{"id":6239,"date":"2015-08-05T08:35:02","date_gmt":"2015-08-05T08:35:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6239"},"modified":"2015-10-31T09:11:36","modified_gmt":"2015-10-31T09:11:36","slug":"dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao-cua-hang-nhap-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6239","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u"},"content":{"rendered":"

\"\u0110i\u1ec1u<\/h2>\n

\u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, ph\u1ea3i th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh. H\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u hi\u1ec7n nay l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/strong> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2015. K\u1ebf to\u00e1n Centa<\/a>x xin tr\u00ecnh b\u00e0y c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

1. Ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 10 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong> <\/a>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

\u201cC\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u.<\/strong><\/span><\/p>\n

2. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 10 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BT<\/a>C<\/strong>\u00a0c\u00f3 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

\u201cC\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u tr\u1ecb gi\u00e1 tr\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0111i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC\u00a0:<\/span><\/p>\n

“Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0111i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t bao g\u1ed3m:<\/span><\/p>\n

2.1 Thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/strong><\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng l\u00e0:<\/span><\/p>\n

“3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf) m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 s\u00e9c, u\u1ef7 nhi\u1ec7m chi ho\u1eb7c l\u1ec7nh chi, u\u1ef7 nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh …”<\/em><\/span><\/p>\n

2.2 C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c\u00a0<\/strong><\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0111i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ch\u1ee9ng t\u1eeb thanh to\u00e1n\u00a0kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c bao g\u1ed3m:<\/span><\/p>\n

“a) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra, vay m\u01b0\u1ee3n h\u00e0ng…<\/em><\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 nh\u01b0 vay, m\u01b0\u1ee3n ti\u1ec1n; c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 qua ng\u01b0\u1eddi th\u1ee9 ba…<\/em><\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n u\u1ef7 quy\u1ec1n qua b\u00ean th\u1ee9 ba thanh to\u00e1n qua ng\u00e2n h\u00e0ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n y\u00eau c\u1ea7u b\u00ean mua thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng cho b\u00ean th\u1ee9 ba do b\u00ean b\u00e1n ch\u1ec9 \u0111\u1ecbnh)…<\/em><\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu ti\u1ec1n, t\u00e0i s\u1ea3n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef (theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n)…”<\/em><\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a c\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i:<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n\u00a0kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/span><\/a><\/p>\n

B\u00e0i vi\u1ebft tr\u00ean K\u1ebf to\u00e1n Centax<\/a> \u0111\u00e3 chia s\u1ebb \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00e0ng nh\u1eadp kh\u1ea9u. Hi v\u1ecdng b\u00e0i vi\u1ebft s\u1ebd mang l\u1ea1i nhi\u1ec1u ki\u1ebfn th\u1ee9c cho b\u1ea1n \u0111\u1ecdc.<\/span><\/p>\n

Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, ph\u1ea3i th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh. H\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u hi\u1ec7n nay l\u00e0 Th\u00f4ng..<\/p>\n","protected":false},"author":7,"featured_media":17207,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[781],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6239"}],"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=6239"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6239\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17207"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6239"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}