{"id":2967,"date":"2015-07-21T14:03:36","date_gmt":"2015-07-21T14:03:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2967"},"modified":"2015-09-03T02:17:49","modified_gmt":"2015-09-03T02:17:49","slug":"quy-dinh-tu-nam-2015-ap-dung-ty-gia-cua-mot-so-truong-hop-cu-the","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2967","title":{"rendered":"Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015: \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3"},"content":{"rendered":"

\"Quy<\/span><\/h2>\n

Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, doanh nghi\u1ec7p c\u00f3 r\u1ea5t nhi\u1ec1u nghi\u1ec7p v\u1ee5 ph\u00e1t sinh ph\u1ea3i d\u00f9ng t\u1edbi t\u1ef7 gi\u00e1. V\u1eady t\u1ef7 gi\u00e1 t\u1eeb n\u0103m 2015 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh g\u00ec m\u1edbi? K\u1ebf to\u00e1n Centax<\/a>\u00a0xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n.<\/span><\/p>\n

1. T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec3m e, Kho\u1ea3n 2, \u0110i\u1ec1u 16, quy\u00a0\u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

” e) \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/em><\/span><\/p>\n

\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5: 10.000 USD – M\u01b0\u1eddi ngh\u00ecn \u0111\u00f4 la M\u1ef9.<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n c\u1ee7a th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i t\u1ec7 thu v\u1ec1 l\u00e0 lo\u1ea1i kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ghi t\u1ef7 gi\u00e1 ch\u00e9o v\u1edbi m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1.”<\/em><\/span><\/p>\n

2. T\u1ef7 gi\u00e1 x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed v\u00e0 t\u00ednh thu\u1ebf<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 qu\u1ea3n l\u00fd\u00a0 thu\u1ebf t\u1ea1i ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP<\/a> t\u1ea1i \u0111i\u1ec3m 3, \u0111i\u1ec1u 27 quy\u00a0\u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u00f3 ghi:<\/span><\/p>\n

” <\/em>3. <\/em>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec <\/em>ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh”<\/em><\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 nh\u01b0 sau:<\/span><\/p>\n

– T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n.<\/em><\/span><\/p>\n

– T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch thanh to\u00e1n ngo\u1ea1i t\u1ec7.<\/em><\/span><\/p>\n

– C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\u00a0 th\u00e1ng 12 n\u0103m 2014.\u201d<\/em><\/span><\/p>\n

3. T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u1ea3i quan<\/span>
\n<\/em><\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 01 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh\u00a0 thi h\u00e0nh Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, t\u1ea1i \u0111i\u1ec3m 3 \u0111i\u1ec1u 21. quy\u00a0\u0111\u1ecbnh:<\/span><\/p>\n

” <\/em>3. T\u1ef7 gi\u00e1 gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi \u0111\u1ed3ng ti\u1ec1n n\u01b0\u1edbc ngo\u00e0i d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 mua v\u00e0o theo h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y th\u1ee9 n\u0103m tu\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1 ho\u1eb7c l\u00e0 t\u1ef7 gi\u00e1 cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n tr\u01b0\u1edbc ng\u00e0y th\u1ee9 n\u0103m trong tr\u01b0\u1eddng h\u1ee3p ng\u00e0y th\u1ee9 n\u0103m l\u00e0 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9. T\u1ef7 gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf cho c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd trong tu\u1ea7n<\/em>“<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec:<\/strong><\/span><\/p>\n

–\u00a0 Khi l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi b\u00e1n m\u1edf t\u00e0i kho\u1ea3n<\/span><\/p>\n

– Khi x\u00e1c \u0111\u1ecbnh doanh thu t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng l\u00e0 t\u1ef7 gi\u00e1 c\u1ee7a mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi b\u00e1n m\u1edf t\u00e0i kho\u1ea3n<\/span><\/p>\n

– Khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi b\u00e1n m\u1edf t\u00e0i kho\u1ea3n<\/span><\/p>\n

– Khi x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf cho c\u00e1c t\u1edd khai h\u1ea3i quan l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh ng\u00e2n h\u00e0ng Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t nam<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft: C\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u2013 T\u00e0i kho\u1ea3n 413<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, doanh nghi\u1ec7p c\u00f3 r\u1ea5t nhi\u1ec1u nghi\u1ec7p v\u1ee5 ph\u00e1t sinh ph\u1ea3i d\u00f9ng t\u1edbi t\u1ef7 gi\u00e1. V\u1eady t\u1ef7 gi\u00e1 t\u1eeb n\u0103m 2015 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh g\u00ec m\u1edbi? K\u1ebf to\u00e1n Centax xin chia s\u1ebb Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015: \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN<\/p>\n","protected":false},"author":7,"featured_media":6634,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[332],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2967"}],"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=2967"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2967\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6634"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2967"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}