{"id":5691,"date":"2015-08-04T03:06:14","date_gmt":"2015-08-04T03:06:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5691"},"modified":"2016-12-28T00:28:52","modified_gmt":"2016-12-28T00:28:52","slug":"nhung-truong-hop-mua-hang-khong-can-co-hoa-don-dau-vao","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5691","title":{"rendered":"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng kh\u00f4ng c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o"},"content":{"rendered":"

\"Nh\u1eefng<\/h2>\n

Kh\u00f4ng ph\u1ea3i c\u1ee9 \u0111i mua h\u00e0ng, c\u1ee9 chi ph\u00ed \u0111\u1ea7u v\u00e0o l\u00e0 ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, v\u1eabn c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng kh\u00f4ng c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/strong> theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. V\u1eady nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o mua h\u00e0ng kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng? C\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng? \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n gi\u1ea3i quy\u1ebft nh\u1eefng th\u1eafc m\u1eafc n\u00e0y, c\u0169ng nh\u01b0 nh\u1eefng lo l\u1eafng m\u00e0 doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i, \u0110\u00e0o t\u1ea1o K\u1ebf to\u00e1n Centax<\/a><\/strong> \u0111\u00e3 c\u00f3 b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng kh\u00f4ng c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o <\/strong><\/span>\u00a0<\/strong><\/span><\/span><\/h2>\n

1. Mua h\u00e0ng kh\u00f4ng c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n (L\u1eadp b\u1ea3ng k\u00ea)<\/strong><\/span><\/h3>\n

T\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.4 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> <\/strong>v\u00e0 \u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i b\u1ed5 sung c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi mua c\u00e1c m\u1eb7t h\u00e0ng h\u00f3a kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n (\u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp b\u1ea3ng k\u00ea).<\/span><\/p>\n

\u201c<\/em>2.4. Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo m\u1eabu s\u1ed1 01\/TNDN k\u00e8m theo Th\u00f4ng t\u01b0 <\/em>s\u1ed1 78\/2014\/TT-BTC<\/em>) nh\u01b0ng kh\u00f4ng l\u1eadp B\u1ea3ng k\u00ea k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/em><\/span><\/p>\n

– Mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng<\/em>, l\u00e2m<\/em>, th\u1ee7y s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

– Mua s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng l\u00e0m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, song, m\u00e2y, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba ho\u1eb7c nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t th\u1ee7 c\u00f4ng kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

– Mua \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n t\u1ef1 khai th\u00e1c tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

– Mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t;<\/em><\/span><\/p>\n

– Mua t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

– Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n<\/em>,<\/em> h\u1ed9 kinh doanh (kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean) c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady:<\/strong><\/span><\/em><\/span><\/p>\n

D\u1ef1a v\u00e0o quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1c tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng tr\u00ean doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea mua h\u00e0ng M\u1eabu 01\/TNDN<\/a> m\u00e0 kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n<\/span><\/p>\n

V\u1eady \u0111\u1ec3 t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp b\u1ea3ng k\u00ea \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1eddi c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 xem th\u00eam trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1eadp b\u1ea3ng k\u00ea mua h\u00e0ng h\u00f3a kh\u00f4ng c\u1ea7n d\u00f9ng h\u00f3a \u0111\u01a1n<\/span><\/p>\n

2. Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p sau:<\/strong><\/span><\/h3>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n n\u01b0\u1edbc do ch\u1ee7 s\u1edf h\u1eefu l\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

\u201c<\/em>a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh tr\u1ef1c ti\u1ebfp thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p\u00a0 \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 <\/em>c\u00e1c ho\u00e1 \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.
\n<\/em><\/span>b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m <\/em>s\u1ea3n xu\u1ea5t <\/em>kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u01b0\u1edbc th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/em>\u201d<\/em><\/span><\/span><\/p>\n

Nh\u01b0 v\u1eady:<\/strong><\/span><\/em><\/span><\/p>\n

D\u1ef1a v\u00e0o quy \u0111\u1ecbnh tr\u00ean khi doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu :<\/span><\/p>\n