{"id":6161,"date":"2015-08-05T07:47:55","date_gmt":"2015-08-05T07:47:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6161"},"modified":"2015-08-12T09:53:04","modified_gmt":"2015-08-12T09:53:04","slug":"quy-dinh-tu-2015-khau-tru-thue-gtgt-khi-mua-hang-hoa-cua-cac-cua-hang-khac-nhau-tai-mot-cong-ty","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6161","title":{"rendered":"Quy \u0111\u1ecbnh t\u1eeb 2015: Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi mua h\u00e0ng h\u00f3a c\u1ee7a c\u00e1c c\u1eeda h\u00e0ng kh\u00e1c nhau t\u1ea1i m\u1ed9t c\u00f4ng ty"},"content":{"rendered":"

 <\/p>\n

\"Quy<\/h2>\n

Doanh nghi\u1ec7p b\u1ea1n c\u00f3 th\u1ec3 mua h\u00e0ng h\u00f3a c\u1ee7a c\u00f9ng m\u1ed9t c\u00f4ng ty nh\u01b0ng t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng kh\u00e1c nhau m\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb mua trong ng\u00e0y tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u00f3 c\u1ea7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc c\u1ee7a b\u1ea1n \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. Ch\u00ednh s\u00e1ch thu\u1ebf tr\u01b0\u1edbc n\u0103m 2015<\/strong><\/span><\/h2>\n

T\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec3u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

\u201c Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Nh\u00e0 cung c\u1ea5p l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, tr\u1ef1c ti\u1ebfp khai v\u00e0 n\u1ed9p thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec n\u1ebfu doanh nghi\u1ec7p mua c\u1ee7a 1 nh\u00e0 cung c\u1ea5p m\u00e0 c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u01a1p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n

Nh\u01b0ng th\u1ef1c t\u1ebf doanh nghi\u1ec7p c\u00f3 th\u1ec3 mua c\u1ee7a m\u1ed9t c\u00f4ng ty, nh\u01b0ng t\u1ea1i nhi\u1ec1u c\u1eeda h\u00e0ng kh\u00e1c nhau. C\u00e1c c\u1eeda h\u00e0ng chung m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f4ng ty v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 v\u00e0 tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 ti\u00eau th\u1ee9c c\u1eeda h\u00e0ng s\u1ed1… V\u1eady nh\u1eefng h\u00f3a \u0111\u01a1n mua t\u1ea1i c\u1eeda h\u00e0ng \u0111\u00f3 c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/span><\/p>\n

 <\/p>\n

2. Ch\u00ednh s\u00e1ch thu\u1ebf t\u1eeb n\u0103m 2015<\/strong><\/span><\/h2>\n

Ng\u00e0y 27 th\u00e1ng 02 n\u0103m 2015, B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong>, S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 5 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201c5. Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Nh\u00e0 cung c\u1ea5p l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, tr\u1ef1c ti\u1ebfp khai v\u00e0 n\u1ed9p thu\u1ebf GTGT.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 c\u00e1c c\u1eeda h\u00e0ng l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c s\u1eed d\u1ee5ng chung m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 s\u1edf kinh doanh, tr\u00ean ho\u00e1 \u0111\u01a1n c\u00f3 ti\u00eau th\u1ee9c \u201cC\u1eeda h\u00e0ng s\u1ed1\u201d \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c c\u1eeda h\u00e0ng c\u1ee7a c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00f3 \u0111\u00f3ng d\u1ea5u treo c\u1ee7a t\u1eebng c\u1eeda h\u00e0ng th\u00ec m\u1ed7i c\u1eeda h\u00e0ng l\u00e0 m\u1ed9t nh\u00e0 cung c\u1ea5p.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean khi doanh nghi\u1ec7p mua h\u00e0ng t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c s\u1eed d\u1ee5ng chung m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 s\u1edf kinh doanh, tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 ti\u00eau th\u1ee9c \u201cC\u1eeda h\u00e0ng s\u1ed1\u201d \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c c\u1eeda h\u00e0ng c\u1ee7a c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00f3 \u0111\u00f3ng d\u1ea5u treo c\u1ee7a t\u1eebng c\u1eeda h\u00e0ng th\u00ec m\u1ed7i c\u1eeda h\u00e0ng l\u00e0 m\u1ed9t nh\u00e0 cung c\u1ea5p.<\/span><\/p>\n

Khi c\u00e1c c\u00f4ng ty mua h\u00e0ng t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng kh\u00e1c nhau trong ng\u00e0y m\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i m\u1ed7i c\u1eeda h\u00e0ng d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng th\u00ec kh\u00f4ng ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n

C\u00f3 nhi\u1ec1u doanh nghi\u1ec7p mua h\u00e0ng tr\u1ea3 ch\u1eadm v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u. Khi mua h\u00e0ng, doanh nghi\u1ec7p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u00ecnh th\u1ef1c thanh to\u00e1n, \u0111\u00e3 k\u00ea khai thu\u1ebf \u0111\u1ea7u v\u00e0o. Nh\u01b0ng khi thanh to\u00e1n l\u1ea1i thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t. V\u1eady doanh\u00a0 nghi\u1ec7p ch\u01b0a x\u00e1c \u0111\u1ecbnh ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Quy \u0111\u1ecbnh t\u1eeb 2015: K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf, nh\u01b0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan d\u01b0\u1edbi \u0111\u00e2y<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

\u00a0<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015: Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi mua h\u00e0ng h\u00f3a c\u1ee7a c\u00e1c c\u1ee7a h\u00e0ng kh\u00e1c nhau t\u1ea1i m\u1ed9t c\u00f4ng ty<\/p>\n","protected":false},"author":7,"featured_media":7867,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[770],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6161"}],"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=6161"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6161\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7867"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6161"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}