{"id":5688,"date":"2015-08-04T02:33:22","date_gmt":"2015-08-04T02:33:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5688"},"modified":"2015-08-11T08:42:39","modified_gmt":"2015-08-11T08:42:39","slug":"nhung-truong-hop-khong-phai-xuat-hoa-don-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5688","title":{"rendered":"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-full wp-image-5689\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/h\u00f3a-\u0111\u01a1n.jpg\" alt=\"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT\" width=\"260\" height=\"194\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 nhi\u1ec1u k\u1ebf to\u00e1n cho r\u1eb1ng, c\u1ee9 xu\u1ea5t h\u00e0ng ra kh\u1ecfi kho mang \u0111i b\u00e1n th\u00ec \u0111\u1ec1u ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 b\u1ea5t k\u1ef3 kho\u1ea3n thu n\u00e0o c\u0169ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, nh\u1eefng kho\u1ea3n chuy\u1ec3n d\u1ecbch h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n n\u00e0o c\u0169ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0ng th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i nh\u01b0 v\u1eady. V\u1eady nh\u1eefng kho\u1ea3n thu nh\u1eadp, chuy\u1ec3n giao h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n n\u00e0o kh\u00f4ng c\u1ea7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft <strong>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, <\/strong>chia s\u1ebb c\u1ee7a <strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> theo th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t hi\u1ec7n nay:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Quy \u0111\u1ecbnh c\u1ee7a H\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea7u h\u1ebft m\u1ecdi k\u1ebf to\u00e1n hi\u1ec3u r\u1eb1ng khi xu\u1ea5t h\u00e0ng mang \u0111i b\u00e1n ho\u1eb7c chuy\u1ec3n h\u00e0ng ra kh\u1ecfi kho t\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u1ec3 b\u00e1n \u0111\u1ec1u ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, Nh\u01b0ng Ph\u1ee5 l\u1ee5c 4, <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xu\u1ea5t h\u00e0ng ho\u00e1 \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1eeda kh\u1ea9u hay \u0111\u1ebfn n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 k\u00e8m L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9 .<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng ho\u00e1 cho c\u00e1c c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 c\u00e1c chi nh\u00e1nh, c\u1eeda h\u00e0ng \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 b\u00e1n ho\u1eb7c xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u1edbi nhau;\u00a0<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xu\u1ea5t h\u00e0ng ho\u00e1 cho c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1, h\u01b0\u1edfng hoa h\u1ed3ng, c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn x\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 k\u00e8m theo L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xu\u1ea5t h\u00e0ng ho\u00e1 b\u00e1n l\u01b0u \u0111\u1ed9ng s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 k\u00e8m theo L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh, (khi b\u00e1n h\u00e0ng m\u1edbi l\u1eadp ho\u00e1 \u0111\u01a1n)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n ngo\u1ea1i t\u1ec7 ph\u00e1t sinh \u1edf n\u01b0\u1edbc ngo\u00e0i l\u1eadp B\u1ea3ng k\u00ea chi ti\u1ebft doanh s\u1ed1 mua b\u00e1n theo t\u1eebng lo\u1ea1i ngo\u1ea1i t\u1ec7. (C\u00e1c ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n ngo\u1ea1i t\u1ec7 ph\u00e1t sinh \u1edf trong n\u01b0\u1edbc ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Mua, b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd n\u1ebfu mua c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n th\u00ec l\u1eadp B\u1ea3ng k\u00ea h\u00e0ng ho\u00e1 mua v\u00e0o.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh c\u00f3 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00ec ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n.\u00a0<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n; t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i c\u00f3 l\u1ec7nh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n, k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; color: #000000; font-size: 14pt;\"><strong style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; line-height: 1.5;\">2. Quy \u0111\u1ecbnh c\u1ee7a Thu\u1ebf GTGT v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n thu nh\u1eadp, k\u1ebf to\u00e1n quan \u0111i\u1ec3m r\u1eb1ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1ec1 c\u00e1c kho\u1ea3n thu v\u1ec1 \u0111\u00f3. Nh\u01b0ng C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 5 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp sau s\u1ebd kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n: ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c (tr\u1eeb b\u1ed3i th\u01b0\u1eddng b\u1eb1ng h\u00e0ng).<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam mua d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, 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 ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Mua t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang s\u1eed d\u1ee5ng, \u0111\u00e3 tr\u00edch kh\u1ea5u hao khi \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean do m\u1ed9t c\u01a1 s\u1edf kinh doanh s\u1edf h\u1eefu 100% v\u1ed1n ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean do m\u1ed9t c\u01a1 s\u1edf kinh doanh s\u1edf h\u1eefu 100% v\u1ed1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT (ph\u1ea3i c\u00f3 Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c L\u1ec7nh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong><em>L\u01b0u \u00fd:<\/em><\/strong><\/span> <\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n cho c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT.<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n thu h\u1ed9 kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. Quy \u0111\u1ecbnh c\u1ee7a Thu\u1ebf TNDN v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh c\u1ee7a t\u1ea1i \u0110i\u1ec1u 7 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> th\u00ec c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a nay \u0111\u00f2i \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t ph\u00e1t hi\u1ec7n ra.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c kho\u1ea3n th\u01b0\u1edfng do th\u1ef1c hi\u1ec7n t\u1ed1t cam k\u1ebft theo h\u1ee3p \u0111\u1ed3ng cao h\u01a1n kho\u1ea3n chi ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ec3 g\u00f3p v\u1ed1n, \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt t\u1eeb c\u00e1c ngu\u1ed3n t\u00e0i tr\u1ee3; thu t\u1eeb c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, thanh to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo th\u1ecfa thu\u1eadn, h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng t\u00ednh trong doanh thu.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c chia t\u1eeb thu nh\u1eadp tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>4. Qui \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n b, \u0110i\u1ec1u 16 <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> v\u00e0 Kho\u1ea3n 7, \u0110i\u1ec1u 3 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><u>Nh\u01b0 v\u1eady:<\/u><\/strong> tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng m\u00e0 <strong>Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong> quy \u0111\u1ecbnh l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p: H\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-truong-hop-khong-phai-xuat-hoa-don-gtgt\/\">X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-lap-hoa-don\/\">C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong b\u00e0i vi\u1ebft tr\u00ean, <strong>K\u1ebf to\u00e1n Centax <\/strong>\u0111\u00e3 \u0111\u1ec1 c\u1eadp t\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra. V\u1eady \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o th\u00ec nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o khi mua h\u00e0ng kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o? M\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i trong b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-truong-hop-mua-hang-khong-can-co-hoa-don-dau-vao\/\">Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng kh\u00f4ng c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng kho\u1ea3n thu nh\u1eadp, chuy\u1ec3n giao h\u00e0ng h\u00f3a n\u00e0o kh\u00f4ng c\u1ea7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/p>\n","protected":false},"author":7,"featured_media":7964,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[704],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5688"}],"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=5688"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5688\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7964"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5688"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}