{"id":30504,"date":"2017-05-11T06:40:41","date_gmt":"2017-05-11T06:40:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30504"},"modified":"2017-05-06T07:13:15","modified_gmt":"2017-05-06T07:13:15","slug":"quy-dinh-ve-tien-ho-tro-van-chuyen","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30504","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n."},"content":{"rendered":"<div id=\"attachment_27789\" style=\"width: 219px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/\u1ea4n-\u0111\u1ecbnh-thu\u1ebf-_-K\u1ebf-to\u00e1n-Centax.jpg\"><img aria-describedby=\"caption-attachment-27789\" decoding=\"async\" loading=\"lazy\" class=\" wp-image-27789\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/\u1ea4n-\u0111\u1ecbnh-thu\u1ebf-_-K\u1ebf-to\u00e1n-Centax-300x225.jpg\" alt=\"Ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n-ke-toan-centax\" width=\"209\" height=\"157\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/\u1ea4n-\u0111\u1ecbnh-thu\u1ebf-_-K\u1ebf-to\u00e1n-Centax-300x225.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/\u1ea4n-\u0111\u1ecbnh-thu\u1ebf-_-K\u1ebf-to\u00e1n-Centax.jpg 800w\" sizes=\"(max-width: 209px) 100vw, 209px\" \/><\/a><p id=\"caption-attachment-27789\" class=\"wp-caption-text\">Ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n-ke-toan-centax<\/p><\/div>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 ti\u1ec1n v\u1eadn chuy\u1ec3n cho nh\u00e0 ph\u00e2n ph\u1ed1i, ho\u1eb7c kh\u00e1ch h\u00e0ng c\u1ee7a m\u00ecnh. Vi\u1ec7c h\u1ed7 tr\u1ee3 ti\u1ec1n v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 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\u1edbi c\u00e1c b\u1ea1n 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 ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n.<\/span><\/h2>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Thu\u1ebf GTGT v\u1ec1 ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n.<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 Kho\u1ea3n 1 \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>v\u1ec1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft, \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ebfn nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ebfn nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec i\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8230;Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u01b0 s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. \u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n l\u00e0 m\u1ed9t kho\u1ea3n h\u1ed7 tr\u1ee3, th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng ph\u1ea3i k\u00ea khai ch\u1ecbu thu\u1ebf GTGT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean chi ti\u1ec1n l\u1eadp ch\u1ee9ng t\u1eeb li\u00ean quan v\u00e0 phi\u1ebfu chi<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean nh\u1eadn ti\u1ec1n l\u1eadp phi\u1ebfu thu<\/span><\/li>\n<\/ul>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.\u00a0Thu\u1ebf TNDN v\u1ec1 ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n.<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u0103n c\u1ee9 \u0110i\u1ec1u 4 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> \u00a0nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u201c<em>\u0110i\u1ec1u 6. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/li>\n<\/ol>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh l\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i <a href=\"http:\/\/30483\">C\u00f4ng v\u0103n 24857\/CT-TTHT<\/a> c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 n\u1ed9i v\u1ec1 kho\u1ea3n chi h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n cho nh\u00e0 ph\u00e2n ph\u1ed1i, ghi r\u00f5:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8220;<em>&#8230;kho\u1ea3n chi h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ebfn n\u00eau tr\u00ean \u0111\u01b0\u1ee3c thanh to\u00e1n cho nh\u00e0 ph\u00e2n ph\u1ed1i b\u1eb1ng c\u00e1ch b\u00f9 tr\u1eeb v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mua v\u00e0o c\u1ee7a nh\u00e0 ph\u00e2n ph\u1ed1i ho\u1eb7c thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo h\u00ecnh th\u1ee9c \u1ee7y nhi\u1ec7m chi v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, c\u00f3 bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn chi ph\u00ed h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n gi\u1eefa hai b\u00ean th\u00ec c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00edn v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT BTC ng\u00e0y 22\/6\/2015 c\u1ee7 B\u1ed9 T\u00e0i ch\u00ednh.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, kho\u1ea3n chi h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n cho nh\u00e0 ph\u00e2n ph\u1ed1i, n\u1ebfu \u0111\u1ee7 c\u00e1c h\u1ed3 s\u01a1 gi\u1ea5y t\u1edd nh\u01b0 tr\u00ean, s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o <a href=\"http:\/\/30483\">C\u00f4ng v\u0103n 24857\/CT-TTHT<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. Quan \u0111i\u1ec3m c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n.<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0169ng v\u1ec1 ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n, T\u1ed5ng c\u1ee5c thu\u1ebf c\u00f3 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn kh\u00e1c h\u1eb3n quan \u0111i\u1ec3m c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-2\/\">C\u00f4ng v\u0103n s\u1ed1 208\/TCT-DNL V\/v: thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n h\u1ed7 tr\u1ee3 c\u01b0\u1edbc v\u1eadn chuy\u1ec3n.<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/khoan-ho-tro-van-chuyen-co-phai-ke-khai-chiu-thue-gtgt-khong\/\">Kho\u1ea3n h\u1ed7 tr\u1ee3 v\u1eadn chuy\u1ec3n c\u00f3 ph\u1ea3i k\u00ea khai ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 ti\u1ec1n v\u1eadn chuy\u1ec3n cho nh\u00e0 ph\u00e2n ph\u1ed1i, ho\u1eb7c kh\u00e1ch h\u00e0ng c\u1ee7a m\u00ecnh. Vi\u1ec7c h\u1ed7 tr\u1ee3 ti\u1ec1n v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh 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: Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n h\u1ed7 tr\u1ee3..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4272,4273],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30504"}],"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=30504"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30504\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30504"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}