 kh\u0103n, th\u00e1ng 2\/2016 doanh nghi\u1ec7p A quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 v\u00e0 c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c s\u1ebd gi\u1ea3i th\u1ec3 th\u00ec trong giai \u0111o\u1ea1n doanh nghi\u1ec7p A ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u1ec3 gi\u1ea3i th\u1ec3, c\u01a1 quan thu\u1ebf ch\u01b0a thu h\u1ed3i l\u1ea1i thu\u1ebf GTGT \u0111\u00e3 ho\u00e0n. Hai m\u01b0\u01a1i ng\u00e0y tr\u01b0\u1edbc khi doanh nghi\u1ec7p A c\u00f3 \u0111\u1ee7 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u1ec3 gi\u1ea3i th\u1ec3 ch\u00ednh th\u1ee9c v\u00e0o th\u00e1ng 10\/2016, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u00e1n m\u1ed9t (01) t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u1ea7u t\u01b0 th\u00ec doanh nghi\u1ec7p A kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u00e0i s\u1ea3n b\u00e1n ra (s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u00e0n). \u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng b\u00e1n ra, doanh nghi\u1ec7p A ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n

6. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o.<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i: ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh, t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 tr\u1ea3 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua \u1edf Vi\u1ec7t Nam \u0111\u1ec3 s\u1eed d\u1ee5ng cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o t\u1ea1i Vi\u1ec7t Nam th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u00e3 tr\u1ea3 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3.<\/span><\/p>\n

V\u00ed d\u1ee5: H\u1ed9i ch\u1eef th\u1eadp \u0111\u1ecf \u0111\u01b0\u1ee3c T\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf vi\u1ec7n tr\u1ee3 ti\u1ec1n \u0111\u1ec3 mua h\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o cho nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh b\u1ecb thi\u00ean tai l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. Gi\u00e1 tr\u1ecb h\u00e0ng mua ch\u01b0a c\u00f3 thu\u1ebf l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf GTGT l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng. H\u1ed9i ch\u1eef th\u1eadp \u0111\u1ecf s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

Vi\u1ec7c ho\u00e0n thu\u1ebf GTGT \u0111\u00e3 tr\u1ea3 \u0111\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

7. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 tr\u1ea3 ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n ghi gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

8. Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mang h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd nh\u1eadp c\u1ea3nh do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc ngo\u00e0i c\u1ea5p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 mua t\u1ea1i Vi\u1ec7t Nam mang theo ng\u01b0\u1eddi khi xu\u1ea5t c\u1ea3nh. Vi\u1ec7c ho\u00e0n thu\u1ebf GTGT th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mua t\u1ea1i Vi\u1ec7t Nam mang theo khi xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n

9. C\u01a1 s\u1edf kinh doanh c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 195\/2015\/TT-BTC ng\u00e0y 24\/11\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 108\/2015\/N\u0110-CP ng\u00e0y 28\/10\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 nh\u01b0 sau:<\/strong><\/span><\/h2>\n
    \n
  • S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/strong> Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 5 nh\u01b0 sau:<\/strong><\/span><\/li>\n<\/ul>\n

    \u201cGi\u00e1 t\u00ednh thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ra. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ra kh\u00f4ng theo gi\u00e1 giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n
    Gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B<\/span><\/td>\n =<\/span><\/td>\nGi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/span><\/td>\n–<\/span><\/td>\nThu\u1ebf B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span>
    \n \u00a0(n\u1ebfu c\u00f3)<\/span><\/td>\n<\/tr>\n
    1 + Thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Trong \u0111\u00f3: gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

    a) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u00e1n h\u00e0ng qua c\u00e1c c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c b\u00e1n ra. C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n h\u00e0ng th\u00f4ng qua \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh v\u00e0 ch\u1ec9 h\u01b0\u1edfng hoa h\u1ed3ng th\u00ec gi\u00e1 b\u00e1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh ch\u01b0a tr\u1eeb hoa h\u1ed3ng.<\/span><\/p>\n

    b) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c b\u00e1n cho c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ho\u1eb7c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1 b\u00e1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 7% so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n trong th\u00e1ng c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i mua tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ra.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u th\u00e0nh l\u1eadp nhi\u1ec1u c\u01a1 s\u1edf th\u01b0\u01a1ng m\u1ea1i trung gian c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1 b\u00e1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 7% so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n trong th\u00e1ng c\u1ee7a c\u00e1c c\u01a1 s\u1edf th\u01b0\u01a1ng m\u1ea1i n\u00e0y b\u00e1n cho c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9, ho\u1eb7c c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u. Ri\u00eang m\u1eb7t h\u00e0ng xe \u00f4t\u00f4 gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 so s\u00e1nh l\u00e0 gi\u00e1 b\u00e1n xe ch\u01b0a bao g\u1ed3m c\u00e1c l\u1ef1a ch\u1ecdn v\u1ec1 trang thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng m\u00e0 c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u1eafp \u0111\u1eb7t th\u00eam theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

    C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u v\u00e0 c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y khi: M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 20% v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 7% so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i b\u00e1n ra th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

    V\u00ed d\u1ee5: T\u1ed5ng c\u00f4ng ty bia B l\u00e0 \u0111\u01a1n v\u1ecb s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u bia B, b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m bia B l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u1ee7a T\u1ed5ng C\u00f4ng ty bia B.<\/span><\/p>\n

    C\u00e1c \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t b\u00e1n s\u1ea3n ph\u1ea9m bia B cho C\u00f4ng ty TNHH MTV th\u01b0\u01a1ng m\u1ea1i bia B l\u00e0 c\u00f4ng ty con c\u1ee7a T\u1ed5ng c\u00f4ng ty bia B.<\/span><\/p>\n

    C\u00f4ng ty TNHH MTV th\u01b0\u01a1ng m\u1ea1i bia B b\u00e1n s\u1ea3n ph\u1ea9m bia B cho c\u00e1c C\u00f4ng ty c\u1ed5 ph\u1ea7n th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c l\u00e0 c\u00f4ng ty con c\u1ee7a C\u00f4ng ty TNHH MTV th\u01b0\u01a1ng m\u1ea1i bia B.<\/span><\/p>\n

    C\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e1n s\u1ea3n ph\u1ea9m bia B cho c\u00e1c \u0111\u1ea1i l\u00fd c\u1ea5p 1 (kh\u00f4ng c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con v\u1edbi T\u1ed5ng c\u00f4ng ty bia B, C\u00f4ng ty TNHH MTV th\u01b0\u01a1ng m\u1ea1i bia B, c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c); c\u00e1c \u0111\u1ea1i l\u00fd c\u1ea5p 1 b\u00e1n s\u1ea3n ph\u1ea9m bia B cho c\u00e1c \u0111\u1ea1i l\u00fd c\u1ea5p 2, nh\u00e0 h\u00e0ng, ng\u01b0\u1eddi ti\u00eau d\u00f9ng…<\/span><\/p>\n

    C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ef1c hi\u1ec7n t\u00ednh, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TT\u0110B theo gi\u00e1 b\u00e1n ra c\u1ee7a c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 7% so v\u1edbi gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n trong th\u00e1ng c\u1ee7a c\u00f9ng lo\u1ea1i s\u1ea3n ph\u1ea9m do c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c b\u00e1n ra.<\/span><\/p>\n

    2. \u0110\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u, gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    Gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t = Gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u + Thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

    Gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.\u201d<\/span><\/p>\n

    2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/strong> Kho\u1ea3n 4, Kho\u1ea3n 5 \u0110i\u1ec1u 5<\/strong> nh\u01b0 sau:<\/strong><\/span><\/p>\n

    \u201c4. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n ra c\u1ee7a c\u01a1 s\u1edf giao gia c\u00f4ng ho\u1eb7c gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf giao gia c\u00f4ng b\u00e1n h\u00e0ng cho c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

    5. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh gi\u1eefa c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 c\u01a1 s\u1edf s\u1eed d\u1ee5ng ho\u1eb7c s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u (nh\u00e3n hi\u1ec7u) h\u00e0ng h\u00f3a, c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 b\u00e1n ra ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) c\u1ee7a c\u01a1 s\u1edf s\u1eed d\u1ee5ng ho\u1eb7c s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u h\u00e0ng h\u00f3a, c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t theo gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n v\u00e0 chuy\u1ec3n giao h\u00e0ng h\u00f3a cho chi nh\u00e1nh ho\u1eb7c \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m th\u00ec gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 b\u00e1n ra c\u1ee7a chi nh\u00e1nh, \u0111\u1ea1i di\u1ec7n c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 s\u1edf n\u00e0y b\u00e1n h\u00e0ng cho c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.\u201d<\/span><\/p>\n

    3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/strong> Kho\u1ea3n 1 \u0110i\u1ec1u 6<\/strong> nh\u01b0 sau:<\/strong><\/span><\/p>\n

    \u201c1. Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 70\/2014\/QH13 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, Kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt s\u1ed1 106\/2016\/QH13 ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 108\/2015\/N\u0110-CP ng\u00e0y 28\/10\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u \u00f4 t\u00f4 tr\u01b0\u1edbc ng\u00e0y 01\/7\/2016 nh\u01b0ng b\u00e1n ra t\u1eeb ng\u00e0y 01\/7\/2016 th\u00ec khi b\u00e1n ra c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf TT\u0110B theo m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1ed1 106\/2016\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/span><\/p>\n

    4. S\u1eeda \u0111\u1ed5i kh\u1ed5 th\u1ee9 nh\u1ea5t<\/strong> Kho\u1ea3n 2 \u0110i\u1ec1u 8<\/strong> nh\u01b0 sau:<\/strong><\/span><\/p>\n

    \u201c2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf TT\u0110B nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p b\u00e1n ra trong n\u01b0\u1edbc. S\u1ed1 thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf TT\u0110B nh\u1eadp kh\u1ea9u b\u00e1n ra v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a b\u1eb1ng t\u01b0\u01a1ng \u1ee9ng s\u1ed1 thu\u1ebf TT\u0110B t\u00ednh \u0111\u01b0\u1ee3c \u1edf kh\u00e2u b\u00e1n ra trong n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf TT\u0110B kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft do nguy\u00ean nh\u00e2n kh\u00e1ch quan b\u1ea5t kh\u1ea3 kh\u00e1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u201d<\/span><\/p>\n

    \u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/strong><\/span><\/h2>\n

    1. S\u1eeda \u0111\u1ed5i<\/strong> \u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 32<\/strong> nh\u01b0 sau:<\/strong><\/span><\/p>\n

    \u201ca) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n theo m\u1ee9c 0,03%\/ng\u00e0y \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n.\u201d<\/span><\/p>\n

    2. S\u1eeda \u0111\u1ed5i<\/strong> \u0110i\u1ec3m b.2 Kho\u1ea3n 2 \u0110i\u1ec1u 32<\/strong> nh\u01b0 sau:<\/strong><\/span><\/p>\n

    \u201cb.2) N\u1ed9p thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf t\u1eebng th\u00e1ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p, bao g\u1ed3m: s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n v\u00e0 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh theo m\u1ee9c 0,03%\/ng\u00e0y.\u201d<\/span><\/p>\n

    3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/strong> Kho\u1ea3n 2 \u0110i\u1ec1u 34<\/strong> nh\u01b0 sau:<\/strong><\/span><\/p>\n

    \u201c2. X\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/span><\/p>\n

    a) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/7\/2016 th\u00ec ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/p>\n

    b) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2016 nh\u01b0ng sau ng\u00e0y 01\/7\/2016 v\u1eabn ch\u01b0a n\u1ed9p th\u00ec t\u00ednh nh\u01b0 sau: tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13, t\u1eeb ng\u00e0y 01\/01\/2015 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13, t\u1eeb ng\u00e0y 01\/7\/2016 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,03%\/ng\u00e0y.<\/span><\/p>\n

    V\u00ed d\u1ee5: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf B n\u1ee3 100 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT thu\u1ed9c t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8\/2014 (t\u1edd khai \u0111\u00e3 n\u1ed9p \u0111\u00fang h\u1ea1n cho c\u01a1 quan thu\u1ebf), th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 22\/9\/2014 (do ng\u00e0y 20\/9\/2014 v\u00e0 ng\u00e0y 21\/9\/2014 l\u00e0 ng\u00e0y ngh\u1ec9). Ng\u00e0y 20\/8\/2016, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf n\u00e0y v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 23\/9\/2014 \u0111\u1ebfn ng\u00e0y 20\/8\/2016, s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u1ea3i n\u1ed9p l\u00e0 34,08 tri\u1ec7u \u0111\u1ed3ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    – Tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n

    + T\u1eeb ng\u00e0y 23\/9\/2014 \u0111\u1ebfn ng\u00e0y 21\/12\/2014, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 90 ng\u00e0y: 100 tri\u1ec7u \u0111\u1ed3ng x 0,05% x 90 ng\u00e0y = 4,5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

    + T\u1eeb ng\u00e0y 22\/12\/2014 \u0111\u1ebfn ng\u00e0y 31\/12\/2014, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 10 ng\u00e0y: 100 tri\u1ec7u \u0111\u1ed3ng x 0,07% x 10 ng\u00e0y = 0,7 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

    – T\u1eeb ng\u00e0y 01\/01\/2015 \u0111\u1ebfn ng\u00e0y 30\/6\/2016, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 547 ng\u00e0y: 100 tri\u1ec7u \u0111\u1ed3ng x 0,05% x 547 ng\u00e0y = 27,35 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

    – T\u1eeb ng\u00e0y 01\/7\/2016 \u0111\u1ebfn ng\u00e0y 20\/8\/2016, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 51 ng\u00e0y: 100 tri\u1ec7u \u0111\u1ed3ng x 0,03% x 51 ng\u00e0y = 1,53 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

    c) S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf (bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y li\u1ec1n k\u1ec1 sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ghi trong th\u00f4ng b\u00e1o ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    V\u00ed d\u1ee5: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf C n\u1ee3 thu\u1ebf GTGT 50 tri\u1ec7u \u0111\u1ed3ng, c\u00f3 h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 20\/8\/2013. Ng\u00e0y 26\/8\/2013, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p s\u1ed1 ti\u1ec1n tr\u00ean v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 06 ng\u00e0y, \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 21\/8\/2013 \u0111\u1ebfn ng\u00e0y 26\/8\/2013.<\/span><\/p>\n

    V\u00ed d\u1ee5: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf D \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf GTGT 50 tri\u1ec7u \u0111\u1ed3ng, c\u00f3 h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 20\/5\/2014, th\u1eddi gian gia h\u1ea1n t\u1eeb n\u00e0y 21\/5\/2014 \u0111\u1ebfn ng\u00e0y 20\/11\/2014. Ng\u00e0y 21\/11\/2014, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p 50 tri\u1ec7u \u0111\u1ed3ng v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 01 ng\u00e0y (ng\u00e0y 21\/11\/2014).<\/span><\/p>\n

    V\u00ed d\u1ee5: C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf E. Ng\u00e0y 15\/4\/2014, c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 14\/5\/2014. Ng\u00e0y 30\/5\/2014, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p 500 tri\u1ec7u \u0111\u1ed3ng v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 16 ng\u00e0y, \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 15\/5\/2014 \u0111\u1ebfn ng\u00e0y 30\/5\/2014.<\/span><\/p>\n

    d) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u1ec3 thu h\u1ed3i n\u1ee3 thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf; th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ghi trong th\u00f4ng b\u00e1o ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ebfn ng\u00e0y c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n k\u00ea bi\u00ean t\u00e0i s\u1ea3<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n b\u00e1n \u0111\u1ea5u gi\u00e1 cho ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ea9m quy\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n kh\u00f4ng n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o NSNN th\u00ec c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ea9m quy\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n \u0111\u1ebfn ng\u00e0y n\u1ed9p thu\u1ebf v\u00e0o NSNN.<\/span><\/p>\n

    Kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p trong th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c \u0111\u1ea5u gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    e) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thi\u1ebfu ti\u1ec1n thu\u1ebf c\u1ee7a k\u1ef3 thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2016 nh\u01b0ng sau ng\u00e0y 01\/7\/2016, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n th\u00ec \u00e1p d\u1ee5ng ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05%\/ng\u00e0y (ho\u1eb7c m\u1ee9c ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3) t\u1eeb ng\u00e0y ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2016 v\u00e0 theo m\u1ee9c 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu t\u1eeb ng\u00e0y 01\/7\/2016 \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\u201d<\/span><\/p>\n

    \u0110i\u1ec1u 4. B\u1ed5 sung Kho\u1ea3n 10 v\u00e0o \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 153\/2011\/TT-BTC ng\u00e0y 11\/11\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p nh\u01b0 sau:<\/strong><\/span><\/h2>\n

    \u201c10. Mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m (sau khi tr\u1eeb \u0111i s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn) t\u1eeb n\u0103m m\u01b0\u01a1i ngh\u00ecn \u0111\u1ed3ng tr\u1edf xu\u1ed1ng. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u th\u1eeda \u0111\u1ea5t trong ph\u1ea1m vi t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng th\u00ec vi\u1ec7c mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c th\u1eeda \u0111\u1ea5t. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c mi\u1ec5n ti\u1ec1n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 153\/2011\/TT-BTC.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y nh\u01b0ng \u0111\u00e3 n\u1ed9p thu\u1ebf v\u00e0o NSNN th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c ho\u00e0n tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.\u201d<\/span><\/p>\n

    \u0110i\u1ec1u 5. B\u1ed5 sung \u0110i\u1ec3m a1 v\u00e0o sau<\/strong> \u0110i\u1ec3m a Kho\u1ea3n 6 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/strong><\/span><\/h2>\n

    \u201ca1) \u0110\u1ed1i v\u1edbi giai \u0111o\u1ea1n t\u1eeb n\u0103m 2009 \u0111\u1ebfn n\u0103m 2013, doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 kh\u1ea5u hao c\u01a1 b\u1ea3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p; s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn sau thu\u1ebf t\u00e1i \u0111\u1ea7u t\u01b0; s\u1eed d\u1ee5ng v\u1ed1n trong ph\u1ea1m vi v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 b\u1ed5 sung m\u00e1y m\u00f3c thi\u1ebft b\u1ecb th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng t\u0103ng c\u00f4ng su\u1ea5t s\u1ea3n xu\u1ea5t kinh doanh theo \u0111\u1ec1 \u00e1n kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng\u201d.<\/span><\/p>\n

    \u0110i\u1ec1u 6. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/p>\n

    1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt s\u1ed1 106\/2016\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01\/7\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, tr\u1eeb Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

    2. \u0110i\u1ec1u 4 cu\u0309a Th\u00f4ng t\u01b0 na\u0300y \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2016.<\/span><\/p>\n

    \u0110i\u1ec1u 7. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/span><\/h2>\n

    1. \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

    2. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo n\u1ed9i dung Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

    3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

    Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n\n\n\n
    \u00a0<\/em><\/strong><\/span>N\u01a1i nh<\/em><\/strong>\u1eadn:
    \n<\/em><\/strong>– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
    \n – V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
    \n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
    \n – V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
    \n – Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
    \n – V\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng Trung \u01b0\u01a1ng;<\/span>
    \n – To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
    \n – Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
    \n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9,<\/span>
    \n c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7,<\/span>
    \n – C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
    \n – H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, U\u1ef7 ban nh\u00e2n d\u00e2n,<\/span>
    \n S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc<\/span>
    \n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
    \n – C\u00f4ng b\u00e1o;<\/span>
    \n – C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
    \n – Website Ch\u00ednh ph\u1ee7;<\/span>
    \n – Website B\u1ed9 T\u00e0i ch\u00ednh; Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
    \n – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
    \n – L\u01b0u: VT, TCT (VT, CS).<\/span><\/td>\n    		\n

    KT. B<\/strong>\u1ed8 TR\u01af\u1edeNG<\/strong><\/span>
    \n TH<\/strong>\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

    \u0110<\/strong>\u1ed7 Ho\u00e0ng Anh Tu<\/strong>\u1ea5n<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u00a0<\/strong><\/span><\/p>\n

    \u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    B\u1ed8 T\u00c0I CH\u00cdNH ——– C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 130\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 12 th\u00e1ng 8 n\u0103m 2016 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN NGH\u1eca \u0110\u1ecaNH S\u1ed0 100\/2016\/N\u0110-CP NG\u00c0Y 01 TH\u00c1NG 7 N\u0102M 2016 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH LU\u1eacT..<\/p>\n","protected":false},"author":7,"featured_media":27603,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3775,3776,3702],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27602"}],"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=27602"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27602\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27603"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27602"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}