{"id":7628,"date":"2015-08-10T09:59:39","date_gmt":"2015-08-10T09:59:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7628"},"modified":"2015-08-12T12:10:13","modified_gmt":"2015-08-12T12:10:13","slug":"nhap-khau-hang-hoa-va-nhung-dieu-luu-y-ve-ke-khai-thue-va-hach-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7628","title":{"rendered":"Nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 nh\u1eefng \u0111i\u1ec1u l\u01b0u \u00fd v\u1ec1 k\u00ea khai thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n"},"content":{"rendered":"

\"Nh\u1eadp<\/h2>\n
<\/div>\n
T\u1ef7 gi\u00e1 l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i l\u1edbn c\u1ee7a th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>, do \u0111\u00f3 vi\u1ec7c ghi nh\u1eadn t\u1ef7 gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u0169ng c\u00f3 nh\u1eefng thay \u0111\u1ed5i. V\u1eady doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ghi nh\u1eadn h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0 th\u1ebf n\u00e0o? Khi n\u00e0o th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u? K\u1ebf to\u00e1n Centax chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:\u00a0Nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 nh\u1eefng \u0111i\u1ec1u l\u01b0u \u00fd v\u1ec1 k\u00ea khai thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n.<\/span><\/div>\n
\n

1. K\u00ea khai thu\u1ebf<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BT<\/strong>C<\/a> ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC <\/a><\/strong>ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>\u0110i\u1ec1u 15.<\/em> \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/em><\/span><\/p>\n

1. C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ea7n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u<\/strong>. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u khi ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

2. T\u1ef7 gi\u00e1 ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng theo ch\u00ednh s\u00e1ch thu\u1ebf<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 26\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 4 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>\u0110i\u1ec1u 27. \u0110\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/em><\/span><\/p>\n

…..<\/em><\/span><\/p>\n

3. <\/em>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec <\/em>ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\u00a0 th\u00e1ng 12 n\u0103m 2014 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u01b0 sau:<\/em><\/span><\/p>\n

– T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n.<\/em><\/span><\/p>\n

– T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch thanh to\u00e1n ngo\u1ea1i t\u1ec7.<\/em><\/span><\/p>\n

– C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\u00a0 th\u00e1ng 12 n\u0103m 2014.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec t\u1ef7 gi\u00e1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng mua tu\u00e2n theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi\u00a0t\u1ef7 gi\u00e1 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/span><\/p>\n

3. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

a. Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n.<\/strong><\/span><\/h3>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC <\/a>t\u1ea1i \u0110i\u1ec1u\u00a023 quy \u0111\u1ecbnh Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho nh\u01b0 sau:<\/span><\/p>\n

\u201c10. \u0110\u1ed1i v\u1edbi h\u00e0ng t\u1ed3n kho mua v\u00e0o b\u1eb1ng ngo\u1ea1i t\u1ec7, ph\u1ea7n gi\u00e1 mua ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh \u0111\u1ec3 ghi gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u00e3 nh\u1eadp kho (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc). Ph\u1ea7n thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a c\u01a1 quan H\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Chi ti\u1ebft v\u1ec1 k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 69 \u2013 h\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.\u201d<\/em><\/span><\/p>\n

Th\u00f4ng t\u01b0 200\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 69 Quy \u0111\u1ecbnh chung v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i nh\u01b0 sau:<\/span><\/p>\n

\u201c1.3. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf:<\/em><\/span><\/p>\n

…..<\/em><\/span><\/p>\n

+ T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3: L\u00e0 t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh……<\/em><\/span><\/p>\n

1.5. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 trong k\u1ebf to\u00e1n<\/em><\/span><\/p>\n

…..<\/em><\/span><\/p>\n

– C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n th\u00ec gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n (kh\u00f4ng \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn t\u00e0i s\u1ea3n).\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec<\/strong>:<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n

+ N\u1ebfu h\u00e0ng h\u00f3a ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ghi nh\u1eadn theo t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p m\u1edf giao d\u1ecbch.<\/span><\/p>\n

+ N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n h\u00e0ng: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc.<\/span><\/p>\n

– C\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p kh\u00e2u nh\u1eadp kh\u1ea9u nh\u01b0 thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf TT\u0110B, thu\u1ebf GTGT \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u c\u1ee7a c\u01a1 quan H\u1ea3i quan.<\/span><\/p>\n

b. H\u1ea1ch to\u00e1n.<\/strong><\/span><\/h3>\n

– Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span><\/p>\n

N\u1ee3 TK 152, 156, 211
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 331
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3332|
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3333
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 33381<\/span><\/p>\n

– N\u1ed9p thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u<\/span><\/p>\n

N\u1ee3 TK 333
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/span><\/p>\n

– Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/span><\/p>\n

N\u1ee3 TK 133
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331<\/span><\/p>\n

– C\u00e1c chi ph\u00ed ph\u00e1t sinh v\u1eadn chuy\u1ec3n h\u00e0ng nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

N\u1ee3 TK 152, 156, 211
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/span><\/p>\n

c. V\u00ed d\u1ee5:<\/strong><\/span><\/h3>\n

Doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u m\u1ed9t l\u00f4 h\u00e0ng h\u00f3a A v\u1edbi gi\u00e1 CIF l\u00e0 50.000 USD, thu\u1ebf NK 25%, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u 10%. Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng TGNH.<\/span><\/p>\n

– TH1: Doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

– TH2: Doanh nghi\u1ec7p \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n l\u00e0 25.000 USD<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u bi\u1ebft t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a ng\u00e2n h\u00e0ng l\u00e0 1USD = 21.700 \u0111\u1ed3ng, t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc l\u00e0 1USD = 21.600 \u0111\u1ed3ng, t\u1ef7 gi\u00e1 c\u1ee7a h\u1ea3i quan 1USD = 21.670 \u0111\u1ed3ng.<\/span><\/p>\n

TH1: Doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n<\/em><\/span><\/p>\n

Gi\u00e1 mua c\u1ee7a h\u00e0ng h\u00f3a = 50.000 x 21.700 = 1.085.000.000 \u0111\u1ed3ng<\/span><\/p>\n

Thu\u1ebf NK = 50.000 x 25% x 21.670 = 270.875.000 \u0111\u1ed3ng.<\/span><\/p>\n

Thu\u1ebf GTGT = (50.000 + 50.000*25%) x 10% x 21.670 = 135.437.500 \u0111\u1ed3ng<\/span><\/p>\n

Gi\u00e1 tr\u1ecb c\u1ee7a l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u = 1.085.000.000 + 270.875.000 = 1.355.875.000 \u0111\u1ed3ng.<\/span><\/p>\n

TH2: Doanh nghi\u1ec7p \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n l\u00e0 25.000 USD<\/em>.<\/span><\/p>\n

Gi\u00e1 mua c\u1ee7a h\u00e0ng h\u00f3a = 25.000 x 21.600 + 25.000 x 21.700 = 1.082.500.000 \u0111\u1ed3ng<\/span><\/p>\n

Thu\u1ebf NK = 50.000 x 25% x 21.670 = 270.875.000 \u0111\u1ed3ng.<\/span><\/p>\n

Thu\u1ebf GTGT = (50.000 + 50.000 x 25%) x 10% x 21.670 = 135.437.500 \u0111\u1ed3ng<\/span><\/p>\n

Gi\u00e1 tr\u1ecb c\u1ee7a l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u = 1.082.500.000 + 270.875.000 = 1.353.375.000 \u0111\u1ed3ng.<\/span><\/p>\n

\u00a0Xem th\u00eam:\u00a0<\/span><\/div>\n
Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u thi\u1ebfu ch\u1ee9ng t\u1eeb<\/a><\/span><\/div>\n
T\u00ednh thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf TNDN\u00a0\u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/div>\n
\n

Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015: \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/a><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u2013 T\u00e0i kho\u1ea3n 413<\/a><\/p>\n

Xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a u\u1ef7 th\u00e1c<\/a><\/p>\n

H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c h\u00e0ng h\u00f3a.<\/a><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

T\u1ef7 gi\u00e1 l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i l\u1edbn c\u1ee7a th\u00f4ng t\u01b0 200\/2014\/TT-BTC, do \u0111\u00f3 vi\u1ec7c ghi nh\u1eadn t\u1ef7 gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u0169ng c\u00f3 nh\u1eefng thay \u0111\u1ed5i. V\u1eady doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ghi nh\u1eadn h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0 th\u1ebf n\u00e0o? Khi n\u00e0o th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT h\u00e0ng nh\u1eadp..<\/p>\n","protected":false},"author":7,"featured_media":7937,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[938],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7628"}],"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=7628"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7628\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7937"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7628"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}