{"id":6288,"date":"2015-08-05T09:13:26","date_gmt":"2015-08-05T09:13:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6288"},"modified":"2015-08-12T09:41:25","modified_gmt":"2015-08-12T09:41:25","slug":"6288","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6288","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c coi l\u00e0 xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-6311 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao-cua-hang-hoc-dich-vu-coi-la-xuat-khau-300x228.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb , ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c coi l\u00e0 xu\u1ea5t kh\u1ea9u - \u1ea3nh ch\u00ednh\" width=\"300\" height=\"228\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao-cua-hang-hoc-dich-vu-coi-la-xuat-khau-300x228.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao-cua-hang-hoc-dich-vu-coi-la-xuat-khau.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u0111\u1ea7u ra l\u00e0 0%. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ea7n th\u1ecfa m\u00e3n m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb \u0110<strong>i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a coi nh\u01b0 xu\u1ea5t kh\u1ea9u<\/strong> \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 coi l\u00e0 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 9 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\"><strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong><\/a> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c &#8211; C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>+ H\u00e0ng ho\u00e1 gia c\u00f4ng chuy\u1ec3n ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n h\u00e0ng ho\u00e1 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd mua, b\u00e1n, gia c\u00f4ng h\u00e0ng ho\u00e1 v\u1edbi n\u01b0\u1edbc ngo\u00e0i. <\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>+ H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>+\u00a0 H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 b\u00e1n t\u1ea1i h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m \u1edf n\u01b0\u1edbc ngo\u00e0i.\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 coi l\u00e0 xu\u1ea5t kh\u00e2u g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a gia c\u00f4ng chuy\u1ec3n ti\u1ebfp<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 b\u00e1n t\u1ea1i h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c coi l\u00e0 xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"line-height: 1.5;\">2.1. H\u00e0ng h\u00f3a gia c\u00f4ng chuy\u1ec3n ti\u1ebfp<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 1 \u0110i\u1ec3u 17 Th\u00f4ng t\u01b0 219\/2103\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0nh h\u00f3a gia c\u00f4ng chuy\u1ec3n ti\u1ebfp nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c a) H\u1ee3p \u0111\u1ed3ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u v\u00e0 c\u00e1c ph\u1ee5 ki\u1ec7n h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3) k\u00fd v\u1edbi n\u01b0\u1edbc ngo\u00e0i, trong \u0111\u00f3 ghi r\u00f5 c\u01a1 s\u1edf nh\u1eadn h\u00e0ng t\u1ea1i Vi\u1ec7t Nam.<br \/>\n<\/em><em>b) Ho\u00e1 \u0111\u01a1n GTGT ghi r\u00f5 gi\u00e1 gia c\u00f4ng v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng gia c\u00f4ng tr\u1ea3 n\u01b0\u1edbc ngo\u00e0i (theo gi\u00e1 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi n\u01b0\u1edbc ngo\u00e0i) v\u00e0 t\u00ean c\u01a1 s\u1edf nh\u1eadn h\u00e0ng theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<br \/>\n<\/em><em>c) Phi\u1ebfu chuy\u1ec3n giao s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp (g\u1ecdi t\u1eaft l\u00e0 Phi\u1ebfu chuy\u1ec3n ti\u1ebfp) c\u00f3 \u0111\u1ee7 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean giao, b\u00ean nh\u1eadn s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a H\u1ea3i quan qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u1ee7a b\u00ean giao, b\u00ean nh\u1eadn.<br \/>\n<\/em><em>d) H\u00e0ng h\u00f3a gia c\u00f4ng cho n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i thanh to\u00e1n qua Ng\u00e2n h\u00e0ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.\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 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng chuy\u1ec3n ti\u1ebfp bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Phi\u1ebfu chuy\u1ec3n ti\u1ebfp c\u00f3 \u0111\u1ee7 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a H\u1ea3i quan qu\u1ea3n l\u00fd<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Theo\u00a0 Kho\u1ea3n 2 \u0110i\u1ec1u 17 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c a) H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng ho\u00e1 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u00f3 ch\u1ec9 \u0111\u1ecbnh giao h\u00e0ng t\u1ea1i Vi\u1ec7t Nam;<br \/>\n<\/em><em>b) T\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u &#8211; nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan;<br \/>\n<\/em><em>c) Ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ghi r\u00f5 t\u00ean ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i, t\u00ean doanh nghi\u1ec7p nh\u1eadn h\u00e0ng v\u00e0 \u0111\u1ecba \u0111i\u1ec3m giao h\u00e0ng t\u1ea1i Vi\u1ec7t Nam;<br \/>\n<\/em><em>d) H\u00e0ng h\u00f3a b\u00e1n cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng giao h\u00e0ng t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u01b0\u1ee3c ph\u00eda n\u01b0\u1edbc ngo\u00e0i u\u1ef7 quy\u1ec1n thanh to\u00e1n cho ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 th\u00ec \u0111\u1ed3ng ti\u1ec1n thanh to\u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i.<br \/>\n<\/em><em>\u0111) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i<\/em> <em>ch\u1ed7 c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0.\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 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a, ho\u1eb7c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai h\u1ea3i quan \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a b\u00e1n cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i nh\u1eefng giao h\u00e0ng t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.3. H\u00e0ng ho\u00e1, v\u1eadt t\u01b0 do doanh nghi\u1ec7p Vi\u1ec7t Nam xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 3 \u0110i\u1ec1u 17 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 do doanh nghi\u1ec7p Vi\u1ec7t Nam xu\u00e2t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c a) T\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<br \/>\n<\/em><em>b) H\u00e0ng ho\u00e1, v\u1eadt t\u01b0 xu\u1ea5t kh\u1ea9u ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i do Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00ea duy\u1ec7t.<br \/>\n<\/em><em>c) H\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u (tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u).\u201d<\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"line-height: 1.5;\">2.4.<i>\u00a0<\/i><\/span><\/strong><strong style=\"line-height: 1.5;\">H\u00e0ng ho\u00e1, v\u1eadt t\u01b0 do c\u01a1 s\u1edf kinh doanh trong n\u01b0\u1edbc b\u00e1n cho doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 th\u1ef1c hi\u1ec7n giao h\u00e0ng ho\u00e1 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i theo H\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft.<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 4 \u0110i\u1ec3u 17 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p tr\u00ean nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c a) T\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<br \/>\n<\/em><em>b) H\u00e0ng ho\u00e1, v\u1eadt t\u01b0 xu\u1ea5t kh\u1ea9u ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i do Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00ea duy\u1ec7t.<br \/>\n<\/em><em>c) H\u1ee3p \u0111\u1ed3ng mua b\u00e1n k\u00fd gi\u1eefa c\u01a1 s\u1edf kinh doanh trong n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i, trong \u0111\u00f3 c\u00f3 ghi r\u00f5 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i v\u00e0 tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1.<br \/>\n<\/em><em>d) H\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c (tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u).<br \/>\n<\/em><em>\u0111) Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng<br \/>\n<\/em><em>e) Ho\u00e1 \u0111\u01a1n GTGT b\u00e1n h\u00e0ng ho\u00e1.\u201d<\/em><\/span><\/p>\n<p><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 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-khau-tru-hoan-thue-gia-tri-gia-tang-dau-vao-cua-hang-hoa-dich-vu-xuat-khau\/\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a><\/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\/\">C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u0111\u1ea7u ra l\u00e0 0%. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ea7n th\u1ecfa m\u00e3n m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n..<\/p>\n","protected":false},"author":7,"featured_media":7904,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[789,797],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6288"}],"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=6288"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6288\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7904"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6288"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}