{"id":29999,"date":"2017-03-03T02:40:04","date_gmt":"2017-03-03T02:40:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29999"},"modified":"2017-03-06T01:14:00","modified_gmt":"2017-03-06T01:14:00","slug":"cong-van-so-7062btc-tct-vv-thue-gtgt-doi-voi-san-pham-trong-trot-chan-nuoi-thuy-san-hai-san-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29999","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 7062\/BTC-TCT V\/v thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————-<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 7062\/BTC-TCT<\/span>
\n V\/v thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n.<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 29 th\u00e1ng 05 n\u0103m 2014<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

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

B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n v\u00e0 ph\u1ea3n \u00e1nh c\u1ee7a m\u1ed9t s\u1ed1 C\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, \u0111\u1ec3 th\u1ed1ng nh\u1ea5t th\u1ef1c hi\u1ec7n, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 3 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 20\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0111) S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d.<\/span><\/p>\n

T\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn n\u1ed9i dung tr\u00ean nh\u01b0 sau:<\/span><\/p>\n

\u201c5. Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. Tr\u00ean h\u00f3a \u0111\u01a1n GTGT, ghi d\u00f2ng gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf GTGT kh\u00f4ng ghi, g\u1ea1ch b\u1ecf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 5% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

H\u1ed9, c\u00e1 nh\u00e2n kinh doanh, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT khi b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu\u201d.<\/span><\/p>\n

T\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% nh\u01b0 sau:<\/span><\/p>\n

\u201c7. Th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i; l\u00e2m s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i, tr\u1eeb g\u1ed7, m\u0103ng v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng g\u1ed3m c\u00e1c lo\u1ea1i th\u1ef1c ph\u1ea9m ch\u01b0a \u0111\u01b0\u1ee3c l\u00e0m ch\u00edn ho\u1eb7c ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c, ch\u1ec9 s\u01a1 ch\u1ebf d\u01b0\u1edbi d\u1ea1ng l\u00e0m s\u1ea1ch, b\u00f3c v\u1ecf, c\u1eaft, \u0111\u00f4ng l\u1ea1nh, ph\u01a1i kh\u00f4 m\u00e0 qua s\u01a1 ch\u1ebf v\u1eabn c\u00f2n l\u00e0 th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng nh\u01b0 th\u1ecbt gia s\u00fac, gia c\u1ea7m, t\u00f4m, cua, c\u00e1 v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c ph\u1ea9m \u0111\u00e3 qua t\u1ea9m \u01b0\u1edbp gia v\u1ecb th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%\u201d.<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c h\u01b0\u1edbng d\u1eabn tr\u00ean, t\u1eeb 1\/1\/2014, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% v\u00e0 th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT.<\/span><\/p>\n

V\u00ed d\u1ee5 c\u00e1c s\u1ea3n ph\u1ea9m sau \u0111\u00e2y l\u00e0 s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i:<\/span><\/p>\n

1. T\u00f4m nguy\u00ean li\u1ec7u (ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng) – l\u00e0m s\u1ea1ch – \u0111\u1ec3 nguy\u00ean con ho\u1eb7c l\u1eb7t \u0111\u1ea7u, b\u00f3c v\u1ecf (x\u1ebb l\u01b0ng, r\u00fat tim\u2026), c\u1eaft b\u1ee5ng, \u00e9p du\u1ed7i th\u1eb3ng – x\u1ebfp v\u00e0o v\u1ec9 – h\u00fat ch\u00e2n kh\u00f4ng – \u0111\u00f4ng l\u1ea1nh.<\/span><\/p>\n

2. M\u1ef1c t\u01b0\u01a1i – l\u00e0m s\u1ea1ch – ph\u00e2n lo\u1ea1i – c\u1eaft kh\u00fac, x\u1ebfp khu\u00f4n – c\u1ea5p \u0111\u00f4ng – \u0111\u00f3ng g\u00f3i – xu\u1ea5t b\u00e1n.<\/span><\/p>\n

3. C\u00e1 file; t\u00f4m, c\u00e1 c\u1ea5p \u0111\u00f4ng.<\/span><\/p>\n

4. H\u1ea1t \u0111i\u1ec1u t\u01b0\u01a1i – ph\u01a1i – h\u1ea1t \u0111i\u1ec1u kh\u00f4 – s\u00e0ng, h\u1ea5p, c\u1eaft t\u00e1ch – s\u1ea5y kh\u00f4 – b\u00f3c v\u1ecf l\u1ee5a – hun tr\u00f9ng – \u0111\u00f3ng th\u00f9ng.<\/span><\/p>\n

5. L\u00faa (th\u00f3c) xay x\u00e1t ra g\u1ea1o – g\u1ea1o \u0111\u00e3 qua c\u00f4ng \u0111o\u1ea1n \u0111\u00e1nh b\u00f3ng.<\/span><\/p>\n

6. S\u1ea3n ph\u1ea9m c\u00e1m, t\u1ea5m, tr\u1ea5u \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb qu\u00e1 tr\u00ecnh xay x\u00e1t th\u00f3c \u0111\u01b0\u1ee3c coi l\u00e0 s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng ho\u1eb7c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c.<\/span><\/p>\n

7. Ph\u1ebf ph\u1ea9m, ph\u1ee5 ph\u1ea9m c\u1ee7a s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n nh\u01b0 t\u1ea5m; tr\u1ea5u; \u0111\u1ea7u t\u00f4m; v\u1ecf t\u00f4m; \u0111\u1ea7u c\u00e1; x\u01b0\u01a1ng c\u00e1; n\u1ed9i t\u1ea1ng v\u00e0 ph\u1ebf ph\u1ea9m thu \u0111\u01b0\u1ee3c sau gi\u1ebft m\u1ed5 kh\u00e1c c\u1ee7a \u0111\u1ed9ng v\u1eadt; m\u1ee1 t\u01b0\u01a1i; \u2026 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i c\u0169ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 bi\u1ebft v\u00e0 t\u1ed5 ch\u1ee9c th\u00f4ng b\u00e1o \u0111\u1ebfn t\u1eebng doanh nghi\u1ec7p c\u00f3 li\u00ean quan tr\u00ean \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t; qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh, \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft, h\u01b0\u1edbng d\u1eabn k\u1ecbp th\u1eddi.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
\u00a0<\/i><\/b>N\u01a1i nh\u1eadn:
\n<\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span>
\n – \u0110\/c B\u1ed9 tr\u01b0\u1edfng (\u0111\u1ec3 b\u00e1o c\u00e1o);<\/span>
\n – Danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p k\u00e8m theo;<\/span>
\n – V\u1ee5 CST, PC-BTC, TCHQ;<\/span>
\n – C\u00e1c V\u1ee5 \u0111\u01a1n v\u1ecb thu\u1ed9c TCT;<\/span>
\n – L\u01b0u: VT, TCT (CS (4b)).<\/span><\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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