{"id":31833,"date":"2021-06-09T08:17:41","date_gmt":"2021-06-09T01:17:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31833"},"modified":"2021-06-09T08:17:41","modified_gmt":"2021-06-09T01:17:41","slug":"tien-lai-vay-co-phai-xuat-hoa-don-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31833","title":{"rendered":"Ti\u1ec1n l\u00e3i vay c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng"},"content":{"rendered":"<h2 id=\"mcetoc_1dhioqrf70\">Quy \u0111\u1ecbnh ti\u1ec1n l\u00e3i vay c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng M\u1edaI NH\u1ea4T<\/h2>\n<p>Theo \u0110i\u1ec3m a Kho\u1ea3n 7 \u0110i\u1ec1u 3 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a>:<\/p>\n<p><em>\u201c\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-392014tt-btc-huong-dan-512010nd-cp-042014nd-cp-hoa-don-ban-hang-hoa-dich-vu\/\">Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/em><\/p>\n<p><em>7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 nh\u01b0 sau:<\/em><\/p>\n<p><em>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\">Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a>) nh\u01b0 sau:<\/em><\/p>\n<p><em>b) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t)&#8221;.<\/em><\/p>\n<p><strong>K\u1ebft lu\u1eadn:<\/strong>\u00a0<strong>N\u1ebfu \u0111i vay c\u1ee7a DN:<\/strong><\/p>\n<p><strong>* B\u00ean cho vay:<\/strong><\/p>\n<p>&#8211; Khi thu ti\u1ec1n l\u00e3i cho vay th\u00ec c\u00f4ng ty cho vay ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT.<\/p>\n<p>&#8211; Tr\u00ean ho\u00e1 \u0111\u01a1n ghi r\u00f5: Thu l\u00e3i ti\u1ec1n vay<\/p>\n<p>&#8211; D\u00f2ng thu\u1ebf su\u1ea5t, s\u1ed1 thu\u1ebf GTGT: Kh\u00f4ng ghi v\u00e0 g\u1ea1ch ch\u00e9o.<\/p>\n<p><strong>* B\u00ean \u0111i vay, ph\u1ea3i \u0111\u1ea3m b\u1ea3o:<\/strong><\/p>\n<p>&#8211; H\u1ee3p \u0111\u1ed3ng vay ti\u1ec1n.<\/p>\n<p>&#8211; Ch\u1ee9ng t\u1eeb giao d\u1ecbch<\/p>\n<p>&#8211; H\u00f3a \u0111\u01a1n thu ti\u1ec1n l\u00e3i vay (N\u1ebfu c\u00f3 tr\u1ea3 ti\u1ec1n l\u00e3i vay)<\/p>\n<p><strong>Ch\u00fa \u00fd:<\/strong>\u00a0N\u1ebfu DN kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau th\u00ec ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch sau:<\/p>\n<p>a) Thanh to\u00e1n b\u1eb1ng S\u00e9c;<\/p>\n<p>b) Thanh to\u00e1n b\u1eb1ng \u1ee7y nhi\u1ec7m chi \u2013 chuy\u1ec3n ti\u1ec1n;<\/p>\n<p>c) C\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t ph\u00f9 h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p><em>(Theo \u0111i\u1ec1u 4 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-092015tt-btc-huong-dan-dieu-6-nghi-dinh-2222013nd-cp\/\">Th\u00f4ng t\u01b0 09\/2015\/TT-BTC<\/a> ng\u00e0y 29\/01\/2015)<\/em><\/p>\n<p><strong>Nh\u01b0 v\u1eady:<\/strong>\u00a0Khi DN b\u1ea1n \u0111i vay ho\u1eb7c cho vay th\u00ec ph\u1ea3i chuy\u1ec3n kho\u1ea3n (kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t)<\/p>\n<p><strong>Ch\u00fa \u00fd:<\/strong>\u00a0Khi DN cho vay, m\u01b0\u1ee3n ti\u1ec1n (D\u00f9 l\u00e0 T\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n) m\u00e0 Kh\u00f4ng l\u1ea5y l\u00e3i ho\u1eb7c L\u00e3i su\u1ea5t 0%<\/p>\n<p>=&gt; C\u00f3 th\u1ec3 s\u1ebd b\u1ecb C\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf ph\u1ea3i n\u1ed9p (V\u00ec \u0111\u00e2y l\u00e0 trao \u0111\u1ed5i kh\u00f4ng theo gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng).<\/p>\n<p><em>(Theo C\u00f4ng v\u0103n 4815\/TCT-CS ng\u00e0y 18\/10\/2016 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf g\u1eedi C\u1ee5c thu\u1ebf T\u1ec9nh Gia Lai. Ho\u1eb7c theo C\u00f4ng v\u0103n 4975\/TCT-CS ng\u00e0y 26\/20\/2016 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf g\u1eedi C\u1ee5c thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh ti\u1ec1n l\u00e3i vay c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng M\u1edaI NH\u1ea4T Theo \u0110i\u1ec3m a Kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC: \u201c\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau: 7. S\u1eeda \u0111\u1ed5i, b\u1ed5..<\/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\/31833"}],"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=31833"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31833\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31833"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}