{"id":6068,"date":"2015-08-05T06:42:26","date_gmt":"2015-08-05T06:42:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6068"},"modified":"2015-08-14T08:42:51","modified_gmt":"2015-08-14T08:42:51","slug":"cach-tinh-thue-gia-tri-gia-tang-theo-phuong-phap-truc-tiep-tren-doanh-thu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6068","title":{"rendered":"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"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-6072 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Cach-tinh-thue-gia-tri-gia-t\u0103ng-theo-phuong-phap-truc-tiep-tren-doanh-thu.jpg\" alt=\"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 - \u1ea3nh ch\u00ednh\" width=\"259\" height=\"194\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu t\u00ednh tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng. C\u00f3 02 c\u00e1ch t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp l\u00e0 t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean GTGT v\u00e0 t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf GTGTtheo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean Doanh thu<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 13 <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> quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m d\u01b0\u1edbi m\u1ee9c ng\u01b0\u1ee1ng doanh thu m\u1ed9t t\u1ef7 \u0111\u1ed3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed9, c\u00e1 nh\u00e2n kinh doanh;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.\u201d<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<span style=\"font-size: 14pt; color: #000000;\">2.\u00a0<\/span><\/strong><span style=\"font-size: 14pt; color: #000000;\"><strong>C\u00e1ch t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong><\/span><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Theo Kho\u1ea3n 2 \u0110i\u1ec1u 13 <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 c\u00e1ch t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1 c ti\u1ebfp tr\u00ean doanh thu nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eb1ng t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu..\u201d<\/em><\/span><\/p>\n<table width=\"83%\">\n<tbody>\n<tr>\n<td width=\"25%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td width=\"13%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">=<\/span><\/td>\n<td width=\"25%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh thu t\u00ednh thu\u1ebf GTGT<\/span><\/td>\n<td width=\"13%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"21%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ef7 l\u1ec7 %<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 13 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 t\u00ednh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1: 1%;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 5%; <\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 3%;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 2%.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 13 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cDoanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ee5 thu, ph\u00ed thu th\u00eam m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 doanh thu b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 doanh thu h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 (%) tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi doanh thu n\u00e0y.\u201d<\/em><\/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;\">C\u00f4ng ty TNHH A l\u00e0 doanh nghi\u1ec7p k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. C\u00f4ng ty TNHH A c\u00f3 doanh thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh v\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u00e0nh l\u1eadp doanh nghi\u1ec7p th\u00ec C\u00f4ng ty TNHH A kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 (%) tr\u00ean doanh thu t\u1eeb\u00a0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh (do ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT) v\u00e0 ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 5% tr\u00ean doanh thu t\u1eeb d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u00e0nh l\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<span style=\"color: #ff0000;\"><strong><em>Ch\u00fa \u00fd:<\/em><\/strong> <\/span>\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 13 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c\u0110\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu, thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu c\u1ee7a h\u1ed9 kho\u00e1n theo <\/em><em>h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/em><em> c\u0103n c\u1ee9 v\u00e0o t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u khai thu\u1ebf c\u1ee7a h\u1ed9 kho\u00e1n, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf, k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra doanh thu th\u1ef1c t\u1ebf v\u00e0 \u00fd ki\u1ebfn c\u1ee7a H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng.<br \/>\n<\/em><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 th\u00ec c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1ef7 l\u1ec7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh.\u201d<\/em><em>\u00a0<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam: <a href=\"https:\/\/centax.dsoftware.vn\/bang-danh-muc-nganh-nghe-tinh-thue-gtgt-theo-ty-le-tren-doanh-thu\/\" target=\"_blank\">B\u1ea3ng danh m\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/a> (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC)<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 3 \u0110i\u1ec1u 79 <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> h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00ea khai t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 111, 112,. . . (T\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n, t\u00ednh v\u00e0 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi n\u1ed9p thu\u1ebf , 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 ph\u1ea3i n\u1ed9p<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 1111, 1112<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft kh\u00e1c:<\/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-khau-tru\/\">C\u00e1ch t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/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 GTGT \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-gtgt-theo-phuong-phap-truc-tiep-tren-doanh-thu-tren-htkk\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu tr\u00ean HTKK<\/a><\/span><\/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 ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng. C\u00f3 02 c\u00e1ch t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp l\u00e0 t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean GTGT v\u00e0..<\/p>\n","protected":false},"author":7,"featured_media":7872,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[755],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6068"}],"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=6068"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6068\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7872"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6068"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}