{"id":6456,"date":"2015-08-06T01:41:10","date_gmt":"2015-08-06T01:41:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6456"},"modified":"2015-08-12T09:36:53","modified_gmt":"2015-08-12T09:36:53","slug":"cac-truong-hop-duoc-hoan-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6456","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"

\"C\u00e1c<\/h2>\n

Doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb qua c\u00e1c k\u1ef3 k\u00ea khai th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Nh\u01b0ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf c\u1ee7a t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u00f3 kh\u00e1c nhau. K\u1ebf to\u00e1n Centax<\/strong><\/a> s\u1ebd cung c\u1ea5p cho c\u00e1c b\u1ea1n th\u00f4ng tin v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u01b0\u1edbc<\/strong><\/span><\/h2>\n

\u00a0<\/strong>Vi\u1ec7c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong>.<\/span><\/p>\n

\u0110\u1ec3 bi\u1ebft chi ti\u1ebft h\u01a1n quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u01b0\u1edbc m\u1eddi b\u1ea1n theo d\u00f5i b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u01b0\u1edbc<\/a><\/span><\/p>\n

2. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0:<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 2 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u01b0 sau:<\/span><\/p>\n

\u00a0<\/em>\u201c C\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ho\u1eb7c d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 01 n\u0103m (12 th\u00e1ng) tr\u1edf l\u00ean\u00a0 th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 theo t\u1eebng n\u0103m.<\/em><\/span><\/p>\n

\u00a0Tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu s\u1ed1 thu\u1ebf GTGT lu\u1ef9 k\u1ebf c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1ef1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 C\u01a1 s\u1edf kinh doanh:<\/span><\/p>\n

– \u0110\u00e3 \u0111\u0103ng k\u00fd kinh doanh;<\/span><\/p>\n

– \u0110\u0103ng k\u00fd n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf GTGT l\u0169y k\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi D\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 theo t\u1eebng n\u0103m n\u1ebfu:<\/span><\/p>\n

– \u0110ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

– Th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 01 n\u0103m (12 th\u00e1ng) tr\u1edf l\u00ean;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf GTGT l\u0169y k\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/span><\/p>\n

3. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/strong><\/span><\/h2>\n

N\u1ed9i dung v\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 12 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong>.<\/a><\/span><\/p>\n

\u0110\u1ec3 bi\u1ebft chi ti\u1ebft h\u01a1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\u00a0<\/a>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

4. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/strong><\/span><\/h2>\n

\u00a0<\/strong>C\u01a1 s\u1edf kinh doanh trong k\u1ef3 k\u00ea khai c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc:<\/span><\/p>\n