{"id":6205,"date":"2015-08-05T08:23:18","date_gmt":"2015-08-05T08:23:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6205"},"modified":"2015-08-12T09:51:50","modified_gmt":"2015-08-12T09:51:50","slug":"dieu-kien-ke-khai-tinh-thue-gia-tri-gia-tang-theo-phuong-phap-khau-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6205","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n k\u00ea khai t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-6230 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-ke-khai-tinh-thue-GTGT-theo-phuong-phap-khau-tru.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n k\u00ea khai t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb\" width=\"188\" height=\"125\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. <strong><a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb \u0111i\u1ec1u ki\u1ec7n k\u00ea khai t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Theo Kho\u1ea3n 1 \u0110i\u1ec1u 12 <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 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u01a1 s\u1edf kinh doanh k\u00ea khai t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em><em>\u201c Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb bao g\u1ed3m:<br \/>\n<\/em><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y;<br \/>\n<\/em><em>b) C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y;<br \/>\n<\/em><em>c) 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 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb do b\u00ean Vi\u1ec7t Nam k\u00ea khai kh\u1ea5u tr\u1eeb n\u1ed9p thay.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 <strong>doanh thu h\u00e0ng n\u0103m<\/strong> t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea5y \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 k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 s\u1edf kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng \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;\">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 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb do b\u00ean Vi\u1ec7t Nam k\u00ea khai kh\u1ea5u tr\u1eeb n\u1ed9p thay<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu h\u00e0ng n\u0103m<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Doanh thu h\u00e0ng n\u0103m t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb l\u00e0 doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 12 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu h\u00e0ng n\u0103m nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c Doanh thu h\u00e0ng n\u0103m do c\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng c\u1ed9ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean T\u1edd khai thu\u1ebf GTGT th\u00e1ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 11 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 10 n\u0103m hi\u1ec7n t\u1ea1i tr\u01b0\u1edbc n\u0103m x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT ho\u1eb7c tr\u00ean T\u1edd khai thu\u1ebf GTGT qu\u00fd c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb qu\u00fd 4 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3 n\u0103m hi\u1ec7n t\u1ea1i tr\u01b0\u1edbc n\u0103m x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT. Th\u1eddi gian \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u00e0 2 n\u0103m li\u00ean t\u1ee5c.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0Theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u01a1 s\u1edf k\u00ea khai thu\u1ebf GTGT theo qu\u00fd th\u00ec doanh thu h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau \u201c T\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT qu\u00fd c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb qu\u00fd 4 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3 n\u0103m hi\u1ec7n t\u1ea1i tr\u01b0\u1edbc n\u0103m x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u01a1 s\u1edf kinh doanh k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng th\u00ec doanh thu h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau \u201c T\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean T\u1edd khai thu\u1ebf GTGT th\u00e1ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 11 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 10 n\u0103m hi\u1ec7n t\u1ea1i tr\u01b0\u1edbc n\u0103m x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1eddi gian \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u00e0 2 n\u0103m li\u00ean t\u1ee5c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>V\u00ed d\u1ee5 1:<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb n\u0103m 2011 v\u00e0 \u0111ang ho\u1ea1t \u0111\u1ed9ng trong n\u0103m 2013. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT cho n\u0103m 2014 v\u00e0 n\u0103m 2015, doanh nghi\u1ec7p A x\u00e1c \u0111\u1ecbnh m\u1ee9c doanh thu nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u1ed9ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean T\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng trong 12 th\u00e1ng (t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 11\/2012 \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 10\/2013).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 12 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m 2013 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m 2013 kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec x\u00e1c \u0111\u1ecbnh doanh thu \u01b0\u1edbc t\u00ednh c\u1ee7a n\u0103m nh\u01b0 sau: T\u1ed5ng c\u1ed9ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00e1c th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh chia (:) s\u1ed1 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 nh\u00e2n v\u1edbi (x) 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p theo c\u00e1ch x\u00e1c \u0111\u1ecbnh nh\u01b0 tr\u00ean, doanh thu \u01b0\u1edbc t\u00ednh t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh thu \u01b0\u1edbc t\u00ednh theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u01b0a \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp trong hai n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>V\u00ed d\u1ee5 2:<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p B th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1eeb th\u00e1ng 3\/2013. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf cho n\u0103m 2014, 2015, doanh nghi\u1ec7p B th\u1ef1c hi\u1ec7n t\u00ednh doanh thu \u01b0\u1edbc t\u00ednh nh\u01b0 sau: L\u1ea5y ch\u1ec9 ti\u00eau t\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00e1c th\u00e1ng 3, 4, 5, 6, 7, 8, 9, 10, 11 chia (:) 9 th\u00e1ng, sau \u0111\u00f3 nh\u00e2n v\u1edbi (x) 12 th\u00e1ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p B \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh thu \u01b0\u1edbc t\u00ednh theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u01b0a \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p B \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp trong hai n\u0103m 2014, 2015, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p B \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 12 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd t\u1eeb th\u00e1ng 7 n\u0103m 2013 th\u00ec c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a n\u0103m nh\u01b0 sau: T\u1ed5ng c\u1ed9ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00e1c th\u00e1ng 10, 11, 12 n\u0103m 2012, 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2013 v\u00e0 tr\u00ean T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3 n\u0103m 2013. Tr\u01b0\u1eddng h\u1ee3p theo c\u00e1ch x\u00e1c \u0111\u1ecbnh nh\u01b0 tr\u00ean, doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh thu theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u01b0a \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp trong hai n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 12 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c d) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh t\u1ea1m ngh\u1ec9 kinh doanh trong c\u1ea3 n\u0103m th\u00ec x\u00e1c \u0111\u1ecbnh theo doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc n\u0103m t\u1ea1m ngh\u1ec9 kinh doanh.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh t\u1ea1m ngh\u1ec9 kinh doanh m\u1ed9t th\u1eddi gian trong n\u0103m th\u00ec x\u00e1c \u0111\u1ecbnh doanh thu theo s\u1ed1 th\u00e1ng, qu\u00fd th\u1ef1c kinh doanh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc n\u0103m t\u1ea1m ngh\u1ec9 kinh doanh c\u01a1 s\u1edf kinh doanh kinh doanh kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec x\u00e1c \u0111\u1ecbnh doanh thu theo s\u1ed1 th\u00e1ng, qu\u00fd th\u1ef1c kinh doanh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.\u201d<\/em><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong><strong>\u00a0<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 3 \u0110i\u1ec1u 3 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a>\u00a0<\/strong>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 12 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/strong>quy \u0111inh c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c 3. C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, bao g\u1ed3m:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<br \/>\n<\/em><em>b) Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<br \/>\n<\/em><em>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t thu\u1ed9c 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.<br \/>\n<\/em><em>Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 nh\u01b0ng c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<br \/>\n<\/em><em>c) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, mua s\u1eafm, nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<br \/>\n<\/em><em>d) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5.<br \/>\n<\/em><em>\u0111) T\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3.\u201d<\/em><\/span><\/p>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>L\u01b0u \u00fd:<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi<em>.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau: <\/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\/\" target=\"_blank\">C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><br \/>\n<\/span><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-truc-tiep-tren-doanh-thu\/\" target=\"_blank\">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<\/a><br \/>\n<\/span><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\/\" target=\"_blank\">C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \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","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. K\u1ebf to\u00e1n Centax xin chia s\u1ebb \u0111i\u1ec1u ki\u1ec7n k\u00ea khai t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb..<\/p>\n","protected":false},"author":7,"featured_media":7865,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[777],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6205"}],"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=6205"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6205\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7865"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6205"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}