{"id":6076,"date":"2015-08-05T06:58:02","date_gmt":"2015-08-05T06:58:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6076"},"modified":"2016-09-12T01:10:26","modified_gmt":"2016-09-12T01:10:26","slug":"cach-tinh-thue-gtgt-doi-voi-hoat-dong-mua-ban-che-tac-vang-bac-da-quy","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6076","title":{"rendered":"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"},"content":{"rendered":"

\"C\u00e1ch<\/h2>\n

<\/h2>\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) 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 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 . K\u1ebf to\u00e1n Centax xin chia s\u1ebb \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean GTGT<\/span>.<\/p>\n

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 Gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h2>\n

T\u1ea1i Kho\u1ea3n 4a, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong><\/a> quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>a) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u1ec3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/em>\u201d<\/em><\/span><\/p>\n

\u00a0<\/em>Theo quy \u0111\u1ecbnh tr\u00ean, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd.<\/span><\/p>\n

2. C\u00e1ch t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h2>\n

\u00a0<\/strong>T\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cS\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT b\u1eb1ng gi\u00e1 tr\u1ecb gia t\u0103ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd<\/em><\/span><\/p>\n

Gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra tr\u1eeb (-) gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec:<\/span><\/p>\n\n\n\n
Gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd<\/span><\/td>\n\u00a0 \u00a0=<\/strong><\/span><\/td>\nGi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra<\/span><\/td>\n–<\/span><\/td>\nGi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3 theo Kho\u1ea3n 4 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 219\/2103\/TT-BTC<\/strong> quy \u0111\u1ecbnh th\u00ec:<\/span><\/p>\n