{"id":30010,"date":"2017-03-07T23:35:23","date_gmt":"2017-03-07T23:35:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30010"},"modified":"2017-03-07T23:35:51","modified_gmt":"2017-03-07T23:35:51","slug":"san-pham-so-che-thong-thuong-khong-ke-khai-chiu-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30010","title":{"rendered":"S\u1ea3n ph\u1ea9m s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng kh\u00f4ng k\u00ea khai ch\u1ecbu thu\u1ebf"},"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\/03\/S\u1ea3n-ph\u1ea9m-s\u01a1-ch\u1ebf.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-30041\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/S\u1ea3n-ph\u1ea9m-s\u01a1-ch\u1ebf-300x179.jpg\" alt=\"S\u1ea3n ph\u1ea9m s\u01a1 ch\u1ebf\" width=\"300\" height=\"179\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/S\u1ea3n-ph\u1ea9m-s\u01a1-ch\u1ebf-300x179.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/S\u1ea3n-ph\u1ea9m-s\u01a1-ch\u1ebf.jpg 410w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf GTGT, nh\u1eefng s\u1ea3n ph\u1ea9m n\u00f4ng, l\u00e2m, th\u1ee7y, h\u1ea3i s\u1ea3n qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf. V\u1eady th\u1ebf n\u00e0o \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ea3n ph\u1ea9m s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng kh\u00f4ng k\u00ea khai ch\u1ecbu thu\u1ebf<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. 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><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i kho\u1ea3n 5 \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> quy \u0111\u1ecbnh\u00a0nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">\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><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>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<\/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, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng k\u00ea khai ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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: B\u00e1n cho c\u00e1c\u00a0<span lang=\"VI\">doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/span><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u \u00fd: N\u1ebfu k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp: th\u00ec v\u1eabn t\u00ednh 1% tr\u00ean doanh thu<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Th\u1ebf n\u00e0o l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/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 7062\/BTC-TCT\u00a0<i>c<\/i>\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, th\u00ec nh\u1eefng s\u1ea3n ph\u1ea9m sau \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">&#8220;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><\/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\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) &#8211; l\u00e0m s\u1ea1ch &#8211; \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 &#8211; x\u1ebfp v\u00e0o v\u1ec9 &#8211; h\u00fat ch\u00e2n kh\u00f4ng &#8211; \u0111\u00f4ng l\u1ea1nh.<\/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\">2. M\u1ef1c t\u01b0\u01a1i &#8211; l\u00e0m s\u1ea1ch &#8211; ph\u00e2n lo\u1ea1i &#8211; c\u1eaft kh\u00fac, x\u1ebfp khu\u00f4n &#8211; c\u1ea5p \u0111\u00f4ng &#8211; \u0111\u00f3ng g\u00f3i &#8211; xu\u1ea5t b\u00e1n.<\/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\">3. C\u00e1 file; t\u00f4m, c\u00e1 c\u1ea5p \u0111\u00f4ng.<\/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\">4. H\u1ea1t \u0111i\u1ec1u t\u01b0\u01a1i &#8211; ph\u01a1i &#8211; h\u1ea1t \u0111i\u1ec1u kh\u00f4 &#8211; s\u00e0ng, h\u1ea5p, c\u1eaft t\u00e1ch &#8211; s\u1ea5y kh\u00f4 &#8211; b\u00f3c v\u1ecf l\u1ee5a &#8211; hun tr\u00f9ng &#8211; \u0111\u00f3ng th\u00f9ng.<\/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\">5. L\u00faa (th\u00f3c) xay x\u00e1t ra g\u1ea1o &#8211; g\u1ea1o \u0111\u00e3 qua c\u00f4ng \u0111o\u1ea1n \u0111\u00e1nh b\u00f3ng.<\/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\">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><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">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.&#8221;<\/span><\/em><\/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 C\u00f4ng v\u0103n s\u1ed1\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-7062btc-tct-vv-thue-gtgt-doi-voi-san-pham-trong-trot-chan-nuoi-thuy-san-hai-san-2\/\">7062\/BTC-TCT<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf GTGT, nh\u1eefng s\u1ea3n ph\u1ea9m n\u00f4ng, l\u00e2m, th\u1ee7y, h\u1ea3i s\u1ea3n qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf. V\u1eady th\u1ebf n\u00e0o \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft: S\u1ea3n ph\u1ea9m s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng..<\/p>\n","protected":false},"author":7,"featured_media":30041,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4193,4194],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30010"}],"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=30010"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30010\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30041"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30010"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}