{"id":6522,"date":"2015-08-06T02:49:48","date_gmt":"2015-08-06T02:49:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6522"},"modified":"2015-08-11T08:06:30","modified_gmt":"2015-08-11T08:06:30","slug":"dieu-kien-hoan-thue-gia-tri-gia-tang-doi-voi-hoat-dong-xuat-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6522","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"

\"\u0110i\u1ec1u<\/h2>\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng? Vi\u1ec7c ho\u00e0n thu\u1ebf (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a> <\/strong>xin chia s\u1ebb quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n\u00a0ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

Theo \u0110i\u1ec3m c Kho\u1ea3n 12 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> <\/strong>s\u1eeda \u0111\u1ed5i,b\u1ed5 sung Kho\u1ea3n 4 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/span><\/p>\n

1. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng)<\/em>,<\/strong> ho\u1eb7c qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd)<\/em><\/strong> c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc:<\/strong><\/span><\/h2>\n

\u00a0<\/strong>– N\u1ebfu ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd;<\/span><\/p>\n

– N\u1ebfu ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb d\u01b0\u1edbi 300 tri\u1ec7u \u0111\u1ed3ng \u00a0th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ti\u1ebfp s\u1ed1 gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00f3 theo k\u1ef3 k\u00ea khai th\u00e1ng, qu\u00fd ti\u1ebfp theo;<\/span><\/p>\n

2. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng <\/strong>(\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng)<\/em><\/strong>,<\/strong> ho\u1eb7c<\/strong> qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd)<\/em><\/strong> v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc:<\/strong><\/span><\/h2>\n

– N\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong> th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\"Ho\u00e0n<\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i mua h\u00e0ng h\u00f3a \u0111\u1ec3 th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\"Ho\u00e0n<\/p>\n

– N\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u00e3 t\u00ednh ph\u00e2n b\u1ed5 nh\u01b0 c\u00f4ng th\u1ee9c tr\u00ean ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng<\/strong> th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf <\/strong>theo th\u00e1ng\/qu\u00fd m\u00e0 k\u1ebft chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo;<\/span><\/p>\n

V\u00ed d\u1ee5:<\/em><\/strong><\/span><\/p>\n

Th\u00e1ng 3\/2014 T\u1edd khai thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p X c\u00f3 s\u1ed1 li\u1ec7u:<\/em><\/span><\/p>\n

– Thu\u1ebf GTGT k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang: 0,15 t\u1ef7 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

– Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong n\u01b0\u1edbc ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong th\u00e1ng: 4,8 t\u1ef7 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

– T\u1ed5ng doanh thu (TDT) l\u00e0 21,6 t\u1ef7, trong \u0111\u00f3: doanh thu xu\u1ea5t kh\u1ea9u (DTXK) l\u00e0 13,2 t\u1ef7 \u0111\u1ed3ng, doanh thu b\u00e1n trong n\u01b0\u1edbc ch\u1ecbu thu\u1ebf GTGT l\u00e0 8,4 t\u1ef7 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

T\u1ef7 l\u1ec7 % DTXK\/TDT = 13,2\/21,6 x 100% = 61%.<\/em><\/span><\/p>\n

– Thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc l\u00e0 0,84 t\u1ef7 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

S\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u v\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

 <\/p>\n\n\n\n\n
S\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a th\u00e1ng<\/em><\/span><\/td>\n=<\/em><\/span><\/td>\n0,84 t\u1ef7 \u0111\u1ed3ng – (0,15 + 4,8 ) t\u1ef7 \u0111\u1ed3ng<\/em><\/span><\/td>\n<\/tr>\n
\u00a0<\/em><\/span><\/td>\n=<\/em><\/span><\/td>\n– 4,11 t\u1ef7 \u0111\u1ed3ng.<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nh\u01b0 v\u1eady s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a th\u00e1ng l\u00e0 4,11 t\u1ef7 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u:<\/em><\/span><\/p>\n\n\n\n\n
S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/em><\/span><\/td>\n=<\/em><\/span><\/td>\n4,11 t\u1ef7 \u0111\u1ed3ng x 61%<\/em><\/span><\/td>\n<\/tr>\n
\u00a0<\/em><\/span><\/td>\n=<\/em><\/span><\/td>\n2,507 t\u1ef7 \u0111\u1ed3ng<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u (sau khi b\u00f9 tr\u1eeb v\u00e0 sau khi ph\u00e2n b\u1ed5) ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 2,507 t\u1ef7 \u0111\u1ed3ng l\u1edbn h\u01a1n (>) 300 tri\u1ec7u \u0111\u1ed3ng, theo \u0111\u00f3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n 2,507 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT theo th\u00e1ng\/qu\u00fd. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n theo th\u00e1ng l\u00e0 1,603 t\u1ef7 \u0111\u1ed3ng (1,603 t\u1ef7 = 4,11 t\u1ef7 – 2,507 t\u1ef7) \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau kh\u1ea5u tr\u1eeb ti\u1ebfp<\/em>.<\/span><\/p>\n

3. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf khi c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/strong><\/span><\/h2>\n