{"id":6024,"date":"2015-08-05T04:47:28","date_gmt":"2015-08-05T04:47:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6024"},"modified":"2015-08-12T09:54:51","modified_gmt":"2015-08-12T09:54:51","slug":"thoi-diem-xac-dinh-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6024","title":{"rendered":"Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT"},"content":{"rendered":"

\"Th\u1eddi<\/h2>\n

R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n ch\u1ec9 l\u1eadp h\u00f3a \u0111\u01a1n theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng ho\u1eb7c c\u1ee7a l\u00e3nh \u0111\u1ea1o Doanh nghi\u1ec7p m\u00e0 ch\u01b0a bi\u1ebft ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m n\u00e0o ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

\u0110\u1ebfn khi c\u01a1 quan thu\u1ebf thanh ki\u1ec3m tra, quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Doanh nghi\u1ec7p th\u00ec Doanh nghi\u1ec7p b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf GTGT do x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu, t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

T\u1ea1i \u0111i\u1ec1u 8, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> v\u1ec1 Thu\u1ebf GTGT c\u00f3 quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra nh\u01b0 sau:<\/span>\u00a0<\/span><\/p>\n

1. V\u1edbi b\u00e1n h\u00e0ng h\u00f3a b\u00e1n ra<\/strong><\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

2. V\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng<\/strong><\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf GTGT l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u1ec1 c\u01b0\u1edbc d\u1ecbch v\u1ee5 k\u1ebft n\u1ed1i vi\u1ec5n th\u00f4ng theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng. Th\u1eddi gian n\u00e0y ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 2 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh c\u01b0\u1edbc d\u1ecbch v\u1ee5 k\u1ebft n\u1ed1i vi\u1ec5n th\u00f4ng.<\/span><\/p>\n

3. V\u1edbi ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5<\/strong><\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/span><\/strong><\/p>\n

5. V\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc s\u1ea1ch<\/strong><\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u00a0l\u00e0 ng\u00e0y ghi ch\u1ec9 s\u1ed1 \u0111i\u1ec7n, n\u01b0\u1edbc ti\u00eau th\u1ee5 tr\u00ean \u0111\u1ed3ng h\u1ed3 \u0111\u1ec3 ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u00ednh ti\u1ec1n.<\/span><\/p>\n

6. V\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea:<\/strong><\/span>\u00a0<\/strong><\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng. C\u0103n c\u1ee9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c, c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT \u0111\u1ea7u ra ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

7. V\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t (bao g\u1ed3m c\u1ea3 \u0111\u00f3ng t\u00e0u)<\/em><\/strong><\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 t\u00ednh thu\u1ebf GTGT l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

K\u1ebf to\u00e1n c\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 t\u01b0 v\u1ea5n khi l\u00e0m H\u1ee3p \u0111\u1ed3ng, x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, t\u00ednh thu\u1ebf GTGT v\u00e0 ghi nh\u1eadn doanh thu cho ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c v\u0103n b\u1ea3n Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

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