{"id":8153,"date":"2015-08-12T06:53:07","date_gmt":"2015-08-12T06:53:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8153"},"modified":"2015-08-15T03:26:53","modified_gmt":"2015-08-15T03:26:53","slug":"ke-toan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8153","title":{"rendered":"K\u1ebf to\u00e1n thu\u1ebf GTGT"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

\"242-03\"<\/a>L\u1edcI N\u00d3I \u0110\u1ea6U<\/strong><\/span><\/p>\n

Xu\u1ea5t ph\u00e1t t\u1eeb nh\u1eefng y\u00eau c\u1ea7u chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n kinh t\u1ebf x\u00e3 h\u1ed9i \u1edf Vi\u1ec7t Nam trong giai \u0111o\u1ea1n hi\u1ec7n nay- giai \u0111o\u1ea1n ti\u1ebfp t\u1ee5c \u0111\u1ed5i m\u1edbi, ph\u00e1t tri\u1ec3n n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng theo \u0111\u1ecbnh h\u01b0\u1edbng x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a, m\u1edf r\u1ed9ng h\u1ee3p t\u00e1c kinh t\u1ebf v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c v\u00e0 tr\u00ean th\u1ebf gi\u1edbi, \u0111\u00f2i h\u1ecfi ch\u00ednh s\u00e1ch kinh t\u1ebf vi m\u00f4 n\u00f3i chung v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf n\u00f3i ri\u00eang ph\u1ea3i ph\u00f9 h\u1ee3p v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho n\u1ec1n kinh t\u1ebf ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Th\u1ef1c hi\u1ec7n y\u00eau c\u1ea7u n\u00e0y, trong ch\u01b0\u01a1ng tr\u00ecnh c\u1ea3i c\u00e1ch\u00a0\u00a0\u00a0\u00a0\u00a0 h\u1ec7 th\u1ed1ng thu\u1ebf b\u01b0\u1edbc II c\u1ee7a Vi\u1ec7t Nam (t\u1eeb n\u0103m 1999), Qu\u1ed1c h\u1ed9i \u0111\u00e3 ph\u00ea chu\u1ea9n ban h\u00e0nh lu\u1eadt thu\u1ebf GTGT thay th\u1ebf lu\u1eadt thu\u1ebf doanh thu tr\u01b0\u1edbc \u0111\u00e2y do thu\u1ebf doanh thu b\u1ed9c l\u1ed9 m\u1ed9t s\u1ed1 nh\u01b0\u1ee3c \u0111i\u1ec3m kh\u00f3 c\u00f3 th\u1ec3 kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c. Lu\u1eadt thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/1\/1999.<\/span><\/p>\n

\u0110\u1ebfn nay, sau h\u01a1n 4 n\u0103m th\u1ef1c hi\u1ec7n lu\u1eadt thu\u1ebf GTGT \u0111\u00e3 th\u1ef1c s\u1ef1 \u0111i v\u00e0o \u0111\u1eddi s\u1ed1ng kinh t\u1ebf v\u00e0 ph\u00e1t huy nhi\u1ec1u t\u00e1c d\u1ee5ng nh\u01b0: Khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n kinh t\u1ebf s\u1ea3n xu\u1ea5t,\u00a0 kinh doanh. T\u0103ng c\u01b0\u1eddng xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean v\u00ec \u0111\u00e2y l\u00e0 lu\u1eadt thu\u1ebf m\u1edbi, l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng \u1edf Vi\u1ec7t Nam n\u00ean trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u00e3 ph\u00e1t sinh nhi\u1ec1u v\u1ea5n \u0111\u1ec1 v\u01b0\u1edbng m\u1eafc c\u1ea7n gi\u1ea3i quy\u1ebft. V\u00ec v\u1eady t\u00f4i nghi\u00ean c\u1ee9u chuy\u00ean \u0111\u1ec1 “K\u1ebf to\u00e1n thu\u1ebf GTGT<\/em>” nh\u1eb1m hi\u1ec3u bi\u1ebft c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t v\u1ec1 lu\u1eadt thu\u1ebf m\u1edbi n\u00e0y c\u1ea3 tr\u00ean g\u00f3c \u0111\u1ed9 ch\u00ednh s\u00e1ch ch\u1ebf \u0111\u1ed9 thu\u1ebf c\u0169ng nh\u01b0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n thu\u1ebf trong doanh nghi\u1ec7p.<\/span><\/p>\n

K\u1ebft c\u1ea5u c\u1ee7a b\u00e0i g\u1ed3m 4 ph\u1ea7n:<\/span><\/p>\n

Ph\u1ea7n 1: Nh\u1eefng v\u1ea5n \u0111\u1ec1 chung v\u1ec1 thu\u1ebf GTGT v\u00e0 k\u1ebf to\u00e1n thu\u1ebf GTGT<\/span><\/em><\/p>\n

Ph\u1ea7n 2: K\u1ebf to\u00e1n thu\u1ebf GTGT trong doanh nghi\u1ec7p.<\/span><\/em><\/p>\n

Ph\u1ea7n 3: Nh\u1eefng t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c v\u00e0 ti\u00eau c\u1ef1c c\u1ee7a thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng.<\/span><\/em><\/p>\n

Ph\u1ea7n 4: Nh\u1eefng ki\u1ebfn ngh\u1ecb v\u00e0 gi\u1ea3i ph\u00e1p c\u1ee5 th\u1ec3.<\/span><\/em><\/p>\n

Do th\u1eddi gian th\u1ef1c t\u1eadp, nghi\u00ean c\u1ee9u c\u00f3 h\u1ea1n c\u0169ng nh\u01b0 tr\u00ecnh \u0111\u1ed9 hi\u1ec3u bi\u1ebft c\u1ee7a em c\u00f2n h\u1ea1n ch\u1ebf n\u00ean trong b\u00e0i b\u00e1o c\u00e1o c\u1ee7a em kh\u00f4ng tr\u00e1nh kh\u1ecfi nh\u1eefng thi\u1ebfu s\u00f3t. V\u1eady em k\u00ednh mong th\u1ea7y c\u00f4 v\u00e0 c\u00e1c b\u1ea1n g\u00f3p \u00fd \u0111\u1ec3 b\u00e0i vi\u1ebft c\u1ee7a em \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n h\u01a1n.<\/span><\/p>\n

Em xin tr\u00e2n th\u00e0nh c\u1ea3m \u01a1n!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i lu\u1eadn v\u0103n chuy\u00ean \u0111\u1ec1: K\u1ebf to\u00e1n thu\u1ebf GTGT. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":9069,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[990],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8153"}],"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=8153"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8153\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/9069"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8153"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}