{"id":6345,"date":"2015-08-05T09:36:38","date_gmt":"2015-08-05T09:36:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6345"},"modified":"2015-08-12T09:37:24","modified_gmt":"2015-08-12T09:37:24","slug":"dieu-kien-va-ho-so-hoan-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6345","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-6365 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-va-ho-so-hoan-thue-gia-tri-gia-tang-300x199.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng - \u1ea3nh ch\u00ednh\" width=\"300\" height=\"199\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-va-ho-so-hoan-thue-gia-tri-gia-tang-300x199.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-va-ho-so-hoan-thue-gia-tri-gia-tang.jpg 640w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u00e0n thu\u1ebf GTGT l\u00e0 vi\u1ec7c nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf GTGT\u00a0cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh. V\u1eady \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec \u0111i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 m\u00e0 doanh nghi\u1ec7p c\u1ea7n c\u00f3 bao g\u1ed3m nh\u1eefng g\u00ec? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft sau \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>T\u1ea1i Kho\u1ea3n 12 \u0110i\u1ec1u 1 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 18 <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-BT<\/a>C quy \u0111\u1ecbnh v\u1ec1 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT. M\u1eddi b\u1ea1n xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cac-truong-hop-duoc-hoan-thue-gia-tri-gia-tang\/\" target=\"_blank\">\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2. \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>T\u1ea1i \u0110i\u1ec1u 19 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh c\u00e1c doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT ph\u1ea3i th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n:\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u00e0 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 (gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1) ho\u1eb7c quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 con d\u1ea5u theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp v\u00e0 l\u01b0u gi\u1eef s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/li>\n<\/ul>\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;\"><em>C\u00e1c<\/em><em> tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 k\u00ea khai \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf tr\u00ean T\u1edd khai thu\u1ebf GTGT th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u00e0o s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a th\u00e1ng ti\u1ebfp sau.<\/em><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\"><i>3.\u00a0<\/i>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 17 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 21\/2012\/QH13 s\u1eeda \u0111\u1ed5i \u0111i\u1ec1u 58 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c\u0110i\u1ec1u 58. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<br \/>\n<\/em><em>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<br \/>\n<\/em><em>a) V\u0103n b\u1ea3n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf;<br \/>\n<\/em><em>b) C\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em>C\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Photo t\u1ea5t c\u1ea3 c\u00e1c t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng\/qu\u00fd theo b\u1ea3ng k\u00ea<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ L\u1eadp b\u1ea3ng k\u00ea t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n l\u1edbn h\u01a1n 20 tri\u1ec7u thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c v\u0103n b\u1ea3n v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 156\/2013\/TT-BTC\u00a0 trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.1. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ho\u1eb7c \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u ra, c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec1u 49, <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> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u201c<em>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT, ho\u1eb7c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra, ho\u1eb7c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f9ng v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh; tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u l\u00e0: Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo <\/em><em>m\u1eabu s\u1ed1 01\/\u0110NHT<\/em><em> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a03.2.\u00a0<\/em>Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA<\/span><\/h3>\n<h4><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.2.1. \u0110\u1ed1i v\u1edbi ch\u1ee7 d\u1ef1 \u00e1n v\u00e0 nh\u00e0 th\u1ea7u ch\u00ednh<\/span><\/h4>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 50 <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>, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u201cGi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu 01\/\u0110NHT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o m\u1eabu s\u1ed1 01-1\/\u0110NHT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA vay \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e1t (b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u v\u00e0 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a d\u1ef1 \u00e1n). Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf nhi\u1ec1u l\u1ea7n th\u00ec ch\u1ec9 xu\u1ea5t tr\u00ecnh l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">X\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee7 qu\u1ea3n d\u1ef1 \u00e1n ODA v\u1ec1 h\u00ecnh th\u1ee9c cung c\u1ea5p d\u1ef1 \u00e1n ODA l\u00e0 ODA kh\u00f4ng ho\u00e0n l\u1ea1i hay ODA vay \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e1t \u01b0u \u0111\u00e3i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 s\u1edf) v\u00e0 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p v\u1ed1n \u0111\u1ed1i \u1ee9ng \u0111\u1ec3 tr\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p t\u00e0i li\u1ec7u n\u00e0y v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a d\u1ef1 \u00e1n.\u201d<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-01-dnht-mau-de-nghi-hoan-thue-gtgt\/\">T\u1ea3i m\u1eabu 01\/\u0110NHT t\u1ea1i \u0111\u00e2y<\/a><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-so-01-1dnht-bang-ke-chung-tu-hang-hoa-dich-vu-mua-vao\/\">T\u1ea3i b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua m\u1eabu s\u1ed1 01-1\/\u0110NHT t\u1ea1i \u0111\u00e2y<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u ch\u00ednh l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u00ec ngo\u00e0i nh\u1eefng t\u00e0i li\u1ec7u tr\u00ean, c\u00f2n ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 d\u1ef1 \u00e1n v\u1ec1 vi\u1ec7c d\u1ef1 \u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed v\u1ed1n \u0111\u1ed1i \u1ee9ng \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 th\u1ea7u theo gi\u00e1 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; gi\u00e1 thanh to\u00e1n theo k\u1ebft qu\u1ea3 th\u1ea7u kh\u00f4ng c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf cho nh\u00e0 th\u1ea7u ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau khi chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, ch\u1ee7 d\u1ef1 \u00e1n ODA n\u1ed9p cho C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ecba b\u00e0n n\u01a1i th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n v\u00e0o b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o khi ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n trong th\u1eddi gian th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/span><\/p>\n<h4><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3.2.2. \u0110\u1ed1i v\u1edbi V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u00e0 t\u00e0i tr\u1ee3 d\u1ef1 \u00e1n ODA<\/strong><\/span><\/h4>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 50 <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>, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u201cGi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu 01\/\u0110NHT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o m\u1eabu s\u1ed1 01-1\/\u0110NHT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn gi\u1eefa c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam v\u1edbi Nh\u00e0 t\u00e0i tr\u1ee3 v\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a V\u0103n ph\u00f2ng).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a V\u0103n ph\u00f2ng).\u201d<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau khi chu\u1ea9n b\u1ecb \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT, V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u00e0 t\u00e0i tr\u1ee3 d\u1ef1 \u00e1n ODA n\u1ed9p cho C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i \u0111\u1eb7t v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a d\u1ef1 \u00e1n v\u00e0o b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o khi ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n trong th\u1eddi gian th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ebf GTGT \u1edf Vi\u1ec7t Nam \u0111\u1ec3 vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o.<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 51 <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> quy \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u201cGi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu 01\/\u0110NHT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o m\u1eabu s\u1ed1 01-1\/\u0110NHT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u0103n b\u1ea3n ph\u00ea duy\u1ec7t c\u00e1c kho\u1ea3n vi\u1ec7n tr\u1ee3 c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf);<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u1ed1i v\u1edbi vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c ngu\u1ed3n thu ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng) ho\u1eb7c c\u1ee7a S\u1edf T\u00e0i ch\u00ednh (\u0111\u1ed1i v\u1edbi vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c ngu\u1ed3n thu ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng) v\u1ec1 kho\u1ea3n ti\u1ec1n vi\u1ec7n tr\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i n\u00eau r\u00f5: t\u00ean t\u1ed5 ch\u1ee9c vi\u1ec7n tr\u1ee3, gi\u00e1 tr\u1ecb kho\u1ea3n vi\u1ec7n tr\u1ee3, c\u01a1 quan ti\u1ebfp nh\u1eadn, qu\u1ea3n l\u00fd vi\u1ec7n tr\u1ee3.\u201d<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">5. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 52 <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> quy \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u201cGi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a C\u1ee5c L\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc tr\u1ef1c thu\u1ed9c B\u1ed9 Ngo\u1ea1i giao.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ba\u0309ng k\u00ea thu\u00ea\u0301 GTGT cu\u0309a ha\u0300ng ho\u0301a, di\u0323ch vu\u0323 mua va\u0300o du\u0300ng cho c\u01a1 quan \u0111a\u0323i di\u00ea\u0323n ngoa\u0323i giao theo m\u1eabu s\u1ed1 01-2\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 Ba\u0309ng k\u00ea thu\u00ea\u0301 GTGT cu\u0309a ha\u0300ng ho\u0301a, di\u0323ch vu\u0323 mua va\u0300o d\u00f9ng cho vi\u00ean ch\u1ee9c ngo\u1ea1i giao t\u1ea1i Vi\u1ec7t Nam theo m\u1eabu s\u1ed1 01-3\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n g\u1ed1c k\u00e8m theo 02 (hai) b\u1ea3n ch\u1ee5p h\u00f3a \u0111\u01a1n GTGT c\u00f3 \u0111\u00f3ng d\u1ea5u c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n. C\u01a1 quan thu\u1ebf s\u1ebd tr\u1ea3 l\u1ea1i c\u00e1c h\u00f3a \u0111\u01a1n g\u1ed1c cho c\u01a1 quan \u0111\u1ea1i di\u1ec7n sau khi th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT<em>\u201d.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o b\u00e0i vi\u1ebft sau: <a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-hoan-thue-gtgt\/\">Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ho\u00e0n thu\u1ebf GTGT l\u00e0 vi\u1ec7c nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf GTGT\u00a0cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh. V\u1eady \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec \u0111i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 m\u00e0 doanh nghi\u1ec7p c\u1ea7n c\u00f3 bao g\u1ed3m nh\u1eefng g\u00ec? K\u1ebf to\u00e1n Centax xin m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft sau \u0111\u00e2y: 1&#8230;<\/p>\n","protected":false},"author":7,"featured_media":7752,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[801],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6345"}],"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=6345"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6345\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7752"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6345"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}