{"id":30358,"date":"2017-04-10T04:44:57","date_gmt":"2017-04-10T04:44:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30358"},"modified":"2017-04-12T10:22:32","modified_gmt":"2017-04-12T10:22:32","slug":"quy-dinh-ve-viec-ke-khai-thue-doi-voi-hang-bieu-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30358","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng"},"content":{"rendered":"
\"H\u00e0ng<\/a>

H\u00e0ng bi\u1ebfu t\u1eb7ng- K\u1ebf to\u00e1n thu\u1ebf Centax<\/p><\/div>\n

Trong giao d\u1ecbch kinh doanh, nhi\u1ec1u c\u00f4ng ty s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng bi\u1ebfu\u00a0<\/span>t\u1eb7ng, ho\u1eb7c bi\u1ebfu t\u1eb7ng \u0111\u1ed1i t\u00e1c c\u1ee7a m\u00ecnh h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 khi nh\u1eadn bi\u1ebfu t\u1eb7ng v\u00e0 cho bi\u1ebfu t\u1eb7ng, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng\u00a0<\/span><\/h2>\n

1. Quy \u0111\u1ecbnh v\u1ec1\u00a0xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng<\/strong>.<\/span><\/h2>\n

– T\u1ea1i \u0111i\u1ec3m 3 kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t)\u201d.<\/em><\/span><\/p>\n

– T\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/strong> ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2.4. S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho, bi\u1ebfu, t\u1eb7ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: <\/em><\/span><\/p>\n

    \n
  1. a) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n, tr\u00ean ho\u00e1 \u0111\u01a1n ghi t\u00ean v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, ghi r\u00f5 l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/em><\/span><\/li>\n<\/ol>\n

    \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT (ho\u1eb7c ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng), tr\u00ean ho\u00e1 \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 ho\u00e1 \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.\u201d<\/em><\/span><\/p>\n

    Theo quy \u0111\u1ecbnh tr\u00ean, khi xu\u1ea5t h\u00e0ng bi\u1ebfu t\u1eb7ng, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n