{"id":5799,"date":"2015-08-04T07:29:05","date_gmt":"2015-08-04T07:29:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5799"},"modified":"2015-08-27T11:15:50","modified_gmt":"2015-08-27T11:15:50","slug":"nhung-diem-luu-y-ve-thu-lai-tien-cho-vay","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5799","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m l\u01b0u \u00fd v\u1ec1 thu l\u00e3i ti\u1ec1n cho vay"},"content":{"rendered":"

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

Trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, nhi\u1ec1u doanh nghi\u1ec7p v\u00ec l\u00fd do n\u00e0o \u0111\u00f3, th\u01b0\u1eddng c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i cho vay nh\u01b0 m\u1ed9t\u00a0 kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, ho\u1eb7c n\u1eb1m trong t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi. Nh\u1eefng kho\u1ea3n ti\u1ec1n n\u00e0y th\u01b0\u1eddng sinh l\u00e3i cho doanh nghi\u1ec7p, v\u00e0 l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3.<\/span><\/p>\n

V\u1eady nh\u1eefng kho\u1ea3n ti\u1ec1n l\u00e3i n\u00e0y, c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n x\u00e1c \u0111\u1ecbnh doanh thu kh\u00f4ng? H\u1ea1ch to\u00e1n v\u00e0 ghi nh\u1eadn th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n

1. Quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf<\/strong><\/span><\/h2>\n

Theo quy\u00a0 \u0111\u1ecbnh l\u1ea1i \u0111i\u1ec1u 4 kho\u1ea3n 8 \u0111i\u1ec3m b, quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201cb) Ho\u1ea1t \u0111\u1ed9ng cho vay ri\u00eang l\u1ebb, kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 5: C\u00f4ng ty c\u1ed5 ph\u1ea7n VC c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i t\u1ea1m th\u1eddi ch\u01b0a ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh, C\u00f4ng ty c\u1ed5 ph\u1ea7n VC k\u00fd h\u1ee3p \u0111\u1ed3ng cho C\u00f4ng ty T vay ti\u1ec1n trong th\u1eddi h\u1ea1n 6 th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n ti\u1ec1n l\u00e3i th\u00ec kho\u1ea3n ti\u1ec1n l\u00e3i C\u00f4ng ty c\u1ed5 ph\u1ea7n VC nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. \u201c<\/em>\u00a0<\/em><\/strong><\/span><\/p>\n

\u0110i\u1ec3m a Kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/em><\/strong>, <\/em><\/strong>s<\/em>\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/em>
\n<\/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).<\/em><\/span><\/p>\n

Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, ho\u1ea1t \u0111\u1ed9ng cho vay ri\u00eang l\u1ebb, l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Tuy nhi\u00ean, quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 26\/2015\/TT-BTC (s\u1eeda \u0111\u1ed5i th\u00f4ng t\u01b0 39\/2014\/TT-BTC) kh\u00f4ng n\u00f3i r\u00f5, l\u00e3i vay c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n hay kh\u00f4ng?<\/span><\/p>\n

T<\/em><\/strong>\u1ea1i C\u00f4ng v\u0103n 4044\/CT-TTHT<\/a> ng\u00e0y 29\/5\/2014 c\u1ee7a C\u1ee5c thu\u1ebf TP. H\u1ed3 ch\u00ed Minh, tr\u1ea3 l\u1eddi h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n cho l\u00e3i ti\u1ec1n vay nh\u01b0 sau:<\/em><\/strong><\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i cho C\u00f4ng ty kh\u00e1c vay (kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean) th\u00ec kho\u1ea3n ti\u1ec1n l\u00e3i C\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, khi thu ti\u1ec1n C\u00f4ng ty ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT, tr\u00ean ho\u00e1 \u0111\u01a1n ghi r\u00f5 thu l\u00e3i ti\u1ec1n vay d\u00f2ng thu\u1ebf su\u1ea5t, s\u1ed1 thu\u1ebf GTGT kh\u00f4ng ghi v\u00e0 g\u1ea1ch ch\u00e9o.\u201d<\/em><\/span><\/p>\n

K\u1ebft lu\u1eadn:<\/strong><\/span><\/p>\n