{"id":6247,"date":"2015-08-05T08:46:41","date_gmt":"2015-08-05T08:46:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6247"},"modified":"2016-11-29T02:52:59","modified_gmt":"2016-11-29T02:52:59","slug":"quy-dinh-moi-nhat-ve-ke-khai-thue-gtgt-theo-thang-hay-theo-quy","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6247","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay theo qu\u00fd"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-6262\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/B\u00e1o-c\u00e1o-thu\u1ebf-theo-th\u00e1ng-hay-theo-qu\u00fd-300x200.jpg\" alt=\"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay theo qu\u00fd\" width=\"241\" height=\"160\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/B\u00e1o-c\u00e1o-thu\u1ebf-theo-th\u00e1ng-hay-theo-qu\u00fd-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/B\u00e1o-c\u00e1o-thu\u1ebf-theo-th\u00e1ng-hay-theo-qu\u00fd.jpg 500w\" sizes=\"(max-width: 241px) 100vw, 241px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay theo qu\u00fd, theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb hay theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o doanh thu v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a doanh nghi\u1ec7p m\u00ecnh. T\u1eeb ng\u00e0y 15\/11\/2014 khi <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1512014tt-btc-huong-dan-cac-quy-dinh-ve-thue\/\">Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a> ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u s\u1ef1 thay \u0111\u1ed5i. <a href=\"https:\/\/centax.dsoftware.vn\"><strong>K\u1ebf to\u00e1n thu\u1ebf Centax<\/strong> <\/a>xin \u0111\u01b0\u1ee3c chia s\u1ebb t\u1ea1i \u0111\u00e2y \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc hi\u1ec3u th\u00eam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec1u 15 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1512014tt-btc-huong-dan-cac-quy-dinh-ve-thue\/\" target=\"_blank\"><strong>Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/strong> <\/a>s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 11 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c <\/em><em>b.1) \u0110\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Khai thu\u1ebf theo qu\u00fd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb <strong>50\u00a0 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/strong>. <\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u00a0 vi\u1ec7c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo <strong>qu\u00fd.<\/strong> Sau khi s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ee7 12 th\u00e1ng th\u00ec t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo s\u1ebd c\u0103n c\u1ee9 theo m\u1ee9c doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (\u0111\u1ee7 12 th\u00e1ng) \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng hay theo qu\u00fd\u201d<\/em>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>K\u00ea khai theo qu\u00fd:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u00e2p, <\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>K\u00ea khai theo th\u00e1ng:<\/strong> <\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u0111\u00e3 v\u00e0 \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 t\u1ed5ng doanh thu n\u0103m b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>V\u00ed d\u1ee5:<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0&#8211; C\u00f4ng ty <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n Centax<\/a> b\u1eaft \u0111\u1ea7u ho\u1ea1t s\u1ea3n xu\u1ea5t kinh doanh t\u1eeb th\u00e1ng 01\/2015 th\u00ec n\u0103m 2015 doanh nghi\u1ec7p c\u00f4ng ty th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd. Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o doanh thu c\u1ee7a n\u0103m 2015 (\u0111\u1ee7 12 th\u00e1ng c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh n\u0103m 2016 th\u1ef1c hi\u1ec7n khai thu\u1ebf th\u00e1ng hay khai qu\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u00f4ng ty Centax b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1eeb th\u00e1ng 8\/2014 th\u00ec n\u0103m 2014, 2015 c\u00f4ng ty th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd. Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o doanh thu c\u1ee7a n\u0103m 2015 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh n\u0103m 2016 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>Ch\u00fa \u00fd:<\/em><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf theo th\u00e1ng hay khai thu\u1ebf theo qu\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd mu\u1ed1n chuy\u1ec3n sang khai thu\u1ebf theo th\u00e1ng th\u00ec g\u1eedi th\u00f4ng b\u00e1o (theo M\u1eabu s\u1ed1 07\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u khai thu\u1ebf GTGT theo th\u00e1ng<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2. Chu k\u1ef3 khai thu\u1ebf<\/strong><\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec1u 15 <strong>Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 11 <strong>Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/strong> nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>Vi\u1ec7c th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd hay theo th\u00e1ng \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 \u1ed5n \u0111\u1ecbnh theo chu k\u1ef3 3 n\u0103m. Ri\u00eang chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00ednh k\u1ec3 t\u1eeb ng\u00e0y 01\/10\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2016\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p C n\u0103m 2013 c\u00f3 t\u1ed5ng doanh thu l\u00e0 38 t\u1ef7 \u0111\u1ed3ng n\u00ean thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd t\u1eeb ng\u00e0y 01\/10\/2014. Doanh thu c\u1ee7a n\u0103m\u00a0 2014; 2015, 2016 do doanh nghi\u1ec7p k\u00ea khai (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung) ho\u1eb7c do ki\u1ec3m tra, thanh tra k\u1ebft lu\u1eadn l\u00e0 55 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p C v\u1eabn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd \u0111\u1ebfn h\u1ebft n\u0103m 2016. T\u1eeb n\u0103m 2017\u00a0 s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i chu k\u1ef3 khai thu\u1ebf m\u1edbi d\u1ef1a tr\u00ean doanh thu c\u1ee7a n\u0103m 2016.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec1u 15 <strong>Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cTrong chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh theo qu\u00fd, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c qua thanh tra, ki\u1ec3m tra, c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh n\u00e0y tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u00f3 th\u00ec t\u1eeb n\u0103m ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n cho \u0111\u1ebfn h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>V\u00ed d\u1ee5:<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p A n\u0103m 2013 c\u00f3 t\u1ed5ng doanh thu tr\u00ean t\u1edd khai thu\u1ebf GTGT l\u00e0 47 t\u1ef7 \u0111\u1ed3ng n\u00ean thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd t\u1eeb ng\u00e0y 01\/10\/2014. N\u0103m 2015, c\u01a1 quan thu\u1ebf thanh tra k\u1ebft lu\u1eadn doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a n\u0103m 2013 t\u0103ng th\u00eam 5 t\u1ef7 \u0111\u1ed3ng so v\u1edbi s\u1ed1 li\u1ec7u k\u00ea khai l\u00e0 52 t\u1ef7 \u0111\u1ed3ng, th\u00ec n\u0103m 2016 doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng. T\u1eeb n\u0103m 2017 s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i chu k\u1ef3 khai thu\u1ebf m\u1edbi d\u1ef1a tr\u00ean doanh thu c\u1ee7a n\u0103m 2016.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec1u 15 <strong>Th\u00f4ng t\u01b0 151\/2014\/TT-BTC <\/strong>s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC nh\u01b0 sau<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cTrong chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh theo th\u00e1ng, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c qua thanh tra, ki\u1ec3m tra, c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh n\u00e0y t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u00f3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd t\u1eeb n\u0103m ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n cho \u0111\u1ebfn h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>L\u01b0u \u00fd:<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 \u00e1p d\u1ee5ng khai thu\u1ebf thu\u1ebf theo qu\u00fd tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2016.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan kh\u00e1c<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-lap-to-khai-thue-gtgt-theo-phuong-phap-khau-tru-theo-mau-01gtgt\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo m\u1eabu 01\/GTGT<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-lap-to-khai-gtgt-theo-phuong-phap-truc-tiep-tren-doanh-thu-tren-htkk\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu tr\u00ean HTKK<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin chia s\u1ebb n\u1ed9i dung b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay theo qu\u00fd c\u0103n c\u1ee9 v\u00e0o th\u00f4ng t\u01b0 ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1eaft<\/p>\n","protected":false},"author":7,"featured_media":7759,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[785],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6247"}],"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=6247"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6247\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7759"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6247"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}