{"id":29750,"date":"2017-02-05T23:40:55","date_gmt":"2017-02-05T23:40:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29750"},"modified":"2017-05-06T07:05:34","modified_gmt":"2017-05-06T07:05:34","slug":"khoan-ho-tro-van-chuyen-co-phai-ke-khai-chiu-thue-gtgt-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29750","title":{"rendered":"Kho\u1ea3n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n c\u00f3 ph\u1ea3i k\u00ea khai ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/02\/V\u1eadn-chuy\u1ec3n.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-29822\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/02\/V\u1eadn-chuy\u1ec3n-300x224.jpg\" alt=\"V\u1eadn chuy\u1ec3n\" width=\"300\" height=\"224\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/02\/V\u1eadn-chuy\u1ec3n-300x224.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/02\/V\u1eadn-chuy\u1ec3n.jpg 750w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, nhi\u1ec1u doanh nghi\u1ec7p s\u1ebd c\u00f3 nh\u1eefng kho\u1ea3n h\u1ed7 tr\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng c\u1ee7a m\u00ecnh. Nh\u1eefng kho\u1ea3n h\u1ed7 tr\u1ee3 n\u00e0y c\u00f3 ph\u1ea3i k\u00ea khai ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n Thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n c\u00f3 ph\u1ea3i k\u00ea khai ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00f4ng ph\u1ea3i k\u00ea khai ch\u1ecbu thu\u1ebf GTGT.<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">T\u1ea1i \u0110i\u1ec1u 5 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00e1c tr\u01b0\u1eddng h<\/span>\u1ee3<span lang=\"VI\">p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">\u201c<em>\u0110i\u1ec1u 5. C\u00e1c tr\u01b0<\/em><\/span><em>\u1edd<span lang=\"VI\">ng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu<\/span>\u1ebf<span lang=\"VI\"> GTGT<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">1. T<\/span>\u1ed5<span lang=\"VI\"> ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111<\/span>\u1ea5<span lang=\"VI\">t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy<\/span>\u1ebf<span lang=\"VI\">t \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy<\/span>\u1ec1<span lang=\"VI\">n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">C\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy<\/span>\u1ec3<span lang=\"VI\">n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh<\/span>\u00e1<span lang=\"VI\">c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch<\/span>\u1ee9<span lang=\"VI\">ng t\u1eeb chi ti\u1ec1n.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p b\u1ed3i th\u01b0\u1eddng b<\/span>\u1eb1<span lang=\"VI\">ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, <\/span>c<span lang=\"VI\">\u01a1 s\u1edf b\u1ed3i th\u01b0\u1eddng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai, t<\/span>\u00ed<span lang=\"VI\">nh, n\u1ed9p thu\u1ebf GTGT nh\u01b0 \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; c\u01a1 s\u1edf nh\u1eadn b\u1ed3i th\u01b0\u1eddng k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u01b0 s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p <\/span>thu\u1ebf<span lang=\"VI\"> theo qu<\/span>y<span lang=\"VI\"> \u0111\u1ecbnh<\/span>\u2026<\/em>\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, khi doanh nghi\u1ec7p c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c\u00a0c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 th\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp ch\u1ee9ng t\u1eeb thu ti\u1ec1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Kho\u1ea3n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00ea khai ch\u1ecbu thu\u1ebf GTGT<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed1<span lang=\"VI\">: <\/span>208<span lang=\"VI\">\/TCT-DNL <\/span><span lang=\"VI\">V\/v: thu<\/span>\u1ebf<span lang=\"VI\"> GTGT \u0111<\/span>\u1ed1<span lang=\"VI\">i v\u1edbi kho\u1ea3n h\u1ed7 <\/span>tr<span lang=\"VI\">\u1ee3 c\u01b0\u1edbc v\u1eadn chuy\u1ec3n. T\u1ed5ng c\u1ee5c thu\u1ebf h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">&#8220;th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3 ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m Ur\u00ea cho c\u00e1c \u0110\u1ea1i l\u00fd nh\u1eb1m \u0111<\/span>\u1ea9<span lang=\"VI\">y m\u1ea1nh vi\u1ec7c ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m c\u1ee7a C\u00f4ng ty th\u00ec khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n h\u1ed7 tr\u1ee3, \u0110\u1ea1i l\u00fd th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n GTGT giao cho C\u00f4ng ty c\u1ed5 ph\u1ea7n Ph\u00e2n b\u00f3n D\u1ea7u kh\u00ed C\u00e0 Mau v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh.&#8221;<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh c\u1ee7a C\u00f4ng v\u0103n 208, khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n h\u1ed7 tr\u1ee3 th\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n thu\u1ebf GTGT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea3i k\u00ea khai thu\u1ebf GTGT<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u \u00fd: <\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng v\u0103n 208 tr\u00e1i ng\u01b0\u1ee3c v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 219\/2013\/TT-BTC. C\u00e1c doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n ph\u1ea3i l\u01b0u \u00fd v\u1edbi nh\u1eefng kho\u1ea3n h\u1ed7 tr\u1ee3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-208tct-dnl-vv-thue-gtgt-doi-voi-khoan-ho-tro-cuoc-van-chuyen\/\">C\u00f4ng v\u0103n s\u1ed1\u00a0<span lang=\"VI\">: <\/span>208<span lang=\"VI\">\/TCT-DNL<\/span><\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i v\u1ec1 kho\u1ea3n chi h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n, kh\u00e1c h\u1eb3n h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/khoan-ho-tro-van-chuyen-co-phai-ke-khai-chiu-thue-gtgt-khong\/\">Kho\u1ea3n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n c\u00f3 ph\u1ea3i k\u00ea khai ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"http:\/\/30483\">C\u00f4ng v\u0103n 24857\/CT-TTHT c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 n\u1ed9i \u00a0v\u1ec1 ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n.<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, nhi\u1ec1u doanh nghi\u1ec7p s\u1ebd c\u00f3 nh\u1eefng kho\u1ea3n h\u1ed7 tr\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng c\u1ee7a m\u00ecnh. Nh\u1eefng kho\u1ea3n h\u1ed7 tr\u1ee3 n\u00e0y c\u00f3 ph\u1ea3i k\u00ea khai ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? K\u1ebf to\u00e1n Thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft: Kho\u1ea3n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n c\u00f3 ph\u1ea3i k\u00ea khai..<\/p>\n","protected":false},"author":7,"featured_media":29822,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4143,4144],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29750"}],"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=29750"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29750\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29822"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29750"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}