{"id":29802,"date":"2017-02-07T01:21:08","date_gmt":"2017-02-07T01:21:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29802"},"modified":"2017-02-07T01:24:02","modified_gmt":"2017-02-07T01:24:02","slug":"quy-dinh-ve-viec-hoan-thue-gtgt-trong-nam-2017","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29802","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT trong n\u0103m 2017"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/02\/Ho\u00e0n-thu\u1ebf-t\u1eeb-n\u0103m-2017.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-29815\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/02\/Ho\u00e0n-thu\u1ebf-t\u1eeb-n\u0103m-2017-300x208.jpg\" alt=\"Ho\u00e0n thu\u1ebf t\u1eeb n\u0103m 2017\" width=\"300\" height=\"208\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/02\/Ho\u00e0n-thu\u1ebf-t\u1eeb-n\u0103m-2017-300x208.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/02\/Ho\u00e0n-thu\u1ebf-t\u1eeb-n\u0103m-2017.jpg 650w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>T\u1eeb 1\/7\/2016, c\u00e1c doanh nghi\u1ec7p kinh doanh n\u1ed9i \u0111\u1ecba ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. V\u1eady thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc 1\/7\/2016 \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n Thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT trong n\u0103m 2017<\/span><\/h2>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT tr\u01b0\u1edbc 1\/7\/2016.<\/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 kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 106\/2016\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t<\/span>\u0103<span lang=\"VI\">ng s\u1ed1 13\/2008\/QH12 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s<\/span>\u1ed1\u00a0<span lang=\"VI\">31\/2013\/QH13) quy \u0111\u1ecbnh v\u1ec1\u00a0ho\u00e0n 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;\"><em><span lang=\"VI\">\u201c1<\/span>.<span lang=\"VI\"> C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t<\/span>\u0103<span lang=\"VI\">ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng ho\u1eb7c trong qu\u00fd th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo.\u201d<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/span><span lang=\"VI\">\u00a0quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n 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;\"><em><strong>&#8220;<\/strong>\u0110i\u1ec1u 18. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo; tr\u01b0\u1eddng h\u1ee3p l\u0169y k\u1ebf sau \u00edt nh\u1ea5t m\u01b0\u1eddi hai th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean ho\u1eb7c sau \u00edt nh\u1ea5t b\u1ed1n qu\u00fd t\u00ednh t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft m\u00e0 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.&#8221;<\/em><\/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, tr\u01b0\u1edbc 1\/7\/2016 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft trong 12 th\u00e1ng, ho\u1eb7c 4 qu\u00fd.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT sau 1\/7\/2016.<\/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 kho\u1ea3n 3 \u0110i\u1ec1u 1 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1302016tt-btc\/\">Th\u00f4ng t\u01b0 s<\/a><\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1302016tt-btc\/\">\u1ed1<\/a><span lang=\"VI\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1302016tt-btc\/\"> 130\/2016\/TT-BTC<\/a> ng\u00e0y 12\/08\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 18 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 v\u1ec1 ho\u00e0n 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>1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu<\/em><\/span><em>\u1ebf\u00a0<span lang=\"VI\">GTGT \u0111\u1ea7u\u00a0v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh<\/span>\u1ea5<span lang=\"VI\">u tr\u1eeb h\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo.&#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 tr\u00ean, t\u1eeb 1\/7\/2016 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft, \u0111\u01b0\u1ee3c chuy\u1ec3n kh\u1ea5u tr\u1eeb k\u1ef3 sau, m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n tr\u01b0\u1edbc 1\/7\/2016<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">Ng\u00e0y 25\/07\/2016, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 10315\/BTC-TCT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 1 v\u1ec1 ho\u00e0n thu<\/span>\u1ebf<span lang=\"VI\"> GTGT th\u1ef1c hi\u1ec7n Lu\u1eadt s\u1ed1 106\/2016\/QH13 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>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 s<\/em><\/span><em>\u1ed1<span lang=\"VI\"> thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ph\u00e1t sinh tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 (\u0111\u1ed1i v<\/span>\u1edbi<span lang=\"VI\"> tr<\/span>\u01b0\u1edd<span lang=\"VI\">ng h<\/span>\u1ee3<span lang=\"VI\">p k\u00ea khai theo qu\u00fd) \u0111\u1ee7 \u0111i<\/span>\u1ec1<span lang=\"VI\">u ki\u1ec7n ho\u00e0n thu<\/span>\u1ebf<span lang=\"VI\"> GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s<\/span>\u1ed1 <span lang=\"VI\">219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec c\u01a1 quan thu\u1ebf v\u1eabn ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh v\u00e0 gi\u1ea3i quy\u1ebft h<\/span>\u1ed3<span lang=\"VI\"> s\u01a1 \u0111<\/span>\u1ec1<span lang=\"VI\"> ngh\u1ecb ho\u00e0n thu\u1ebf theo qu<\/span>y<\/em><span lang=\"VI\"><em> \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em>\u201d<\/span><\/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, n\u1ebfu doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 1\/7\/2016 th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/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-10315-btc-tct-huong-dan-ve-hoan-thue-va-muc-tien-cham-nop\/\">c\u00f4ng v\u0103n s\u1ed1 10315\/BTC-TCT<\/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 <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-150tct-cs-vv-hoan-thue-gtgt\/\">c\u00f4ng v\u0103n s\u1ed1\u00a0150<\/a><span lang=\"VI\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-150tct-cs-vv-hoan-thue-gtgt\/\">\/TCT-CS<\/a>\u00a0<\/span><i><span lang=\"VI\">V\/v<\/span><\/i><i> <\/i><i>ho\u00e0n thu\u1ebf GTGT<\/i><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb 1\/7\/2016, c\u00e1c doanh nghi\u1ec7p kinh doanh n\u1ed9i \u0111\u1ecba ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. V\u1eady thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc 1\/7\/2016 \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o. K\u1ebf to\u00e1n Thu\u1ebf Centax xin chia s\u1ebb v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft: Quy \u0111\u1ecbnh v\u1ec1..<\/p>\n","protected":false},"author":7,"featured_media":29815,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2627,4141],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29802"}],"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=29802"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29802\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29815"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29802"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}