{"id":31386,"date":"2017-12-22T00:45:40","date_gmt":"2017-12-22T00:45:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31386"},"modified":"2017-12-21T01:52:00","modified_gmt":"2017-12-21T01:52:00","slug":"cach-xu-ly-phan-thue-gia-tri-gia-tang-khi-chuyen-doi-phuong-phap-tinh-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31386","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u ho\u1eb7c b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1eeb tr\u1ef1c ti\u1ebfp sang gi\u00e1n ti\u1ebfp ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i th\u00ec ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p tr\u01b0\u1edbc \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c doanh nghi\u1ec7p x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> chia s\u1ebb v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u00a0C\u00e1ch x\u1eed l\u00fd ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/strong><\/span><\/p>\n<h2><span style=\"font-size: 12pt;\">1. Chuy\u1ec3n t\u1eeb ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp sang kh\u1ea5u tr\u1eeb<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u0110i\u1ec1u 14, kho\u1ea3n 14\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em>\u201d 14. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n sang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u00e1t sinh k\u1ec3 t\u1eeb k\u1ef3 \u0111\u1ea7u ti\u00ean k\u00ea khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, khi chuy\u1ec3n sang k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT theo h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o k\u1ec3 t\u1eeb k\u1ef3 k\u00ea khai thu\u1ebf \u0111\u1ea7u ti\u00ean theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>V\u00ed d\u1ee5 :<\/strong>\u00a0Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1eeb th\u00e1ng 1\/2015, th\u00ec ch\u1ec9 nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1eeb th\u00e1ng 1\/2015 m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf. Nh\u1eefng h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y \u0111\u00f3, kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf, m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng<\/span><\/p>\n<h2><span style=\"font-size: 12pt;\">2. Chuy\u1ec3n t\u1eeb ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf kh\u1ea5u tr\u1eeb sang tr\u1ef1c ti\u1ebfp<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u0110i\u1ec1u 14, kho\u1ea3n 14\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em>\u201d C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf khi chuy\u1ec3n sang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c t\u00ednh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u00e1t sinh trong th\u1eddi gian n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf m\u00e0 ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u00e1t sinh trong th\u1eddi gian n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 \u00a0n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em>V\u00ed d\u1ee5 63: C\u00f4ng ty TNHH A \u0111ang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf trong n\u0103m 2014, n\u0103m 2015 v\u00e0 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb ng\u00e0y 1\/1\/2016. C\u00f4ng ty TNHH A \u0111\u00e3 c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 11\/2014 \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 10\/2015 (k\u1ebft th\u00fac th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a n\u0103m 2016 v\u00e0 n\u0103m 2017), s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u00e0 350 tri\u1ec7u \u0111\u1ed3ng v\u00e0 tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 11\/2015, C\u00f4ng ty TNHH A c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty TNHH A \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf xem x\u00e9t gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf (s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u00e0 350 tri\u1ec7u \u0111\u1ed3ng); s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 11\/2015 l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c k\u1ebft chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12\/2015. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12\/2015, C\u00f4ng ty c\u00f2n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, s\u1ed1 thu\u1ebf \u0111\u00e3 k\u00ea khai\u00a0kh\u1ea5u tr\u1eeb m\u00e0 ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">T\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u ho\u1eb7c b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1eeb tr\u1ef1c ti\u1ebfp sang gi\u00e1n ti\u1ebfp ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i th\u00ec ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p tr\u01b0\u1edbc \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c doanh nghi\u1ec7p x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax chia s\u1ebb..<\/p>\n","protected":false},"author":7,"featured_media":14649,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4207,4573,4574,4575],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31386"}],"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=31386"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31386\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14649"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31386"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}