{"id":6125,"date":"2015-08-05T07:34:25","date_gmt":"2015-08-05T07:34:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6125"},"modified":"2015-08-14T08:41:13","modified_gmt":"2015-08-14T08:41:13","slug":"21-truong-hop-xac-dinh-gia-tinh-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6125","title":{"rendered":"21 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"

\u00a0\"21<\/strong><\/h2>\n

\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. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb 21 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh\u00a0gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0<\/strong><\/span>\u00a0<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 22 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> th\u00ec:<\/span><\/p>\n

– Gi\u00e1 t\u00ednh thu\u1ebf bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u00ed thu ngo\u00e0i v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span><\/p>\n

– Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 c\u1ee7a Ng\u00e2n h\u00e0ng m\u00e0 Doanh nghi\u1ec7p giao d\u1ecbch.<\/span><\/p>\n

– N\u1ebfu Doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c l\u1eadp khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh (k\u1ef3) chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh thu mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh hi\u1ec7n nay<\/a><\/span><\/p>\n

2. C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng <\/strong><\/span><\/h2>\n

2.1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng trong n\u01b0\u1edbc<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/T-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng trong n\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh b\u00e1n ra l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u1eeba ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, v\u1eeba ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec:<\/strong><\/span><\/p>\n

Gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n ra ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u0110\u00e3 bao g\u1ed3m thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ho\u1eb7c thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu m\u1ed9t trong hai lo\u1ea1i thu\u1ebf n\u00e0y).<\/span><\/p>\n

2.2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 2 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh gi\u00e1 tinh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 nh\u1eadp t\u1ea1i c\u1eeda kh\u1ea9u c\u1ed9ng (+) v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3), c\u1ed9ng (+) v\u1edbi thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), c\u1ed9ng (+) v\u1edbi thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3). Gi\u00e1 nh\u1eadp t\u1ea1i c\u1eeda kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 nh\u1eadp kh\u1ea9u c\u1ed9ng (+) v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u x\u00e1c \u0111\u1ecbnh theo m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.\u201d<\/em><\/span><\/p>\n

\u00a02.3.\u00a0<\/span>\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng ho\u1eb7c cho<\/span><\/strong><\/em><\/p>\n

\u00a0Theo Kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea3m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng ho\u1eb7c cho nh\u01b0 sau:<\/span><\/p>\n

\u201c Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 nh\u1eadp kh\u1ea9u c\u1ed9ng (+) v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u x\u00e1c \u0111\u1ecbnh theo m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.\u201d<\/em><\/span><\/p>\n

2.4. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 nh\u01b0 sau:<\/span><\/p>\n

\u201c H\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 nh\u01b0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m, \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t trong m\u1ed9t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung \u1ee9ng s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m) \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec khi ho\u00e0n th\u00e0nh, nghi\u1ec7m thu, b\u00e0n giao, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a d\u01b0\u1edbi h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3, n\u1ebfu c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn giao d\u1ecbch ph\u00f9 h\u1ee3p, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, t\u00ednh, n\u1ed9p thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

2.5. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 5 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0); tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf nh\u01b0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec:<\/strong><\/span><\/p>\n

– N\u1ebfu \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i: Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0).<\/span><\/p>\n

– N\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i: Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, cho, t\u1eb7ng.<\/span><\/p>\n

2.6. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 6 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u1ebf t\u00e0i s\u1ea3n nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n nh\u01b0 cho thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng, x\u01b0\u1edfng, kho t\u00e0ng, b\u1ebfn, b\u00e3i, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n cho thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea t\u1eebng k\u1ef3 ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea cho m\u1ed9t th\u1eddi h\u1ea1n thu\u00ea th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 ti\u1ec1n cho thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc cho th\u1eddi h\u1ea1n thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf GTGT\u201d<\/em><\/span><\/p>\n

\u00a02.7.\u00a0<\/span>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm<\/span><\/strong><\/em><\/p>\n

Theo Kho\u1ea3n 7 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm l\u00e0 gi\u00e1 t\u00ednh theo gi\u00e1 b\u00e1n tr\u1ea3 m\u1ed9t l\u1ea7n ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1 \u0111\u00f3, kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm.\u201d<\/em><\/span><\/p>\n

\u00a0V\u00ed d\u1ee5:<\/em><\/strong><\/span><\/p>\n

C\u00f4ng ty kinh doanh xe m\u00e1y b\u00e1n xe X lo\u1ea1i 200 cc, gi\u00e1 b\u00e1n tr\u1ea3 g\u00f3p ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 25,5 tri\u1ec7u \u0111\u1ed3ng\/chi\u1ebfc (trong \u0111\u00f3 gi\u00e1 b\u00e1n xe l\u00e0 25 tri\u1ec7u \u0111\u1ed3ng, l\u00e3i tr\u1ea3 g\u00f3p l\u00e0 0,5 tri\u1ec7u \u0111\u1ed3ng) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 25 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

2.8. \u0110\u1ed1i v\u1edbi gia c\u00f4ng h\u00e0ng h\u00f3a<\/strong><\/span><\/em>\u00a0<\/strong><\/span><\/p>\n

Theo Kho\u1ea3n 8 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi gia c\u00f4ng h\u00e0ng h\u00f3a l\u00e0 gi\u00e1 gia c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ch\u01b0a c\u00f3 thu\u1ebf GTGT, bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng, chi ph\u00ed v\u1ec1 nhi\u00ean li\u1ec7u, \u0111\u1ed9ng l\u1ef1c, v\u1eadt li\u1ec7u ph\u1ee5 v\u00e0 chi ph\u00ed kh\u00e1c ph\u1ee5c v\u1ee5 cho vi\u1ec7c gia c\u00f4ng h\u00e0ng ho\u00e1.\u201d<\/em><\/span><\/p>\n

2.9. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 9 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BT<\/strong>C c\u00f3 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t nh\u01b0 sau:<\/span><\/p>\n

\u201c a) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 gi\u00e1 x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/em><\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ch\u01b0a c\u00f3 thu\u1ebf GTGT. <\/em><\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t th\u1ef1c hi\u1ec7n thanh to\u00e1n theo h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh b\u00e0n giao l\u00e0 gi\u00e1 t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh b\u00e0n giao ch\u01b0a c\u00f3 thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/em><\/strong><\/span><\/p>\n

C\u00f4ng ty x\u00e2y d\u1ef1ng B nh\u1eadn th\u1ea7u x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 1.500 tri\u1ec7u \u0111\u1ed3ng, trong \u0111\u00f3 gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 1.000 tri\u1ec7u \u0111\u1ed3ng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 1.500 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/em><\/strong><\/span><\/p>\n

C\u00f4ng ty x\u00e2y d\u1ef1ng B nh\u1eadn th\u1ea7u x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh kh\u00f4ng bao th\u1ea7u gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng, t\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 1.500 tri\u1ec7u \u0111\u1ed3ng, gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng do ch\u1ee7 \u0111\u1ea7u t\u01b0 A cung c\u1ea5p ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 1.000 tri\u1ec7u \u0111\u1ed3ng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng (1.500 tri\u1ec7u \u0111\u1ed3ng \u2013 1.000 tri\u1ec7u \u0111\u1ed3ng).<\/span><\/p>\n

2.10. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 10 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u1eeb (-) gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

2.11. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd, m\u00f4i gi\u1edbi mua h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u h\u01b0\u1edfng ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 11 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd, m\u00f4i gi\u1edbi mua h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u h\u01b0\u1edfng ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd, m\u00f4i gi\u1edbi mua b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 d\u1ecbch v\u1ee5, \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u h\u01b0\u1edfng ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 ti\u1ec1n c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y ch\u01b0a c\u00f3 thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

2.12. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1eb7c bi\u1ec7t, ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT nh\u01b0 c\u01b0\u1edbc v\u1eadn t\u1ea3i, v\u00e9 x\u1ed5 s\u1ed1, tem\u2026<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 12 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1eb7c bi\u1ec7t (ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT) nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thanh to\u00e1n ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT nh\u01b0 tem, v\u00e9 c\u01b0\u1edbc v\u1eadn t\u1ea3i, v\u00e9 x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft… th\u00ec gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

\"Quy<\/p>\n

 <\/p>\n

2.13. \u0110\u1ed1i v\u1edbi \u0111i\u1ec7n c\u1ee7a c\u00e1c nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam ho\u1eb7c c\u00e1c T\u1ed5ng C\u00f4ng ty ph\u00e1t \u0111i\u1ec7n thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 13 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi \u0111i\u1ec7n c\u1ee7a c\u00e1c nh\u00e0 m\u00e1y thu\u1ef7 \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 \u0111i\u1ec7n c\u1ee7a nh\u00e0 m\u00e1y thu\u1ef7 \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00e1c t\u1ed5ng c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam, gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT n\u1ed9p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0 m\u00e1y \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng 60% gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n n\u0103m tr\u01b0\u1edbc, ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n n\u0103m tr\u01b0\u1edbc th\u00ec theo gi\u00e1 t\u1ea1m t\u00ednh c\u1ee7a T\u1eadp \u0111o\u00e0n th\u00f4ng b\u00e1o nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n n\u0103m tr\u01b0\u1edbc th\u00ec k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch v\u00e0o k\u1ef3 k\u00ea khai c\u1ee7a th\u00e1ng \u0111\u00e3 c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c.\u201d <\/em><\/span><\/p>\n

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

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n n\u0103m tr\u01b0\u1edbc ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 31\/3 c\u1ee7a n\u0103m sau.<\/em><\/span><\/p>\n

2.14. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh gi\u1ea3i tr\u00ed c\u00f3 \u0111\u1eb7t c\u01b0\u1ee3c<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 14 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh gi\u1ea3i tr\u00ed c\u00f3 \u0111\u1eb7t c\u01b0\u1ee3c nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh gi\u1ea3i tr\u00ed c\u00f3 \u0111\u1eb7t c\u01b0\u1ee3c, l\u00e0 s\u1ed1 ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u00e3 bao g\u1ed3m c\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch.<\/em><\/span><\/p>\n

Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/em><\/span><\/p>\n

\"Quy<\/p>\n

2.15. \u0110\u1ed1i v\u1edbi v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp l\u00e0 gi\u00e1 c\u01b0\u1edbc v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp ch\u01b0a c\u00f3 thu\u1ebf GTGT, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u01a1 s\u1edf tr\u1ef1c ti\u1ebfp v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp hay thu\u00ea l\u1ea1i.<\/strong><\/span><\/em><\/p>\n

2.16. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 du l\u1ecbch theo h\u00ecnh th\u1ee9c l\u1eef h\u00e0nh, h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi kh\u00e1ch h\u00e0ng theo gi\u00e1 tr\u1ecdn g\u00f3i (\u0103n, \u1edf, \u0111i l\u1ea1i).<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 16 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 du l\u1ecbch theo h\u00ecnh th\u1ee9c l\u1eef h\u00e0nh, h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi kh\u00e1ch h\u00e0ng theo gi\u00e1 tr\u1ecdn g\u00f3i nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 du l\u1ecbch theo h\u00ecnh th\u1ee9c l\u1eef h\u00e0nh, h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi kh\u00e1ch h\u00e0ng theo gi\u00e1 tr\u1ecdn g\u00f3i (\u0103n, \u1edf, \u0111i l\u1ea1i) th\u00ec gi\u00e1 tr\u1ecdn g\u00f3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT. <\/em><\/span><\/p>\n

Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/em><\/span><\/p>\n

\"Quy<\/p>\n

2.17. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 c\u1ea7m \u0111\u1ed3<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 17 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC c\u00f3 quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 c\u1ea7m \u0111\u1ed3 nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 c\u1ea7m \u0111\u1ed3, s\u1ed1 ti\u1ec1n ph\u1ea3i thu t\u1eeb d\u1ecbch v\u1ee5 n\u00e0y bao g\u1ed3m ti\u1ec1n l\u00e3i ph\u1ea3i thu t\u1eeb cho vay c\u1ea7m \u0111\u1ed3 v\u00e0 kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng c\u1ea7m \u0111\u1ed3 (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

2.18. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 s\u00e1ch ch\u1ecbu thu\u1ebf GTGT<\/strong><\/span><\/em><\/p>\n

Theo Kho\u1ea3n 18 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u00e1ch ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi s\u00e1ch ch\u1ecbu thu\u1ebf GTGT b\u00e1n theo \u0111\u00fang gi\u00e1 ph\u00e1t h\u00e0nh (gi\u00e1 b\u00eca) theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Xu\u1ea5t b\u1ea3n th\u00ec gi\u00e1 b\u00e1n \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT v\u00e0 doanh thu c\u1ee7a c\u01a1 s\u1edf. C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00e1n kh\u00f4ng theo gi\u00e1 b\u00eca th\u00ec thu\u1ebf GTGT t\u00ednh tr\u00ean gi\u00e1 b\u00e1n ra.\u201d<\/em><\/span>\u00a0<\/em><\/span><\/p>\n

2.19. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng in, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 ti\u1ec1n c\u00f4ng in. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf in th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng in, gi\u00e1 thanh to\u00e1n bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng in v\u00e0 ti\u1ec1n gi\u1ea5y in th\u00ec gi\u00e1 t\u00ednh thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n gi\u1ea5y.<\/strong><\/span><\/em><\/p>\n

2.20. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd gi\u00e1m \u0111\u1ecbnh, \u0111\u1ea1i l\u00fd x\u00e9t b\u1ed3i th\u01b0\u1eddng, \u0111\u1ea1i l\u00fd \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 ba b\u1ed3i ho\u00e0n, \u0111\u1ea1i l\u00fd x\u1eed l\u00fd h\u00e0ng b\u1ed3i th\u01b0\u1eddng 100% h\u01b0\u1edfng ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng (ch\u01b0a tr\u1eeb m\u1ed9t kho\u1ea3n ph\u00ed t\u1ed5n n\u00e0o) m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m thu \u0111\u01b0\u1ee3c, ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/strong><\/span><\/em><\/p>\n

2.21. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t nam \u0111\u1ee9ng ra mua h\u00e0ng. Gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 theo H\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT.<\/strong><\/span><\/em><\/p>\n

Tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT ph\u1ea3i bi\u1ebft th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ec3 bi\u1ebft chi ti\u1ebft h\u01a1n m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT<\/a><\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t. T\u1ea1i \u0111\u00e2y, K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n Quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng <\/p>\n","protected":false},"author":7,"featured_media":7869,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[896],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6125"}],"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=6125"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6125\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7869"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6125"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}