{"id":2946,"date":"2015-07-21T10:27:27","date_gmt":"2015-07-21T10:27:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2946"},"modified":"2015-08-13T03:34:59","modified_gmt":"2015-08-13T03:34:59","slug":"thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2946","title":{"rendered":"Th\u00f4ng t\u01b0 119\/2014\/TT-BTC – S\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 th\u00f4ng t\u01b0 \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n, c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c v\u1ec1 Thu\u1ebf"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Ng\u00e0y 25 th\u00e1ng 08 n\u0103m 2014 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0\u00a0119\/2014\/TT-BTC – S\u1eeda\u00a0\u0111\u1ed5i c\u00e1c th\u00f4ng t\u01b0\u00a0\u0111\u1ec3 c\u1ea3i c\u00e1ch v\u00e0\u00a0\u0111\u01a1n gi\u1ea3n h\u00f3a c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 Thu\u1ebf.<\/span>
\n \"Th\u00f4ng<\/span><\/p>\n

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

S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013, Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 10\/01\/2013, Th\u00f4ng t\u01b0 s\u1ed1 85\/2011\/TT-BTC ng\u00e0y 17\/6\/2011,\u00ac\u00ac Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u1ea3i c\u00e1ch, \u0111\u01a1n gi\u1ea3n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 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 s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 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 s\u1ed1 31\/2013\/QH13 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/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;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18 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 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010;<\/span>
\n C\u0103n c\u1ee9 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 chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span>
\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;<\/span>
\n Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/span>
\n Th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch, \u0111\u01a1n gi\u1ea3n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung nh\u01b0 sau:<\/span>
\n \u0110i\u1ec1u 1. 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 nh\u01b0 sau:<\/span><\/strong><\/span>
\n 1. Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y c\u00e1c m\u1eabu sau:<\/span>
\n a) M\u1eabu T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (m\u1eabu s\u1ed1 01\/GTGT) thay th\u1ebf cho m\u1eabu T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (m\u1eabu s\u1ed1 01\/GTGT) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n b) M\u1eabu B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra (m\u1eabu s\u1ed1 01-1\/GTGT) thay th\u1ebf cho m\u1eabu B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra (m\u1eabu s\u1ed1 01-1\/GTGT) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n c) M\u1eabu B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (m\u1eabu s\u1ed1 01-2\/GTGT) thay th\u1ebf cho m\u1eabu B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (m\u1eabu s\u1ed1 01-2\/GTGT) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n d) M\u1eabu T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd (m\u1eabu s\u1ed1 03\/GTGT) thay th\u1ebf cho m\u1eabu T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd (m\u1eabu s\u1ed1 03\/GTGT) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n \u0111) M\u1eabu B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra (m\u1eabu s\u1ed1 04-1\/GTGT) thay th\u1ebf cho m\u1eabu B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra (m\u1eabu s\u1ed1 04-1\/GTGT) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n e) M\u1eabu Th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t (m\u1eabu s\u1ed1 01-1\/LPTB) thay th\u1ebf m\u1eabu Th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t (m\u1eabu s\u1ed1 01-1\/LPTB) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n g) M\u1eabu T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n d\u00e0nh cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf v\u00e0 nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (m\u1eabu s\u1ed1 11\/KK-TNCN) thay th\u1ebf cho m\u1eabu T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n d\u00e0nh cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf v\u00e0 nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (m\u1eabu s\u1ed1 11\/KK-TNCN) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 2. S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201cb) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng, qu\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf:<\/span>
\n – T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 01\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\n – B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra theo m\u1eabu s\u1ed1 01-1\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\n – B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o theo m\u1eabu s\u1ed1 01-2\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\n – B\u1ea3ng k\u00ea s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 n\u1ed9p c\u1ee7a doanh thu kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh theo m\u1eabu s\u1ed1 01-5\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – B\u1ea3ng ph\u00e2n b\u1ed5 thu\u1ebf GTGT cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (n\u1ebfu c\u00f3) theo m\u1eabu s\u1ed1 01-6\/GTGT k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y\u201d.<\/span>
\n 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a, d, \u0111 v\u00e0 e kho\u1ea3n 8 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n a) S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m a kho\u1ea3n 8 \u0110i\u1ec1u 11 nh\u01b0 sau:<\/span>
\n \u201ca) Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd<\/span>
\n – Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u1eb7c l\u00e0 \u0111\u1ea1i l\u00fd thu mua h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c b\u00e1n, mua \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng kh\u00f4ng ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n \u0111\u1ea1i l\u00fd; h\u00e0ng h\u00f3a thu mua \u0111\u1ea1i l\u00fd nh\u01b0ng ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi doanh thu hoa h\u1ed3ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng. <\/span>
\n – \u0110\u1ed1i v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea1i l\u00fd kh\u00e1c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd; h\u00e0ng h\u00f3a thu mua \u0111\u1ea1i l\u00fd v\u00e0 th\u00f9 lao \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng.\u201d<\/span>
\n b) S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m d, \u0111, e kho\u1ea3n 8 \u0110i\u1ec1u 11 nh\u01b0 sau:<\/span>
\n \u201cd) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kinh doanh d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3i n\u1ed9p T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n cho \u0111\u01a1n v\u1ecb kh\u00e1c thu\u00ea mua t\u00e0i ch\u00ednh.<\/span>
\n \u0111) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t, nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c h\u00e0ng ho\u00e1:<\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn xu\u1ea5t, nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadn xu\u1ea5t, nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c (trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c kh\u00f4ng c\u00f3 n\u1ed9i dung \u1ee7y th\u00e1c v\u1ec1 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf GTGT thay cho \u0111\u1ed1i t\u01b0\u1ee3ng \u1ee7y th\u00e1c) nh\u01b0ng ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi th\u00f9 lao \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span>
\n e) Vi\u1ec7c l\u1eadp c\u00e1c B\u1ea3ng k\u00ea h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra k\u00e8m theo T\u1edd khai thu\u1ebf g\u1eedi cho c\u01a1 quan thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\n – \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n l\u1ebb tr\u1ef1c ti\u1ebfp cho \u0111\u1ed1i t\u01b0\u1ee3ng ti\u00eau d\u00f9ng nh\u01b0: \u0111i\u1ec7n, n\u01b0\u1edbc, x\u0103ng, d\u1ea7u, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 kh\u00e1ch s\u1ea1n, \u0103n u\u1ed1ng, v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, mua, b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd, b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 b\u00e1n l\u1ebb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng kh\u00e1c th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai t\u1ed5ng h\u1ee3p doanh s\u1ed1 b\u00e1n l\u1ebb, kh\u00f4ng ph\u1ea3i k\u00ea khai theo t\u1eebng ho\u00e1 \u0111\u01a1n.<\/span>
\n – \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua l\u1ebb, b\u1ea3ng k\u00ea t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c l\u1eadp theo t\u1eebng nh\u00f3m m\u1eb7t h\u00e0ng, d\u1ecbch v\u1ee5 c\u00f9ng thu\u1ebf su\u1ea5t, kh\u00f4ng ph\u1ea3i k\u00ea chi ti\u1ebft theo t\u1eebng ho\u00e1 \u0111\u01a1n.<\/span>
\n – \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh ng\u00e2n h\u00e0ng c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra \u0111\u1ec3 l\u01b0u t\u1ea1i c\u01a1 s\u1edf ch\u00ednh. Khi t\u1ed5ng h\u1ee3p l\u1eadp B\u1ea3ng k\u00ea h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra, c\u01a1 s\u1edf ch\u00ednh ch\u1ec9 t\u1ed5ng h\u1ee3p theo s\u1ed1 t\u1ed5ng h\u1ee3p tr\u00ean B\u1ea3ng k\u00ea c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c\u201d.<\/span>
\n c) B\u00e3i b\u1ecf n\u1ed9i dung t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span>
\n 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b.2.1, kho\u1ea3n 2 \u0110i\u1ec1u 16 nh\u01b0 sau:<\/span>
\n \u201cb.2) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n<\/span>
\n b.2.1) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; thu nh\u1eadp t\u1eeb \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m; thu nh\u1eadp t\u1eeb \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1; thu nh\u1eadp t\u1eeb b\u00e1n h\u00e0ng \u0111a c\u1ea5p khai quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu sau:<\/span>
\n – T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1 09\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-1\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-3\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span>
\n – Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-4\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – B\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). C\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean b\u1ea3n ch\u1ee5p \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 xem x\u00e9t x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p, theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf (ghi r\u00f5 \u0111\u00e3 n\u1ed9p thu\u1ebf theo t\u1edd khai thu\u1ebf thu nh\u1eadp n\u00e0o) do c\u01a1 quan tr\u1ea3 thu nh\u1eadp c\u1ea5p ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n – B\u1ea3n ch\u1ee5p c\u00e1c ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3). <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n v\u00e0 nh\u1eadn thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh ho\u1eb7c x\u00e1c nh\u1eadn v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i k\u00e8m theo Th\u01b0 x\u00e1c nh\u1eadn thu nh\u1eadp n\u0103m m\u1eabu s\u1ed1 20\/TXN-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/span>
\n b) S\u1eeda \u0111\u1ed5i d\u1ea5u c\u1ed9ng th\u1ee9 nh\u1ea5t, g\u1ea1ch \u0111\u1ea7u d\u00f2ng th\u1ee9 hai, \u0111i\u1ec3m c.2.1, kho\u1ea3n 2 \u0110i\u1ec1u 16 nh\u01b0 sau:<\/span>
\n \u201c- C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean thu\u1ed9c di\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/span>
\n + C\u00e1 nh\u00e2n \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng c\u00f3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng kh\u00f4ng t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).\u201d<\/span>
\n c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b.1, kho\u1ea3n 6 \u0110i\u1ec1u 16 nh\u01b0 sau:<\/span>
\n \u201cb) H\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf<\/span>
\n b.1) \u0110\u1ed1i v\u1edbi th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft b.1, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Ri\u00eang H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n thay th\u1ebf b\u1eb1ng b\u1ea3n ch\u1ee5p gi\u1ea5y t\u1edd ph\u00e1p l\u00fd ch\u1ee9ng minh quy\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u00e0 c\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p nh\u00f3m c\u00e1 nh\u00e2n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ed3ng s\u1edf h\u1eefu th\u00ec c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n khai thu\u1ebf, c\u00e1c c\u00e1 nh\u00e2n kh\u00e1c k\u00fd t\u00ean x\u00e1c nh\u1eadn v\u00e0o t\u1edd khai m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c t\u1eebng c\u00e1 nh\u00e2n ph\u1ea3i khai thu\u1ebf. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 t\u1edd khai \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ri\u00eang cho t\u1eebng c\u00e1 nh\u00e2n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng.\u201d <\/span>
\n d) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c, kho\u1ea3n 6, \u0110i\u1ec1u 16 nh\u01b0 sau: <\/span>
\n \u201cc) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n – C\u00e1 nh\u00e2n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai) n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span>
\n – C\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n g\u00f3p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, doanh nghi\u1ec7p c\u00f3 ph\u1ea7n v\u1ed1n g\u00f3p. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ed3ng th\u1eddi nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u1ee7a nhi\u1ec1u lo\u1ea1i ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n g\u00f3p th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa). <\/span>
\n – C\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 t\u00e0i s\u1ea3n kh\u00e1c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1\u201d.<\/span>
\n 5. B\u1ed5 sung \u0111i\u1ec3m b, Kho\u1ea3n 1, \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201cb) H\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t<\/span>
\n – T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo m\u1eabu 01\/LPTB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\n – Gi\u1ea5y t\u1edd ch\u1ee9ng minh nh\u00e0, \u0111\u1ea5t c\u00f3 ngu\u1ed3n g\u1ed1c h\u1ee3p ph\u00e1p;<\/span>
\n – Gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p v\u1ec1 vi\u1ec7c chuy\u1ec3n giao t\u00e0i s\u1ea3n k\u00fd k\u1ebft gi\u1eefa b\u00ean giao t\u00e0i s\u1ea3n v\u00e0 b\u00ean nh\u1eadn t\u00e0i s\u1ea3n;<\/span>
\n – C\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u00e0i s\u1ea3n (ho\u1eb7c ch\u1ee7 t\u00e0i s\u1ea3n) thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/span>
\n Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f3 t\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo m\u1eabu 01\/LPTB n\u00eau tr\u00ean. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo m\u1eabu s\u1ed1 11\/KK-TNCN \u0111\u1ec3 t\u00ednh s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p c\u1ee7a ch\u1ee7 t\u00e0i s\u1ea3n v\u00e0 ra th\u00f4ng b\u00e1o theo m\u1eabu 01-1\/LPTB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y\u201d.<\/span>
\n 6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kh\u1ed5 th\u1ee9 2, 3, 4 kho\u1ea3n 11 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201cS\u1ed1 thu\u1ebf H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m do t\u1ea1m ng\u1eebng, ngh\u1ec9 kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n ngh\u1ec9 li\u00ean t\u1ee5c t\u1eeb tr\u1ecdn 01 (m\u1ed9t) th\u00e1ng (t\u1eeb ng\u00e0y m\u00f9ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u00f3) tr\u1edf l\u00ean \u0111\u01b0\u1ee3c gi\u1ea3m 1\/3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a qu\u00fd; t\u01b0\u01a1ng t\u1ef1 n\u1ebfu ngh\u1ec9 li\u00ean t\u1ee5c tr\u1ecdn 02 (hai) th\u00e1ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c gi\u1ea3m 2\/3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a qu\u00fd, n\u1ebfu ngh\u1ec9 tr\u1ecdn qu\u00fd \u0111\u01b0\u1ee3c gi\u1ea3m to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n t\u1ea1m ng\u1eebng, ngh\u1ec9 kinh doanh kh\u00f4ng tr\u1ecdn th\u00e1ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian ngh\u1ec9 kinh doanh, H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n v\u1eabn kinh doanh th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.\u201d<\/span>
\n 7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n a) B\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 22 nh\u01b0 sau:<\/span>
\n \u201c1. Nguy\u00ean t\u1eafc khai thu\u1ebf.<\/span>
\n H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span>
\n Ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea m\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea trong n\u0103m thu \u0111\u01b0\u1ee3c t\u1eeb m\u1ed9t tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea trung b\u00ecnh m\u1ed9t th\u00e1ng trong n\u0103m t\u1eeb 8,4 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec kh\u00f4ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y\u201d<\/span>
\n b) S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m b, kho\u1ea3n 5 \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201c5. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span>
\n …<\/span>
\n b) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c khai thu\u1ebf theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf\u201d.<\/span>
\n 8. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kh\u1ed5 th\u1ee9 6, 7, 8, 9 kho\u1ea3n 3 \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201cKho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed3ng c\u1ea5p trong vi\u1ec7c kh\u1ea5u tr\u1eeb thu thu\u1ebf GTGT c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u00ean \u0111\u1ecba b\u00e0n, \u0111\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb theo nguy\u00ean t\u1eafc:<\/span>
\n C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ph\u00e1t sinh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh n\u00e0o, th\u00ec s\u1ed1 thu\u1ebf GTGT kh\u1ea5u tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o thu ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh \u0111\u00f3. <\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh li\u00ean t\u1ec9nh th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh doanh thu c\u00f4ng tr\u00ecnh chi ti\u1ebft theo t\u1eebng t\u1ec9nh g\u1eedi Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch cho t\u1eebng t\u1ec9nh. <\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh li\u00ean huy\u1ec7n, n\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu c\u00f4ng tr\u00ecnh chi ti\u1ebft theo t\u1eebng huy\u1ec7n, th\u00ec s\u1ed1 thu\u1ebf GTGT kh\u1ea5u tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc h\u1ea1ch to\u00e1n v\u00e0o thu ng\u00e2n s\u00e1ch c\u1ee7a t\u1eebng huy\u1ec7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ph\u00e1t sinh doanh thu c\u00f4ng tr\u00ecnh. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh li\u00ean huy\u1ec7n m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c doanh thu c\u00f4ng tr\u00ecnh chi ti\u1ebft theo t\u1eebng \u0111\u1ecba b\u00e0n huy\u1ec7n, th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 doanh thu c\u1ee7a c\u00f4ng tr\u00ecnh tr\u00ean t\u1eebng \u0111\u1ecba b\u00e0n g\u1eedi KBNN th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 doanh thu c\u1ee7a c\u00f4ng tr\u00ecnh tr\u00ean t\u1eebng \u0111\u1ecba b\u00e0n th\u00ec giao C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf xem x\u00e9t quy\u1ebft \u0111\u1ecbnh.\u201d<\/span>
\n 9. B\u00e3i b\u1ecf n\u1ed9i dung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span>
\n \u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c kh\u1ed5 1, 2, 3, 4 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 sau:<\/strong> <\/span>
\n \u201c\u0110i\u1ec1u 1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP ng\u00e0y 27\/6\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP), c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP. <\/span>
\n Ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 thu nh\u1eadp ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp;<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 c\u00f4ng d\u00e2n c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam v\u1ec1 tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o thu nh\u1eadp v\u00e0 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ebfn Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam \u0111\u1ebfn th\u00e1ng k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 r\u1eddi Vi\u1ec7t Nam (\u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7 theo th\u00e1ng) kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn l\u00e3nh s\u1ef1 \u0111\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00f4ng thu thu\u1ebf tr\u00f9ng hai l\u1ea7n theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf tr\u00f9ng gi\u1eefa hai qu\u1ed1c gia.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 v\u00e0 nh\u1eadn thu nh\u1eadp\u201d<\/span>
\n \u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung 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 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span>
\n 1. B\u1ed5 sung \u0111i\u1ec3m g kho\u1ea3n 7 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201cg) C\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u trong tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u nh\u01b0ng b\u1ecb ph\u00eda n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 l\u1ea1i. Khi c\u01a1 s\u1edf kinh doanh b\u00e1n h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i n\u00e0y trong n\u1ed9i \u0111\u1ecba th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh\u201d.<\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 4 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201c4. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/span>
\n H\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 nh\u01b0 h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m, \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t trong m\u1ed9t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung \u1ee9ng s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m) \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec khi ho\u00e0n th\u00e0nh, nghi\u1ec7m thu, b\u00e0n giao, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a d\u01b0\u1edbi h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3, n\u1ebfu c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn giao d\u1ecbch ph\u00f9 h\u1ee3p, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, t\u00ednh, n\u1ed9p thu\u1ebf GTGT.<\/span>
\n V\u00ed d\u1ee5 24: \u0110\u01a1n v\u1ecb A l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t qu\u1ea1t \u0111i\u1ec7n, d\u00f9ng 50 s\u1ea3n ph\u1ea9m qu\u1ea1t l\u1eafp v\u00e0o c\u00e1c ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ecb \u0111\u01a1n v\u1ecb A kh\u00f4ng ph\u1ea3i t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t 50 s\u1ea3n ph\u1ea9m qu\u1ea1t \u0111i\u1ec7n n\u00e0y. <\/span>
\n V\u00ed d\u1ee5 25: C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng may m\u1eb7c B c\u00f3 ph\u00e2n x\u01b0\u1edfng s\u1ee3i v\u00e0 ph\u00e2n x\u01b0\u1edfng may. C\u01a1 s\u1edf B xu\u1ea5t s\u1ee3i th\u00e0nh ph\u1ea9m t\u1eeb ph\u00e2n x\u01b0\u1edfng s\u1ee3i cho ph\u00e2n x\u01b0\u1edfng may \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t th\u00ec c\u01a1 s\u1edf B kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ee3i xu\u1ea5t cho ph\u00e2n x\u01b0\u1edfng may.<\/span>
\n V\u00ed d\u1ee5 26: C\u00f4ng ty c\u1ed5 ph\u1ea7n P t\u1ef1 x\u00e2y d\u1ef1ng nh\u00e0 ngh\u1ec9 gi\u1eefa ca cho c\u00f4ng nh\u00e2n \u1edf trong khu v\u1ef1c s\u1ea3n xu\u1ea5t kinh doanh. C\u00f4ng ty c\u1ed5 ph\u1ea7n P kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb, t\u1ed5, \u0111\u1ed9i tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng n\u00e0y. Khi ho\u00e0n th\u00e0nh, nghi\u1ec7m thu nh\u00e0 ngh\u1ec9 gi\u1eefa ca, C\u00f4ng ty c\u1ed5 ph\u1ea7n P kh\u00f4ng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00ecnh th\u00e0nh nh\u00e0 ngh\u1ec9 gi\u1eefa ca \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span>
\n V\u00ed d\u1ee5 27: C\u00f4ng ty Y l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t n\u01b0\u1edbc u\u1ed1ng \u0111\u00f3ng chai, gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT 1 chai n\u01b0\u1edbc \u0111\u00f3ng chai tr\u00ean th\u1ecb tr\u01b0\u1eddng l\u00e0 4.000 \u0111\u1ed3ng. C\u00f4ng ty Y xu\u1ea5t ra 300 chai n\u01b0\u1edbc \u0111\u00f3ng chai \u0111\u1ec3 ph\u1ee5c v\u1ee5 trong c\u00e1c cu\u1ed9c h\u1ecdp c\u00f4ng ty th\u00ec C\u00f4ng ty Y kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT.<\/span>
\n V\u00ed d\u1ee5 28: C\u00f4ng ty Y l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t n\u01b0\u1edbc u\u1ed1ng \u0111\u00f3ng chai, gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT 1 chai n\u01b0\u1edbc \u0111\u00f3ng chai tr\u00ean th\u1ecb tr\u01b0\u1eddng l\u00e0 4.000 \u0111\u1ed3ng. C\u00f4ng ty Y xu\u1ea5t ra 300 chai n\u01b0\u1edbc \u0111\u00f3ng chai v\u1edbi m\u1ee5c \u0111\u00edch kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh th\u00ec C\u00f4ng ty Y ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi 300 chai n\u01b0\u1edbc xu\u1ea5t d\u00f9ng kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u00eau tr\u00ean v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 4.000 x 300 = 1.200.000 \u0111\u1ed3ng.<\/span>
\n Ri\u00eang \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh c\u00f3 s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0 v\u1eadn t\u1ea3i, h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra, c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n quy \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 m\u1ee9c kh\u1ed1ng ch\u1ebf h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9 theo th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.\u201d<\/span>
\n 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3, 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201c3. C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, bao g\u1ed3m:<\/span>
\n a) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, s\u1ed5 s\u00e1ch, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span>
\n b) Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span>
\n Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span>
\n Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 nh\u01b0ng c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. <\/span>
\n c) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, mua s\u1eafm, nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh. (k c\u1ea7n t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean) <\/span>
\n d) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5.<\/span>
\n \u0111) T\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3.<\/span>
\n Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi.<\/span>
\n C\u01a1 s\u1edf kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n n\u00e0y ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Khi g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i g\u1eedi c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh nh\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t, h\u00f3a \u0111\u01a1n \u0111\u1ea7u t\u01b0, mua s\u1eafm, h\u1ed3 s\u01a1 nh\u1eadn g\u00f3p v\u1ed1n, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh. C\u01a1 s\u1edf kinh doanh l\u01b0u gi\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh cho c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 01\/01\/2014 ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 3 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 3 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n C\u01a1 s\u1edf kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n n\u00e0y ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span>
\n C\u01a1 s\u1edf kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n n\u00e0y ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc ng\u00e0y 20 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi.<\/span>
\n Trong th\u1eddi gian 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, c\u01a1 s\u1edf kinh doanh bi\u1ebft vi\u1ec7c ch\u1ea5p thu\u1eadn hay kh\u00f4ng ch\u1ea5p thu\u1eadn Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span>
\n 4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c:<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u1ec3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 th\u00e0nh l\u1eadp chi nh\u00e1nh (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p), n\u1ebfu chi nh\u00e1nh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT ri\u00eang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf th\u00ec x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a Chi nh\u00e1nh theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng. Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu ho\u1eb7c chi nh\u00e1nh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u00f9ng n\u01a1i doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n c) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp kh\u00e1c kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y th\u00ec \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n d) Khi h\u1ebft n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean t\u1eeb khi th\u00e0nh l\u1eadp, n\u1ebfu doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean theo c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf; n\u1ebfu doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng \u0111\u1ea1t m\u1ee9c doanh thu t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean nh\u01b0ng v\u1eabn th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Sau n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean t\u1eeb khi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf trong 2 n\u0103m li\u00ean t\u1ee5c.<\/span>
\n V\u00ed d\u1ee5 53: C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 X th\u00e0nh l\u1eadp v\u00e0 b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng t\u1eeb th\u00e1ng 4\/2014, C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf GTGT trong n\u0103m 2014. \u0110\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 11\/2014, C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 X x\u00e1c \u0111\u1ecbnh doanh thu nh\u01b0 sau:<\/span>
\n L\u1ea5y ch\u1ec9 ti\u00eau t\u1ed5ng doanh thu tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 4 \u0111\u1ebfn h\u1ebft th\u00e1ng 11 n\u0103m 2014 chia cho 8 th\u00e1ng, sau \u0111\u00f3 nh\u00e2n v\u1edbi 12 th\u00e1ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh thu \u01b0\u1edbc t\u00ednh x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 X chuy\u1ec3n sang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb ng\u00e0y 1\/1\/2015 v\u00e0 cho hai n\u0103m 2015, 2016. Tr\u01b0\u1eddng h\u1ee3p doanh thu \u01b0\u1edbc t\u00ednh theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u01b0a \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng v\u00e0 C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 X th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 X thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. N\u1ebfu C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 X ti\u1ebfp t\u1ee5c \u0111\u0103ng k\u00fd t\u1ef1 ngy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec C\u00f4ng ty TNHH th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 X ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb trong hai n\u0103m 2015, 2016.\u201d<\/span>
\n 4. S\u1eeda \u0111\u1ed5i kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201c1. S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT b\u1eb1ng gi\u00e1 tr\u1ecb gia t\u0103ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd. (k \u00e1p dung 10%) <\/span>
\n Gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra tr\u1eeb (-) gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng.<\/span>
\n Gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf b\u00e1n ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd, bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng ch\u1ebf t\u00e1c (n\u1ebfu c\u00f3), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 thu, ph\u00ed thu th\u00eam m\u00e0 b\u00ean b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span>
\n Gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o ho\u1eb7c nh\u1eadp kh\u1ea9u, \u0111\u00e3 c\u00f3 thu\u1ebf GTGT d\u00f9ng cho mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra t\u01b0\u01a1ng \u1ee9ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m (-) c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd th\u00ec \u0111\u01b0\u1ee3c t\u00ednh b\u00f9 tr\u1eeb v\u00e0o gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u01a1ng (+) c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ph\u00e1t sinh gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u01a1ng (+) ho\u1eb7c gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u01a1ng (+) kh\u00f4ng \u0111\u1ee7 b\u00f9 tr\u1eeb gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m (-) th\u00ec \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n \u0111\u1ec3 tr\u1eeb v\u00e0o gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 sau trong n\u0103m. K\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch, gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m (-) kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n ti\u1ebfp sang n\u0103m sau\u201d.<\/span>
\n 5. B\u1ed5 sung v\u00ed d\u1ee5 s\u1ed1 58a t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201cV\u00ed d\u1ee5 s\u1ed1 58a: Doanh nghi\u1ec7p A \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00f9ng nguy\u00ean li\u1ec7u v\u00e0 nh\u00e0 m\u00e1y \u0111\u1ec3 s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn t\u1eeb kh\u00e2u nu\u00f4i tr\u1ed3ng (bao g\u1ed3m c\u1ea3 thu\u00ea gia c\u00f4ng nu\u00f4i tr\u1ed3ng m\u00e0 doanh nghi\u1ec7p A \u0111\u1ea7u t\u01b0 to\u00e0n b\u1ed9 gi\u1ed1ng, ao, h\u1ed3, h\u00e0ng r\u00e0o, h\u1ec7 th\u1ed1ng t\u01b0\u1edbi ti\u00eau, t\u00e0u thuy\u1ec1n v\u00e0 nguy\u00ean, v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o kh\u00e1c nh\u01b0 th\u1ee9c \u0103n ch\u0103n nu\u00f4i, thu\u1ed1c th\u00fa y, d\u1ecbch v\u1ee5 th\u00fa y\u2026), \u0111\u1ebfn kh\u00e2u ch\u1ebf bi\u1ebfn phi-l\u00ea c\u00e1 tra \u0111\u00f4ng l\u1ea1nh \u0111\u1ec3 xu\u1ea5t kh\u1ea9u v\u00e0 b\u00e1n trong n\u01b0\u1edbc. Trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t doanh nghi\u1ec7p A \u0111\u00e3 mua th\u00eam c\u00e1 tra c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00e1c ho\u1eb7c c\u1ee7a c\u00e1c h\u1ed9 n\u00f4ng d\u00e2n. C\u00e1 tra mua ngo\u00e0i tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o nh\u00e0 m\u00e1y \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u1eadp trung nu\u00f4i t\u1ea1i ao h\u1ed3 c\u1ee7a doanh nghi\u1ec7p A c\u00f9ng c\u00e1 tra do doanh nghi\u1ec7p A t\u1ef1 nu\u00f4i. C\u00e1 tra do doanh nghi\u1ec7p t\u1ef1 nu\u00f4i v\u00e0 c\u00e1 tra mua ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o nh\u00e0 m\u00e1y ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m c\u00e1 tra phi-l\u00ea (c\u00e1 fillet) qua c\u00f4ng \u0111o\u1ea1n v\u00e0 theo quy tr\u00ecnh: C\u00e1 nguy\u00ean li\u1ec7u – l\u00e0m s\u1ea1ch – c\u1eaft \u0111\u1ea7u, l\u1ed9t da – b\u1ecf n\u1ed9i t\u1ea1ng – c\u1eaft phi-l\u00ea – \u01b0\u1edbp mu\u1ed1i – \u0111\u00f4ng l\u1ea1nh – xu\u1ea5t b\u00e1n. Doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u01b0 sau: <\/span>
\n – Doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i nh\u00e0 m\u00e1y ph\u1ee5c v\u1ee5 kh\u00e2u s\u01a1 ch\u1ebf c\u00e1 tra phi-l\u00ea theo quy tr\u00ecnh n\u00eau tr\u00ean. <\/span>
\n – C\u00e1 tra phi-l\u00ea c\u00f3 ngu\u1ed3n g\u1ed1c do doanh nghi\u1ec7p A t\u1ef1 nu\u00f4i \u0111\u1ec3 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u c\u00e1 tra phi-l\u00ea. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nu\u00f4i c\u00e1 tra sau \u0111\u00f3 ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1 tra phi-l\u00ea v\u1eeba \u0111\u1ec3 xu\u1ea5t kh\u1ea9u v\u1eeba \u0111\u1ec3 b\u00e1n trong n\u01b0\u1edbc th\u00ec thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 % doanh thu xu\u1ea5t kh\u1ea9u\/T\u1ed5ng Doanh thu (doanh thu xu\u1ea5t kh\u1ea9u v\u00e0 doanh thu b\u00e1n trong n\u01b0\u1edbc).\u201d<\/span>
\n 6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n a) S\u1eeda \u0111\u1ed5i kh\u1ed5 th\u1ee9 nh\u1ea5t \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 15 nh\u01b0 sau:<\/span>
\n \u201cc) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng s\u1edbm h\u01a1n ng\u00e0y 31 th\u00e1ng 12, c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u201d.<\/span>
\n b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kh\u1ed5 \u0111\u1ea7u kho\u1ea3n 3 \u0110i\u1ec1u 15 nh\u01b0 sau: <\/span>
\n \u201c3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. B\u00ean mua kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u00e0i kho\u1ea3n ti\u1ec1n vay t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p) m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 s\u00e9c, u\u1ef7 nhi\u1ec7m chi ho\u1eb7c l\u1ec7nh chi, u\u1ef7 nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf).\u201d<\/span>
\n c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 15 nh\u01b0 sau:<\/span>
\n \u201cc) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n u\u1ef7 quy\u1ec1n qua b\u00ean th\u1ee9 ba thanh to\u00e1n qua ng\u00e2n h\u00e0ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n y\u00eau c\u1ea7u b\u00ean mua thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng cho b\u00ean th\u1ee9 ba do b\u00ean b\u00e1n ch\u1ec9 \u0111\u1ecbnh) th\u00ec vi\u1ec7c thanh to\u00e1n theo u\u1ef7 quy\u1ec1n ho\u1eb7c thanh to\u00e1n cho b\u00ean th\u1ee9 ba theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n v\u00e0 b\u00ean th\u1ee9 ba l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n ho\u1eb7c th\u1ec3 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p sau khi th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n n\u00eau tr\u00ean m\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng\u201d.<\/span>
\n 7. S\u1eeda \u0111\u1ed5i kho\u1ea3n 4 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201cH\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i. Ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan\u201d.<\/span>
\n \u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i m\u1eabu Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o NSNN (m\u1eabu C1-02\/NS v\u00e0 C1-03\/NS) t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 759\/Q\u0110-BTC ng\u00e0y 16\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c \u0111\u00ednh ch\u00ednh Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 10\/1\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 m\u1eabu B\u1ea3ng k\u00ea n\u1ed9p thu\u1ebf (01\/BKNT) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 85\/2011\/TT-BTC ng\u00e0y 17\/6\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/strong><\/span>
\n Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y:<\/span>
\n 1. M\u1eabu Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o NSNN (m\u1eabu s\u1ed1 C1-02\/NS v\u00e0 C1-03\/NS) thay th\u1ebf cho m\u1eabu Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o NSNN ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 759\/Q\u0110-BTC ng\u00e0y 16\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c \u0111\u00ednh ch\u00ednh Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 10\/1\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng cho H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd Ng\u00e2n s\u00e1ch v\u00e0 Kho b\u1ea1c (g\u1ecdi t\u1eaft l\u00e0 TABMIS).<\/span>
\n 2. M\u1eabu B\u1ea3ng k\u00ea n\u1ed9p thu\u1ebf (01\/BKNT) thay th\u1ebf cho m\u1eabu B\u1ea3ng k\u00ea n\u1ed9p thu\u1ebf (01\/BKNT) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 85\/2011\/TT-BTC ng\u00e0y 17\/6\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh t\u1ed5 ch\u1ee9c ph\u1ed1i h\u1ee3p thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc gi\u1eefa Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc – T\u1ed5ng c\u1ee5c Thu\u1ebf – T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u00e0 c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/span>
\n \u0110i\u1ec1u 5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span><\/strong><\/span>
\n 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201c2. C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n: <\/span>
\n a) Ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (m\u1eabu s\u1ed1 3.1 Ph\u1ee5 l\u1ee5c 3 v\u00e0 m\u1eabu s\u1ed1 5.1 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) l\u00e0 lo\u1ea1i ho\u00e1 \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span>
\n – B\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/span>
\n – Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/span>
\n – Xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u;<\/span>
\n b) Ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng d\u00f9ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y:<\/span>
\n – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u (m\u1eabu s\u1ed1 3.2 Ph\u1ee5 l\u1ee5c 3 v\u00e0 m\u1eabu s\u1ed1 5.2 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan khi b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 khi b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u1edbi nhau, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d (m\u1eabu s\u1ed1 5.3 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). <\/span>
\n V\u00ed d\u1ee5: <\/span>
\n – Doanh nghi\u1ec7p A l\u00e0 doanh nghi\u1ec7p khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i. Doanh nghi\u1ec7p A s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u00e0 kh\u00f4ng c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n GTGT cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n – Doanh nghi\u1ec7p B l\u00e0 doanh nghi\u1ec7p khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan. Doanh nghi\u1ec7p B s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n GTGT cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u00e0 cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0o khu phi thu\u1ebf quan. <\/span>
\n – Doanh nghi\u1ec7p C l\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n h\u00e0ng v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 b\u00e1n h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i (ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam) th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng khi b\u00e1n v\u00e0o n\u1ed9i \u0111\u1ecba, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d; khi b\u00e1n h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i (ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam), doanh nghi\u1ec7p C kh\u00f4ng c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span>
\n – Doanh nghi\u1ec7p D l\u00e0 doanh nghi\u1ec7p khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc, cho khu phi thu\u1ebf quan, doanh nghi\u1ec7p D s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng. Khi xu\u1ea5t h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p D kh\u00f4ng c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span>
\n c) Ho\u00e1 \u0111\u01a1n kh\u00e1c g\u1ed3m: tem; v\u00e9; th\u1ebb; phi\u1ebfu thu ti\u1ec1n b\u1ea3o hi\u1ec3m\u2026<\/span>
\n d) Phi\u1ebfu thu ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng; ch\u1ee9ng t\u1eeb thu c\u01b0\u1edbc ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; ch\u1ee9ng t\u1eeb thu ph\u00ed d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng\u2026, h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.\u201d<\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n a) S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC nh\u01b0 sau: <\/span>
\n \u201cg) T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n v\u1ecb t\u00ednh; s\u1ed1 l\u01b0\u1ee3ng; \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n theo h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m c\u1ee7a c\u00f4ng ty m\u1eb9 l\u00e0 T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia th\u00ec ti\u00eau th\u1ee9c \u201c\u0111\u01a1n v\u1ecb t\u00ednh\u201d \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1eb1ng ti\u1ebfng Anh theo h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m c\u1ee7a T\u1eadp \u0111o\u00e0n.\u201d<\/span>
\n b) S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC nh\u01b0 sau: <\/span>
\n \u201ca) T\u1ed5 ch\u1ee9c kinh doanh b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd ng\u01b0\u1eddi mua, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n trong tr\u01b0\u1eddng h\u1ee3p sau: h\u00f3a \u0111\u01a1n \u0111i\u1ec7n; h\u00f3a \u0111\u01a1n n\u01b0\u1edbc; h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng; ho\u00e1 \u0111\u01a1n d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ef1 in theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p kinh doanh d\u1ecbch v\u1ee5 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201c\u0111\u01a1n v\u1ecb t\u00ednh\u201d\u201d.<\/span>
\n 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 1 \u0110i\u1ec1u 16 nh\u01b0 sau:<\/span>
\n \u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).<\/span>
\n N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u00fang n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh; kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa; ph\u1ea3i d\u00f9ng c\u00f9ng m\u00e0u m\u1ef1c, lo\u1ea1i m\u1ef1c kh\u00f4ng phai, kh\u00f4ng s\u1eed d\u1ee5ng m\u1ef1c \u0111\u1ecf; ch\u1eef s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, kh\u00f4ng vi\u1ebft ho\u1eb7c in \u0111\u00e8 l\u00ean ch\u1eef in s\u1eb5n v\u00e0 g\u1ea1ch ch\u00e9o ph\u1ea7n c\u00f2n tr\u1ed1ng (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n t\u1ef1 in ho\u1eb7c ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng m\u00e1y t\u00ednh n\u1ebfu c\u00f3 ph\u1ea7n c\u00f2n tr\u1ed1ng tr\u00ean ho\u00e1 \u0111\u01a1n th\u00ec kh\u00f4ng ph\u1ea3i g\u1ea1ch ch\u00e9o. <\/span>
\n c) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n th\u00e0nh nhi\u1ec1u li\u00ean. N\u1ed9i dung l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t tr\u00ean c\u00e1c li\u00ean h\u00f3a \u0111\u01a1n c\u00f3 c\u00f9ng m\u1ed9t s\u1ed1.<\/span>
\n \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n thu c\u01b0\u1edbc d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, h\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n, h\u00f3a \u0111\u01a1n ti\u1ec1n n\u01b0\u1edbc, h\u00f3a \u0111\u01a1n thu ph\u00ed c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng, v\u00e9 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb v\u1eadn t\u1ea3i, c\u00e1c lo\u1ea1i tem, v\u00e9, th\u1ebb v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c thay th\u1ebf li\u00ean 1 b\u1eb1ng b\u1ea3ng k\u00ea chi ti\u1ebft s\u1ed1 ho\u00e1 \u0111\u01a1n th\u1ef1c t\u1ebf \u0111\u00e3 l\u1eadp. Chi ti\u1ebft m\u1ed7i s\u1ed1 ho\u00e1 \u0111\u01a1n giao kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean m\u1ed9t d\u00f2ng c\u1ee7a B\u1ea3ng k\u00ea v\u1edbi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau th\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ea1i h\u00f3a \u0111\u01a1n m\u1eabu g\u1eedi c\u00f9ng Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span>
\n B\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u1eadp h\u00e0ng th\u00e1ng, \u0111\u01b0\u1ee3c in ra gi\u1ea5y \u0111\u1ec3 l\u01b0u tr\u1eef b\u1ea3o qu\u1ea3n ho\u1eb7c l\u01b0u tr\u1eef b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed (V\u00ed d\u1ee5 nh\u01b0: b\u00fat nh\u1edb (\u0111\u0129a flash USB), \u0111\u0129a CD v\u00e0 DVD, \u0111\u0129a c\u1ee9ng g\u1eafn ngo\u00e0i, \u0111\u0129a c\u1ee9ng g\u1eafn trong). Vi\u1ec7c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef b\u1ea3ng k\u00ea th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. N\u1ebfu l\u01b0u tr\u1eef b\u1eb1ng gi\u1ea5y th\u00ec b\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 t\u00ean, ch\u1eef k\u00fd ng\u01b0\u1eddi l\u1eadp b\u1ea3ng k\u00ea; t\u00ean, ch\u1eef k\u00fd th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb; d\u1ea5u \u0111\u01a1n v\u1ecb. N\u1ebfu l\u01b0u tr\u1eef b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec b\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 n\u1ed9i dung b\u1ea3ng k\u00ea ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 truy c\u1eadp k\u1ebft xu\u1ea5t v\u00e0 in ra gi\u1ea5y khi c\u1ea7n tham chi\u1ebfu. C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin tr\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong ng\u00e0y, trong th\u00e1ng v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o l\u01b0u tr\u1eef \u0111\u1ec3 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c khi c\u00f3 y\u00eau c\u1ea7u\u201d.<\/span>
\n b) B\u00e3i b\u1ecf kh\u1ed5 th\u1ee9 7 \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC. <\/span>
\n 4. S\u1eeda \u0111\u1ed5i kh\u1ed5 th\u1ee9 hai \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201cRi\u00eang doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf thu\u1ed9c di\u1ec7n mua ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.\u201d <\/span>
\n \u0110i\u1ec1u 6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung 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 nh\u01b0 sau:<\/span><\/strong><\/span>
\n 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201cb) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i (kh\u00f4ng bao g\u1ed3m h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i.<\/span>
\n V\u00ed d\u1ee5: Doanh nghi\u1ec7p A c\u00f3 ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t ph\u1ee5 t\u00f9ng \u00f4t\u00f4 v\u00e0 l\u1eafp r\u00e1p \u00f4t\u00f4. Doanh nghi\u1ec7p A d\u00f9ng s\u1ea3n ph\u1ea9m l\u1ed1p \u00f4t\u00f4 do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111\u1ec3 tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m ho\u1eb7c d\u00f9ng l\u1ed1p \u00f4t\u00f4 \u0111\u1ec3 ti\u1ebfp t\u1ee5c l\u1eafp r\u00e1p th\u00e0nh \u00f4t\u00f4 ho\u00e0n ch\u1ec9nh th\u00ec trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ea3n ph\u1ea9m l\u1ed1p \u00f4t\u00f4 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i \u0111\u1ec3 t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/span>
\n V\u00ed d\u1ee5: Doanh nghi\u1ec7p B l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t m\u00e1y t\u00ednh. Trong n\u0103m doanh nghi\u1ec7p B c\u00f3 xu\u1ea5t m\u1ed9t s\u1ed1 m\u00e1y t\u00ednh do ch\u00ednh doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u1ec3 d\u00f9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p th\u00ec c\u00e1c s\u1ea3n ph\u1ea9m m\u00e1y t\u00ednh n\u00e0y kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i \u0111\u1ec3 t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d.<\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201c1. Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/span>
\n a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/span>
\n b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n c) Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span>
\n Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ghi tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed, doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n v\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed n\u00e0y). <\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y.<\/span>
\n V\u00ed d\u1ee5 7: Th\u00e1ng 8 n\u0103m 2014 doanh nghi\u1ec7p A c\u00f3 mua h\u00e0ng h\u00f3a \u0111\u00e3 c\u00f3 h\u00f3a \u0111\u01a1n v\u00e0 gi\u00e1 tr\u1ecb ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng ch\u01b0a thanh to\u00e1n. Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014, doanh nghi\u1ec7p A \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb mua h\u00e0ng h\u00f3a n\u00e0y. Sang n\u0103m 2015, doanh nghi\u1ec7p A c\u00f3 th\u1ef1c hi\u1ec7n thanh to\u00e1n gi\u00e1 tr\u1ecb mua h\u00e0ng h\u00f3a n\u00e0y b\u1eb1ng ti\u1ec1n m\u1eb7t do v\u1eady doanh nghi\u1ec7p A ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n in tr\u1ef1c ti\u1ebfp t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n; h\u00f3a \u0111\u01a1n n\u00e0y n\u1ebfu c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n n\u00e0y v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n in tr\u1ef1c ti\u1ebfp t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n; h\u00f3a \u0111\u01a1n n\u00e0y n\u1ebfu c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng v\u00e0 c\u00f3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n n\u00e0y v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u201d<\/span>
\n 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201c\u0111) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t (tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n) \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed sau:<\/span>
\n – D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6 (s\u00e1u) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t 10 (m\u01b0\u1eddi) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu (ch\u1eadm nh\u1ea5t n\u0103m th\u1ee9 4 k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea1t t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t 10 (m\u01b0\u1eddi) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m).<\/span>
\n – D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6 (s\u00e1u) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng tr\u00ean 3.000 lao \u0111\u1ed9ng ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu (ch\u1eadm nh\u1ea5t n\u0103m th\u1ee9 4 k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng s\u1ed1 lao \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n n\u0103m tr\u00ean 3.000 lao \u0111\u1ed9ng).<\/span>
\n S\u1ed1 lao \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 s\u1ed1 lao \u0111\u1ed9ng c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c to\u00e0n b\u1ed9 th\u1eddi gian, kh\u00f4ng t\u00ednh s\u1ed1 lao \u0111\u1ed9ng b\u00e1n th\u1eddi gian v\u00e0 lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n d\u01b0\u1edbi 1 n\u0103m. <\/span>
\n S\u1ed1 lao \u0111\u1ed9ng s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 40\/2009\/TT-BL\u0110TBXH ng\u00e0y 03 th\u00e1ng 12 n\u0103m 2009 c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y (kh\u00f4ng k\u1ec3 b\u1ecb ch\u1eadm ti\u1ebfn \u0111\u1ed9 do nguy\u00ean nh\u00e2n kh\u00e1ch quan trong kh\u00e2u gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ho\u1eb7c do thi\u00ean tai, h\u1ecfa ho\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ch\u1ea5p thu\u1eadn) th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc (n\u1ebfu c\u00f3) v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf theo quy \u0111\u1ecbnh, nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/span>
\n \u0110i\u1ec1u 7. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong><\/span>
\n 1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2014. <\/span>
\n \u0110\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c, bi\u1ec3u m\u1eabu theo c\u00e1c Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y m\u00e0 doanh nghi\u1ec7p c\u1ea7n th\u1eddi gian chu\u1ea9n b\u1ecb th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn th\u1ee7 t\u1ee5c, bi\u1ec3u m\u1eabu theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 theo quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ec3 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u1ebfn h\u1ebft 31\/10\/2014 m\u00e0 kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o, \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ec9 \u0111\u1ea1o, h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh n\u00e0y.<\/span>
\n 2. B\u00e3i b\u1ecf c\u00e1c h\u01b0\u1edbng d\u1eabn, m\u1eabu bi\u1ec3u t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013, Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 10\/01\/2013, Th\u00f4ng t\u01b0 s\u1ed1 85\/2011\/TT-BTC ng\u00e0y 17\/6\/2011, Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf, b\u00e3i b\u1ecf t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 3. C\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span>
\n Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb, c\u01a1 s\u1edf kinh doanh ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

 <\/p>\n

 <\/p>\n

K\u1ebf to\u00e1n Centax<\/a> m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc dowload t\u1ea1i\u00a0\u0111\u00e2y:\u00a0Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Th\u00f4ng t\u01b0 119\/2014\/TT-BTC – S\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 th\u00f4ng t\u01b0 \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n, c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c v\u1ec1 Thu\u1ebf ban h\u00e0nh ng\u00e0y 25 th\u00e1ng 08 n\u0103m 2014<\/p>\n","protected":false},"author":7,"featured_media":3021,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[329,330],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2946"}],"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=2946"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2946\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/3021"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2946"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}