{"id":6275,"date":"2015-08-05T09:26:43","date_gmt":"2015-08-05T09:26:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6275"},"modified":"2015-10-04T14:51:28","modified_gmt":"2015-10-04T14:51:28","slug":"nhung-quy-dinh-ve-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6275","title":{"rendered":"Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT"},"content":{"rendered":"

\"Nh\u1eefng<\/h2>\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu \u0111\u00e1nh tr\u00ean kho\u1ea3n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t s\u1ecbnh trong qu\u00e1 tr\u00ecnh t\u1eeb s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng v\u00e0 \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo m\u1ee9c \u0111\u1ed9 ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. <\/strong>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng. Tuy nhi\u00ean do t\u00ednh ch\u1ea5t l\u00e0 thu\u1ebf gi\u00e1n thu, n\u00ean c\u00e1c doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng lu\u00f4n ph\u1ea3i thu h\u1ed9 thu\u1ebf GTGT. V\u1eady \u0111\u1ed1i t\u01b0\u1ee3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax <\/a><\/strong>xin tr\u00ecnh b\u00e0y nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n nh\u1ea5t v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span>\u00a0<\/strong><\/span><\/h2>\n

1.1. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng \u1edf Vi\u1ec7t Nam (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i), tr\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 trong n\u01b0\u1edbc. Tuy nhi\u00ean \u0111\u1ec3 khuy\u1ebfn kh\u00edch, \u0111\u1ecbnh h\u01b0\u1edbng s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau d\u00f9ng, c\u00f3 nh\u1eefng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf su\u1ea5t, ho\u1eb7c ch\u1ecbu nh\u1eefng thu\u1ebf su\u1ea5t kh\u00e1c nhau. \u0110\u1ec3 t\u00ecm hi\u1ec3u r\u00f5 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3, m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, t\u1ed5 ch\u1ee9c hay c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau \u0111\u1ec3 bi\u1ebft chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

1.2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h3>\n

Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, suy cho c\u00f9ng th\u00ec ai l\u00e0 ng\u01b0\u1eddi ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng?<\/span><\/p>\n

Theo \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 219\/2103\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/p>\n

\u201c Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u1edf Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u00e0nh ngh\u1ec1, h\u00ecnh th\u1ee9c, t\u1ed5 ch\u1ee9c kinh doanh (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u01a1 s\u1edf kinh doanh) v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1, mua d\u1ecbch v\u1ee5 t\u1eeb n\u01b0\u1edbc ngo\u00e0i ch\u1ecbu thu\u1ebf GTGT (sau \u0111\u00e2y g\u1ecdi l\u00e0 ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u)\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT l\u00e0 nh\u1eefng c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kinh doanh ho\u1eb7c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT<\/span><\/p>\n

2. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng <\/strong><\/span><\/h2>\n

\u0110\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i l\u1ef1a ch\u1ecdn v\u00e0 \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

C\u00f3 02 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 :<\/span><\/p>\n