{"id":29884,"date":"2017-02-10T01:14:57","date_gmt":"2017-02-10T01:14:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29884"},"modified":"2017-02-10T01:29:13","modified_gmt":"2017-02-10T01:29:13","slug":"cong-van-so-17141btc-cst-vv-thue-ttdb-doi-voi-mat-hang-xang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29884","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 17141\/BTC-CST Vv thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng x\u0103ng."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/strong><\/span><\/td>\n\n

C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span><\/strong>
\n \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: <\/em>17141\/BTC-<\/em>CS<\/em>T <\/em><\/span>V\/v h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch
\nthu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi m\u1eb7t<\/em> h\u00e0ng x\u0103ng.<\/em><\/span><\/td>\n		\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 H\u00e0 N\u1ed9i, ng\u00e0y 02 th\u00e1ng 12 n\u0103m 2016<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi: C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng<\/em>.<\/em><\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c ki\u1ebfn ngh\u1ecb c\u1ee7a m\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng x\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP<\/a> ng\u00e0y 01\/7\/2016. V\u1ec1v\u1ea5n \u0111\u1ec1 n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

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  1. \n

    V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf TT\u0110B khi nh\u00e0 nh\u1eadp kh\u1ea9u b\u00e1n ra:<\/span><\/strong><\/h2>\n<\/li>\n<\/ol>\n

    T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC<\/a> ng\u00e0y 12\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01\/7\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed3i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ra.<\/span><\/p>\n

    C\u0103n c\u1ee9 v\u00e0o h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u mua x\u0103ng t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc ho\u1eb7c mua c\u1ee7a th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i kh\u00e1c th\u00ec khi b\u00e1n ra kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf TT\u0110B; tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u x\u0103ng th\u00ec ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf TT\u0110B tr\u00ean gi\u00e1 b\u00e1n ra c\u1ee7a c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

    C\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n ri\u00eang v\u00e0 t\u1ef1 x\u00e1c \u0111\u1ecbnh ngu\u1ed3n x\u0103ng nh\u1eadp kh\u1ea9u b\u00e1n ra trong k\u1ef3 theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf TT\u0110B theo quy \u0111\u1ecbnh.<\/span><\/p>\n

      \n
    1. \n

      V\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u00f3i m\u1eb7t h\u00e0ng x\u0103ng nh\u1eadp kh\u1ea9u b\u00e1n ra trong n\u01b0\u1edbc:<\/span><\/strong><\/h2>\n<\/li>\n<\/ol>\n

      T\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 195\/2015\/TT-BTC ng\u00e0y 24\/11\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 108\/2015\/N\u0110-CP ng\u00e0y 28\/10\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh: Gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5quy \u0111\u1ecbnh t\u1eeb kho\u1ea3n 1 \u0111\u1ebfn kho\u1ea3n 9 \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 kho\u1ea3n thu th\u00eam t\u00ednh ngo\u00e0i gi\u00e1b\u00e1n h\u00e0ng h\u00f3a, gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 (n\u1ebfu c\u00f3) m\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n

      T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

      \u201c\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u00e2t trong n\u01b0\u1edbc, h\u00e0ng h\u00f3a nh\u1eadp kh\u00e2u l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ra.<\/span><\/p>\n

      \u2026\u2026<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c b\u00e1n cho c\u00e1c c\u01a1 s\u01a1 kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ho\u1eb7c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1 b\u00e1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 7% so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n trong th\u00e1ng c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i mua tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u00e2u b\u00e1n ra.<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u00e2t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u th\u00e0nh l\u1eadp nhi\u1ec1u c\u01a1 s\u1edf th\u01b0\u01a1ng m\u1ea1i trung gian c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng t\u1ef5 m\u1eb9 ho\u1eb7c c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1b\u00e1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 7% so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n trong th\u1ea3ng c\u1ee7a c\u00e1c c\u01a1 s\u1edf th\u01b0\u01a1ng m\u1ea1i n\u00e0y b\u00e1n cho c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9, ho\u1eb7c c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edd nh\u1eadp kh\u1ea5u. Ri\u00eang m\u1eb7t h\u00e0ng xe \u00f4t\u00f4 gi\u00e1b\u00e1n b\u00ecnh qu\u00e2n c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 so s\u00e1nh l\u00e0 gi\u00e1 b\u00e1n xe ch\u01b0a bao g\u1ed3m c\u00e1c l\u1ef1a ch\u1ecdn v\u1ec1 trang thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng m\u00e0 c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u1eafp \u0111\u1eb7t th\u00eam theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

      C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u v\u00e0 c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y khi: M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 20% v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia. \u201d<\/span><\/p>\n

      C\u0103n c\u1ee9 v\u00e0o h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng x\u0103ng do c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u sau \u0111\u00f3 b\u00e1n ra th\u00ec gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B khi c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

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      • Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n x\u0103ng cho c\u00e1c th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i kh\u00e1c, th\u01b0\u01a1ng nh\u00e2n ph\u00e2n ph\u1ed1i, c\u00e1c T\u1ed5ng \u0111\u1ea1i l\u00fd\/\u0111\u1ea1i l\u00fd (kh\u00f4ng c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f3 quan h\u1ec7 li\u00ean k\u00eat) th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u cho c\u00e1c th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i, th\u01b0\u01a1ng nh\u00e2n ph\u00e2n ph\u1ed1i, c\u00e1c T\u1ed5ng \u0111\u1ea1i l\u00fd\/\u0111\u1ea1i l\u00fd;<\/span><\/li>\n
      • Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n x\u0103ng cho c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n cho c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f3 m\u1ed1i quanh\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 7% so v\u1edbi gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c C\u00f4ng ty n\u00e0y b\u00e1n cho c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00e1c m\u00e0 kh\u00f4ng c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<\/ul>\n
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        1. \n

          V\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TT\u0110B \u0111\u1ed1i v\u00f3i m\u1eb7t h\u00e0ng x\u0103ng nh\u1eadp kh\u1ea9u, x\u0103ng sinhh\u1ecdc s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc:<\/span><\/strong><\/h2>\n<\/li>\n<\/ol>\n

          a) V\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng x\u0103ng nh\u1eadp kh\u1ea9u:<\/span><\/h3>\n

          T\u1ea1i kho\u1ea3n 4, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC quy \u0111\u1ecbnh: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf TT\u0110B nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p b\u00e1n ra trong n\u01b0\u1edbc, s\u1ed1 thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf TT\u0110B nh\u1eadp kh\u1ea9u b\u00e1n ra v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a b\u1eb1ng t\u01b0\u01a1ng \u1ee9ng s\u1ed1 thu\u1ebf TT\u0110B t\u00ednh \u0111\u01b0\u1ee3c \u1edf kh\u00e2u b\u00e1n ra trong n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf TT\u0110B kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft do nguy\u00ean nh\u00e2n kh\u00e1ch quan b\u1ea5t kh\u1ea3 kh\u00e1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi \u00a0ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

          C\u0103n c\u1ee9 v\u00e0o h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p c\u1ee7a m\u1eb7t h\u00e0ng x\u0103ng b\u00e1n ra trong k\u1ef3 c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf TT\u0110B c\u1ee7a m\u1eb7t h\u00e0ng x\u0103ng nh\u1eadp kh\u1ea9u b\u00e1n ra. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ph\u00e1t sinh s\u1ed1 thu\u1ebf TT\u0110B kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ea3n l\u01b0\u1ee3ng x\u0103ng b\u00e1n ra trong k\u1ef3 th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

          S\u1ed1 thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n
          M\u1ee9c thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n

          cho 1 \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a b\u00e1n ra trong k\u1ef3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/td>\n

          		 <\/p>\n

          = \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><\/td>\n

          		\u00a0T\u1ed5ng thu\u1ebf TT\u0110B c\u1ee7a x\u0103ng nh\u1eadp kh\u1ea9u t\u1ed3n kho \u0111\u1ea7u k\u1ef3\u00a0+T\u1ed5ng thu\u1ebf TT\u0110B c\u1ee7a x\u0103ng nh\u1eadp kh\u1ea9u ph\u00e1t sinh trong k\u1ef3 \/(S\u1ea3n l\u01b0\u1ee3ng x\u0103ng nh\u1eadp kh\u1ea9u t\u1ed3n \u0111\u1ea7u k\u1ef3+S\u1ea3n l\u01b0\u1ee3ng x\u0103ng nh\u1eadp kh\u1ea9u ph\u00e1t sinh trong k\u1ef3)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

           <\/p>\n

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

          Thu\u1ebf TT\u0110B c\u1ee7a x\u0103ng nh\u1eadp kh\u1ea9u ph\u00e1t sinh trong k\u1ef3 bao g\u1ed3m: S\u1ed1 thu\u1ebf TT\u0110B ph\u00e1t sinh c\u1ee7a x\u0103ng nh\u1eadp kh\u1ea9u c\u1ed9ng (+) ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p theo gi\u00e1 t\u1ea1m t\u00ednh c\u1ee7a k\u1ef3 k\u00ea khai tr\u01b0\u1edbc v\u00e0 s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p theo gi\u00e1 ch\u00ednh th\u1ee9c.<\/span><\/p>\n

          b) V\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng x\u0103ng sinh h\u1ecdc s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc:<\/span><\/strong><\/h3>\n

          T\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 195\/2015\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

          \u201c…\u0110\u1ed1i v\u1edbi x\u0103ng sinh h\u1ecdc, s\u1ed1 thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 khai thu\u1ebf \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p ho\u1eb7c \u0111\u00e3 tr\u1ea3 tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb nguy\u00ean li\u1ec7u mua v\u00e0o c\u1ee7a k\u1ef3 khai thu\u1ebf tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a x\u0103ng kho\u00e1ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t x\u0103ng sinh h\u1ecdc.<\/span><\/p>\n

          …\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p s\u1ea3n xu\u1ea5t x\u0103ng E5, E10, vi\u1ec7c k\u00ea khai n\u1ed9p thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i doanh nghi\u1ec7p \u0111\u1ecfng tr\u1ee5 s\u1edf ch\u00ednh. S\u1ed1thu\u1ebf TT\u0110B ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong k\u1ef3 c\u1ee7a x\u0103ng E5, E10 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi so thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c. “<\/span><\/p>\n

          C\u0103n c\u1ee9 v\u00e0o h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng x\u0103ng sinh h\u1ecdc s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb ngu\u1ed3n x\u0103ng nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp, mua c\u1ee7a nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp ho\u1eb7c mua t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p ho\u1eb7c \u0111\u00e3 tr\u1ea3 tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t x\u0103ng sinh h\u1ecdc. S\u1ed1 thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho 1 \u0111\u01a1n v\u1ecb x\u0103ng kho\u00e1ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t x\u0103ng sinh h\u1ecdc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a k\u1ef3 khai thu\u1ebf tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/p>\n

          Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 s\u1ed1 thu\u1ebf TT\u0110B ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a nguy\u00ean li\u1ec7u d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t x\u0103ng sinh h\u1ecdc b\u00e1n ra trong k\u1ef3 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 thu\u1ebf TT\u0110B ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft sang k\u1ef3 ti\u1ebfp theo ho\u1eb7c th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u00e1n h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n

            \n
          1. \n

            V\u1ec1 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n:<\/strong><\/span><\/h2>\n<\/li>\n<\/ol>\n

            –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/span><\/p>\n

            N\u1ee3TK 156-H\u00e0ng h\u00f3a<\/span><\/p>\n

            C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

            C\u00f3 c\u00e1c TK 111, 112,331, …<\/span><\/p>\n

            \u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

            N\u1ee3TK 1388 -Ph\u1ea3i thu kh\u00e1c<\/span><\/p>\n

            C\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (s\u1ed1 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb).<\/span><\/p>\n

            –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a:<\/span><\/p>\n

            N\u1ee3 c\u00e1c TK 111, 112, 131<\/span><\/p>\n

            C\u00f3 c\u00e1c TK 511, 515, 711<\/span><\/p>\n

            C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n

            C\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p).<\/span><\/p>\n

            –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n t\u00ednh x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p trong k\u1ef3, ghi:<\/span><\/p>\n

            N\u1ee3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/p>\n

            C\u00f3 TK 1388 -Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

            B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb c\u00e1c C\u1ee5c thu\u1ebf h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh.\/.<\/span><\/p>\n\n\n\n
            N\u01a1i nh\u1eadn:<\/span><\/p>\n

            – Nh\u01b0 tr\u00ean;<\/span><\/p>\n

            – B\u1ed9 tr\u01b0\u1edfng (\u0111\u1ec3 b\/c);<\/span><\/p>\n

            – T\u1eadp\u00a0\u0111o\u00e0n x\u0103ng d\u1ea7u Vi\u1ec7t Nam;<\/span><\/p>\n

            – C\u00f4ng ty TNHH MTV d\u1ea7u kh\u00ed th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh;<\/span><\/p>\n

            – T\u1ed5ng c\u00f4ng ty d\u1ea7u Vi\u1ec7t Nam;<\/span><\/p>\n

            – TCT, V\u1ee5 C\u0110KT & KT; V\u1ee5 PC;<\/span><\/p>\n

            – L\u01b0u VT, V\u1ee5 CST (73b)<\/span><\/td>\n

            		\n

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

            TH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

            \n

            \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0V\u0169 Th\u1ecb Mai \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

             <\/p>\n

             <\/p>\n

            \n

             <\/p>\n

             <\/p>\n

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

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