{"id":30587,"date":"2017-05-29T06:35:26","date_gmt":"2017-05-29T06:35:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30587"},"modified":"2018-02-24T01:47:40","modified_gmt":"2018-02-24T01:47:40","slug":"kinh-doanh-khong-dung-nganh-nghe-tren-giay-dkkd","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30587","title":{"rendered":"Kinh doanh kh\u00f4ng \u0111\u00fang ng\u00e0nh ngh\u1ec1 tr\u00ean gi\u1ea5y \u0110KKD."},"content":{"rendered":"
\"Kinh<\/a>

Kinh doanh kh\u00f4ng \u0111\u00fang ngh\u00e0nh ngh\u1ec1 tr\u00ean gi\u1ea5y \u0110KKD.<\/p><\/div>\n

Nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u00fang ng\u00e0nh ngh\u1ec1 khi tr\u00ean gi\u1ea5y \u0110KKD. Nh\u1eefng doanh nghi\u1ec7p n\u00e0y \u0111\u1ec1u lo l\u1eafng s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf ph\u1ea1t, ho\u1eb7c kh\u00f4ng cho kh\u1ea5u tr\u1eeb thu\u1ebf, hay t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed \u0111\u1ea7u v\u00e0o c\u1ee7a nh\u1eefng ho\u1ea1t \u0111\u1ed9ng n\u00e0y. Centax s\u1ebd chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

Kinh doanh kh\u00f4ng \u0111\u00fang ngh\u00e0nh ngh\u1ec1 tr\u00ean gi\u1ea5y \u0110KKD.<\/span><\/h2>\n

1. Quy \u0111\u1ecbnh\u00a0x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u00e1t, bu\u00f4n b\u00e1n h\u00e0ng gi\u1ea3, h\u00e0ng c\u1ea5m v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/span><\/strong><\/h2>\n

\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 185\/2013\/N\u0110-CP quy \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n h<\/span>\u00e0nh vi vi ph\u1ea1m v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh nh\u01b0 sau:<\/span><\/span><\/p>\n

1.Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kinh doanh kh\u00f4ng \u0111\u00fang ng\u00e0nh ngh\u1ec1, m\u1eb7t h\u00e0ng, \u0111\u1ecba \u0111i\u1ec3m kinh doanh ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/em><\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 kh\u00f4ng c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh.<\/span><\/em><\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh khi \u0111\u00e3 b\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00ecnh ch\u1ec9 kinh doanh ho\u1eb7c thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/em><\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n g\u1ea5p hai l\u1ea7n m\u1ee9c ti\u1ec1n ph\u1ea1t quy \u0111\u1ecbnh t\u1eeb kho\u1ea3n 1 \u0111\u1ebfn kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 h\u1ea1n ch\u1ebf kinh doanh, kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.”<\/span><\/em><\/span><\/p>\n

\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 124\/2015\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1ed5 sung\u00a0<\/b>\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 185\/2013\/N\u0110-CP quy \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n h<\/span>\u00e0nh vi vi ph\u1ea1m v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh nh\u01b0 sau:<\/span><\/span><\/p>\n

“1. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u00fang \u0111\u1ecba \u0111i\u1ec3m, tr\u1ee5 s\u1edf ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh<\/span>.<\/span><\/em><\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ed9 kinh doanh m\u00e0 kh\u00f4ng c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh theo quy \u0111\u1ecbnh<\/span>.<\/span><\/em><\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c doanh nghi\u1ec7p m\u00e0 kh\u00f4ng c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh<\/span>.<\/span><\/em><\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh trong th\u1eddi gian b\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh<\/span>.<\/span><\/em><\/span><\/p>\n

5. Ph\u1ea1t ti\u1ec1n g\u1ea5p hai l\u1ea7n m\u1ee9c ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1eeb Kho\u1ea3n 1 \u0111\u1ebfn Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p kinh doanh ng\u00e0nh, ngh\u1ec1 thu\u1ed9c danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/span>.\u201d<\/span><\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 124\/2015\/N\u0110-CP \u0111\u00e3 b\u00e3i b\u1ecf ph\u1ea7n ph\u1ea1t do vi ph\u1ea1m: “\u0111\u1ed1i v\u1edbi h\u00e0nh vi kinh doanh kh\u00f4ng \u0111\u00fang ng\u00e0nh ngh\u1ec1, m\u1eb7t h\u00e0ng, \u0111\u1ecba \u0111i\u1ec3m kinh doanh ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.”<\/span><\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady vi\u1ec7c\u00a0Kinh doanh kh\u00f4ng \u0111\u00fang ngh\u00e0nh ngh\u1ec1 tr\u00ean gi\u1ea5y \u0110KKD kh\u00f4ng\u00a0ph\u1ea3i l\u00e0 h\u00e0nh vi b\u1ecb c\u1ea5m, v\u00e0 kh\u00f4ng c\u00f2n b\u1ecb ph\u1ea1t.<\/span><\/p>\n

2. H\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c kinh doanh kh\u00f4ng \u0111\u00fang ngh\u00e0nh ngh\u1ec1 tr\u00ean gi\u1ea5y \u0110KKD.<\/span><\/strong><\/h2>\n

C\u00f4ng V\u0103n 1378\/TCT-KK ng\u00e0y 14\/04\/2015 <\/a>c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra kh\u00f4ng \u0111\u00fang ng\u00e0nh ngh\u1ec1, c\u00f3 h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n

“\u0110\u1ed1i v\u1edbi vi\u1ec7c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh (cho thu\u00ea v\u0103n ph\u00f2ng) kh\u00f4ng thu\u1ed9c ng\u00e0nh ngh\u1ec1 ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/p>\n

C\u0103n c\u1ee9,\u00a0<\/span>Kho\u1ea3n 14, \u0110i\u1ec1u 14, Kho\u1ea3n 1, 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC ng\u00e0y 11\/01\/2012; Kho\u1ea3n 15 \u00a0\u0110i\u1ec1u 14, Kho\u1ea3n 1,2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o quy \u0111\u1ecbnh:<\/span><\/span><\/p>\n

“14. C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p:<\/i><\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n GTGT s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng ghi thu\u1ebf GTGT (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c d\u00f9ng ho\u00e1 \u0111\u01a1n GTGT ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT);<\/i><\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n;<\/i><\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u n\u00e0y);<\/i><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n<\/i>, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT gi\u1ea3, h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a, h\u00f3a \u0111\u01a1n kh\u1ed1ng (kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00e8m theo), H\u00f3a \u0111\u01a1n ghi gi\u00e1 tr\u1ecb kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua, b\u00e1n ho\u1eb7c trao \u0111\u1ed5i. <\/i>“;<\/span><\/p>\n

“1 .C\u00f3 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/i><\/span><\/p>\n

2. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i<\/span><\/i> tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT <\/i>“<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH Vinkems kinh doanh ng\u00e0nh, ngh\u1ec1 kh\u00f4ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh th\u00ec \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf t\u1ec9nh T\u00e2y Ninh ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh n\u1ebfu tr\u01b0\u1eddng h\u1ee3p ng\u00e0nh, ngh\u1ec1 kinh doanh c\u1ee7a C\u00f4ng ty kh\u00f4ng ph\u1ea3i l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c ng\u00e0nh, ngh\u1ec1 b\u1ecb c\u1ea5m kinh doanh th\u00ec th\u1ed1ng nh\u1ea5t v\u1edbi \u0111\u1ec1 xu\u1ea5t t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 297\/CT-TTr\u00a0ng\u00e0y 26\/01\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh T\u00e2y Ninh, c\u1ee5 th\u1ec3: ch\u1ea5p nh\u1eadn vi\u1ec7c k\u00ea khai thu\u1ebf GTGT\u00a0\u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh ng\u00e0nh, ngh\u1ec1 kh\u00f4ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a C\u00f4ng ty TNHH Vinkems. C\u1ee5c Thu\u1ebf t\u1ec9nh T\u00e2y Ninh h\u01b0\u1edbng d\u1eabn C\u00f4ng ty b\u1ed5 sung \u00a0ng\u00e0nh, ngh\u1ec1 theo quy \u0111\u1ecbnh.”<\/span><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty xu\u1ea5t h\u00f3a \u0111\u01a1n kinh doanh kh\u00f4ng \u0111\u00fang ng\u00e0nh ngh\u1ec1 tr\u00ean gi\u1ea5y \u0110KKD, n\u1ebfu ng\u00e0nh ngh\u1ec1 \u0111\u00f3 kh\u00f4ng thu\u1ed9c ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, ho\u1eb7c \u00a0b\u1ecb c\u1ea5m \u00a0kinh doanh th\u00ec:<\/span><\/p>\n