{"id":6557,"date":"2015-08-06T03:10:25","date_gmt":"2015-08-06T03:10:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6557"},"modified":"2015-08-11T08:03:49","modified_gmt":"2015-08-11T08:03:49","slug":"dieu-kien-hoan-thue-gia-tri-gia-tang-doi-voi-hoat-dong-san-xuat-kinh-doanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6557","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 s\u1ea3n xu\u1ea5t kinh doanh"},"content":{"rendered":"

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

Nh\u1eefng doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u00ea khai t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f2n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0 th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u00ec \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb \u0110i\u1ec1u ki\u1ec7n\u00a0ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u01b0\u1edbc \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo; tr\u01b0\u1eddng h\u1ee3p l\u0169y k\u1ebf sau \u00edt nh\u1ea5t m\u01b0\u1eddi hai th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean ho\u1eb7c sau \u00edt nh\u1ea5t b\u1ed1n qu\u00fd t\u00ednh t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft m\u00e0 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.\u201d<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/em><\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
K\u1ef3 t\u00ednh thu\u1ebf<\/strong><\/span><\/td>\nThu\u1ebf \u0111\u1ea7u v\u00e0o c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/strong><\/span><\/td>\nThu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3<\/strong><\/span><\/td>\nThu\u1ebf \u0111\u1ea7u ra c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra trong k\u1ef3<\/strong><\/span><\/td>\nThu\u1ebf GTGT ph\u00e1t sinh trong k\u1ef3 (5)<\/strong><\/span>\u00a0<\/strong><\/span><\/td>\nThu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p (ho\u1eb7c c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau) trong k\u1ef3<\/strong><\/span><\/td>\n<\/tr>\n
(1)<\/em><\/span><\/td>\n(2)<\/em><\/span><\/td>\n(3)<\/em><\/span><\/td>\n(4)<\/em><\/span><\/td>\n(5) = (4) – (3)<\/em><\/span><\/td>\n(6)<\/em> = (5) – (2)<\/em><\/span><\/td>\n<\/tr>\n
Th\u00e1ng 1\/2014<\/span><\/td>\n0<\/span><\/td>\n300<\/span><\/td>\n280<\/span><\/td>\n-20<\/span><\/td>\n-20<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 2\/2014<\/span><\/td>\n20<\/span><\/td>\n320<\/span><\/td>\n310<\/span><\/td>\n-10<\/span><\/td>\n-30<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 3\/2014<\/span><\/td>\n30<\/span><\/td>\n280<\/span><\/td>\n260<\/span><\/td>\n-20<\/span><\/td>\n-50<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 4\/2014<\/span><\/td>\n50<\/span><\/td>\n350<\/span><\/td>\n410<\/span><\/td>\n60<\/span><\/td>\n10<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 5\/2014<\/span><\/td>\n0<\/span><\/td>\n500<\/span><\/td>\n100<\/span><\/td>\n-400<\/span><\/td>\n– 400<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 6\/2014<\/span><\/td>\n400<\/span><\/td>\n300<\/span><\/td>\n350<\/span><\/td>\n50<\/span><\/td>\n– 350<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 7\/2014<\/span><\/td>\n350<\/span><\/td>\n250<\/span><\/td>\n260<\/span><\/td>\n10<\/span><\/td>\n– 340<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 8\/2014<\/span><\/td>\n340<\/span><\/td>\n310<\/span><\/td>\n300<\/span><\/td>\n-10<\/span><\/td>\n– 350<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 9\/2014<\/span><\/td>\n350<\/span><\/td>\n300<\/span><\/td>\n350<\/span><\/td>\n50<\/span><\/td>\n-300<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 10\/2014<\/span><\/td>\n300<\/span><\/td>\n250<\/span><\/td>\n330<\/span><\/td>\n80<\/span><\/td>\n-220<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 11\/2014<\/span><\/td>\n220<\/span><\/td>\n300<\/span><\/td>\n350<\/span><\/td>\n50<\/span><\/td>\n-170<\/span><\/td>\n<\/tr>\n
Th\u00e0ng 12\/2014<\/span><\/td>\n170<\/span><\/td>\n290<\/span><\/td>\n350<\/span><\/td>\n60<\/span><\/td>\n-110<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 1\/2015<\/span><\/td>\n110<\/span><\/td>\n360<\/span><\/td>\n350<\/span><\/td>\n-10<\/span><\/td>\n-120<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 2\/2015<\/span><\/td>\n120<\/span><\/td>\n350<\/span><\/td>\n310<\/span><\/td>\n-40<\/span><\/td>\n-160<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 3\/2015<\/span><\/td>\n160<\/span><\/td>\n270<\/span><\/td>\n320<\/span><\/td>\n50<\/span><\/td>\n-110<\/span><\/td>\n<\/tr>\n
Th\u00e1ng 4\/2015<\/span><\/td>\n110<\/span><\/td>\n390<\/span><\/td>\n320<\/span><\/td>\n-70<\/span><\/td>\n-180<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo b\u1ea3ng tr\u00ean, th\u00e1ng 04\/2014, Doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3 l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng. \u0110\u1ebfn th\u00e1ng 05\/2014, Doanh nghi\u1ec7p c\u00f2n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau. Li\u00ean t\u1ee5c k\u1ec3 t\u1eeb th\u00e1ng 05\/2014 \u0111\u1ebfn th\u00e1ng 04\/2015, Doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau v\u00e0 l\u0169y k\u1ebf \u0111\u1ebfn th\u00e1ng 4\/2015, s\u1ed1 ti\u1ec1n thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 180 tri\u1ec7u. Nh\u01b0 v\u1eady, Doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT v\u1edbi s\u1ed1 ti\u1ec1n t\u1ed1i \u0111a l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

\u00a0<\/strong>V\u00ed d\u1ee5<\/em><\/strong> 2<\/em><\/strong>:<\/em><\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo qu\u00fd c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra nh\u01b0 sau:<\/span><\/p>\n

\u0110\u01a1n v\u1ecb t\u00ednh: tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
K\u1ef3 t\u00ednh thu\u1ebf<\/strong><\/span><\/td>\nThu\u1ebf \u0111\u1ea7u v\u00e0o c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/strong><\/span><\/td>\nThu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3<\/strong><\/span><\/td>\nThu\u1ebf \u0111\u1ea7u ra c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra trong k\u1ef3<\/strong><\/span><\/td>\nThu\u1ebf GTGT ph\u00e1t sinh trong k\u1ef3<\/strong><\/span><\/td>\nThu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p (ho\u1eb7c ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft k\u1ef3 n\u00e0y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau)<\/em> trong k\u1ef3<\/strong><\/span><\/td>\n<\/tr>\n
(1)<\/em><\/span><\/td>\n(2)<\/em><\/span><\/td>\n(3)<\/em><\/span><\/td>\n(4)<\/em><\/span><\/td>\n(5) = (4) – (3)<\/em><\/span><\/td>\n(6)<\/em> = (5) – (2)<\/em><\/span><\/td>\n<\/tr>\n
Qu\u00fd 1\/2014<\/span><\/td>\n0<\/span><\/td>\n70<\/span><\/td>\n72<\/span><\/td>\n2<\/span><\/td>\n2<\/span><\/td>\n<\/tr>\n
Qu\u00fd 2\/2014<\/span><\/td>\n0<\/span><\/td>\n100<\/span><\/td>\n20<\/span><\/td>\n-80<\/span><\/td>\n– 80<\/span><\/td>\n<\/tr>\n
Qu\u00fd 3\/2014<\/span><\/td>\n80<\/span><\/td>\n60<\/span><\/td>\n70<\/span><\/td>\n10<\/span><\/td>\n– 70<\/span><\/td>\n<\/tr>\n
Qu\u00fd 4\/2014<\/span><\/td>\n70<\/span><\/td>\n50<\/span><\/td>\n52<\/span><\/td>\n2<\/span><\/td>\n– 68<\/span><\/td>\n<\/tr>\n
Qu\u00fd 1\/2015<\/span><\/td>\n68<\/span><\/td>\n62<\/span><\/td>\n60<\/span><\/td>\n-2<\/span><\/td>\n– 70<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u0103n c\u1ee9 v\u00e0o b\u1ea3ng th\u1ed1ng k\u00ea tr\u00ean ta th\u1ea5y, sau 4 qu\u00fd li\u00ean ti\u1ebfp: t\u1eeb qu\u00fd 2\/2014 \u0111\u1ebfn qu\u00fd 1 n\u0103m 2015, Doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau. Nh\u01b0 v\u1eady, Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT. S\u1ed1 ti\u1ec1n t\u1ed1i \u0111a Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n l\u00e0: 70 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

L\u01b0u \u00fd :<\/em><\/strong><\/span><\/p>\n

Khi doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111\u1ec3 kh\u1ea5u tr\u1eeb v\u00e0o nh\u1eefng k\u1ef3 ti\u1ebfp theo. S\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau [42] tr\u00ean t\u1edd khai M\u1eabu 01\/GTGT c\u1ee7a k\u1ef3 l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf<\/em><\/span><\/p>\n

K\u1ebf to\u00e1n n\u00ean theo d\u00f5i s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n v\u00e0 h\u1ea1ch to\u00e1n khi c\u00f3 ti\u1ec1n ho\u00e0n thu\u1ebf chuy\u1ec3n v\u1ec1 cho c\u00f4ng ty.<\/em><\/span><\/p>\n

M\u1eddi b\u1ea1n theo d\u00f5i c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan kh\u00e1c<\/span><\/p>\n

Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n

Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/a><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Nh\u1eefng doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u00ea khai t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ebfu c\u00f2n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0 th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u00ec \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf. K\u1ebf to\u00e1n Centax xin chia s\u1ebb \u0110i\u1ec1u ki\u1ec7n\u00a0ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i..<\/p>\n","protected":false},"author":7,"featured_media":7744,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[897],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6557"}],"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=6557"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6557\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7744"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6557"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}