{"id":4448,"date":"2015-07-26T01:54:26","date_gmt":"2015-07-26T01:54:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4448"},"modified":"2016-05-09T08:18:39","modified_gmt":"2016-05-09T08:18:39","slug":"cach-ke-khai-va-nop-thue-vang-lai-ngoai-tinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4448","title":{"rendered":"C\u00e1ch k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-4455\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cach-ke-khai-thue-vang-lai-ngoai-tinh-2.jpg\" alt=\"C\u00e1ch k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh - \u1ea3nh ch\u00ednh\" width=\"201\" height=\"151\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cach-ke-khai-thue-vang-lai-ngoai-tinh-2.jpg 500w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cach-ke-khai-thue-vang-lai-ngoai-tinh-2-300x225.jpg 300w\" sizes=\"(max-width: 201px) 100vw, 201px\" \/><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong><em>C\u00f4ng ty b\u1ea1<\/em><\/strong><strong><em>n c\u00f3 c\u01a1<\/em><\/strong><strong><em> s\u1edf<\/em><\/strong><strong><em> s\u1ea3<\/em><\/strong><strong><em>n xu\u1ea5<\/em><\/strong><strong><em>t ngo\u1ea1<\/em><\/strong><strong><em>i t\u1ec9<\/em><\/strong><strong><em>nh, hay c\u00f3 b\u00e1n h\u00e0ng ngo\u1ea1<\/em><\/strong><strong><em>i t\u1ec9<\/em><\/strong><strong><em>nh kh\u00f4ng? B\u1ea1<\/em><\/strong><strong><em>n tham kh\u1ea3<\/em><\/strong><strong><em>o c\u00e1c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u00e3ng l\u1ea1i ngo\u1ea1i t\u1ec9nh\u00a0\u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>Theo \u0111i\u1ec1u 2 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 11 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT v\u00e3ng lai nh\u01b0 sau:<\/strong><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt; color: #000000;\">1\/ Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u00f3ng thu\u1ebf v\u00e3ng lai<\/span><\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00e1c t\u1ec9nh, nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n , kh\u00f4ng k\u00ea khai thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh, m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt; color: #000000;\">2\/ H\u1ed3 s\u01a1 n\u1ed9p thu\u1ebf v\u00e3ng lai<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 c\u01a1 s\u1edf kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u01a1n xin khai v\u00e0 n\u1ed9p thu\u1ebf GTGT v\u00e3ng lai cho ho\u1ea1t \u0111\u1ed9ng SXKD t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">H\u1ee3p \u0111\u1ed3ng 2 b\u1ea3n c\u00f4ng ch\u1ee9ng.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Gi\u1ea5y ph\u00e9p KD, \u0111\u0103ng k\u00fd MST (c\u00f4ng ch\u1ee9ng).<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Khai thu\u1ebf GTGT v\u00e3ng lai (M\u1eabu 05\/GTGT th\u00f4ng t\u01b0 156\/2013\/TT-BTC)<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">N\u1ed9p thu\u1ebf theo h\u1ed3 s\u01a1 k\u00ea khai v\u00e0o t\u00e0i kho\u1ea3n 7111 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ti\u1ec1n thu\u1ebf v\u00e3ng lai<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh v\u1ec1 n\u01a1i n\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p thu\u1ebf v\u00e3ng lai<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">H\u1ed3 s\u01a1 khai thu\u1ebf v\u00e3ng lai \u0111\u01b0\u1ee3c n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh doanh thu. N\u1ebfu ph\u00e1t sinh nhi\u1ec1u l\u1ea7n trong m\u1ed9t th\u00e1ng th\u00ec c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd v\u1edbi Chi c\u1ee5c Thu\u1ebf n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 chuy\u1ec3n sang n\u1ed9p theo th\u00e1ng<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt; color: #000000;\">3\/ C\u00e1ch t\u00ednh thu\u1ebf v\u00e3ng lai<\/span><\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u00ednh tr\u00ean doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra ho\u1eb7c ti\u00eau th\u1ee5 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">2% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%)<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">1% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%) tr\u00ean doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra ho\u1eb7c ti\u00eau th\u1ee5 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt; color: #000000;\">4\/ M\u1ee9c doanh thu ph\u1ea3i \u0111\u00f3ng thu\u1ebf v\u00e3ng lai<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 26\/2015\/TT-BTC, m\u1ee9c doanh thu \u0111\u1ed1ng thu\u1ebf v\u00e3ng lai l\u00e0 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh \u00a0bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt; color: #000000;\">5\/ C\u00e1c b\u01b0\u1edbc k\u00ea khai thu\u1ebf v\u00e3ng lai<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u01b0\u1edbc 1: K\u00ea khai t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 doanh thu v\u00e3ng lai<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">V\u00e0o ph\u1ea7n m\u1ec1m HTKK c\u1ee7a C\u00f4ng ty, m\u1edf T\u1edd khai thu\u1ebf GTGT KD ngo\u1ea1i t\u1ec9nh ( 05\/GTGT)<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">K\u00ea khai v\u00e0 n\u1ed9p t\u1edd khai 05\/GTGT cho c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 doanh thu v\u00e3ng lai<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 thu\u1ebf tr\u00ean T\u1edd khai 05\/GTGT, n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 doanh thu v\u00e3ng lai<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u01b0\u1edbc 2: K\u00ea khai t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 t\u1edd khai, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e3ng lai, k\u00ea khai v\u00e0o T\u1edd khai 01\/GTGT c\u1ee7a c\u00f4ng ty nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">V\u00e0o ph\u1ea7n m\u1ec1m HTKK c\u1ee7a C\u00f4ng ty, m\u1edf T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb ( 01\/GTGT)<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">M\u1edf ph\u1ee5 l\u1ee5c 01-5\/GTGT, k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e3ng lai \u0111\u00e3 n\u1ed9i<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Click v\u00e0o n\u00fat \u2018Ghi\u201d tr\u00ean t\u1edd khai,<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ph\u1ea7n m\u1ec1m HTKK s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e3ng lai \u0111\u00e3 n\u1ed9p v\u00e0o t\u1edd khai 01\/GTGT \u1edf Ch\u1ec9 ti\u00eau (39): <em>Thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p \u1edf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">S\u1ed1 thu\u1ebf v\u00e3ng lai \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p k\u1ef3 c\u1ee7a C\u00f4ng ty<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-4454 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cach-ke-khai-thue-vang-lai-ngoai-tinh-1.png\" alt=\"C\u00e1ch k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh - c\u00e1ch k\u00ea khai\" width=\"1024\" height=\"273\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cach-ke-khai-thue-vang-lai-ngoai-tinh-1.png 1024w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cach-ke-khai-thue-vang-lai-ngoai-tinh-1-300x80.png 300w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/span><\/p>\n<p><span style=\"text-decoration: underline; color: #ff0000; font-size: 14pt; font-family: helvetica, arial, sans-serif;\"><strong>L\u01b0u \u00fd :<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ch\u1ec9 khi \u0111\u00e3 n\u1ed9p thu\u1ebf v\u00e3ng lai, v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf m\u1edbi k\u00ea khai v\u00e0o ph\u1ee5 l\u1ee5c 01-5\/GTGT c\u1ee7a T\u1edd khai 01\/GTGT<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Khi C\u00f4ng ty kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong k\u1ef3, th\u00ec ti\u1ec1n n\u1ed9p thu\u1ebf v\u00e3ng lai s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><em>\u0110\u1ec3 c\u00e1c b\u1ea1n n\u1eafm r\u00f5\u00a0h\u01a1n qui \u0111\u1ecbnh lu\u1eadt k\u1ebf to\u00e1n v\u00e0 c\u00e1ch k\u00ea khai ,h\u00e3y tham gia ngay kho\u00e1 h\u1ecdc th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i Centax, c\u00e1c b\u1ea1n tham gia kho\u00e1 h\u1ecdc s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n Centax v\u1edbi nhi\u1ec1u n\u0103m kinh nghi\u1ec7m, h\u01b0\u1edbng d\u1eabn t\u1eadn t\u00ecnh, chu \u0111\u00e1o, chi ph\u00ed cho kho\u00e1 h\u1ecdc r\u1ea5t th\u1ea5p. Chi ti\u1ebft kho\u00e1 h\u1ecdc m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<span style=\"font-size: 14pt; color: #0000ff;\"><strong>&gt;&gt;&gt;<a style=\"color: #0000ff;\" href=\"https:\/\/centax.dsoftware.vn\/thong-bao-tuyen-sinh-khoa-hoc-thuc-hanh-ke-toan-tong-hop\/\">T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/em><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng ty b\u1ea1n c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ngo\u1ea1i t\u1ec9nh, hay c\u00f3 b\u00e1n h\u00e0ng ngo\u1ea1i t\u1ec9nh kh\u00f4ng? B\u1ea1n tham kh\u1ea3o quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p thu\u1ebf v\u00e3ng lai \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/p>\n","protected":false},"author":7,"featured_media":6674,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[511],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4448"}],"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=4448"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4448\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6674"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4448"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}