{"id":5229,"date":"2015-08-01T08:09:25","date_gmt":"2015-08-01T08:09:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5229"},"modified":"2015-08-07T07:59:43","modified_gmt":"2015-08-07T07:59:43","slug":"cach-xu-ly-hoa-don-mua-cua-doanh-nghiep-ngung-kinh-doanh-hoac-bo-tron","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5229","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n mua c\u1ee7a doanh nghi\u1ec7p ng\u1eebng kinh doanh ho\u1eb7c b\u1ecf tr\u1ed1n"},"content":{"rendered":"

\"C\u00e1ch<\/h2>\n

Nhi\u1ec1u doanh nghi\u1ec7p do v\u00f4 t\u00ecnh hay c\u1ed1 \u00fd, mua h\u00e0ng nh\u1eadn h\u00f3a \u0111\u01a1n c\u1ee7a nh\u1eefng doanh nghi\u1ec7p \u0111\u00e3 ng\u1eebng kinh doanh hay b\u1ecf tr\u1ed1n, \u0111\u1ec3 l\u1ea1i nhi\u1ec1u phi\u1ec1n to\u00e1i v\u00e0 h\u1eadu qu\u1ea3. C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n mua c\u1ee7a doanh nghi\u1ec7p ng\u1eebng kinh doanh ho\u1eb7c b\u1ecf tr\u1ed1n<\/strong> nh\u01b0 th\u1ebf n\u00e0o? C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin c\u00f3 b\u00e0i vi\u1ebft chia s\u1ebb v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u1eb1m gi\u00fap th\u00e1o g\u1ee1 c\u00e1c th\u1eafc m\u1eafc m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay \u0111ang m\u1eafc ph\u1ea3i nh\u01b0 sau:<\/span><\/p>\n

Tr\u01b0\u1edbc ti\u00ean ta c\u1ea7n x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m mua h\u00e0ng h\u00f3a c\u00f3 h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p ng\u1eebng kinh doanh ho\u1eb7c b\u1ecf tr\u1ed1n ?<\/span><\/p>\n

1. Th\u1eddi \u0111i\u1ec3m mua h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

Khi doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n ho\u1eb7c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o v\u1ec1 nh\u1eefng h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a t\u1eeb c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 ng\u1eebng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c b\u1ecf tr\u1ed1n kh\u1ecfi \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh, vi\u1ec7c \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh xem th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u01b0\u1edbc hay l\u00e0 sau khi doanh nghi\u1ec7p b\u1ecf tr\u1ed1n. C\u00f3 2 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n

1.1. H\u00f3a \u0111\u01a1n ph\u00e1t sinh sau ng\u00e0y doanh nghi\u1ec7p b\u1ecf tr\u1ed1n<\/strong><\/span><\/h3>\n

Trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n ph\u00e1t sinh sau ng\u00e0y doanh nghi\u1ec7p b\u1ecf tr\u1ed1n th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

1.2. H\u00f3a \u0111\u01a1n ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y doanh nghi\u1ec7p b\u1ecf tr\u1ed1n<\/strong><\/span><\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y doanh nghi\u1ec7p b\u1ecf tr\u1ed1n th\u00ec doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m tra xem x\u00e9t. N\u1ebfu doanh nghi\u1ec7p th\u1ef1c s\u1ef1 c\u00f3 mua h\u00e0ng c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3, c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u00fd, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang quy \u0111\u1ecbnh, th\u00ec c\u01a1 s\u1edf kinh doanh s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

2. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n mua c\u1ee7a doanh nghi\u1ec7p ng\u1eebng kinh doanh ho\u1eb7c b\u1ecf tr\u1ed1n<\/strong><\/span><\/h2>\n

Theo C\u00f4ng v\u0103n s\u1ed1 11797\/BTC-TCT<\/a><\/strong> c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u00e0 b\u1ed5 sung n\u1ed9i dung C\u00f4ng v\u0103n s\u1ed1 1752\/BTC-TCT<\/a><\/strong> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c2. V\u1ec1 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 mua h\u00e0ng h\u00f3a, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u1ef1c ti\u1ebfp c\u1ee7a doanh nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p trung gian ng\u1eebng kinh doanh, b\u1ecf tr\u1ed1n kh\u1ecfi \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f3 d\u1ea5u hi\u1ec7u mua b\u00e1n h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p nh\u01b0ng ch\u01b0a c\u00f3 k\u1ebft lu\u1eadn ch\u00ednh th\u1ee9c c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u vi ph\u1ea1m tr\u01b0\u1edbc ng\u00e0y B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 7527\/BTC-TCT), th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 13706\/BTC-TCT ng\u00e0y 15\/10\/2013 v\u00e0 C\u00f4ng v\u0103n s\u1ed1 1752\/BTC-CTC ng\u00e0y 10\/2\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n nh\u01b0 sau:
\n<\/em><\/span>\u2026
\n3.\u00a0<\/em><\/span>N\u1ebfu vi\u1ec7c t\u1ea1m d\u1eebng kh\u1ea5u tr\u1eeb thu\u1ebf d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00ec C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p, theo d\u00f5i c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ch\u01b0a y\u00eau c\u1ea7u n\u1ed9p v\u00e0 ch\u01b0a t\u00ednh ph\u1ea1t n\u1ed9p ch\u1eadm ch\u1edd k\u1ebft lu\u1eadn ch\u00ednh th\u1ee9c c\u1ee7a C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.\u201d<\/em><\/p>\n

Nh\u01b0 v\u1eady, c\u00f3 c\u00e1c c\u00e1ch x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

2.1. N\u1ebfu doanh nghi\u1ec7p ch\u01b0a th\u1ef1c hi\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/strong><\/span><\/h3>\n

Khi doanh nghi\u1ec7p ch\u01b0a th\u1ef1c hi\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT th\u00ec C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho doanh nghi\u1ec7p bi\u1ebft \u0111\u1ec3 t\u1ea1m d\u1eebng k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt, ch\u1edd k\u1ebft qu\u1ea3 ch\u00ednh th\u1ee9c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

2.2. N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/strong><\/span><\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p khi doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT r\u1ed3i th\u00ec c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho doanh nghi\u1ec7p bi\u1ebft \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1ea1i ch\u1ec9 ti\u00eau 37 M\u1eabu s\u1ed1 01\/GTGT.<\/a><\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng k\u00ea khai kh\u1ea5u tr\u1eeb l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh th\u00ec:<\/span><\/p>\n

a) Doanh nghi\u1ec7p ph\u1ea3i cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u00a0b)\u00a0<\/span>C\u01a1 quan thu\u1ebf ki\u1ec3m tra nh\u1eefng n\u1ed9i dung sau<\/span><\/p>\n