{"id":31351,"date":"2017-11-20T01:43:42","date_gmt":"2017-11-20T01:43:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31351"},"modified":"2017-11-20T01:43:42","modified_gmt":"2017-11-20T01:43:42","slug":"noi-dung-thong-tu-93-2017-tt-btc-ke-toan-centax","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31351","title":{"rendered":"N\u1ed9i dung Th\u00f4ng t\u01b0 93\/2017\/TT-BTC"},"content":{"rendered":"

Ng\u00e0y 19\/9\/2017, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1<\/span>
\n93\/2017\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3, Kho\u1ea3n 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1<\/span>
\n219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0<\/span>
\ns\u1ed1 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/8\/2014) v\u00e0 b\u00e3i b\u1ecf Kho\u1ea3n 7 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0<\/span>
\ns\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u1ea3i c\u00e1ch th\u1ee7<\/span>
\nt\u1ee5c h\u00e0nh ch\u00ednh trong vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/span>
\nGTGT nh\u1eb1m t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p.<\/span><\/h2>\n

Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 05\/11\/2017.<\/span><\/p>\n

Theo \u0111\u00f3 nh\u1eefng n\u1ed9i dung m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC ng\u00e0y<\/span>
\n9\/9\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n

– B\u1ecf h\u01b0\u1edbng d\u1eabn n\u1ed9p M\u1eabu 06\/GTGT \u0111\u1ec3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng thu\u1ebf GTGT theo<\/span>
\nph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp v\u00e0 c\u01a1 s\u1edf<\/span>
\nkinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi m\u1ed9t t\u1ef7<\/span>
\n\u0111\u1ed3ng.<\/span><\/p>\n

Tr\u01b0\u1edbc \u0111\u00e2y:C\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp v\u00e0 c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t<\/span>
\n\u0111\u1ed9ng c\u00f3 doanh thu ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng ph\u1ea3i g\u1eedi M\u1eabu 06\/GTGT<\/span>
\n\u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u0103ng \u00e1p d\u1ee5ng thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p kh\u00f4ng g\u1eedi M\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec k\u00ea khai thu\u1ebf<\/span>
\nGTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

– B\u1ecf h\u01b0\u1edbng d\u1eabn n\u1ed9p M\u1eabu 06\/GTGT khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT.<\/span><\/p>\n

Tr\u01b0\u1edbc \u0111\u00e2y: Khi chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb<\/span>
\ngia t\u0103ng (t\u1eeb ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp sang ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ng\u01b0\u1ee3c<\/span>
\nl\u1ea1i) th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i n\u1ed9p M\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

– B\u1ed5 sung h\u01b0\u1edbng d\u1eabn Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u1ee7a c\u01a1 s\u1edf kinh doanh<\/span>
\nx\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11<\/span>
\nTh\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c<\/span>
\ns\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/8\/2014<\/span>
\nv\u00e0 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span><\/p>\n

Nh\u01b0 v\u1eady, k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c:<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u0103n c\u1ee9 theo H\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\nGTGT do c\u01a1 s\u1edf kinh doanh g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf, c\u1ee5 th\u1ec3:<\/span><\/p>\n

+ N\u1ebfu c\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u<\/span>
\ntr\u1eeb th\u00ec g\u1eedi T\u1edd khai thu\u1ebf GTGT M\u1eabu s\u1ed1 01\/GTGT, 02\/GTGT \u0111\u1ebfn c\u01a1 quan<\/span>
\nthu\u1ebf.<\/span><\/p>\n

+ N\u1ebfu c\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec g\u1eedi<\/span>
\nT\u1edd khai thu\u1ebf GTGT M\u1eabu s\u1ed1 03\/GTGT, 04\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

 <\/p>\n

Gi\u1edbi thi\u1ec7u d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n Centax<\/span><\/h1>\n

K\u1ebf To\u00e1n Centax<\/a>\u00a0mang \u0111\u1ebfn cho kh\u00e1ch h\u00e0ng g\u00f3i\u00a0D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong>,\u00a0Quy\u1ebft to\u00e1n thu\u1ebf<\/strong>,\u00a0T\u01b0 v\u1ea5n t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/strong>\u00a0uy t\u00edn, chuy\u00ean nghi\u1ec7p, m\u1ee9c gi\u00e1 h\u1ee3p l\u00fd.\u00a0V\u1edbi mong mu\u1ed1n h\u1ed7 tr\u1ee3 Qu\u00fd doanh nghi\u1ec7p r\u00fat ng\u1eafn kho\u1ea3ng th\u1eddi gian, gi\u1ea3m t\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u chi ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 k\u1ebf to\u00e1n c\u1ee7a Qu\u00fd doanh nghi\u1ec7p ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt… Xem chi ti\u1ebft<\/a><\/p>\n

 <\/p>\n

D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n T\u00e0i ch\u00ednh – K\u1ebf to\u00e1n – Thu\u1ebf<\/span><\/h1>\n