{"id":31762,"date":"2019-03-10T00:26:48","date_gmt":"2019-03-10T00:26:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31762"},"modified":"2019-03-06T09:37:40","modified_gmt":"2019-03-06T09:37:40","slug":"phu-luc-thong-tu-219-2013-tt-btc-huong-dan-luat-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31762","title":{"rendered":"Ph\u1ee5 l\u1ee5c Th\u00f4ng t\u01b0 219\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn lu\u1eadt Thu\u1ebf GTGT"},"content":{"rendered":"

PH\u1ee4 L\u1ee4C<\/span><\/b><\/p>\n

B\u1ea2NG DANH M\u1ee4C NG\u00c0NH NGH\u1ec0 T\u00cdNH THU\u1ebe GTGT THEO T\u1ef6 L\u1ec6 % TR\u00caN DOANH THU<\/span><\/p>\n

\u00a0(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/i><\/p>\n

1) Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: t\u1ef7 l\u1ec7 1%<\/span><\/b><\/p>\n

– Ho\u1ea1t \u0111\u1ed9ng b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a (tr\u1eeb gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng).<\/span><\/p>\n

2) D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 5%<\/span><\/b><\/p>\n

– D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa, kinh doanh kh\u00e1ch s\u1ea1n, nh\u00e0 ngh\u1ec9, nh\u00e0 tr\u1ecd;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 cho thu\u00ea nh\u00e0, \u0111\u1ea5t, c\u1eeda h\u00e0ng, nh\u00e0 x\u01b0\u1edfng, cho thu\u00ea t\u00e0i s\u1ea3n v\u00e0 \u0111\u1ed3 d\u00f9ng c\u00e1 nh\u00e2n kh\u00e1c;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 cho thu\u00ea kho b\u00e3i, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; B\u1ed1c x\u1ebfp h\u00e0ng h\u00f3a v\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kh\u00e1c li\u00ean quan \u0111\u1ebfn v\u1eadn t\u1ea3i nh\u01b0 kinh doanh b\u1ebfn b\u00e3i, b\u00e1n v\u00e9, tr\u00f4ng gi\u1eef ph\u01b0\u01a1ng ti\u1ec7n;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, chuy\u1ec3n ph\u00e1t th\u01b0 t\u00edn v\u00e0 b\u01b0u ki\u1ec7n;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi, \u0111\u1ea5u gi\u00e1 v\u00e0 hoa h\u1ed3ng \u0111\u1ea1i l\u00fd;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n; d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, h\u1ea3i quan;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 x\u1eed l\u00fd d\u1eef li\u1ec7u, cho thu\u00ea c\u1ed5ng th\u00f4ng tin, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, vi\u1ec5n th\u00f4ng;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u0103n ph\u00f2ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kinh doanh kh\u00e1c;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 t\u1eafm h\u01a1i, massage, karaoke, v\u0169 tr\u01b0\u1eddng, bi-a, internet, game;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 may \u0111o, gi\u1eb7t l\u00e0; C\u1eaft t\u00f3c, l\u00e0m \u0111\u1ea7u, g\u1ed9i \u0111\u1ea7u;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa kh\u00e1c bao g\u1ed3m: s\u1eeda ch\u1eefa m\u00e1y vi t\u00ednh v\u00e0 c\u00e1c \u0111\u1ed3 d\u00f9ng gia \u0111\u00ecnh;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf, gi\u00e1m s\u00e1t thi c\u00f4ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n;<\/span><\/p>\n

– C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c;<\/span><\/p>\n

– X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p).<\/span><\/p>\n

3) S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 3%<\/span><\/b><\/p>\n

– S\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a;<\/span><\/p>\n

– Khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n;<\/span><\/p>\n

– V\u1eadn t\u1ea3i h\u00e0ng h\u00f3a, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 k\u00e8m theo b\u00e1n h\u00e0ng h\u00f3a nh\u01b0 d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o, b\u1ea3o d\u01b0\u1ee1ng, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 k\u00e8m theo b\u00e1n s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c;<\/span><\/p>\n

– X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p).<\/span><\/p>\n

4) Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: t\u1ef7 l\u1ec7 2%<\/span><\/b><\/p>\n

– Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%;<\/span><\/p>\n

– Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%;<\/span><\/p>\n

– C\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea \u1edf c\u00e1c nh\u00f3m 1, 2, 3 n\u00eau tr\u00ean.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

PH\u1ee4 L\u1ee4C B\u1ea2NG DANH M\u1ee4C NG\u00c0NH NGH\u1ec0 T\u00cdNH THU\u1ebe GTGT THEO T\u1ef6 L\u1ec6 % TR\u00caN DOANH THU \u00a0(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) 1) Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: t\u1ef7 l\u1ec7 1% – Ho\u1ea1t \u0111\u1ed9ng b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a (tr\u1eeb gi\u00e1 tr\u1ecb..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31762"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31762"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31762\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31762"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}