{"id":5798,"date":"2015-08-04T07:37:15","date_gmt":"2015-08-04T07:37:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5798"},"modified":"2015-09-11T01:15:27","modified_gmt":"2015-09-11T01:15:27","slug":"quy-dinh-2015-doi-voi-hang-cho-bieu-tang-tra-thay-luong-nguoi-lao-dong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5798","title":{"rendered":"Quy \u0111\u1ecbnh 2015 \u0111\u1ed1i v\u1edbi h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng"},"content":{"rendered":"

\"Quy<\/h2>\n

Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Doanh nghi\u1ec7p c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e0 xu\u1ea5t h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng v\u00e0 tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong>. V\u1eady nh\u1eefng h\u00e0ng h\u00f3a \u0111\u00f3 khi xu\u1ea5t cho kh\u00e1ch h\u00e0ng doanh nghi\u1ec7p c\u00f3 c\u1ea7n vi\u1ebft h\u00f3a \u0111\u01a1n kh\u00f4ng v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? \u0110\u00e0o t\u1ea1o k\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ec1 tr\u01b0\u1eddng h\u1ee3p n\u00e0y:<\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/strong> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a>\u00a0<\/strong>v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\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

D\u1ef1a v\u00e0o quy \u0111\u1ecbnh tr\u00ean khi doanh nghi\u1ec7p xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong> th\u00ec ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

K\u1ebf to\u00e1n Centax<\/a><\/strong> c\u0169ng \u0111\u00e3 c\u00f3 b\u00e0i vi\u1ebft v\u1ec1 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n h\u00e0ng cho bi\u1ebfu t\u1eb7ng tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf GTGT<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 Kho\u1ea3n 3, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c3. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 mua ngo\u00e0i ho\u1eb7c do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t) d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng, l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean: Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong> l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

Theo kho\u1ea3n 5, C\u00f4ng v\u0103n 2785\/TCT-CS<\/strong> ng\u00e0y 23\/7\/2014 h\u01b0\u1edbng d\u1eabn n\u1ed9i dung m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> <\/a>c\u00f3 quy \u0111\u1ecbnh sau:<\/span><\/p>\n

“5.1. B\u1ecf quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3b \u0110i\u1ec1u 5<\/em><\/span><\/p>\n

Tr\u01b0\u1edbc: h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m cho bi\u1ebfu t\u1eb7ng<\/em>“<\/span><\/p>\n

L\u01b0u \u00fd:<\/u><\/em><\/strong><\/span><\/p>\n