{"id":6070,"date":"2015-08-05T06:58:24","date_gmt":"2015-08-05T06:58:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6070"},"modified":"2015-08-14T08:41:43","modified_gmt":"2015-08-14T08:41:43","slug":"su-khac-biet-giua-hang-hoa-khong-chiu-thue-khong-phai-ke-khai-tinh-nop-thue-voi-hang-hoa-chiu-thue-suat-0","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6070","title":{"rendered":"S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 0%"},"content":{"rendered":"

\"S\u1ef1<\/a><\/h2>\n

\u0110\u1eb7c \u0111i\u1ec3m gi\u1ed1ng nhau c\u1ee7a 3 lo\u1ea1i h\u00e0ng h\u00f3a: h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf v\u00e0 h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 0% l\u00e0 v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p \u0111\u1ec1u b\u1eb1ng 0 (kh\u00f4ng c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u ra)<\/span><\/p>\n

V\u1eady kh\u00e1c nhau gi\u1eefa c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0a ra \u0111\u1eb7c \u0111i\u1ec3m c\u0169ng nh\u01b0 s\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee7a c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u1eb7c \u0111i\u1ec3m<\/strong><\/span><\/h2>\n

S\u1ef1 kh\u00e1c nhau c\u01a1 b\u1ea3n gi\u1eefa h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 0% l\u00e0 g\u00ec? Tr\u01b0\u1edbc ti\u00ean ch\u00fang ta c\u1ea7n l\u00e0m r\u00f5 t\u1eebng tr\u01b0\u1eddng h\u1ee3p n\u00e0y khi n\u00e0o th\u00ec h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf, khi n\u00e0o h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 ch\u1ecbu thu\u1ebf su\u1ea5t 0%?<\/span><\/p>\n

\u0110\u1ec3 bi\u1ebft chi ti\u1ebft h\u01a1n v\u1ec1 quy \u0111\u1ecbnh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a\u00a0t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3, m\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/a><\/span><\/p>\n

2. Kh\u00e1c nhau<\/strong><\/span><\/h2>\n

\u00a0\"S\u1ef1<\/strong><\/span>\u00a0<\/strong><\/p>\n

3. K\u00ea khai thu\u1ebf<\/span>\u00a0<\/strong><\/span><\/h2>\n

T\u1eeb n\u0103m 2015, khi kh\u00f4ng ph\u1ea3i n\u1ed9p B\u1ea3ng k\u00ea \u0111\u1ea7u ra, m\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi tr\u00ean nh\u1eefng ch\u1ec9 ti\u00eau kh\u00e1c nhau tr\u00ean t\u1edd khai m\u1eabu 01\/GTGT nh\u01b0 sau:<\/span><\/p>\n

– H\u00e0ng h\u00f3a b\u00e1n ra kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 h\u00e0ng h\u00f3a b\u00e1n ra kh\u00f4ng k\u00ea khai ch\u1ecbu thu\u1ebf :<\/span><\/p>\n

K\u00ea khai doanh thu b\u00e1n ra \u1edf Ch\u1ec9 ti\u00eau [26] tr\u00ean t\u1edd khai M\u1eabu 01\/GTGT<\/span><\/p>\n

– H\u00e0ng h\u00f3a \u00a0b\u00e1n ra ch\u1ecbu thu\u1ebf 0%:<\/span><\/p>\n

K\u00ea khai doanh thu b\u00e1n ra \u1edf Ch\u1ec9 \u00a0ti\u00eau [29] tr\u00ean t\u1edd khai m\u1eabu 01\/GTGT<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft: C\u00e1ch t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u00e0i vi\u1ebft n\u00e0y K\u1ebf to\u00e1n Centax tr\u00ecnh b\u00e0y n\u1ed9i dung S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 0%<\/p>\n","protected":false},"author":7,"featured_media":7870,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[760,761],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6070"}],"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=6070"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6070\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7870"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6070"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}