{"id":6027,"date":"2015-08-05T05:13:31","date_gmt":"2015-08-05T05:13:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6027"},"modified":"2015-08-14T08:43:03","modified_gmt":"2015-08-14T08:43:03","slug":"cach-tinh-thue-gia-tri-gia-tang-theo-phuong-phap-khau-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6027","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-full wp-image-6060\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Cach-tinh-thue-gia-tri-gia-tang-theo-phuong-phap-khau-tru.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, K\u1ebf to\u00e1n Centax lu\u00f4n c\u1eadp nh\u1eadp nh\u1eefng th\u00f4ng tin m\u1edbi nh\u1ea5t m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i, lu\u00f4n h\u01b0\u1edbng t\u1edbi ng\u01b0\u1eddi d\u00f9ng, v\u00ec l\u1ee3i \u00edch c\u1ed9ng \u0111\u00f4ng\" width=\"256\" height=\"196\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu t\u00ednh tr\u00ean kho\u1ea3n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1eeb qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng. C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT \u0111\u00f3 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111\u00e2y, <strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin tr\u00ecnh b\u00e0y n\u1ed9i dung v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. C\u00e1ch t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Theo kho\u1ea3n 5, \u0110i\u1ec1u 12<strong> <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"147\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td width=\"36\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">=<\/span><\/td>\n<td width=\"127\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra<\/span><\/td>\n<td width=\"46\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211;<\/span><\/td>\n<td width=\"177\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.1. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cS\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra b\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1ch t\u00ednh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 5 \u0110i\u1ec1u 12 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra \u00a0= \u00a0\u00a0\u00a0\u00a0T\u1ed5ng s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 6 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cC\u0103n c\u1ee9 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.\u201d<\/em><\/span><\/p>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>L\u01b0u \u00fd:<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Khi l\u1eadp ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u01a1 s\u1edf kinh doanh ph\u1ea3i ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf, thu\u1ebf GTGT v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n ch\u1ec9 ghi gi\u00e1 thanh to\u00e1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p d\u00f9ng ch\u1ee9ng t\u1eeb \u0111\u1eb7c th\u00f9), kh\u00f4ng ghi gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf v\u00e0 thu\u1ebf GTGT th\u00ec thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra ph\u1ea3i t\u00ednh tr\u00ean gi\u00e1 thanh to\u00e1n ghi tr\u00ean ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/em>.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, b\u1ea1n c\u1ea7n ph\u1ea3i t\u00ednh \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u ra. \u0110\u1ec3 t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra b\u1ea1n ph\u1ea3i bi\u1ebft \u0111\u01b0\u1ee3c gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t. \u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t v\u1edbi nh\u1eefng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 , m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i ti\u1ebfp:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-gia-tinh-thue-gia-tri-gia-tang\/\">Quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c nhau \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e1c nhau, bao g\u1ed3m: \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf, c\u00f2n l\u1ea1i l\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 0%, 5%, 10%. C\u1ee5 th\u1ec3 m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/doi-tuong-ap-dung-thue-suat-0\/\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/doi-tuong-ap-dung-thue-suat-5\/\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5%<\/a><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 5 \u0110i\u1ec1u 12 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1eb1ng (=) t\u1ed5ng s\u1ed1 thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT, s\u1ed1 thu\u1ebf GTGT ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 thu\u1ebf GTGT ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><span style=\"color: #ff0000;\">L\u01b0u \u00fd:<\/span><\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o l\u00e0 lo\u1ea1i \u0111\u01b0\u1ee3c d\u00f9ng ch\u1ee9ng t\u1eeb \u0111\u1eb7c th\u00f9 ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-6041 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/8-5-2015-11-59-27-PM.png\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb - \u1ea3nh 1\" width=\"610\" height=\"133\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/8-5-2015-11-59-27-PM.png 610w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/8-5-2015-11-59-27-PM-300x65.png 300w\" sizes=\"(max-width: 610px) 100vw, 610px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, m\u00e0 ph\u1ea3i th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n c\u1ee7a lu\u1eadt thu\u1ebf GTGT, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-nguyen-tac-khau-tru-thue-gia-tri-gia-tang-dau-vao\/\">C\u00e1c nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u00a0\u00a0\u00a0<\/a>\u00a0\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao\/\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>V\u00ed d\u1ee5: <\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i C\u00f4ng ty k\u1ebf to\u00e1n Centax, trong th\u00e1ng 6\/2015 c\u00f3 c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 05\/06: Mua m\u1ed9t b\u1ed9 20 b\u1ed9 m\u00e1y t\u00ednh, \u0111\u01a1n gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf l\u00e0 12.000.000 \u0111\u1ed3ng, thu\u1ebf su\u1ea5t thu\u1ebf GTGT: 10%<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 20\/06: Xu\u1ea5t b\u00e1n 10 b\u1ed9 m\u00e1y t\u00ednh, \u0111\u01a1n gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf l\u00e0 16.500.000 \u0111\u1ed3ng, v\u00e0 06 tivi Samsung \u0111\u01a1n gi\u00e1 ch\u01b0a thu\u1ebf l\u00e0\u00a0 15.000.000 \u0111\u1ed3ng, thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 10%<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady: S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra = 16.500.000 x 10 x 10% + 15.000.000 x 5 x 10% = 25.500.000 \u0111\u1ed3ng<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o = 12.000.000 x 20 x 10% = 24.000.000 \u0111\u1ed3ng<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = 25.500.000 \u2013 24.000.000 = 1.500.000 \u0111\u1ed3ng<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. H\u1ea1ch to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1. Khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n\u2026ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Theo \u0110i\u1ec3m 3.1 Kho\u1ea3n 3 \u0110i\u1ec1u 19 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh th\u00ec:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 156,152,211, 642, 142,242&#8230; (gi\u00e1 ch\u01b0a thu\u1ebf)<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133&#8230; (Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111,112,331&#8230; ( T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>Ch\u00fa \u00fd:<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i n\u1ed9p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a dich v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. <\/em><em>( Theo TT219\/2013\/TT-BTC)<\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec3m 3.1 Kho\u1ea3n 3 \u0110i\u1ec1u 52 <strong>Th\u00f4ng t\u01b0 200\/2104\/T-BTC<\/strong> quy \u0111\u1ecbnh th\u00ec:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 111, 112, 131,. . . (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf)<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.3. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, v\u00e0 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong k\u1ef3.<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec3m 3.8, \u0110i\u1ec3m 3.9 Kho\u1ea3n 3 \u0110i\u1ec1u 19 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2104\/TT-BT<\/a>C<\/strong> quy \u0111\u1ecbnh th\u00ec:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3331 (Thu\u1ebf GTGT \u0111\u1ea7u ra)<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 133\u00a0 (Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu s\u1ed1 d\u01b0 TK 1331 &gt; s\u1ed1 d\u01b0 TK 3331: t\u1ee9c l\u00e0 \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n \u0111\u1ea7u ra n\u00ean k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 d\u1ef1 c\u1ee7a TK 1331 sang k\u1ef3 sau kh\u1ea5u tr\u1eeb ti\u1ebfp<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu s\u1ed1 d\u01b0 TK 1331 &lt; s\u1ed1 d\u01b0 TK 3331: T\u1ee9c l\u00e0 \u0111\u1ea7u v\u00e0o nh\u1ecf h\u01a1n \u0111\u1ea7u ra n\u00ean doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch v\u00e0o NSNN<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi n\u1ed9p thu\u1ebf GTGT, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3331:\u00a0\u00a0 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p)<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111,1112<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 02 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 k\u00ea khai t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 k\u00ea khai t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. B\u00e0i vi\u1ebft tr\u00ean K\u1ebf to\u00e1n Centax \u0111\u00e3 chia s\u1ebb v\u1edbi b\u1ea1n c\u00e1ch t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1ch t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u1edf c\u00e1c b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-gia-tri-gia-tang-theo-phuong-phap-truc-tiep-tren-doanh-thu\/\">C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-gia-tri-gia-tang-doi-voi-hoat-dong-mua-ban-che-tac-vang-bac-da-quy\/\">C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-lap-to-khai-thue-gtgt-theo-phuong-phap-khau-tru-theo-mau-01gtgt\/\">H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb\u00a0 (M\u1eabu 01\/GTGT)<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu t\u00ednh tr\u00ean kho\u1ea3n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1eeb qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng. C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT \u0111\u00f3 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. T\u1ea1i \u0111\u00e2y,..<\/p>\n","protected":false},"author":7,"featured_media":7873,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[754],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6027"}],"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=6027"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6027\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7873"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6027"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}