{"id":4521,"date":"2015-07-27T04:05:46","date_gmt":"2015-07-27T04:05:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4521"},"modified":"2015-08-13T03:41:10","modified_gmt":"2015-08-13T03:41:10","slug":"thong-tu-1032014tt-btc-quy-dinh-ve-thue-nha-thau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4521","title":{"rendered":"Th\u00f4ng t\u01b0 103\/2014\/TT-BTC – Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf kh\u00f3 v\u00e0 g\u00e2y nhi\u1ec1u\u00a0ph\u1ee9c t\u1ea1p cho c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, k\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Th\u00f4ng t\u01b0 103\/2014\/TT-BTC – Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u do B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh\u00a0\u0111\u1ec3 b\u1ea1n \u0111\u1ecdc\u00a0t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft sau:\u00a0<\/span><\/p>\n

 <\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

TH\u00d4NG T\u01af<\/span><\/strong><\/span>
\n H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam<\/span><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 31\/2013\/QH13 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 32\/2013\/QH13 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; <\/span>
\n X\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
\n B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam nh\u01b0 sau:<\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/span><\/strong><\/span>
\n QUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/strong><\/span>
\n H\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0110i\u1ec1u 2 Ch\u01b0\u01a1ng I):<\/span>
\n 1. T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i) kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng, tho\u1ea3 thu\u1eadn, ho\u1eb7c cam k\u1ebft gi\u1eefa Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c gi\u1eefa Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c c\u1ee7a H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u.<\/span>
\n 2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng ho\u00e1 t\u1ea1i Vi\u1ec7t Nam theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 v\u00e0 c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf H\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng v\u00e0 xu\u1ea5t tr\u1ea3 h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i) ho\u1eb7c th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i h\u00e0ng ho\u00e1 t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c cung c\u1ea5p h\u00e0ng ho\u00e1 theo \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng c\u1ee7a c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf – Incoterms m\u00e0 ng\u01b0\u1eddi b\u00e1n ch\u1ecbu r\u1ee7i ro li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a v\u00e0o \u0111\u1ebfn l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span>
\n V\u00ed d\u1ee5 1:<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p 1: doanh nghi\u1ec7p X \u1edf n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng mua v\u1ea3i c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam A, \u0111\u1ed3ng th\u1eddi ch\u1ec9 \u0111\u1ecbnh doanh nghi\u1ec7p A giao h\u00e0ng cho doanh nghi\u1ec7p Vi\u1ec7t Nam B (theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt). Doanh nghi\u1ec7p X c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa doanh nghi\u1ec7p X v\u1edbi doanh nghi\u1ec7p B (doanh nghi\u1ec7p X b\u00e1n v\u1ea3i cho doanh nghi\u1ec7p B). <\/span>
\n Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p X l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 doanh nghi\u1ec7p B c\u00f3 tr\u00e1ch nhi\u1ec7m khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho doanh nghi\u1ec7p X theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p 2: doanh nghi\u1ec7p Y \u1edf n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1ea3i v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam C, \u0111\u1ed3ng th\u1eddi ch\u1ec9 \u0111\u1ecbnh doanh nghi\u1ec7p C giao h\u00e0ng cho doanh nghi\u1ec7p Vi\u1ec7t Nam D \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t (theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt). Doanh nghi\u1ec7p Y c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa doanh nghi\u1ec7p Y v\u1edbi doanh nghi\u1ec7p D (doanh nghi\u1ec7p Y b\u00e1n h\u00e0ng cho doanh nghi\u1ec7p D). <\/span>
\n Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p Y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 doanh nghi\u1ec7p D c\u00f3 tr\u00e1ch nhi\u1ec7m khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho doanh nghi\u1ec7p Y theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p 3: doanh nghi\u1ec7p Z \u1edf n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ho\u1eb7c mua v\u1ea3i v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam E (doanh nghi\u1ec7p Z cung c\u1ea5p nguy\u00ean v\u1eadt li\u1ec7u cho doanh nghi\u1ec7p E \u0111\u1ec3 gia c\u00f4ng) v\u00e0 ch\u1ec9 \u0111\u1ecbnh doanh nghi\u1ec7p E giao h\u00e0ng cho doanh nghi\u1ec7p Vi\u1ec7t Nam G \u0111\u1ec3 ti\u1ebfp t\u1ee5c gia c\u00f4ng (theo h\u00ecnh th\u1ee9c gia c\u00f4ng xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt). Sau khi gia c\u00f4ng xong, Doanh nghi\u1ec7p G xu\u1ea5t tr\u1ea3 l\u1ea1i h\u00e0ng cho Doanh nghi\u1ec7p Z v\u00e0 Doanh nghi\u1ec7p Z ph\u1ea3i thanh to\u00e1n ti\u1ec1n gia c\u00f4ng cho doanh nghi\u1ec7p G theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng. <\/span>
\n Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p Z kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u00e2n ph\u1ed1i h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam trong \u0111\u00f3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u1eabn l\u00e0 ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a giao cho t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam ho\u1eb7c ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 chi ph\u00ed ph\u00e2n ph\u1ed1i, qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a giao cho t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5; bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p u\u1ef7 quy\u1ec1n ho\u1eb7c thu\u00ea m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n d\u1ecbch v\u1ee5 ph\u00e2n ph\u1ed1i, d\u1ecbch v\u1ee5 kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng ho\u00e1 t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n V\u00ed d\u1ee5 2:<\/span>
\n Doanh nghi\u1ec7p A \u1edf n\u01b0\u1edbc ngo\u00e0i giao h\u00e0ng ho\u00e1 ho\u1eb7c u\u1ef7 quy\u1ec1n th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 li\u00ean quan (nh\u01b0 v\u1eadn chuy\u1ec3n, ph\u00e2n ph\u1ed1i, ti\u1ebfp th\u1ecb, qu\u1ea3ng c\u00e1o…) cho Doanh nghi\u1ec7p Vi\u1ec7t Nam B trong \u0111\u00f3 Doanh nghi\u1ec7p A l\u00e0 ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 giao cho Doanh nghi\u1ec7p B ho\u1eb7c Doanh nghi\u1ec7p A ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 chi ph\u00ed, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a giao cho Doanh nghi\u1ec7p B ho\u1eb7c Doanh nghi\u1ec7p A \u1ea5n \u0111\u1ecbnh gi\u00e1 b\u00e1n h\u00e0ng ho\u00e1 ho\u1eb7c gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec Doanh nghi\u1ec7p A l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n 5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u, ph\u00e2n ph\u1ed1i t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, mua h\u00e0ng ho\u00e1 \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, b\u00e1n h\u00e0ng ho\u00e1 cho th\u01b0\u01a1ng nh\u00e2n Vi\u1ec7t Nam theo ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i.<\/span>
\n \u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng<\/span><\/strong><\/span>
\n H\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span>
\n 1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt D\u1ea7u kh\u00ed, Lu\u1eadt c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span>
\n 2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00e0ng ho\u00e1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam kh\u00f4ng k\u00e8m theo c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:<\/span>
\n – Giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i: ng\u01b0\u1eddi b\u00e1n ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c xu\u1ea5t kh\u1ea9u h\u00e0ng v\u00e0 giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i; ng\u01b0\u1eddi mua ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn h\u00e0ng, chuy\u00ean ch\u1edf h\u00e0ng t\u1eeb c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i v\u1ec1 \u0111\u1ebfn Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i c\u00f3 k\u00e8m \u0111i\u1ec1u kho\u1ea3n b\u1ea3o h\u00e0nh l\u00e0 tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n).<\/span>
\n – Giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam: ng\u01b0\u1eddi b\u00e1n ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn h\u00e0ng ho\u00e1 cho \u0111\u1ebfn \u0111i\u1ec3m giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam; ng\u01b0\u1eddi mua ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn h\u00e0ng, chuy\u00ean ch\u1edf h\u00e0ng t\u1eeb c\u1eeda kh\u1ea9u Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam c\u00f3 k\u00e8m \u0111i\u1ec1u kho\u1ea3n b\u1ea3o h\u00e0nh l\u00e0 tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n).<\/span>
\n V\u00ed d\u1ee5 3:<\/span>
\n C\u00f4ng ty C \u1edf Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng m\u00e1y x\u00fac, m\u00e1y \u1ee7i v\u1edbi C\u00f4ng ty D \u1edf n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c giao h\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam. C\u00f4ng ty D ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed li\u00ean quan \u0111\u1ebfn l\u00f4 h\u00e0ng cho \u0111\u1ebfn \u0111i\u1ec3m giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam; C\u00f4ng ty C ch\u1ecbu tr\u00e1ch nhi\u1ec7m, chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn h\u00e0ng, chuy\u00ean ch\u1edf h\u00e0ng t\u1eeb c\u1eeda kh\u1ea9u Vi\u1ec7t Nam. H\u1ee3p \u0111\u1ed3ng c\u00f3 tho\u1ea3 thu\u1eadn l\u00f4 h\u00e0ng tr\u00ean \u0111\u01b0\u1ee3c C\u00f4ng ty D b\u1ea3o h\u00e0nh trong 1 n\u0103m, ngo\u00e0i ra C\u00f4ng ty D kh\u00f4ng th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 d\u1ecbch v\u1ee5 n\u00e0o kh\u00e1c t\u1ea1i Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn l\u00f4 h\u00e0ng tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng ho\u00e1 c\u1ee7a C\u00f4ng ty D thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0.<\/span>
\n 3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 ti\u00eau d\u00f9ng ngo\u00e0i Vi\u1ec7t Nam.<\/span>
\n V\u00ed d\u1ee5 4: <\/span>
\n C\u00f4ng ty H c\u1ee7a Hongkong cung c\u1ea5p d\u1ecbch v\u1ee5 thu x\u1ebfp h\u00e0ng ho\u00e1 t\u1ea1i c\u1ea3ng \u1edf Hongkong cho \u0111\u1ed9i t\u00e0u v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf c\u1ee7a C\u00f4ng ty A \u1edf Vi\u1ec7t Nam. C\u00f4ng ty A ph\u1ea3i tr\u1ea3 cho C\u00f4ng ty H ph\u00ed d\u1ecbch v\u1ee5 thu x\u1ebfp h\u00e0ng ho\u00e1 t\u1ea1i c\u1ea3ng \u1edf Hongkong.<\/span>
\n Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, d\u1ecbch v\u1ee5 thu x\u1ebfp h\u00e0ng ho\u00e1 t\u1ea1i c\u1ea3ng Hongkong l\u00e0 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Hongkong n\u00ean kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n V\u00ed d\u1ee5 5: <\/span>
\n T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 chuy\u00ean m\u00f4n, qu\u1ea3n l\u00fd v\u00e0 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, t\u01b0 v\u1ea5n ph\u00e1p l\u00fd, \u0111\u1ea1i l\u00fd l\u01b0u k\u00fd, t\u1ed5 ch\u1ee9c roadshow (m\u1ed9t ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c m\u1ea3ng k\u00edch ho\u1ea1t th\u01b0\u01a1ng hi\u1ec7u) cho C\u00f4ng ty A \u1edf Vi\u1ec7t Nam t\u1ea1i c\u00e1c n\u01b0\u1edbc m\u00e0 C\u00f4ng ty A ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 GDR (Global Depositary Receipt – ch\u1ee9ng ch\u1ec9 l\u01b0u k\u00fd to\u00e0n c\u1ea7u) v\u00e0 tr\u00e1i phi\u1ebfu qu\u1ed1c t\u1ebf th\u00ec c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y do t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0.<\/span>
\n 4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 d\u01b0\u1edbi \u0111\u00e2y cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i:<\/span>
\n – S\u1eeda ch\u1eefa ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i (t\u00e0u bay, \u0111\u1ed9ng c\u01a1 t\u00e0u bay, ph\u1ee5 t\u00f9ng t\u00e0u bay, t\u00e0u bi\u1ec3n), m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (k\u1ec3 c\u1ea3 \u0111\u01b0\u1eddng c\u00e1p bi\u1ec3n, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn), c\u00f3 bao g\u1ed3m ho\u1eb7c kh\u00f4ng bao g\u1ed3m v\u1eadt t\u01b0, thi\u1ebft b\u1ecb thay th\u1ebf k\u00e8m theo;<\/span>
\n – Qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb (tr\u1eeb qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb tr\u00ean internet);<\/span>
\n V\u00ed d\u1ee5 6: <\/span>
\n Doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c \u1edf Singapore \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o s\u1ea3n ph\u1ea9m t\u1ea1i th\u1ecb tr\u01b0\u1eddng Singapore th\u00ec d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o n\u00e0y c\u1ee7a t\u1ed5 ch\u1ee9c Singapore kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c \u1edf Singapore th\u1ef1c hi\u1ec7n qu\u1ea3ng c\u00e1o s\u1ea3n ph\u1ea9m \u0111\u1ec3 ti\u00eau th\u1ee5 t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam tr\u00ean internet th\u00ec thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0.<\/span>
\n – X\u00fac ti\u1ebfn \u0111\u1ea7u t\u01b0 v\u00e0 th\u01b0\u01a1ng m\u1ea1i;<\/span>
\n – M\u00f4i gi\u1edbi: b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n V\u00ed d\u1ee5 7:<\/span>
\n Doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea doanh nghi\u1ec7p \u1edf Th\u00e1i Lan th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi \u0111\u1ec3 b\u00e1n s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam t\u1ea1i th\u1ecb tr\u01b0\u1eddng Th\u00e1i Lan ho\u1eb7c th\u1ecb tr\u01b0\u1eddng th\u1ebf gi\u1edbi th\u00ec d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi n\u00e0y c\u1ee7a doanh nghi\u1ec7p Th\u00e1i Lan kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0; tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea doanh nghi\u1ec7p \u1edf Th\u00e1i Lan th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam t\u1ea1i Vi\u1ec7t Nam th\u00ec d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0.<\/span>
\n – \u0110\u00e0o t\u1ea1o (tr\u1eeb \u0111\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn);<\/span>
\n V\u00ed d\u1ee5 8:<\/span>
\n C\u00f4ng ty A \u1edf Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc B c\u1ee7a Singapore \u0111\u1ec3 nh\u00e2n vi\u00ean Vi\u1ec7t Nam sang Singapore h\u1ecdc t\u1ea1i Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc B c\u1ee7a Singapore th\u00ec d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o c\u1ee7a Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc B kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0; tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty A \u1edf Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc B c\u1ee7a Singapore \u0111\u1ec3 tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc B d\u1ea1y h\u1ecdc cho nh\u00e2n vi\u00ean Vi\u1ec7t Nam t\u1ea1i Vi\u1ec7t Nam theo h\u00ecnh th\u1ee9c h\u1ecdc tr\u1ef1c tuy\u1ebfn th\u00ec d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn c\u1ee7a tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc B thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0.<\/span>
\n – Chia c\u01b0\u1edbc (c\u01b0\u1edbc thanh to\u00e1n) d\u1ecbch v\u1ee5, vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u1edbi n\u01b0\u1edbc ngo\u00e0i m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf ngo\u00e0i Vi\u1ec7t Nam, d\u1ecbch v\u1ee5 thu\u00ea \u0111\u01b0\u1eddng truy\u1ec1n d\u1eabn v\u00e0 b\u0103ng t\u1ea7n v\u1ec7 tinh c\u1ee7a n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Vi\u1ec5n th\u00f4ng; Chia c\u01b0\u1edbc (c\u01b0\u1edbc thanh to\u00e1n) d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh qu\u1ed1c t\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u1edbi n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u01b0u ch\u00ednh, c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 B\u01b0u ch\u00ednh m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam tham gia k\u00fd k\u1ebft m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/span>
\n 5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng kho ngo\u1ea1i quan, c\u1ea3ng n\u1ed9i \u0111\u1ecba (ICD) l\u00e0m kho h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u1ee5 tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, qu\u00e1 c\u1ea3nh, chuy\u1ec3n kh\u1ea9u, l\u01b0u tr\u1eef h\u00e0ng ho\u1eb7c \u0111\u1ec3 cho doanh nghi\u1ec7p kh\u00e1c gia c\u00f4ng.<\/span>
\n \u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/span><\/strong><\/span>
\n Trong Th\u00f4ng t\u01b0 n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span>
\n 1. “H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u” l\u00e0 h\u1ee3p \u0111\u1ed3ng, tho\u1ea3 thu\u1eadn ho\u1eb7c cam k\u1ebft gi\u1eefa Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 B\u00ean Vi\u1ec7t Nam.<\/span>
\n 2. “H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5” l\u00e0 h\u1ee3p \u0111\u1ed3ng, tho\u1ea3 thu\u1eadn ho\u1eb7c cam k\u1ebft gi\u1eefa Nh\u00e0 th\u1ea7u ph\u1ee5 v\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n Nh\u00e0 th\u1ea7u ph\u1ee5 g\u1ed3m Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i v\u00e0 Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam.<\/span>
\n 3. L\u00e3nh th\u1ed5 Vi\u1ec7t Nam bao g\u1ed3m l\u00e3nh th\u1ed5 \u0111\u1ea5t li\u1ec1n, c\u00e1c h\u1ea3i \u0111\u1ea3o, n\u1ed9i th\u1ee7y, l\u00e3nh h\u1ea3i v\u00e0 v\u00f9ng tr\u1eddi ph\u00eda tr\u00ean \u0111\u00f3, v\u00f9ng bi\u1ec3n ngo\u00e0i l\u00e3nh h\u1ea3i, bao g\u1ed3m c\u1ea3 \u0111\u00e1y bi\u1ec3n v\u00e0 l\u00f2ng \u0111\u1ea5t d\u01b0\u1edbi \u0111\u00e1y bi\u1ec3n m\u00e0 Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ch\u1ee7 quy\u1ec1n, quy\u1ec1n ch\u1ee7 quy\u1ec1n v\u00e0 quy\u1ec1n t\u00e0i ph\u00e1n ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u00e0 lu\u1eadt ph\u00e1p qu\u1ed1c t\u1ebf.<\/span>
\n \u0110i\u1ec1u 4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/strong><\/span>
\n 1. Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 M\u1ee5c 2 Ch\u01b0\u01a1ng II ho\u1eb7c \u0110i\u1ec1u 14 M\u1ee5c 4 Ch\u01b0\u01a1ng II, kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7c kinh doanh \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00e1c \u0111ang ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5. <\/span>
\n Vi\u1ec7c x\u00e1c \u0111\u1ecbnh Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ho\u1eb7c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span>
\n Trong tr\u01b0\u1eddng h\u1ee3p Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a X\u00e3 h\u1ed9i Ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam k\u00fd k\u1ebft c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh \u0111\u00f3.<\/span>
\n 2. T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh: mua d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1 ho\u1eb7c tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5; mua h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ho\u1eb7c theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf (Incoterms); th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 thay cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 B\u00ean Vi\u1ec7t Nam) bao g\u1ed3m:<\/span>
\n – C\u00e1c t\u1ed5 ch\u1ee9c kinh doanh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3;<\/span>
\n – C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang, t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c;<\/span>
\n – Nh\u00e0 th\u1ea7u d\u1ea7u kh\u00ed ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt D\u1ea7u kh\u00ed;<\/span>
\n – Chi nh\u00e1nh c\u1ee7a C\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam;<\/span>
\n – T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam; <\/span>
\n – V\u0103n ph\u00f2ng b\u00e1n v\u00e9, \u0111\u1ea1i l\u00fd t\u1ea1i Vi\u1ec7t Nam c\u1ee7a H\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ec1n v\u1eadn chuy\u1ec3n \u0111i, \u0111\u1ebfn Vi\u1ec7t Nam, tr\u1ef1c ti\u1ebfp v\u1eadn chuy\u1ec3n ho\u1eb7c li\u00ean danh;<\/span>
\n – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i bi\u1ec3n c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i bi\u1ec3n n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ea1i l\u00fd t\u1ea1i Vi\u1ec7t Nam c\u1ee7a H\u00e3ng giao nh\u1eadn kho v\u1eadn, h\u00e3ng chuy\u1ec3n ph\u00e1t n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n – C\u00f4ng ty ch\u1ee9ng kho\u00e1n, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n;<\/span>
\n – C\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c \u1edf Vi\u1ec7t Nam;<\/span>
\n – C\u00e1c c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 4 Ch\u01b0\u01a1ng I c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u01b0\u1edbng d\u1eabn t\u1ea1i M\u1ee5c 3 Ch\u01b0\u01a1ng II tr\u01b0\u1edbc khi thanh to\u00e1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n \u0110i\u1ec1u 5. C\u00e1c lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng<\/span><\/strong><\/span>
\n 1. Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 t\u1ed5 ch\u1ee9c kinh doanh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 2. Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNCN.<\/span>
\n 3. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/strong><\/span>
\n C\u0102N C\u1ee8 V\u00c0 PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe<\/span><\/strong><\/span><\/p>\n

M\u1ee5c 1<\/span><\/strong><\/span>
\n \u0110\u1ed0I T\u01af\u1ee2NG CH\u1ecaU THU\u1ebe GTGT V\u00c0 THU NH\u1eacP CH\u1ecaU THU\u1ebe TNDN<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 6. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT<\/span><\/strong><\/span>
\n 1. D\u1ecbch v\u1ee5 ho\u1eb7c d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ch\u01b0\u01a1ng I), bao g\u1ed3m:<\/span>
\n – D\u1ecbch v\u1ee5 ho\u1eb7c d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p t\u1ea1i Vi\u1ec7t Nam v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam;<\/span>
\n – D\u1ecbch v\u1ee5 ho\u1eb7c d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p ngo\u00e0i Vi\u1ec7t Nam v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam. <\/span>
\n 2. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c cung c\u1ea5p theo h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c: \u0111i\u1ec3m giao nh\u1eadn h\u00e0ng ho\u00e1 n\u1eb1m trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 2 Ch\u01b0\u01a1ng I); ho\u1eb7c vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a c\u00f3 k\u00e8m theo d\u1ecbch v\u1ee5 ti\u1ebfn h\u00e0nh t\u1ea1i Vi\u1ec7t Nam nh\u01b0 l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, b\u1ea3o h\u00e0nh, b\u1ea3o d\u01b0\u1ee1ng, thay th\u1ebf, c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c \u0111i k\u00e8m v\u1edbi vi\u1ec7c cung c\u1ea5p h\u00e0ng ho\u00e1 (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 k\u00e8m theo mi\u1ec5n ph\u00ed), k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 n\u00eau tr\u00ean c\u00f3 ho\u1eb7c kh\u00f4ng n\u1eb1m trong gi\u00e1 tr\u1ecb c\u1ee7a h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 ch\u1ec9 ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh, ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 v\u00e0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111i k\u00e8m (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 k\u00e8m theo mi\u1ec5n ph\u00ed) th\u00ec thu\u1ebf GTGT \u0111\u01b0\u1ee3c t\u00ednh chung cho c\u1ea3 h\u1ee3p \u0111\u1ed3ng.<\/span>
\n V\u00ed d\u1ee5 9: <\/span>
\n Doanh nghi\u1ec7p A \u1edf Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng mua d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb cho D\u1ef1 \u00e1n Nh\u00e0 m\u00e1y xi m\u0103ng v\u1edbi Doanh nghi\u1ec7p B \u1edf n\u01b0\u1edbc ngo\u00e0i. T\u1ed5ng gi\u00e1 tr\u1ecb H\u1ee3p \u0111\u1ed3ng l\u00e0 100 tri\u1ec7u USD, bao g\u1ed3m gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb l\u00e0 80 tri\u1ec7u USD (trong \u0111\u00f3 c\u00f3 thi\u1ebft b\u1ecb thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 10%), gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t, gi\u00e1m s\u00e1t l\u1eafp \u0111\u1eb7t, b\u1ea3o h\u00e0nh, b\u1ea3o d\u01b0\u1ee1ng l\u00e0 20 tri\u1ec7u USD.<\/span>
\n Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf GTGT c\u1ee7a C\u00f4ng ty B \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi doanh nghi\u1ec7p A nh\u01b0 sau:<\/span>
\n – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 (20 tri\u1ec7u USD), kh\u00f4ng t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p H\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 th\u00ec thu\u1ebf GTGT \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (100 tri\u1ec7u USD).<\/span>
\n \u0110i\u1ec1u 7. Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p, ph\u00e2n ph\u1ed1i h\u00e0ng ho\u00e1; cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1 t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ch\u01b0\u01a1ng I).<\/span>
\n 2. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c cung c\u1ea5p d\u01b0\u1edbi h\u00ecnh th\u1ee9c: \u0111i\u1ec3m giao nh\u1eadn h\u00e0ng ho\u00e1 n\u1eb1m trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 2 Ch\u01b0\u01a1ng I); ho\u1eb7c vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a c\u00f3 k\u00e8m theo m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 ti\u1ebfn h\u00e0nh t\u1ea1i Vi\u1ec7t Nam nh\u01b0 d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o ti\u1ebfp th\u1ecb (marketing), ho\u1ea1t \u0111\u1ed9ng x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 sau b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, b\u1ea3o h\u00e0nh, b\u1ea3o d\u01b0\u1ee1ng, thay th\u1ebf v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c \u0111i k\u00e8m v\u1edbi vi\u1ec7c cung c\u1ea5p h\u00e0ng ho\u00e1 (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 k\u00e8m theo mi\u1ec5n ph\u00ed), k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 n\u00eau tr\u00ean c\u00f3 ho\u1eb7c kh\u00f4ng n\u1eb1m trong gi\u00e1 tr\u1ecb c\u1ee7a h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/span>
\n V\u00ed d\u1ee5 10:<\/span>
\n C\u00f4ng ty A \u1edf Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng mua d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb cho D\u1ef1 \u00e1n Nh\u00e0 m\u00e1y xi m\u0103ng v\u1edbi C\u00f4ng ty B \u1edf n\u01b0\u1edbc ngo\u00e0i. T\u1ed5ng gi\u00e1 tr\u1ecb H\u1ee3p \u0111\u1ed3ng l\u00e0 100 tri\u1ec7u USD (kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT), bao g\u1ed3m gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb l\u00e0 80 tri\u1ec7u USD, gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t, gi\u00e1m s\u00e1t l\u1eafp \u0111\u1eb7t, b\u1ea3o h\u00e0nh, b\u1ea3o d\u01b0\u1ee1ng l\u00e0 20 tri\u1ec7u USD.<\/span>
\n Ngh\u0129a v\u1ee5 thu\u1ebf TNDN c\u1ee7a C\u00f4ng ty B \u0111\u1ed1i v\u1edbi Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n – Thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh ri\u00eang \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u (80 tri\u1ec7u USD) v\u00e0 t\u00ednh ri\u00eang \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 (20 tri\u1ec7u USD) theo t\u1eebng t\u1ef7 l\u1ec7 thu\u1ebf TNDN theo quy \u0111\u1ecbnh.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p H\u1ee3p \u0111\u1ed3ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 gi\u00e1 tr\u1ecb d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 th\u00ec t\u00ednh thu\u1ebf TNDN tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (100 tri\u1ec7u USD) v\u1edbi t\u1ef7 l\u1ec7 thu\u1ebf TNDN theo quy \u0111\u1ecbnh.<\/span>
\n 3. Thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ch\u01b0\u01a1ng I), kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i. Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n – Thu nh\u1eadp t\u1eeb chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf\/d\u1ef1 \u00e1n t\u1ea1i Vi\u1ec7t Nam, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n t\u00e0i s\u1ea3n t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n – Thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n l\u00e0 kho\u1ea3n thu nh\u1eadp d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o \u0111\u01b0\u1ee3c tr\u1ea3 cho quy\u1ec1n s\u1eed d\u1ee5ng, chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m (bao g\u1ed3m: c\u00e1c kho\u1ea3n ti\u1ec1n tr\u1ea3 cho quy\u1ec1n s\u1eed d\u1ee5ng, chuy\u1ec3n giao quy\u1ec1n t\u00e1c gi\u1ea3 v\u00e0 quy\u1ec1n ch\u1ee7 s\u1edf h\u1eefu t\u00e1c ph\u1ea9m; chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p; chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m).<\/span>
\n \u201cQuy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n ch\u1ee7 s\u1edf h\u1eefu t\u00e1c ph\u1ea9m\u201d, \u201cQuy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p\u201d, “Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7” quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 Lu\u1eadt D\u00e2n s\u1ef1, Lu\u1eadt S\u1edf h\u1eefu tr\u00ed tu\u1ec7, Lu\u1eadt Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span>
\n – Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n.<\/span>
\n – Thu nh\u1eadp t\u1eeb L\u00e3i ti\u1ec1n vay: l\u00e0 thu nh\u1eadp c\u1ee7a B\u00ean cho vay t\u1eeb c\u00e1c kho\u1ea3n cho vay d\u01b0\u1edbi b\u1ea5t k\u1ef3 d\u1ea1ng n\u00e0o m\u00e0 kho\u1ea3n vay \u0111\u00f3 c\u00f3 hay kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng th\u1ebf ch\u1ea5p, ng\u01b0\u1eddi cho vay \u0111\u00f3 c\u00f3 hay kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1ee9c c\u1ee7a ng\u01b0\u1eddi \u0111i vay; thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi (tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0 l\u00e3i ti\u1ec1n g\u1eedi ph\u00e1t sinh t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 t\u1ea1i Vi\u1ec7t Nam), k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n th\u01b0\u1edfng \u0111i k\u00e8m l\u00e3i ti\u1ec1n g\u1eedi (n\u1ebfu c\u00f3); thu nh\u1eadp t\u1eeb l\u00e3i tr\u1ea3 ch\u1eadm theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng; thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu, chi\u1ebft kh\u1ea5u gi\u00e1 tr\u00e1i phi\u1ebfu (tr\u1eeb tr\u00e1i phi\u1ebfu thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf), t\u00edn phi\u1ebfu kho b\u1ea1c; thu nh\u1eadp t\u1eeb l\u00e3i ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi.<\/span>
\n L\u00e3i ti\u1ec1n vay bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u00ed m\u00e0 B\u00ean Vi\u1ec7t Nam ph\u1ea3i tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng. <\/span>
\n – Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/span>
\n – Ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng thu \u0111\u01b0\u1ee3c t\u1eeb b\u00ean \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng.<\/span>
\n – C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

M\u1ee5c 2<\/span><\/strong><\/span>
\n N\u1ed8P THU\u1ebe GTGT THEO PH\u01af\u01a0NG PH\u00c1P KH\u1ea4U TR\u1eea, N\u1ed8P THU\u1ebe TNDN TR\u00caN C\u01a0 S\u1ede K\u00ca KHAI DOANH THU, CHI PH\u00cd \u0110\u1ec2 X\u00c1C \u0110\u1ecaNH THU NH\u1eacP CH\u1ecaU THU\u1ebe<\/span><\/strong><\/span>
\n (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai)<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 8. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/span><\/strong><\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i M\u1ee5c 2 Ch\u01b0\u01a1ng II n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n 1. C\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ho\u1eb7c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam;<\/span>
\n 2. Th\u1eddi h\u1ea1n kinh doanh t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean k\u1ec3 t\u1eeb ng\u00e0y h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 c\u00f3 hi\u1ec7u l\u1ef1c;<\/span>
\n 3. \u00c1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf, \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.<\/span>
\n \u0110i\u1ec1u 9. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/strong><\/span>
\n Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span>
\n \u0110i\u1ec1u 10. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span>
\n Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

M\u1ee5c 3<\/span><\/strong><\/span>
\n N\u1ed8P THU\u1ebe GTGT, N\u1ed8P THU\u1ebe TNDN THEO PH\u01af\u01a0NG PH\u00c1P <\/span><\/strong><\/span>
\n T\u1ef6 L\u1ec6 T\u00cdNH TR\u00caN DOANH THU <\/span><\/strong><\/span>
\n (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp)<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 11. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/span><\/strong><\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i \u0110i\u1ec1u 8 M\u1ee5c 2 Ch\u01b0\u01a1ng II th\u00ec B\u00ean Vi\u1ec7t Nam n\u1ed9p thay thu\u1ebf cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 12, \u0110i\u1ec1u 13 M\u1ee5c 3 Ch\u01b0\u01a1ng II.<\/span>
\n \u0110i\u1ec1u 12. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/strong><\/span>
\n C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu.<\/span>
\n S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf Gi\u00e1 tr\u1ecb <\/span>
\n gia t\u0103ng x T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu<\/span><\/p>\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5.<\/span>
\n 1. Doanh thu t\u00ednh thu\u1ebf GTGT<\/span>
\n a) Doanh thu t\u00ednh thu\u1ebf GTGT:<\/span>
\n Doanh thu t\u00ednh thu\u1ebf GTGT l\u00e0 to\u00e0n b\u1ed9 doanh thu do cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do B\u00ean Vi\u1ec7t Nam tr\u1ea3 thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3).<\/span>
\n b) X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span>
\n b.1) Tr\u01b0\u1eddng h\u1ee3p theo tho\u1ea3 thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5, doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00ec doanh thu t\u00ednh thu\u1ebf GTGT ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i th\u00e0nh doanh thu c\u00f3 thu\u1ebf GTGT v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span>
\n \"Th\u00f4ng<\/span><\/p>\n

V\u00ed d\u1ee5 11: <\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A cung c\u1ea5p cho B\u00ean Vi\u1ec7t Nam d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y xi m\u0103ng Z, gi\u00e1 h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT (nh\u01b0ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf TNDN) l\u00e0 300.000 USD. Ngo\u00e0i ra, B\u00ean Vi\u1ec7t Nam thu x\u1ebfp ch\u1ed7 \u1edf v\u00e0 l\u00e0m vi\u1ec7c cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A v\u1edbi gi\u00e1 tr\u1ecb ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT l\u00e0 40.000 USD. Theo H\u1ee3p \u0111\u1ed3ng, B\u00ean Vi\u1ec7t Nam ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 thu\u1ebf GTGT thay cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A nh\u01b0 sau:<\/span>
\n \"Th\u00f4ng<\/span>
\n b.2) Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p \u0111\u1ec3 giao b\u1edbt m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c cho nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u k\u00fd v\u1edbi B\u00ean Vi\u1ec7t Nam v\u00e0 danh s\u00e1ch c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ph\u1ea7n c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea k\u00e8m theo H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c do Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 mua v\u1eadt t\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u v\u00e0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng c\u00e1c kho\u1ea3n kh\u00f4ng thu\u1ed9c h\u1ea1ng m\u1ee5c, c\u00f4ng vi\u1ec7c m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n V\u00ed d\u1ee5 12:<\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y xi m\u0103ng Z v\u1edbi B\u00ean Vi\u1ec7t Nam v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 10 tri\u1ec7u USD (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT). Theo H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A s\u1ebd giao b\u1edbt ph\u1ea7n gi\u00e1 tr\u1ecb x\u00e2y l\u1eafp (\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u k\u00fd v\u1edbi B\u00ean Vi\u1ec7t Nam) cho Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam B v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 01 tri\u1ec7u USD (gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT); ngo\u00e0i ra, trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng Nh\u00e0 m\u00e1y xi m\u0103ng Z \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A mua v\u1eadt t\u01b0 nguy\u00ean v\u1eadt li\u1ec7u (g\u1ea1ch, xi m\u0103ng, c\u00e1t\u2026) th\u1ef1c hi\u1ec7n x\u00e2y l\u1eafp v\u00e0 mua c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 thu\u00ea xe, kh\u00e1ch s\u1ea1n cho chuy\u00ean gia, mua v\u0103n ph\u00f2ng ph\u1ea9m… ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/span>
\n Doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n Doanh thu t\u00ednh thu\u1ebf GTGT = 10 tri\u1ec7u USD – 1 tri\u1ec7u USD = 9 tri\u1ec7u USD<\/span>
\n Doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n v\u1eadt t\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 thu\u00ea xe, thu\u00ea kh\u00e1ch s\u1ea1n cho chuy\u00ean gia, mua v\u0103n ph\u00f2ng ph\u1ea9m…<\/span>
\n b.3) Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec B\u00ean Vi\u1ec7t Nam khai n\u1ed9p thu\u1ebf GTGT thay cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0nh kinh doanh m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3 th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng th\u1ea7u, h\u1ee3p \u0111\u1ed3ng th\u1ea7u ph\u1ee5. Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i khai n\u1ed9p thu\u1ebf GTGT tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 k\u00fd v\u1edbi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 B\u00ean Vi\u1ec7t Nam \u0111\u00e3 khai n\u1ed9p thay.<\/span>
\n b.4) Doanh thu t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n cho thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p doanh thu cho thu\u00ea m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i bao g\u1ed3m c\u00e1c chi ph\u00ed do b\u00ean cho thu\u00ea tr\u1ef1c ti\u1ebfp chi tr\u1ea3 nh\u01b0 b\u1ea3o hi\u1ec3m ph\u01b0\u01a1ng ti\u1ec7n, b\u1ea3o d\u01b0\u1ee1ng, ch\u1ee9ng nh\u1eadn \u0111\u0103ng ki\u1ec3m, ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n, m\u00e1y m\u00f3c v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam th\u00ec doanh thu t\u00ednh thu\u1ebf GTGT kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf ch\u1ee9ng minh.<\/span>
\n b.5) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 giao nh\u1eadn, kho v\u1eadn qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam \u0111i n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi hay ng\u01b0\u1eddi nh\u1eadn tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf GTGT l\u00e0 to\u00e0n b\u1ed9 doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m c\u01b0\u1edbc v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf ph\u1ea3i tr\u1ea3 cho h\u00e3ng v\u1eadn chuy\u1ec3n (h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng bi\u1ec3n).<\/span>
\n b.6) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam \u0111i n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi hay ng\u01b0\u1eddi nh\u1eadn tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf GTGT l\u00e0 to\u00e0n b\u1ed9 doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c.<\/span>
\n V\u00ed d\u1ee5 13:<\/span>
\n C\u00f4ng ty A \u1edf n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t b\u01b0u ph\u1ea9m t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. Doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n + \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi \u1edf n\u01b0\u1edbc ngo\u00e0i hay ng\u01b0\u1eddi nh\u1eadn t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5) kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT;<\/span>
\n + \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi t\u1ea1i Vi\u1ec7t Nam hay ng\u01b0\u1eddi nh\u1eadn \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf GTGT l\u00e0 to\u00e0n b\u1ed9 doanh thu C\u00f4ng ty A nh\u1eadn \u0111\u01b0\u1ee3c.<\/span>
\n V\u00ed d\u1ee5 14:<\/span>
\n C\u00f4ng ty B (C\u00f4ng ty Vi\u1ec7t Nam) cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t b\u01b0u ph\u1ea9m t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. \u0110\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 n\u00e0y, C\u00f4ng ty B thanh to\u00e1n (chia c\u01b0\u1edbc) cho C\u00f4ng ty C \u1edf n\u01b0\u1edbc ngo\u00e0i m\u1ed9t kho\u1ea3n ti\u1ec1n l\u00e0 x USD. Thu\u1ebf GTGT c\u1ee7a C\u00f4ng ty C \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n + \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi \u1edf n\u01b0\u1edbc ngo\u00e0i hay ng\u01b0\u1eddi nh\u1eadn t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), kho\u1ea3n ti\u1ec1n x USD C\u00f4ng ty C nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng thu\u1ed9c doanh thu t\u00ednh thu\u1ebf GTGT;<\/span>
\n + \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi t\u1ea1i Vi\u1ec7t Nam hay ng\u01b0\u1eddi nh\u1eadn \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), kho\u1ea3n ti\u1ec1n x USD C\u00f4ng ty C nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c doanh thu t\u00ednh thu\u1ebf GTGT; C\u00f4ng ty B c\u00f3 tr\u00e1ch nhi\u1ec7m khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf GTGT tr\u00ean s\u1ed1 ti\u1ec1n x thanh to\u00e1n cho C\u00f4ng ty C.<\/span>
\n 2. T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu:<\/span>
\n a) T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi ng\u00e0nh kinh doanh:<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

b) X\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span>
\n b.1) \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 bao g\u1ed3m nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau ho\u1eb7c m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT, vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u0103n c\u1ee9 v\u00e0o doanh thu t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu cao nh\u1ea5t \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 kinh doanh cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/span>
\n Ri\u00eang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111i k\u00e8m c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng: Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT tr\u00ean gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT; \u0111\u1ed1i v\u1edbi t\u1eebng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c c\u00f2n l\u1ea1i theo h\u1ee3p \u0111\u1ed3ng th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu l\u00e0 3% t\u00ednh tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u). Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u1ec3 giao l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 th\u1ef1c hi\u1ec7n ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 (5%).<\/span>
\n V\u00ed d\u1ee5 15: <\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi B\u00ean Vi\u1ec7t Nam \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t nh\u00e0 m\u00e1y \u0111i\u1ec7n X v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 75 tri\u1ec7u USD (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p 1: H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 sau:<\/span>
\n + Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cung c\u1ea5p cho c\u00f4ng tr\u00ecnh: 50 tri\u1ec7u USD.<\/span>
\n Trong \u0111\u00f3: Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT: 30 tri\u1ec7u USD.<\/span>
\n Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT: 15 tri\u1ec7u USD.<\/span>
\n Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh \u0111i k\u00e8m m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb: 5 tri\u1ec7u USD<\/span>
\n + Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7, thi\u1ebft k\u1ebf kh\u00e1c: 5 tri\u1ec7u USD.<\/span>
\n + Gi\u00e1 tr\u1ecb nh\u00e0 x\u01b0\u1edfng, h\u1ec7 th\u1ed1ng ph\u1ee5 tr\u1ee3 kh\u00e1c, x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t: 15 tri\u1ec7u USD.<\/span>
\n + Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t: 3 tri\u1ec7u USD.<\/span>
\n + Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o k\u1ef9 thu\u1eadt, v\u1eadn h\u00e0nh th\u1eed: 2 tri\u1ec7u USD.<\/span>
\n Khi nh\u1eadp kh\u1ea9u, gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u 30 tri\u1ec7u USD; Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT 15 tri\u1ec7u USD.<\/span>
\n Ngh\u0129a v\u1ee5 thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi B\u00ean Vi\u1ec7t Nam ch\u1ec9 t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 v\u00e0 gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng l\u1eafp \u0111\u1eb7t. Trong \u0111\u00f3: gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 (d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh, d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf, d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t, d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o k\u1ef9 thu\u1eadt, v\u1eadn h\u00e0nh th\u1eed) l\u00e0 15 tri\u1ec7u USD v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi ng\u00e0nh d\u1ecbch v\u1ee5 l\u00e0 5%; gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 15 tri\u1ec7u USD v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 3% (kh\u00f4ng t\u00ednh thu\u1ebf GTGT tr\u00ean gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p 2: H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u kh\u00f4ng t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1ec9 quy \u0111\u1ecbnh gi\u00e1 tr\u1ecb H\u1ee3p \u0111\u1ed3ng bao g\u1ed3m m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf, d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t, d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o k\u1ef9 thu\u1eadt, v\u1eadn h\u00e0nh th\u1eed; n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ee9ng minh gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cung c\u1ea5p cho c\u00f4ng tr\u00ecnh \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi B\u00ean Vi\u1ec7t Nam \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u l\u00e0 75 tri\u1ec7u USD v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT l\u00e0 3%.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p 3: Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u1ec3 giao l\u1ea1i c\u00e1c ph\u1ea7n c\u00f4ng vi\u1ec7c c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A ch\u1ec9 th\u1ef1c hi\u1ec7n ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 (v\u00ed d\u1ee5 nh\u01b0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t) th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 n\u00e0y \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu l\u00e0 5%.<\/span>
\n b.2) \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p m\u00e1y m\u00f3c thi\u1ebft b\u1ecb c\u00f3 k\u00e8m theo c\u00e1c d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam, n\u1ebfu t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb c\u00e1c d\u1ecbch v\u1ee5 khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu c\u1ee7a t\u1eebng ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb c\u00e1c d\u1ecbch v\u1ee5 th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu t\u00ednh thu\u1ebf l\u00e0 3%.<\/span>
\n V\u00ed d\u1ee5 16: <\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i H c\u1ee7a H\u00e0n Qu\u1ed1c kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi doanh nghi\u1ec7p B \u1edf Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb k\u00e8m theo d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t, v\u1eadn h\u00e0nh, ch\u1ea1y th\u1eed v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 10.000.000 USD. T\u1ea1i h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t, v\u1eadn h\u00e0nh ch\u1ea1y th\u1eed th\u00ec t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT \u00e1p d\u1ee5ng l\u00e0 3%.<\/span>
\n 3. Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n v\u00e0 khai th\u00e1c m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t<\/span>
\n a. Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n v\u00e0 khai th\u00e1c m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i \u0110i\u1ec1u 8 M\u1ee5c 2 Ch\u01b0\u01a1ng II th\u00ec B\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf GTGT tr\u01b0\u1edbc khi thanh to\u00e1n. S\u1ed1 thu\u1ebf n\u1ed9p thay t\u00ednh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT nh\u00e2n (x) v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 do nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p. <\/span>
\n b. Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n v\u00e0 khai th\u00e1c m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c ba \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i \u0110i\u1ec1u 8 M\u1ee5c 2 Ch\u01b0\u01a1ng II ho\u1eb7c \u0111\u00e1p \u1ee9ng hai \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 8 M\u1ee5c 2 Ch\u01b0\u01a1ng II v\u00e0 t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh:<\/span>
\n – Trong th\u1eddi gian Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ebfu B\u00ean Vi\u1ec7t Nam thanh to\u00e1n ti\u1ec1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u00ec B\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb n\u1ed9p thay thu\u1ebf GTGT tr\u01b0\u1edbc khi thanh to\u00e1n. S\u1ed1 thu\u1ebf n\u1ed9p thay t\u00ednh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u00e2n (x) v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 do nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p. <\/span>
\n – Khi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00e1t sinh trong k\u1ef3 khai thu\u1ebf GTGT cho B\u00ean Vi\u1ec7t Nam \u0111\u1ec3 B\u00ean Vi\u1ec7t Nam khai kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf GTGT cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i. <\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf.<\/span>
\n V\u00ed d\u1ee5 17: <\/span>
\n Th\u00e1ng 1\/2015, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi b\u00ean Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 d\u1ea7u kh\u00ed v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 1 tri\u1ec7u USD. Trong th\u1eddi gian Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng th\u1ea7u l\u00e0 5.000 USD. Ng\u00e0y 15\/3\/2015, B\u00ean Vi\u1ec7t Nam thanh to\u00e1n ti\u1ec1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 100.000 USD (ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT v\u00e0 \u0111\u00e3 bao g\u1ed3m thu\u1ebf TNDN) th\u00ec B\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m khai n\u1ed9p thu\u1ebf GTGT thay cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 100.000 USD x 10% = 10.000 USD.<\/span>
\n \u0110\u1ebfn ng\u00e0y 01\/5\/2015, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf. Trong th\u00e1ng 5\/2015, B\u00ean Vi\u1ec7t Nam thanh to\u00e1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 200.000 USD (ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT v\u00e0 \u0111\u00e3 bao g\u1ed3m thu\u1ebf TNDN). Nh\u01b0 v\u1eady, thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A ph\u00e1t sinh trong th\u00e1ng 5 l\u00e0 20.000 USD (=200.000USD x 10%).<\/span>
\n Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A ph\u00e1t sinh t\u1eeb 01\/5\/2015 \u0111\u1ebfn 30\/5\/2015 l\u00e0 2.000 USD (thu\u1ebf GTGT ph\u00e1t sinh v\u00e0o kho\u1ea3ng th\u1eddi gian Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf). Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A chuy\u1ec3n to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00e1t sinh trong th\u00e1ng 5\/2015 cho B\u00ean Vi\u1ec7t Nam \u0111\u1ec3 B\u00ean Vi\u1ec7t Nam khai, n\u1ed9p thay s\u1ed1 thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A.<\/span>
\n S\u1ed1 thu\u1ebf GTGT Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 khai thu\u1ebf GTGT th\u00e1ng 5\/2015 l\u00e0 18.000 USD (= 20.000 USD – 2000 USD). <\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 5.000 USD thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m 01\/5\/2015.<\/span>
\n \u0110i\u1ec1u 13. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> <\/span>
\n C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 doanh thu t\u00ednh thu\u1ebf TNDN v\u00e0 t\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf. <\/span>
\n \"Th\u00f4ng<\/span><\/p>\n

1. Doanh thu t\u00ednh thu\u1ebf TNDN<\/span>
\n a) Doanh thu t\u00ednh thu\u1ebf TNDN<\/span>
\n Doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 to\u00e0n b\u1ed9 doanh thu kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p. Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do B\u00ean Vi\u1ec7t Nam tr\u1ea3 thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). <\/span>
\n b) X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span>
\n b.1) Tr\u01b0\u1eddng h\u1ee3p, theo tho\u1ea3 thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5, doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00ec doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

\"Th\u00f4ng<\/span>
\n V\u00ed d\u1ee5 18:<\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A cung c\u1ea5p cho B\u00ean Vi\u1ec7t Nam d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y xi m\u0103ng Z, gi\u00e1 h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT, thu\u1ebf TNDN l\u00e0 285.000 USD. Ngo\u00e0i ra, B\u00ean Vi\u1ec7t Nam thu x\u1ebfp ch\u1ed7 \u1edf v\u00e0 l\u00e0m vi\u1ec7c cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 38.000 USD (ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT, TNDN). Theo H\u1ee3p \u0111\u1ed3ng, B\u00ean Vi\u1ec7t Nam ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 thu\u1ebf TNDN, thu\u1ebf GTGT thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n

\"Th\u00f4ng<\/span>
\n b.2) Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p \u0111\u1ec3 giao b\u1edbt m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u k\u00fd v\u1edbi B\u00ean Vi\u1ec7t Nam v\u00e0 danh s\u00e1ch c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ph\u1ea7n c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea k\u00e8m theo H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c do Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 mua v\u1eadt t\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u v\u00e0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng c\u00e1c kho\u1ea3n kh\u00f4ng thu\u1ed9c h\u1ea1ng m\u1ee5c, c\u00f4ng vi\u1ec7c m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n V\u00ed d\u1ee5 19:<\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y xi m\u0103ng Z v\u1edbi B\u00ean Vi\u1ec7t Nam v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 9 tri\u1ec7u USD (gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT). Theo H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A s\u1ebd giao b\u1edbt ph\u1ea7n gi\u00e1 tr\u1ecb x\u00e2y l\u1eafp (\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u k\u00fd v\u1edbi B\u00ean Vi\u1ec7t Nam) cho Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam B v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 01 tri\u1ec7u USD (gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT); ngo\u00e0i ra, trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng Nh\u00e0 m\u00e1y xi m\u0103ng Z \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A mua v\u1eadt t\u01b0 nguy\u00ean v\u1eadt li\u1ec7u (g\u1ea1ch, xi m\u0103ng, c\u00e1t\u2026) th\u1ef1c hi\u1ec7n x\u00e2y l\u1eafp v\u00e0 mua c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 thu\u00ea xe, kh\u00e1ch s\u1ea1n cho chuy\u00ean gia, mua v\u0103n ph\u00f2ng ph\u1ea9m… ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/span>
\n Doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n Doanh thu t\u00ednh thu\u1ebf TNDN = 9 tri\u1ec7u USD – 1 tri\u1ec7u USD = 8 tri\u1ec7u USD<\/span>
\n Doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n v\u1eadt t\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 thu\u00ea xe, thu\u00ea kh\u00e1ch s\u1ea1n cho chuy\u00ean gia, mua v\u0103n ph\u00f2ng ph\u1ea9m…<\/span>
\n b.3) Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec B\u00ean Vi\u1ec7t Nam khai n\u1ed9p thu\u1ebf TNDN thay cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo t\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0nh kinh doanh m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3 th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5. Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i khai n\u1ed9p thu\u1ebf TNDN tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 k\u00fd v\u1edbi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 B\u00ean Vi\u1ec7t Nam \u0111\u00e3 khai n\u1ed9p thay.<\/span>
\n b.4) Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n cho thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p doanh thu cho thu\u00ea m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i bao g\u1ed3m c\u00e1c chi ph\u00ed do b\u00ean cho thu\u00ea tr\u1ef1c ti\u1ebfp chi tr\u1ea3 nh\u01b0 b\u1ea3o hi\u1ec3m ph\u01b0\u01a1ng ti\u1ec7n, b\u1ea3o d\u01b0\u1ee1ng, ch\u1ee9ng nh\u1eadn \u0111\u0103ng ki\u1ec3m, ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n, m\u00e1y m\u00f3c v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam th\u00ec doanh thu t\u00ednh thu\u1ebf TNDN kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf ch\u1ee9ng minh.<\/span>
\n b.5) Doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i l\u00e0 doanh thu b\u00e1n v\u00e9 h\u00e0nh kh\u00e1ch, v\u1eadn \u0111\u01a1n h\u00e0ng kh\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c (tr\u1eeb nh\u1eefng kho\u1ea3n thu h\u1ed9 Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) t\u1ea1i Vi\u1ec7t Nam cho vi\u1ec7c v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u00e0ng h\u00f3a v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng v\u1eadn chuy\u1ec3n kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u00e1c chuy\u1ebfn bay c\u1ee7a ch\u00ednh h\u00e3ng h\u00e0ng kh\u00f4ng ho\u1eb7c li\u00ean danh.<\/span>
\n V\u00ed d\u1ee5 20:<\/span>
\n H\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i A trong qu\u00fd I n\u0103m 2013 ph\u00e1t sinh doanh s\u1ed1 l\u00e0 100.000 USD, trong \u0111\u00f3 doanh s\u1ed1 b\u00e1n v\u00e9 h\u00e0nh kh\u00e1ch l\u00e0 85.000 USD, doanh s\u1ed1 b\u00e1n v\u1eadn \u0111\u01a1n h\u00e0ng ho\u00e1 l\u00e0 10.000 USD v\u00e0 doanh s\u1ed1 b\u00e1n MCO (ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1) l\u00e0 5.000 USD; \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh kho\u1ea3n thu h\u1ed9 Nh\u00e0 n\u01b0\u1edbc (l\u1ec7 ph\u00ed s\u00e2n bay) 1.000 USD, chi ho\u00e0n do kh\u00e1ch tr\u1ea3 l\u1ea1i v\u00e9 2.000 USD.<\/span>
\n Doanh thu t\u00ednh thu\u1ebf TNDN qu\u00fd I n\u0103m 2013 c\u1ee7a H\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n Doanh thu t\u00ednh thu\u1ebf TNDN = 100.000 \u2013 (1.000 + 2.000) = 97.000 USD<\/span>
\n b.6) Doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i bi\u1ec3n n\u01b0\u1edbc ngo\u00e0i l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n c\u01b0\u1edbc thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1 v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 thu kh\u00e1c m\u00e0 h\u00e3ng v\u1eadn t\u1ea3i bi\u1ec3n \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb c\u1ea3ng x\u1ebfp h\u00e0ng c\u1ee7a Vi\u1ec7t Nam \u0111\u1ebfn c\u1ea3ng cu\u1ed1i c\u00f9ng b\u1ed1c d\u1ee1 h\u00e0ng ho\u00e1 \u0111\u00f3 (bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u01b0\u1edbc c\u1ee7a c\u00e1c l\u00f4 h\u00e0ng ph\u1ea3i chuy\u1ec3n t\u1ea3i qua c\u00e1c c\u1ea3ng trung gian) v\u00e0\/ho\u1eb7c ti\u1ec1n c\u01b0\u1edbc thu \u0111\u01b0\u1ee3c do v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1 gi\u1eefa c\u00e1c c\u1ea3ng Vi\u1ec7t Nam. <\/span>
\n Ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNDN kh\u00f4ng bao g\u1ed3m ti\u1ec1n c\u01b0\u1edbc \u0111\u00e3 t\u00ednh thu\u1ebf TNDN t\u1ea1i c\u1ea3ng Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi ch\u1ee7 t\u00e0u n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u1ec1n c\u01b0\u1edbc tr\u1ea3 cho doanh nghi\u1ec7p v\u1eadn t\u1ea3i Vi\u1ec7t Nam do \u0111\u00e3 tham gia v\u1eadn chuy\u1ec3n h\u00e0ng t\u1eeb c\u1ea3ng Vi\u1ec7t Nam \u0111\u1ebfn m\u1ed9t c\u1ea3ng trung gian.<\/span>
\n V\u00ed d\u1ee5 21:<\/span>
\n C\u00f4ng ty A th\u1ef1c hi\u1ec7n l\u00e0m \u0111\u1ea1i l\u00fd cho H\u00e3ng v\u1eadn t\u1ea3i bi\u1ec3n X c\u1ee7a n\u01b0\u1edbc ngo\u00e0i. Theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd v\u1eadn t\u1ea3i, C\u00f4ng ty A thay m\u1eb7t H\u00e3ng X nh\u1eadn h\u00e0ng v\u1eadn chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i, ph\u00e1t h\u00e0nh v\u1eadn \u0111\u01a1n, thu ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n…<\/span>
\n Doanh nghi\u1ec7p B c\u1ee7a Vi\u1ec7t Nam thu\u00ea H\u00e3ng X (qua C\u00f4ng ty A) v\u1eadn chuy\u1ec3n h\u00e0ng t\u1eeb Vi\u1ec7t Nam sang M\u1ef9 v\u1edbi s\u1ed1 ti\u1ec1n v\u1eadn chuy\u1ec3n l\u00e0 100.000 USD.<\/span>
\n C\u00f4ng ty A \u0111\u00e3 thu\u00ea t\u00e0u bi\u1ec3n c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam ho\u1eb7c t\u00e0u bi\u1ec3n n\u01b0\u1edbc ngo\u00e0i ch\u1edf h\u00e0ng t\u1eeb Vi\u1ec7t Nam sang Singapore v\u1edbi ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n l\u00e0 20.000 USD v\u00e0 t\u1eeb Singapore h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n ti\u1ebfp sang M\u1ef9 b\u1eb1ng t\u00e0u c\u1ee7a H\u00e3ng X.<\/span>
\n Doanh thu ch\u1ecbu thu\u1ebf TNDN c\u1ee7a H\u00e3ng v\u1eadn t\u1ea3i bi\u1ec3n X c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n Doanh thu ch\u1ecbu thu\u1ebf TNDN = 100.000 \u2013 20.000 = 80.000 USD<\/span>
\n b.7) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 giao nh\u1eadn, kho v\u1eadn qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam \u0111i n\u01b0\u1edbc ngo\u00e0i, (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi hay ng\u01b0\u1eddi nh\u1eadn tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 to\u00e0n b\u1ed9 doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m c\u01b0\u1edbc v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf ph\u1ea3i tr\u1ea3 cho h\u00e3ng v\u1eadn chuy\u1ec3n (h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng bi\u1ec3n). <\/span>
\n b.8) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam \u0111i n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi hay ng\u01b0\u1eddi nh\u1eadn tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 to\u00e0n b\u1ed9 doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c.<\/span>
\n V\u00ed d\u1ee5 22:<\/span>
\n C\u00f4ng ty A \u1edf n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t b\u01b0u ph\u1ea9m t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. Doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n + \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi \u1edf n\u01b0\u1edbc ngo\u00e0i hay ng\u01b0\u1eddi nh\u1eadn t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5) kh\u00f4ng thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN;<\/span>
\n + \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi t\u1ea1i Vi\u1ec7t Nam hay ng\u01b0\u1eddi nh\u1eadn \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 to\u00e0n b\u1ed9 doanh thu C\u00f4ng ty A nh\u1eadn \u0111\u01b0\u1ee3c.<\/span>
\n V\u00ed d\u1ee5 23:<\/span>
\n C\u00f4ng ty B (C\u00f4ng ty Vi\u1ec7t Nam) cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t b\u01b0u ph\u1ea9m t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. \u0110\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 n\u00e0y, C\u00f4ng ty B thanh to\u00e1n (chia c\u01b0\u1edbc) cho C\u00f4ng ty C \u1edf n\u01b0\u1edbc ngo\u00e0i m\u1ed9t kho\u1ea3n ti\u1ec1n l\u00e0 x USD. Thu\u1ebf TNDN c\u1ee7a C\u00f4ng ty C \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n + \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi \u1edf n\u01b0\u1edbc ngo\u00e0i hay ng\u01b0\u1eddi nh\u1eadn t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), kho\u1ea3n ti\u1ec1n x USD C\u00f4ng ty C nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN;<\/span>
\n + \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi t\u1ea1i Vi\u1ec7t Nam hay ng\u01b0\u1eddi nh\u1eadn \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), kho\u1ea3n ti\u1ec1n x USD C\u00f4ng ty C nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN; C\u00f4ng ty B c\u00f3 tr\u00e1ch nhi\u1ec7m khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf TNDN tr\u00ean s\u1ed1 ti\u1ec1n x thanh to\u00e1n cho C\u00f4ng ty C.<\/span>
\n b.9) \u0110\u1ed1i v\u1edbi t\u00e1i b\u1ea3o hi\u1ec3m, doanh thu t\u00ednh thu\u1ebf TNDN x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n – \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i, doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 s\u1ed1 ti\u1ec1n ph\u00ed nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c (bao g\u1ed3m hoa h\u1ed3ng t\u00e1i b\u1ea3o hi\u1ec3m v\u00e0 chi ph\u00ed b\u1ed3i ho\u00e0n cho kh\u00e1ch h\u00e0ng theo tho\u1ea3 thu\u1eadn).<\/span>
\n – \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m t\u1eeb n\u01b0\u1edbc ngo\u00e0i, doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 kho\u1ea3n hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c.<\/span>
\n b.10) \u0110\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n \u0110\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ed5ng doanh thu b\u00e1n ch\u1ee9ng kho\u00e1n, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n b.11) Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi giao d\u1ecbch ho\u00e1n \u0111\u1ed5i l\u00e3i su\u1ea5t l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa l\u00e3i ph\u1ea3i thu v\u00e0 l\u00e3i ph\u1ea3i tr\u1ea3 m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c trong 1 n\u0103m d\u01b0\u01a1ng l\u1ecbch. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf TNDN, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span>
\n V\u00ed d\u1ee5 24: <\/span>
\n Ng\u00e2n h\u00e0ng A (A) c\u00f3 m\u1ed9t kho\u1ea3n cho vay tr\u1ecb gi\u00e1 10 tri\u1ec7u USD v\u1edbi l\u00e3i su\u1ea5t c\u1ed1 \u0111\u1ecbnh l\u00e0 5,2% th\u00e1ng. Th\u1eddi gian th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng l\u00e0 3 n\u0103m t\u1eeb 1\/2\/2012 \u0111\u1ebfn 1\/2\/2015, k\u1ef3 h\u1ea1n thanh to\u00e1n 6 th\u00e1ng 1 l\u1ea7n v\u00e0 thanh to\u00e1n v\u00e0o \u0111\u1ea7u k\u1ef3. <\/span>
\n Tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng cho vay c\u1ee7a A, A \u0111\u00e0m ph\u00e1n v\u1edbi 1 ng\u00e2n h\u00e0ng B (B) \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i l\u00e3i su\u1ea5t, c\u1ee5 th\u1ec3:<\/span>
\n – Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng l\u00e0 3 n\u0103m t\u1eeb 1\/2\/2012 \u0111\u1ebfn 1\/2\/2015, k\u1ef3 h\u1ea1n thanh to\u00e1n 6 th\u00e1ng 1 l\u1ea7n v\u00e0 thanh to\u00e1n v\u00e0o \u0111\u1ea7u k\u1ef3. <\/span>
\n – L\u00e3i su\u1ea5t th\u1ea3 n\u1ed5i A ph\u1ea3i tr\u1ea3 cho B l\u00e0 libor + 0,25% v\u00e0 B ph\u1ea3i tr\u1ea3 cho A l\u00e3i su\u1ea5t c\u1ed1 \u0111\u1ecbnh l\u00e0 5,2%. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a n\u1ebfu l\u00e3i su\u1ea5t libor + 0,25% cao h\u01a1n l\u00e3i su\u1ea5t c\u1ed1 \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i th\u00ec B nh\u1eadn \u0111\u01b0\u1ee3c ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t t\u1eeb A t\u00ednh b\u1eb1ng: (libor + 0,25%) – l\u00e3i ph\u1ea3i tr\u1ea3 t\u00ednh theo l\u00e3i su\u1ea5t 5,2%. Ng\u01b0\u1ee3c l\u1ea1i n\u1ebfu l\u00e3i su\u1ea5t libor + 0,25% th\u1ea5p h\u01a1n l\u00e3i su\u1ea5t c\u1ed1 \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i th\u00ec A nh\u1eadn \u0111\u01b0\u1ee3c ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t t\u1eeb B t\u00ednh b\u1eb1ng: 5,2% – l\u00e3i A nh\u1eadn \u0111\u01b0\u1ee3c t\u00ednh theo l\u00e3i su\u1ea5t libor + 0,25%.<\/span><\/p>\n

\"Th\u00f4ngVi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi B nh\u01b0 sau:<\/span><\/span>
\n – N\u0103m 2012 (t\u1eeb 01\/01\/2012 – 31\/12\/2012): T\u1ed5ng s\u1ed1 ti\u1ec1n B nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb A l\u00e0: (15.000 – 5.000) = 10.000 USD;<\/span>
\n – N\u0103m 2013 (t\u1eeb 01\/01\/2013 – 31\/12\/2013): T\u1ed5ng s\u1ed1 ti\u1ec1n B nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb A l\u00e0: (5.000 – 0) = 5.000 USD;<\/span>
\n – N\u0103m 2014 (t\u1eeb 01\/01\/2014 – 31\/12\/2014: B Kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n m\u00e0 ph\u1ea3i thanh to\u00e1n cho A l\u00e0 5.000 USD (Doanh thu t\u00ednh thu\u1ebf = 0);<\/span>
\n – N\u0103m 2015: Do h\u1ee3p \u0111\u1ed3ng tho\u1ea3 thu\u1eadn thanh to\u00e1n v\u00e0o \u0111\u1ea7u k\u1ef3 n\u00ean kh\u00f4ng ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa A v\u00e0 B.<\/span>
\n b.12) \u0110\u1ed1i v\u1edbi t\u00edn phi\u1ebfu kho b\u1ea1c:<\/span>
\n Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi t\u00edn phi\u1ebfu kho b\u1ea1c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00edn phi\u1ebfu kho b\u1ea1c do nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00edn phi\u1ebfu \u0111\u00e1o h\u1ea1n.<\/span>
\n Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi t\u00edn phi\u1ebfu kho b\u1ea1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n \"Th\u00f4ng<\/span><\/p>\n

Vi\u1ec7c ti\u0301nh gia\u0301 mua bi\u0300nh qu\u00e2n gia quy\u00ea\u0300n c\u1ee7a s\u1ed1 t\u00edn phi\u1ebfu kho b\u1ea1c m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m \u0111a\u0301o ha\u0323n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo 3 b\u01b0\u01a1\u0301c:<\/span>
\n B\u01b0\u01a1\u0301c 1: Xa\u0301c \u0111i\u0323nh s\u00f4\u0301 l\u01b0\u01a1\u0323ng ti\u0301n phi\u00ea\u0301u n\u0103\u0301m gi\u01b0\u0303 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m \u0111a\u0301o ha\u0323n.<\/span>
\n B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng, th\u1eddi \u0111i\u1ec3m mua v\u00e0 gi\u00e1 mua t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c t\u00edn phi\u1ebfu n\u1eafm gi\u1eef t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n (x\u00e1c \u0111\u1ecbnh \u1edf b\u01b0\u1edbc 1) theo nguy\u00ean t\u0103\u0301c t\u00edn phi\u1ebfu n\u00e0o mua tr\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c b\u00e1n tr\u01b0\u1edbc (nguy\u00ean t\u1eafc FIFO).<\/span>
\n B\u01b0\u01a1\u0301c 3: Ti\u0301nh gia\u0301 mua bi\u0300nh qu\u00e2n gia quy\u00ea\u0300n theo c\u00f4ng th\u01b0\u0301c: <\/span>
\n =\u2211( s\u00f4\u0301 l\u01b0\u01a1\u0323ng ti\u0301n phi\u00ea\u0301u n\u0103\u0301m gi\u01b0\u0303 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m \u0111a\u0301o ha\u0323n ta\u0323i ca\u0301c th\u01a1\u0300i \u0111i\u00ea\u0309m mua x gia\u0301 mua t\u01b0\u01a1ng \u1ee9ng ta\u0323i ca\u0301c th\u01a1\u0300i \u0111i\u00ea\u0309m mua va\u0300o) \u00f7 S\u00f4\u0301 l\u01b0\u01a1\u0323ng ti\u0301n phi\u00ea\u0301u n\u0103\u0301m gi\u01b0\u0303 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m \u0111a\u0301o ha\u0323n. <\/span>
\n V\u00ed d\u1ee5 25: Ng\u00e0y 1\/1\/2015, T\u00edn phi\u1ebfu kho b\u1ea1c X m\u1ec7nh gi\u00e1 ph\u00e1t h\u00e0nh 100.000 \u0111\u1ed3ng, k\u1ef3 h\u1ea1n 06 th\u00e1ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh v\u1edbi gi\u00e1 89.000 \u0111\u1ed3ng\/ t\u00edn phi\u1ebfu. Ngay sau khi ph\u00e1t h\u00e0nh, T\u00edn phi\u1ebfu \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft v\u00e0 giao d\u1ecbch tr\u00ean HNX. Nh\u00e0 \u0111\u1ea7u t\u01b0 A th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 giao d\u1ecbch sau t\u1eeb ng\u00e0y 2\/1 \u0111\u1ebfn ng\u00e0y 1\/7\/2015 (ng\u00e0y \u0111\u00e1o h\u1ea1n):<\/span>
\n \"Th\u00f4ngB\u01b0\u01a1\u0301c 1: Xa\u0301c \u0111i\u0323nh s\u00f4\u0301 l\u01b0\u01a1\u0323ng ti\u0301n phi\u00ea\u0301u n\u0103\u0301m gi\u01b0\u0303 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m \u0111a\u0301o ha\u0323n: (100 + 100 + 40) \u2013 (70 +20) = 150 t\u00edn phi\u1ebfu<\/span><\/span>
\n B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng, th\u1eddi \u0111i\u1ec3m mua v\u00e0 gi\u00e1 mua t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c t\u00edn phi\u1ebfu n\u1eafm gi\u1eef t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n sau khi tr\u01b0\u0300 \u0111i s\u00f4\u0301 l\u01b0\u01a1\u0323ng ti\u0301n phi\u00ea\u0301u ta\u0323i ca\u0301c \u0111\u01a1\u0323t ba\u0301n ti\u0301n phi\u00ea\u0301u theo nguy\u00ean t\u0103\u0301c t\u00edn phi\u1ebfu n\u00e0o mua tr\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c b\u00e1n tr\u01b0\u1edbc (nguy\u00ean t\u1eafc FIFO): 150 t\u00edn phi\u1ebfu n\u1eafm gi\u1eef t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n bao g\u1ed3m:<\/span>
\n + 10 t\u00edn phi\u1ebfu t\u1ea1i m\u1ee9c gi\u00e1 90.000 mua v\u00e0o ng\u00e0y 2\/1\/2015.<\/span>
\n + 100 t\u00edn phi\u1ebfu t\u1ea1i m\u1ee9c gi\u00e1 92.000 mua v\u00e0o ng\u00e0y 1\/2\/2015.<\/span>
\n + 40 t\u00edn phi\u1ebfu t\u1ea1i m\u1ee9c gi\u00e1 94.000 mua v\u00e0o ng\u00e0y 1\/4\/2015.<\/span>
\n B\u01b0\u01a1\u0301c 3: Ti\u0301nh gia\u0301 mua bi\u0300nh qu\u00e2n gia quy\u00ea\u0300n theo c\u00f4ng th\u01b0\u0301c:<\/span>
\n B\u00ecnh qu\u00e2n gia quy\u1ec1n gi\u00e1 mua t\u00edn phi\u1ebfu: [(40 x 94.000 + 100 x 92.000 + 10 x 90.000)\/ 150] = 92.400 (\u0111\u1ed3ng)<\/span>
\n Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi s\u1ed1 t\u00edn phi\u1ebfu m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n: (100.000 \u2013 92.400) x 150 = 1.140.000 (\u0111\u1ed3ng).<\/span>
\n 2. T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf<\/span>
\n a) T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u00e0nh kinh doanh:<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

 <\/p>\n

b) T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span>
\n b.1) \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 bao g\u1ed3m nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau, vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u0103n c\u1ee9 v\u00e0o doanh thu ch\u1ecbu thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 t\u1ef7 l\u1ec7 thu\u1ebf TNDN cao nh\u1ea5t cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/span>
\n Ri\u00eang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111i k\u00e8m c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng: Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec t\u1eebng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % thu\u1ebf TNDN tr\u00ean doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u kh\u00f4ng t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec th\u00ec t\u1ef7 l\u1ec7 % thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf l\u00e0 2% tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u1ec3 giao l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 th\u1ef1c hi\u1ec7n ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec t\u1ef7 l\u1ec7 % thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 (5%).<\/span>
\n V\u00ed d\u1ee5 26: <\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi B\u00ean Vi\u1ec7t Nam \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t nh\u00e0 m\u00e1y \u0111i\u1ec7n X v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 75 tri\u1ec7u USD (gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT, nh\u01b0ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf TNDN).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p 1: H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u t\u00e1ch ri\u00eang t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 sau:<\/span>
\n + Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cung c\u1ea5p cho c\u00f4ng tr\u00ecnh: 50 tri\u1ec7u USD.<\/span>
\n Trong \u0111\u00f3:<\/span>
\n Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb: 45 tri\u1ec7u USD<\/span>
\n Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh \u0111i k\u00e8m m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb: 5 tri\u1ec7u USD<\/span>
\n + Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7, thi\u1ebft k\u1ebf kh\u00e1c: 5 tri\u1ec7u USD.<\/span>
\n + Gi\u00e1 tr\u1ecb nh\u00e0 x\u01b0\u1edfng, h\u1ec7 th\u1ed1ng ph\u1ee5 tr\u1ee3 kh\u00e1c, ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng l\u1eafp \u0111\u1eb7t: 15 tri\u1ec7u USD.<\/span>
\n + Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t: 3 tri\u1ec7u USD.<\/span>
\n + Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o k\u1ef9 thu\u1eadt, v\u1eadn h\u00e0nh th\u1eed: 2 tri\u1ec7u USD.<\/span>
\n T\u1ef7 l\u1ec7 % thu\u1ebf TNDN \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau: \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb 45 tri\u1ec7u USD: 1%; \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t 15 tri\u1ec7u USD: 2%; \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u00e1c d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i (d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh, thi\u1ebft k\u1ebf, d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t, d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o k\u1ef9 thu\u1eadt, v\u1eadn h\u00e0nh th\u1eed) 15 tri\u1ec7u USD: 5%.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p 2: H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u kh\u00f4ng t\u00e1ch ri\u00eang t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec t\u1ef7 l\u1ec7 % thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng 75 tri\u1ec7u \u00e1p d\u1ee5ng l\u00e0 2%.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p 3: Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u1ec3 giao l\u1ea1i c\u00e1c ph\u1ea7n c\u00f4ng vi\u1ec7c c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A ch\u1ec9 th\u1ef1c hi\u1ec7n ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 (v\u00ed d\u1ee5 nh\u01b0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t) th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 n\u00e0y \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % thu\u1ebf TNDN l\u00e0 5%.<\/span>
\n b.2) \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p m\u00e1y m\u00f3c thi\u1ebft b\u1ecb c\u00f3 k\u00e8m theo c\u00e1c d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam, n\u1ebfu t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb c\u00e1c d\u1ecbch v\u1ee5 th\u00ec t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 thu\u1ebf ri\u00eang c\u1ee7a t\u1eebng ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb c\u00e1c d\u1ecbch v\u1ee5 th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf TNDN tr\u00ean doanh thu t\u00ednh thu\u1ebf l\u00e0 2%.<\/span>
\n V\u00ed d\u1ee5 27:<\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi B\u00ean Vi\u1ec7t Nam \u0111\u1ec3 cung c\u1ea5p 1 d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 70 tri\u1ec7u USD. Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m:<\/span>
\n + Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cung c\u1ea5p cho c\u00f4ng tr\u00ecnh: 60 tri\u1ec7u USD<\/span>
\n + Gi\u00e1 tr\u1ecb thi\u1ebft k\u1ebf d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7, thi\u1ebft k\u1ebf kh\u00e1c: 5 tri\u1ec7u USD<\/span>
\n + Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t: 3 tri\u1ec7u USD<\/span>
\n + Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o k\u1ef9 thu\u1eadt, v\u1eadn h\u00e0nh th\u1eed: 2 tri\u1ec7u USD.<\/span>
\n Trong tr\u01b0\u1eddng h\u1ee3p t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 n\u00e0y vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf TNDN nh\u01b0 sau: \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 \u0111\u1ed1i v\u1edbi ng\u00e0nh th\u01b0\u01a1ng m\u1ea1i; \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf, gi\u00e1m s\u00e1t l\u1eafp \u0111\u1eb7t, \u0111\u00e0o t\u1ea1o, v\u1eadn h\u00e0nh th\u1eed \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 \u0111\u1ed1i v\u1edbi ng\u00e0nh d\u1ecbch v\u1ee5.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf TNDN l\u00e0 2% tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (70 tri\u1ec7u USD).<\/span>
\n 3. Thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng thu \u0111\u01b0\u1ee3c t\u1eeb b\u00ean \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu b\u1ed3i th\u01b0\u1eddng l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i, c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/span>
\n \u0110\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i thu \u0111\u01b0\u1ee3c, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf ho\u1eb7c tr\u00ean c\u01a1 s\u1edf k\u00ea khai doanh thu, chi ph\u00ed v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng.<\/span><\/p>\n

M\u1ee5c 4<\/span><\/strong><\/span>
\n N\u1ed8P THU\u1ebe GTGT THEO PH\u01af\u01a0NG PH\u00c1P KH\u1ea4U TR\u1eea, N\u1ed8P THU\u1ebe TNDN THEO T\u1ef6 L\u1ec6 % T\u00cdNH TR\u00caN DOANH THU<\/span><\/strong><\/span>
\n (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p)<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 14. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/span><\/strong><\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 hai \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 8 M\u1ee5c 2 Ch\u01b0\u01a1ng II v\u00e0 t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf.<\/span>
\n \u0110i\u1ec1u 15. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/strong><\/span>
\n Th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 9 M\u1ee5c 2 Ch\u01b0\u01a1ng II.<\/span>
\n \u0110i\u1ec1u 16. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/strong><\/span>
\n Th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 M\u1ee5c 3 Ch\u01b0\u01a1ng II.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/span><\/strong><\/span>
\n T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 17. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong><\/span>
\n 1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/10\/2014, thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 60\/2012\/TT-BTC ng\u00e0y 12\/4\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n 2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c H\u1ee3p \u0111\u1ed3ng, H\u1ee3p \u0111\u1ed3ng th\u1ea7u ph\u1ee5 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf GTGT, thu\u1ebf TNDN ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt t\u01b0\u01a1ng \u1ee9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng. <\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam k\u00fd k\u1ebft ho\u1eb7c tham gia c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p thu\u1ebf c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00e1c v\u1edbi c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3. <\/span>
\n Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf kh\u00f3 v\u00e0 ph\u1ee9c t\u1ea1p, k\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Th\u00f4ng t\u01b0 103\/2014\/TT-BTC – Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ec3 b\u1ea1n t\u00ecm hi\u1ec3u<\/p>\n","protected":false},"author":7,"featured_media":4608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[519],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4521"}],"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=4521"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4521\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4608"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4521"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}