{"id":5981,"date":"2015-08-05T04:10:31","date_gmt":"2015-08-05T04:10:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5981"},"modified":"2016-11-09T03:24:39","modified_gmt":"2016-11-09T03:24:39","slug":"thu-tuc-hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5981","title":{"rendered":"Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT"},"content":{"rendered":"

\"Th\u1ee7<\/h2>\n

Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong> \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT, ho\u1eb7c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra, ho\u1eb7c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f9ng v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh; tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u(ho\u00e0n tr\u01b0\u1edbc ki\u1ec3m tra sau). K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT n\u00eau tr\u00ean.<\/span><\/p>\n

1. C\u0103n c\u1ee9 ph\u00e1p l\u00fd\u00a0<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/span><\/p>\n

+ Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11<\/strong> ng\u00e0y 29\/11\/2006;<\/span><\/p>\n

+ Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH12<\/strong> ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span><\/p>\n

+ Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP<\/a><\/strong> ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n

+ \u0110i\u1ec1u 49 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a><\/strong> ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

2. Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n<\/strong><\/span><\/h2>\n

+ Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT,( ho\u1eb7c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra, ho\u1eb7c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f9ng v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh; tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u) chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ebfn n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

+ C\u01a1 quan thu\u1ebf (CQT) ti\u1ebfp nh\u1eadn, \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn, ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1; v\u00e0o s\u1ed5 theo d\u00f5i, vi\u1ebft phi\u1ebfu h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho NNT. N\u1ebfu NNT n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp t\u1ea1i CQT ho\u1eb7c n\u1ebfu n\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed th\u00ec vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf do c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

3. C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/span><\/h2>\n

+ Tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf c\u1ea5p: C\u1ee5c Thu\u1ebf.<\/span><\/p>\n

+ G\u1eedi qua h\u1ec7 th\u1ed1ng b\u01b0u ch\u00ednh.<\/span><\/p>\n

+ N\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

4. H\u1ed3 s\u01a1<\/strong><\/span><\/h2>\n

+ H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf\u00a0bao g\u1ed3m:<\/span><\/p>\n

1. Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (m\u1eabu 01\/\u0110NHT)<\/span>
\n 2. B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 mua v\u00e0o (m\u1eabu 01-1\/\u0110NHT)<\/span>
\n 3. B\u1ea3ng k\u00ea h\u1ed3 s\u01a1 xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 (m\u1eabu 01-3\/\u0110NHT)<\/span>
\n 4. Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 (\u0111i k\u00e8m b\u1ea3ng k\u00ea chi ti\u1ebft x\u00e1c nh\u00e2n c\u00f4ng n\u1ee3)<\/span><\/p>\n

\u00a0T\u1ea3i m\u1eabu s\u1ed1 01\/\u0110NHT t\u1ea1i \u0111\u00e2y<\/a><\/span><\/p>\n

+\u00a0 S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1: 01 (b\u1ed9)<\/span><\/p>\n

5. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft<\/strong><\/span><\/h2>\n

H\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n tr\u01b0\u1edbc, ki\u1ec3m tra sau th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft ch\u1eadm nh\u1ea5t l\u00e0 06 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/p>\n

6. \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh: T\u1ed5 ch\u1ee9c xin ho\u00e0n thu\u1ebf<\/strong><\/span><\/h2>\n

7. C\u01a1 quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh<\/strong><\/span><\/h2>\n

+ C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh: C\u1ee5c Thu\u1ebf.<\/span><\/p>\n

+ C\u01a1 quan tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh: C\u1ee5c Thu\u1ebf.<\/span><\/p>\n

8. K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh<\/strong><\/span><\/h2>\n

+ Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf\u00a0 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

+ Th\u00f4ng b\u00e1o kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf.<\/span><\/p>\n

9. L\u1ec7 ph\u00ed (n\u1ebfu c\u00f3): Kh\u00f4ng.<\/strong><\/span><\/h2>\n

10. T\u00ean m\u1eabu \u0111\u01a1n, m\u1eabu t\u1edd khai: Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu NSNN theo m\u1eabu s\u1ed1 01\/\u0110NHT.<\/strong><\/span><\/h2>\n

\u00a0<\/strong>T\u1ea3i m\u1eabu gi\u1ea5y\u00a0\u0111\u1ec1 ngh\u1ecb m\u1eabu s\u1ed1 01\/\u0110NHT t\u1ea1i\u00a0\u0111\u00e2y<\/span><\/a><\/span><\/p>\n

11. Y\u00eau c\u1ea7u, \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh (n\u1ebfu c\u00f3):kh\u00f4ng.<\/strong><\/span><\/h2>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft: \u0110i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ho\u00e0n thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi doanh nghi\u1ec7p th\u1ecfa m\u00e3n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf. V\u1eady Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec? M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft<\/p>\n","protected":false},"author":7,"featured_media":7881,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[749],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5981"}],"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=5981"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5981\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7881"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5981"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}