{"id":7713,"date":"2015-08-10T13:16:31","date_gmt":"2015-08-10T13:16:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7713"},"modified":"2016-09-05T10:51:24","modified_gmt":"2016-09-05T10:51:24","slug":"tinh-thue-gtgt-va-hach-toan-thue-gtgt-cho-nha-thau-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7713","title":{"rendered":"T\u00ednh thu\u1ebf GTGT v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf GTGT cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"
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\"T\u00ednh<\/span><\/h2>\n

T\u00ednh thu\u1ebf GTGT cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 2 c\u00e1ch t\u00ednh, tu\u1ef3 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a m\u1ed7i c\u00f4ng ty . K\u1ebf to\u00e1n Centax <\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft\u00a0T\u00ednh thu\u1ebf GTGT v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf GTGT cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n

\n

1. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu.<\/span><\/p>\n\n\n\n
S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/td>\n=<\/span><\/td>\nDoanh thu t\u00ednh thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/td>\nx<\/span><\/td>\nT\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5.<\/span><\/p>\n

2. Doanh thu t\u00ednh thu\u1ebf GTGT<\/strong><\/span><\/h2>\n

a) Doanh thu t\u00ednh thu\u1ebf GTGT:<\/span><\/h3>\n

Doanh thu t\u00ednh thu\u1ebf GTGT l\u00e0 to\u00e0n b\u1ed9 doanh thu do cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGTm\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c,<\/span>ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p,k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do B\u00ean Vi\u1ec7t Nam tr\u1ea3 thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3).<\/span><\/p>\n

b) X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span><\/h3>\n

b.1) Tr\u01b0\u1eddng h\u1ee3p theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5, doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00ec doanh thu t\u00ednh thu\u1ebf GTGT ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i th\u00e0nh doanh thu c\u00f3 thu\u1ebf GTGT v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

\"T\u00ednh<\/p>\n

V\u00ed d\u1ee5 1:<\/strong><\/span><\/p>\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A cung c\u1ea5p cho B\u00ean Vi\u1ec7t Nam d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y xi m\u0103ng Z, gi\u00e1 h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT (nh\u01b0ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf TNDN)l\u00e0 300.000 USD. Ngo\u00e0i ra, B\u00ean Vi\u1ec7t Nam thu x\u1ebfp ch\u1ed7 \u1edf v\u00e0 l\u00e0m vi\u1ec7c cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A v\u1edbi gi\u00e1 tr\u1ecb ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT l\u00e0 40.000 USD. Theo H\u1ee3p \u0111\u1ed3ng, B\u00ean Vi\u1ec7t Nam ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 thu\u1ebf GTGT thay cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A nh\u01b0 sau:<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf:<\/span><\/p>\n

\"T\u00ednh<\/p>\n

b.2) Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p \u0111\u1ec3 giao b\u1edbt m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c cho nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u k\u00fd v\u1edbi B\u00ean Vi\u1ec7t Nam v\u00e0 danh s\u00e1ch c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ph\u1ea7n c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea k\u00e8m theo H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c do Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 mua v\u1eadt t\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng c\u00e1c kho\u1ea3n kh\u00f4ng thu\u1ed9c h\u1ea1ng m\u1ee5c, c\u00f4ng vi\u1ec7c m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

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

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y xi m\u0103ng Z v\u1edbi B\u00ean Vi\u1ec7t Nam v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 10 tri\u1ec7u USD (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT). Theo H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A s\u1ebd giao b\u1edbt ph\u1ea7n gi\u00e1 tr\u1ecb x\u00e2y l\u1eafp (\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u k\u00fd v\u1edbi B\u00ean Vi\u1ec7t Nam) cho Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam B v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 01 tri\u1ec7u USD (gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT); ngo\u00e0i ra, trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng Nh\u00e0 m\u00e1y xi m\u0103ng Z \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A mua v\u1eadt t\u01b0 nguy\u00ean v\u1eadt li\u1ec7u (g\u1ea1ch, xi m\u0103ng, c\u00e1t\u2026) th\u1ef1c hi\u1ec7n x\u00e2y l\u1eafp v\u00e0 mua c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 thu\u00ea xe, kh\u00e1ch s\u1ea1n cho chuy\u00ean gia, mua v\u0103n ph\u00f2ng ph\u1ea9m… ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf GTGT = 10 tri\u1ec7u USD – 1 tri\u1ec7u USD = 9 tri\u1ec7u USD<\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n v\u1eadt t\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 thu\u00ea xe, thu\u00ea kh\u00e1ch s\u1ea1n cho chuy\u00ean gia, mua v\u0103n ph\u00f2ng ph\u1ea9m…<\/span><\/p>\n

b.3) Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec B\u00ean Vi\u1ec7t Nam khai n\u1ed9p thu\u1ebf GTGT thay cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0nh kinh doanh m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3 th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng th\u1ea7u, h\u1ee3p \u0111\u1ed3ng th\u1ea7u ph\u1ee5. Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i khai n\u1ed9p thu\u1ebf GTGT tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 k\u00fd v\u1edbi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 B\u00ean Vi\u1ec7t Nam \u0111\u00e3 khai n\u1ed9p thay.<\/span><\/p>\n

b.4) Doanh thu t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n cho thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p doanh thu cho thu\u00ea m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i bao g\u1ed3m c\u00e1c chi ph\u00ed do b\u00ean cho thu\u00ea tr\u1ef1c ti\u1ebfp chi tr\u1ea3 nh\u01b0 b\u1ea3o hi\u1ec3m ph\u01b0\u01a1ng ti\u1ec7n, b\u1ea3o d\u01b0\u1ee1ng, ch\u1ee9ng nh\u1eadn \u0111\u0103ng ki\u1ec3m, ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n, m\u00e1y m\u00f3c v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam th\u00ec doanh thu t\u00ednh thu\u1ebf GTGT kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf ch\u1ee9ng minh.<\/span><\/p>\n

b.5) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 giao nh\u1eadn, kho v\u1eadn qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam \u0111i n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi hay ng\u01b0\u1eddi nh\u1eadn tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf GTGT l\u00e0 to\u00e0n b\u1ed9 doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m c\u01b0\u1edbc v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf ph\u1ea3i tr\u1ea3 cho h\u00e3ng v\u1eadn chuy\u1ec3n (h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng bi\u1ec3n).<\/span><\/p>\n

b.6) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam \u0111i n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi hay ng\u01b0\u1eddi nh\u1eadn tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf GTGT l\u00e0 to\u00e0n b\u1ed9 doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/p>\n

V\u00ed d\u1ee5 3:<\/strong><\/span><\/p>\n

C\u00f4ng ty A \u1edf n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t b\u01b0u ph\u1ea9m t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. Doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi \u1edf n\u01b0\u1edbc ngo\u00e0i hay ng\u01b0\u1eddi nh\u1eadn t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5) kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT;<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi t\u1ea1i Vi\u1ec7t Nam hay ng\u01b0\u1eddi nh\u1eadn \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf GTGT l\u00e0 to\u00e0n b\u1ed9 doanh thu C\u00f4ng ty A nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/p>\n

V\u00ed d\u1ee5 4:<\/strong><\/span><\/p>\n

C\u00f4ng ty B (C\u00f4ng ty Vi\u1ec7t Nam) cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t b\u01b0u ph\u1ea9m t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. \u0110\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 n\u00e0y, C\u00f4ng ty B thanh to\u00e1n (chia c\u01b0\u1edbc) cho C\u00f4ng ty C \u1edf n\u01b0\u1edbc ngo\u00e0i m\u1ed9t kho\u1ea3n ti\u1ec1n l\u00e0 x USD. Thu\u1ebf GTGT c\u1ee7a C\u00f4ng ty C \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi \u1edf n\u01b0\u1edbc ngo\u00e0i hay ng\u01b0\u1eddi nh\u1eadn t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), kho\u1ea3n ti\u1ec1n x USD C\u00f4ng ty C nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng thu\u1ed9c doanh thu t\u00ednh thu\u1ebf GTGT;<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi t\u1ea1i Vi\u1ec7t Nam hay ng\u01b0\u1eddi nh\u1eadn \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), kho\u1ea3n ti\u1ec1n x USD C\u00f4ng ty C nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c doanh thu t\u00ednh thu\u1ebf GTGT; C\u00f4ng ty B c\u00f3 tr\u00e1ch nhi\u1ec7m khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf GTGT tr\u00ean s\u1ed1 ti\u1ec1n x thanh to\u00e1n cho C\u00f4ng ty C.<\/span><\/p>\n

3. T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu:<\/strong><\/span><\/h2>\n

a) T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi ng\u00e0nh kinh doanh:<\/span><\/h3>\n\n\n\n\n\n\n
STT<\/span><\/td>\nNg\u00e0nh kinh doanh<\/span><\/td>\nT\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\nD\u1ecbch v\u1ee5, cho thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, b\u1ea3o hi\u1ec3m; x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/span><\/td>\n5<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nS\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a; x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/span><\/td>\n3<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nHo\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/span><\/td>\n2<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b) X\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span><\/h3>\n

b.1) \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 bao g\u1ed3m nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau ho\u1eb7c m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT, vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u0103n c\u1ee9 v\u00e0o doanh thu t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu cao nh\u1ea5t \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 kinh doanh cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111i k\u00e8m c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng: Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT tr\u00ean gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT; \u0111\u1ed1i v\u1edbi t\u1eebng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c c\u00f2n l\u1ea1i theo h\u1ee3p \u0111\u1ed3ng th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu l\u00e0 3% t\u00ednh tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u). Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u1ec3 giao l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 th\u1ef1c hi\u1ec7n ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 (5%).<\/span><\/p>\n

V\u00ed d\u1ee5 5:<\/strong><\/span><\/p>\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi B\u00ean Vi\u1ec7t Nam \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t nh\u00e0 m\u00e1y \u0111i\u1ec7n X v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 75 tri\u1ec7u USD (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 1<\/strong>: H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 sau:<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cung c\u1ea5p cho c\u00f4ng tr\u00ecnh: 50 tri\u1ec7u USD.<\/span><\/p>\n

Trong \u0111\u00f3: Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT: 30 tri\u1ec7u USD.<\/span><\/p>\n

Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT: 15 tri\u1ec7u USD.<\/span><\/p>\n

Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh \u0111i k\u00e8m m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb: 5 tri\u1ec7u USD<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7, thi\u1ebft k\u1ebf kh\u00e1c: 5 tri\u1ec7u USD.<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb nh\u00e0 x\u01b0\u1edfng, h\u1ec7 th\u1ed1ng ph\u1ee5 tr\u1ee3 kh\u00e1c, x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t: 15 tri\u1ec7u USD.<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t: 3 tri\u1ec7u USD.<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o k\u1ef9 thu\u1eadt, v\u1eadn h\u00e0nh th\u1eed: 2 tri\u1ec7u USD.<\/span><\/p>\n

Khi nh\u1eadp kh\u1ea9u, gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u 30 tri\u1ec7u USD; Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT 15 tri\u1ec7u USD.<\/span><\/p>\n

Ngh\u0129a v\u1ee5 thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi B\u00ean Vi\u1ec7t Nam ch\u1ec9 t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 v\u00e0 gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng l\u1eafp \u0111\u1eb7t. Trong \u0111\u00f3: gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 (d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh, d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf, d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t, d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o k\u1ef9 thu\u1eadt, v\u1eadn h\u00e0nh th\u1eed) l\u00e0 15 tri\u1ec7u USD v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi ng\u00e0nh d\u1ecbch v\u1ee5 l\u00e0 5%; gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 15 tri\u1ec7u USD v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 3% (kh\u00f4ng t\u00ednh thu\u1ebf GTGT tr\u00ean gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong> H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u kh\u00f4ng t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1ec9 quy \u0111\u1ecbnh gi\u00e1 tr\u1ecb H\u1ee3p \u0111\u1ed3ng bao g\u1ed3m m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf, d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t, d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o k\u1ef9 thu\u1eadt, v\u1eadn h\u00e0nh th\u1eed; n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ee9ng minh gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cung c\u1ea5p cho c\u00f4ng tr\u00ecnh \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf GTGT c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi B\u00ean Vi\u1ec7t Nam \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u l\u00e0 75 tri\u1ec7u USD v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT l\u00e0 3%.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 3<\/strong>: Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u1ec3 giao l\u1ea1i c\u00e1c ph\u1ea7n c\u00f4ng vi\u1ec7c c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A ch\u1ec9 th\u1ef1c hi\u1ec7n ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 (v\u00ed d\u1ee5 nh\u01b0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t) th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 n\u00e0y \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu l\u00e0 5%.<\/span><\/p>\n

b.2) \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p m\u00e1y m\u00f3c thi\u1ebft b\u1ecb c\u00f3 k\u00e8m theo c\u00e1c d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam, n\u1ebfu t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb c\u00e1c d\u1ecbch v\u1ee5 khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu c\u1ee7a t\u1eebng ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb c\u00e1c d\u1ecbch v\u1ee5 th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu t\u00ednh thu\u1ebf l\u00e0 3%.<\/span><\/p>\n

V\u00ed d\u1ee5 6:<\/strong><\/span><\/p>\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i H c\u1ee7a H\u00e0n Qu\u1ed1c kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi doanh nghi\u1ec7p B \u1edf Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb k\u00e8m theo d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t, v\u1eadn h\u00e0nh, ch\u1ea1y th\u1eed v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 10.000.000 USD. T\u1ea1i h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t, v\u1eadn h\u00e0nh ch\u1ea1y th\u1eed th\u00ec t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT \u00e1p d\u1ee5ng l\u00e0 3%.<\/span><\/p>\n

4. H\u1ea1ch to\u00e1n thu\u1ebf GTGT cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span><\/h2>\n

Thu\u1ebf GTGT cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i do t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n trong n\u01b0\u1edbc n\u1ed9p thay.<\/span><\/p>\n

a. Khi t\u00ednh thu\u1ebf GTGT, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n :<\/strong><\/span><\/h3>\n

N\u1ee3 TK 338\/ C\u00f3 TK 3331 : Chi ti\u1ebft :\u00a0Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n

V\u1ec1 b\u1ea3n ch\u1ea5t,\u00a0\u0111\u00e2y l\u00e0 s\u1ed1 thu\u1ebf ph\u00eda n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i ch\u1ecbu, nh\u01b0ng doanh nghi\u1ec7p trong n\u01b0\u1edbc ph\u1ea3i\u00a0\u0111\u00f3ng thay, v\u00ec th\u1ebf coi nh\u01b0 ngh\u0129a v\u1ee5 n\u00e0y c\u1ee7a doanh nghi\u1ec7p trong n\u01b0\u1edbc<\/span><\/p>\n

b. Khi n\u1ed9p thu\u1ebf, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n :<\/span><\/strong><\/span><\/h3>\n

N\u1ee3 TK 3331\/ C\u00f3 TK 111,112 : S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n

c. Sau khi n\u1ed9p thu\u1ebf, k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT n\u1ed9p thay,\u00a0h\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT<\/strong><\/span><\/h3>\n

– N\u1ebfu c\u00f4ng ty k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb :<\/span><\/p>\n

N\u1ee3 TK 133\/ C\u00f3 TK 338<\/span><\/p>\n

– N\u1ebfu c\u00f4ng ty n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp :<\/span><\/p>\n

N\u1ee3 TK 642\/ C\u00f3 TK 338<\/span><\/p>\n

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

V\u1edbi nh\u1eefng doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p\u00a0ti\u1ec1n thanh to\u00e1n cho n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu\u1ebf hay kh\u00f4ng c\u00f3 thu\u1ebf, sau khi n\u1ed9p thu\u1ebf s\u1ebd\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf<\/em><\/span><\/p>\n

\n
M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i :<\/span><\/div>\n
Thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/span><\/div>\n
Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/span><\/div>\n
\u00a0<\/span><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

T\u00ednh thu\u1ebf GTGT cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 2 c\u00e1ch t\u00ednh, tu\u1ef3 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a m\u1ed7i c\u00f4ng ty . K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft\u00a0T\u00ednh thu\u1ebf GTGT v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf GTGT cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 1. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 doanh..<\/p>\n","protected":false},"author":7,"featured_media":7936,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[932],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7713"}],"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=7713"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7713\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7936"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7713"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}