{"id":6581,"date":"2015-08-06T03:39:51","date_gmt":"2015-08-06T03:39:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6581"},"modified":"2015-08-18T02:02:17","modified_gmt":"2015-08-18T02:02:17","slug":"15-nguyen-tac-khau-tru-thue-gia-tri-gia-tang-dau-vao","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6581","title":{"rendered":"15 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o"},"content":{"rendered":"

\"15C\u01a1 s\u1edf kinh doanh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c tr\u00ean c\u01a1 s\u1edf t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u1edf Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a>, Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a> v\u00e0 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a>. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb nh\u1eefng nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, k\u1ec3 c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n th\u1ea5t.<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/strong>c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c 1. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, k\u1ec3 c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n th\u1ea5t.<\/em><\/span><\/p>\n

\u00a0<\/em>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u00e0 \u0103n ca, nh\u00e0 ngh\u1ec9 gi\u1eefa ca, ph\u00f2ng thay qu\u1ea7n \u00e1o, nh\u00e0 \u0111\u1ec3 xe, nh\u00e0 v\u1ec7 sinh, b\u1ec3 n\u01b0\u1edbc ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong khu v\u1ef1c s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 nh\u00e0 \u1edf, tr\u1ea1m y t\u1ebf cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c trong c\u00e1c khu c\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/em><\/span><\/p>\n

\u00a0<\/em>Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u1edf cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c trong c\u00e1c khu c\u00f4ng nghi\u1ec7p do c\u01a1 s\u1edf kinh doanh \u0111i thu\u00ea th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u00eau chu\u1ea9n thi\u1ebft k\u1ebf v\u00e0 gi\u00e1 cho thu\u00ea nh\u00e0 \u1edf c\u00f4ng nh\u00e2n khu c\u00f4ng nghi\u1ec7p th\u00ec thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh x\u00e2y d\u1ef1ng ho\u1eb7c mua nh\u00e0 \u1edf ngo\u00e0i khu c\u00f4ng nghi\u1ec7p ph\u1ee5c v\u1ee5 cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c trong c\u00e1c khu c\u00f4ng nghi\u1ec7p, nh\u00e0 x\u00e2y d\u1ef1ng ho\u1eb7c nh\u00e0 mua th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u00eau chu\u1ea9n thi\u1ebft k\u1ebf nh\u00e0 \u1edf c\u00f4ng nh\u00e2n khu c\u00f4ng nghi\u1ec7p th\u00ec thu\u1ebf GTGT c\u1ee7a nh\u00e0 x\u00e2y d\u1ef1ng, nh\u00e0 mua ph\u1ee5c v\u1ee5 cho c\u00f4ng nh\u00e2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/em><\/span><\/p>\n

\u00a0<\/em>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u1eabn l\u00e0 nh\u00e2n vi\u00ean c\u1ee7a doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i, ch\u1ecbu s\u1ef1 \u0111i\u1ec1u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i, \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 l\u01b0\u01a1ng v\u00e0 h\u01b0\u1edfng c\u00e1c ch\u1ebf \u0111\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian sang Vi\u1ec7t Nam c\u00f4ng t\u00e1c, gi\u1eefa doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u01a1 s\u1edf kinh doanh t\u1ea1i Vi\u1ec7t Nam c\u00f3 h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n n\u00eau r\u00f5 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i ch\u1ecbu c\u00e1c chi ph\u00ed v\u1ec1 ch\u1ed7 \u1edf cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian c\u00f4ng t\u00e1c \u1edf Vi\u1ec7t Nam th\u00ec thu\u1ebf GTGT c\u1ee7a kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam do c\u01a1 s\u1edf kinh doanh t\u1ea1i Vi\u1ec7t Nam chi tr\u1ea3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\u201d<\/em><\/span><\/p>\n

\u00a0<\/em>L\u01b0u \u00fd:<\/em><\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i sang Vi\u1ec7t Nam c\u00f4ng t\u00e1c, gi\u1eef c\u00e1c ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd t\u1ea1i Vi\u1ec7t Nam, h\u01b0\u1edfng l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd v\u1edbi c\u01a1 s\u1edf kinh doanh t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i n\u00e0y.<\/span><\/p>\n

2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec3m a Kho\u1ea3n 9 \u0110i\u1ec1u 1 Th\u00f4ng\u00a0 t\u01b0 26\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0 Kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201c2. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT, doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai<\/strong>, t\u00ednh n\u1ed9p thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra bao g\u1ed3m c\u1ea3 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.<\/em><\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u00e0ng th\u00e1ng\/qu\u00fd t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng\/qu\u00fd, cu\u1ed1i n\u0103m c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n t\u00ednh ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a n\u0103m \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 t\u1ea1m ph\u00e2n b\u1ed5 kh\u1ea5u tr\u1eeb theo th\u00e1ng\/qu\u00fd.\u201d<\/em><\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong> tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n\u00a0 ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT, doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra bao g\u1ed3m c\u1ea3 doanh thu\u00a0 kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c<\/span><\/p>\n

3. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng mua, \u0111i thu\u00ea v\u00e0 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng kh\u00e1c li\u00ean quan \u0111\u1ebfn nh\u1eefng t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN.<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0 Kho\u1ea3n 3 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, k\u1ec3 c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111i thu\u00ea nh\u1eefng t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb n\u00e0y v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00e1c li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u01b0 b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u0169 kh\u00ed, kh\u00ed t\u00e0i ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, kinh doanh ch\u1ee9ng kho\u00e1n, c\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n.<\/em><\/span><\/p>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb \u00f4 t\u00f4 s\u1eed d\u1ee5ng v\u00e0o kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4) c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT) th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u201d.<\/em><\/span><\/p>\n

\u00a0<\/em>Nh\u01b0 v\u1eady, t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/strong> b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/strong>\u0111\u00f3 l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 oto ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u01b0\u1eddi tr\u1edf xu\u1ed1ng tr\u1eeb oto d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed c\u00f3 gi\u00e1 tr\u1ecb v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT) th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

4. Kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ebf<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 4 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 v\u00e0 \u0111\u01b0\u1ee3c b\u1ed5 sung th\u00eam m\u1ed9t v\u00ed d\u1ee5 \u1edf Kho\u1ea3n 5 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/strong><\/span><\/p>\n

4.1. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn, h\u1ea1ch to\u00e1n t\u1eadp trung c\u00f3 s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT qua c\u00e1c kh\u00e2u \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf GTGT th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1ea1i c\u00e1c kh\u00e2u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/strong><\/span><\/h3>\n

\u00a0<\/strong>Kho\u1ea3n 5 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/strong> b\u1ed5 sung th\u00eam v\u00ed d\u1ee5 \u0111\u1ec3 gi\u1ea3i ngh\u0129a cho quy \u0111\u1ecbnh tr\u00ean nh\u01b0 sau:<\/span><\/p>\n

\u201cV\u00ed d\u1ee5 s\u1ed1 58a: Doanh nghi\u1ec7p A \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00f9ng nguy\u00ean li\u1ec7u v\u00e0 nh\u00e0 m\u00e1y \u0111\u1ec3 s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn t\u1eeb kh\u00e2u nu\u00f4i tr\u1ed3ng (bao g\u1ed3m c\u1ea3 thu\u00ea gia c\u00f4ng nu\u00f4i tr\u1ed3ng m\u00e0 doanh nghi\u1ec7p A \u0111\u1ea7u t\u01b0 to\u00e0n b\u1ed9 gi\u1ed1ng, ao, h\u1ed3, h\u00e0ng r\u00e0o, h\u1ec7 th\u1ed1ng t\u01b0\u1edbi ti\u00eau, t\u00e0u thuy\u1ec1n v\u00e0 nguy\u00ean, v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o kh\u00e1c nh\u01b0 th\u1ee9c \u0103n ch\u0103n nu\u00f4i, thu\u1ed1c th\u00fa y, d\u1ecbch v\u1ee5 th\u00fa y\u2026), \u0111\u1ebfn kh\u00e2u ch\u1ebf bi\u1ebfn phi-l\u00ea c\u00e1 tra \u0111\u00f4ng l\u1ea1nh \u0111\u1ec3 xu\u1ea5t kh\u1ea9u v\u00e0 b\u00e1n trong n\u01b0\u1edbc. Trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t doanh nghi\u1ec7p A \u0111\u00e3 mua th\u00eam c\u00e1 tra c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00e1c ho\u1eb7c c\u1ee7a c\u00e1c h\u1ed9 n\u00f4ng d\u00e2n. C\u00e1 tra mua ngo\u00e0i tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o nh\u00e0 m\u00e1y \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u1eadp trung nu\u00f4i t\u1ea1i ao h\u1ed3 c\u1ee7a doanh nghi\u1ec7p A c\u00f9ng c\u00e1 tra do doanh nghi\u1ec7p A t\u1ef1 nu\u00f4i. C\u00e1 tra do doanh nghi\u1ec7p t\u1ef1 nu\u00f4i v\u00e0 c\u00e1 tra mua ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o nh\u00e0 m\u00e1y ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m c\u00e1 tra phi-l\u00ea (c\u00e1 fillet) qua c\u00f4ng \u0111o\u1ea1n v\u00e0 theo quy tr\u00ecnh: C\u00e1 nguy\u00ean li\u1ec7u – l\u00e0m s\u1ea1ch – c\u1eaft \u0111\u1ea7u, l\u1ed9t da – b\u1ecf n\u1ed9i t\u1ea1ng – c\u1eaft phi-l\u00ea – \u01b0\u1edbp mu\u1ed1i – \u0111\u00f4ng l\u1ea1nh – xu\u1ea5t b\u00e1n. Doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n\u00a0 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u01b0 sau:<\/em><\/span><\/p>\n

– Doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i nh\u00e0 m\u00e1y ph\u1ee5c v\u1ee5 kh\u00e2u s\u01a1 ch\u1ebf c\u00e1 tra phi-l\u00ea theo quy tr\u00ecnh n\u00eau tr\u00ean.<\/em><\/span><\/p>\n

– C\u00e1 tra phi-l\u00ea c\u00f3 ngu\u1ed3n g\u1ed1c do doanh nghi\u1ec7p A t\u1ef1 nu\u00f4i \u0111\u1ec3 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u c\u00e1 tra phi-l\u00ea. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nu\u00f4i c\u00e1 tra sau \u0111\u00f3 ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1 tra phi-l\u00ea v\u1eeba \u0111\u1ec3 xu\u1ea5t kh\u1ea9u v\u1eeba \u0111\u1ec3 b\u00e1n trong n\u01b0\u1edbc th\u00ec thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 % doanh thu xu\u1ea5t kh\u1ea9u\/T\u1ed5ng Doanh thu (doanh thu xu\u1ea5t kh\u1ea9u v\u00e0 doanh thu b\u00e1n trong n\u01b0\u1edbc)\u201d<\/em><\/span><\/p>\n

4.2. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 theo nhi\u1ec1u giai \u0111o\u1ea1n<\/strong><\/span><\/h3>\n

\u00a0<\/strong>Theo \u0110i\u1ec1m b Kho\u1ea3n 4 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-<\/strong>BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 theo nhi\u1ec1u giai \u0111o\u1ea1n, bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u1edbi th\u00e0nh l\u1eadp, c\u00f3 ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn, h\u1ea1ch to\u00e1n t\u1eadp trung v\u00e0 s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0ng trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh s\u1ed1 ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh s\u1ed1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn v\u00e0 c\u00f3 v\u0103n b\u1ea3n cam k\u1ebft ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ngay t\u1eeb giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n. \u0110\u1ed1i v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 XDCB, doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf nh\u01b0ng sau \u0111\u00f3 x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh n\u1ed9p l\u1ea1i ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, qua thanh tra, ki\u1ec3m tra c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ra th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n truy thu, truy ho\u00e0n v\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c n\u1ed9i dung \u0111\u00e3 b\u00e1o c\u00e1o, cam k\u1ebft gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf li\u00ean quan \u0111\u1ebfn vi\u1ec7c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf c\u00f3 b\u00e1n h\u00e0ng h\u00f3a l\u00e0 s\u1ea3n ph\u1ea9m n\u00f4ng, l\u00e2m, thu\u1ef7 h\u1ea3i s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 (%) doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh s\u1ed1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra.\u201d<\/em><\/span><\/p>\n

4.3.\u00a0\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh m\u1edbi th\u00e0nh l\u1eadp, v\u1eeba \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, v\u1eeba \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h3>\n

\u00a0<\/strong>Theo \u0110i\u1ec3m c Kho\u1ea3n 4 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u1edbi th\u00e0nh l\u1eadp, v\u1eeba \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, v\u1eeba \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c t\u1ea1m kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra theo ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh. S\u1ed1 thu\u1ebf t\u1ea1m kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra trong ba n\u0103m k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu.\u201d<\/em><\/span><\/p>\n

5. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 h\u00e0ng h\u00f3a mua ngo\u00e0i ho\u1eb7c do doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT<\/strong><\/span><\/h2>\n

\u00a0<\/strong>Theo Kho\u1ea3n 5 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/strong>c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c 5. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1 (k\u1ec3 c\u1ea3 h\u00e0ng ho\u00e1 mua ngo\u00e0i ho\u1eb7c h\u00e0ng ho\u00e1 do doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t) m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c, ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\u201d<\/em><\/span><\/p>\n

6.\u00a0S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p theo Quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 qua h\u1ea3i quan<\/strong><\/span><\/h2>\n

\u00a0<\/strong>Theo Kho\u1ea3n 6 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p theo Quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan x\u1eed ph\u1ea1t v\u1ec1 gian l\u1eadn, tr\u1ed1n thu\u1ebf\u201d<\/em><\/span><\/p>\n

7. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 7 \u0110i\u1ec3u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n

a) Thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf kinh doanh mua v\u00e0o \u0111\u1ec3 s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf \u0111\u1ec3 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 19 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9;<\/em><\/span><\/p>\n

b) Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111\u1ebfn ng\u00e0y khai th\u00e1c \u0111\u1ea7u ti\u00ean ho\u1eb7c ng\u00e0y s\u1ea3n xu\u1ea5t \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.\u201d<\/em><\/span><\/p>\n

8. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho<\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/p>\n

9. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/strong><\/span><\/h2>\n

10. V\u0103n ph\u00f2ng t\u1ed5ng c\u00f4ng ty, t\u1eadp \u0111o\u00e0n kh\u00f4ng tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c nh\u01b0: B\u1ec7nh vi\u1ec7n, tr\u1ea1m x\u00e1, nh\u00e0 ngh\u1ec9 \u0111i\u1ec1u d\u01b0\u1ee1ng, vi\u1ec7n, tr\u01b0\u1eddng \u0111\u00e0o t\u1ea1o… kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1nv\u1ecb n\u00e0y<\/span>.<\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd, k\u00ea khai n\u1ed9p thu\u1ebf GTGT ri\u00eang cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span><\/p>\n

11. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9<\/strong><\/span><\/h2>\n

12. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 h\u00f3a \u0111\u01a1n mang t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 12 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c 12. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o d\u01b0\u1edbi h\u00ecnh th\u1ee9c u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 ho\u00e1 \u0111\u01a1n mang t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y<\/em><\/span><\/p>\n

a) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n; chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u00f9ng c\u00e1c v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf c\u00f3 h\u00f3a \u0111\u01a1n GTGT ghi t\u00ean ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m th\u1ef1c hi\u1ec7n thanh to\u00e1n cho ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m th\u00ec doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m thanh to\u00e1n theo h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee9ng t\u00ean ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m; tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m thanh to\u00e1n cho ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng. <\/em><\/span><\/p>\n

b) Tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u00e1c s\u00e1ng l\u1eadp vi\u00ean c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n chi h\u1ed9 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p, mua s\u1eafm h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qua ng\u00e2n <\/em>h\u00e0ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.\u201d<\/span><\/p>\n

13.\u00a0Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh c\u00f3 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00ec ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 t\u00e0i s\u1ea3n m\u1edbi mua, ch\u01b0a s\u1eed d\u1ee5ng, c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c h\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p ch\u1ea5p nh\u1eadn th\u00ec tr\u1ecb gi\u00e1 v\u1ed1n g\u00f3p \u0111\u01b0\u01a1c x\u00e1c \u0111\u1ecbnh theo tr\u1ecb gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT; B\u00ean nh\u1eadn v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ghi tr\u00ean h\u00f3a \u0111\u01a1n mua t\u00e0i s\u1ea3n c\u1ee7a b\u00ean g\u00f3p v\u1ed1n<\/strong><\/span><\/h2>\n

14. C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p:<\/strong>\u00a0<\/strong><\/span><\/h2>\n