{"id":779,"date":"2021-10-25T01:14:45","date_gmt":"2021-10-24T18:14:45","guid":{"rendered":"http:\/\/truongthanhgiang.com\/?p=779"},"modified":"2025-10-26T23:04:31","modified_gmt":"2025-10-26T16:04:31","slug":"vai-diem-sua-doi-bo-sung-can-luu-y-ve-thue-gtgt-va-thue-tndn","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2021\/10\/25\/vai-diem-sua-doi-bo-sung-can-luu-y-ve-thue-gtgt-va-thue-tndn\/","title":{"rendered":"V\u00c0I \u0110I\u1ec2M S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG C\u1ea6N L\u01afU \u00dd V\u1ec0 THU\u1ebe GTGT V\u00c0 THU\u1ebe TNDN"},"content":{"rendered":"\n

(Theo ngh\u1ecb \u0111\u1ecbnh 121 v\u00e0 122\/2011, hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 3\/2012)<\/em><\/p>\n\n\n\n

THU\u1ebe GTGT<\/u><\/strong><\/p>\n\n\n\n

1) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng<\/u> ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/strong><\/p>\n\n\n\n

– H\u00e0ng ho\u00e1<\/a>, d\u1ecbch v\u1ee5 do \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam cung c\u1ea5p \u1edf ngo\u00e0i Vi\u1ec7t Nam, tr\u1eeb ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf m\u00e0 ch\u1eb7ng v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf c\u00f3 \u0111i\u1ec3m \u0111i v\u00e0 \u0111\u1ebfn \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p v\u1eeba di\u1ec5n ra t\u1ea1i Vi\u1ec7t Nam, v\u1eeba di\u1ec5n ra \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa 2 doanh nghi\u1ec7p l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u00ec d\u1ecbch v\u1ee5 n\u00e0y ph\u1ea3i ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m cho h\u00e0ng ho\u00e1<\/a> nh\u1eadp kh\u1ea9u.<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.<\/p>\n\n\n\n

– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam mua d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0: s\u1eeda ch\u1eefa ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (bao g\u1ed3m c\u1ea3 v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf); qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb; x\u00fac ti\u1ebfn \u0111\u1ea7u t\u01b0 v\u00e0 th\u01b0\u01a1ng m\u1ea1i; m\u00f4i gi\u1edbi b\u00e1n h\u00e0ng ho\u00e1<\/a>, cung c\u1ea5p d\u1ecbch v\u1ee5; \u0111\u00e0o t\u1ea1o; chia c\u01b0\u1edbc d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u1edbi n\u01b0\u1edbc ngo\u00e0i m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/p>\n\n\n\n

– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi b\u00e1n t\u00e0i s\u1ea3n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00e1n t\u00e0i s\u1ea3n \u0111ang s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ti\u1ec1n vay t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n\n\n\n

2) \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf:<\/strong><\/p>\n\n\n\n

– B\u1ea3o hi\u1ec3m, b\u1ed5 sung: b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd; b\u1ea3o hi\u1ec3m ng\u01b0\u1eddi h\u1ecdc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m li\u00ean quan \u0111\u1ebfn con ng\u01b0\u1eddi; b\u1ea3o hi\u1ec3m v\u1eadt nu\u00f4i, b\u1ea3o hi\u1ec3m c\u00e2y tr\u1ed3ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p kh\u00e1c; t\u00e1i b\u1ea3o hi\u1ec3m.<\/p>\n\n\n\n

– D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng, b\u1ed5 sung: Ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng; Bao thanh to\u00e1n trong n\u01b0\u1edbc; bao thanh to\u00e1n qu\u1ed1c t\u1ebf;<\/p>\n\n\n\n

– B\u00e1n n\u1ee3.<\/p>\n\n\n\n

– Kinh doanh ngo\u1ea1i t\u1ec7\u201d.<\/p>\n\n\n\n

– D\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00f4ng c\u1ed9ng v\u1ec1 v\u1ec7 sinh, tho\u00e1t n\u01b0\u1edbc \u0111\u01b0\u1eddng ph\u1ed1 v\u00e0 khu d\u00e2n c\u01b0; duy tr\u00ec v\u01b0\u1eddn th\u00fa, v\u01b0\u1eddn hoa, c\u00f4ng vi\u00ean, c\u00e2y xanh \u0111\u01b0\u1eddng ph\u1ed1, chi\u1ebfu s\u00e1ng c\u00f4ng c\u1ed9ng; d\u1ecbch v\u1ee5 tang l\u1ec5<\/p>\n\n\n\n

3) Gi\u00e1 t\u00ednh thu\u1ebf:<\/strong><\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh b\u00e1n ra l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 nh\u1eadp t\u1ea1i c\u1eeda kh\u1ea9u c\u1ed9ng (+) v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3), c\u1ed9ng (+) v\u1edbi thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3) v\u00e0 c\u1ed9ng (+) v\u1edbi thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3). Gi\u00e1 nh\u1eadp t\u1ea1i c\u1eeda kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u.<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng. Ri\u00eang bi\u1ebfu, t\u1eb7ng gi\u1ea5y m\u1eddi (kh\u00f4ng thu ti\u1ec1n) xem c\u00e1c cu\u1ed9c bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, tr\u00ecnh di\u1ec5n th\u1eddi trang, th\u00ec ng\u01b0\u1eddi \u0111\u1eb9p v\u00e0 ng\u01b0\u1eddi m\u1eabu, thi \u0111\u1ea5u th\u1ec3 thao do c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh = 0.<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u1eeb (-) gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n\n\n\n

Gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng x\u00e1c \u0111\u1ecbnh theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p 1<\/em>: \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t \u0111\u1ec3 \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng bao g\u1ed3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (kh\u00f4ng k\u1ec3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m) v\u00e0 chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p 2<\/em>: \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 \u0111\u1ea5t tr\u00fang \u0111\u1ea5u gi\u00e1;<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p 3<\/em>: thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (kh\u00f4ng bao g\u1ed3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m) v\u00e0 chi ph\u00ed \u0111\u1ec1n b\u00f9, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p 4<\/em>: c\u01a1 s\u1edf kinh doanh nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng (n\u1ebfu c\u00f3); c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u00e3 t\u00ednh trong gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 \u0111\u1ea5t do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p 5<\/em>: c\u01a1 s\u1edf kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c x\u00e2y d\u1ef1ng – chuy\u1ec3n giao (BT) \u0111\u1ed5i c\u00f4ng tr\u00ecnh l\u1ea5y \u0111\u1ea5t th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng BT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

4) Thanh to\u00e1n qua ng\u00e2n h\u00e0ng:<\/strong><\/p>\n\n\n\n

H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c thanh to\u00e1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c b\u00f9 tr\u1eeb gi\u1eefa h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u, tr\u1ea3 n\u1ee3 thay Nh\u00e0 n\u01b0\u1edbc th\u00ec c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p: b\u00ean mua n\u01b0\u1edbc ngo\u00e0i m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n do l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng ph\u00e1 s\u1ea3n; h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i ti\u00eau hu\u1ef7 ngay t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc nh\u1eadp v\u00e0 h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u b\u1ecb t\u1ed5n th\u1ea5t do nguy\u00ean nh\u00e2n kh\u00e1ch quan trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n ngo\u00e0i bi\u00ean gi\u1edbi Vi\u1ec7t Nam, ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb, gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn c\u1ee7a b\u00ean th\u1ee9 ba thay th\u1ebf cho ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng. B\u1ed9 T\u00e0i ch\u00ednh ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan li\u00ean quan h\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb thay th\u1ebf cho ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/p>\n\n\n\n

THU\u1ebe TNDN<\/u><\/strong><\/p>\n\n\n\n

1) Thu nh\u1eadp kh\u00e1c, b\u1ed5 sung:<\/strong><\/p>\n\n\n\n

– Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n\n\n\n

– Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (tr\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u00e0y ch\u01b0a \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh).<\/p>\n\n\n\n

– Ho\u00e0n nh\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng (tr\u1eeb kho\u1ea3n ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 t\u1ea1i doanh nghi\u1ec7p; ho\u00e0n nh\u1eadp kho\u1ea3n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng).<\/p>\n\n\n\n

– Thu nh\u1eadp t\u1eeb b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

2) Mi\u1ec5n thu\u1ebf, b\u1ed5 sung:<\/strong><\/p>\n\n\n\n

– Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p c\u00f3 t\u1eeb 30% s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m tr\u1edf l\u00ean l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 doanh nghi\u1ec7p c\u00f3 s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m t\u1eeb 20 ng\u01b0\u1eddi tr\u1edf l\u00ean, kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n\n\n\n

(tr\u01b0\u1edbc \u0111\u00e2y t\u1ef7 l\u1ec7 l\u00e0 51%, kh\u00f4ng quy \u0111\u1ecbnh s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n)<\/p>\n\n\n\n

3) Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb:<\/strong><\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Y t\u1ebf (bao g\u1ed3m: chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00e1n b\u1ed9 ph\u00f2ng, ch\u1ed1ng HIV\/AIDS c\u1ee7a doanh nghi\u1ec7p, chi ph\u00ed t\u1ed5 ch\u1ee9c truy\u1ec1n th\u00f4ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, ph\u00ed th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n, kh\u00e1m v\u00e0 x\u00e9t nghi\u1ec7m HIV, chi ph\u00ed h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi nhi\u1ec5m HIV l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf kinh doanh) c\u0169ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n

– Ph\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi (kh\u00f4ng bao g\u1ed3m: \u2026hoa h\u1ed3ng tr\u1ea3 cho nh\u00e0 ph\u00e2n ph\u1ed1i c\u1ee7a c\u00e1c c\u00f4ng ty b\u00e1n h\u00e0ng \u0111a c\u1ea5p), b\u00e1o t\u1eb7ng c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed (tr\u1eeb chi b\u00e1o bi\u1ebfu, b\u00e1o t\u1eb7ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng, th\u01b0\u01a1ng binh, b\u1ec7nh binh; c\u00e1n b\u1ed9, chi\u1ebfn s\u1ef9 \u1edf h\u1ea3i \u0111\u1ea3o, v\u00f9ng s\u00e2u, v\u00f9ng xa, v\u00f9ng \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n).<\/p>\n\n\n\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf tr\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n\n\n\n

– Kho\u1ea3n tr\u00edch l\u1eadp Qu\u1ef9 d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).<\/p>\n\n\n\n

– Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/p>\n\n\n\n

(Kh\u00f4ng \u0111\u1ec1 c\u1eadp: ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n 1 th\u00e0nh vi\u00ean do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7).<\/p>\n\n\n\n

4) T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i\u2026)<\/strong><\/p>\n\n\n\n

– D\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, casino: 10%<\/p>\n\n\n\n

– D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh: 2%<\/p>\n\n\n\n

– L\u00e3i ti\u1ec1n vay: 5% (tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 10%)<\/p>\n\n\n\n

– T\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i: 0,1% (tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 2%)<\/p>\n\n\n\n

<\/p>\n\n\n\n

(Tr\u01b0\u01a1ng Thanh Gi\u1ea3ng, t\u1ed5ng h\u1ee3p 4\/5\/2012)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

(Theo ngh\u1ecb \u0111\u1ecbnh 121 v\u00e0 122\/2011, hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 3\/2012) THU\u1ebe GTGT 1) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: – H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 do \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam cung c\u1ea5p \u1edf ngo\u00e0i Vi\u1ec7t Nam, tr\u1eeb ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf m\u00e0 […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5],"tags":[],"class_list":["post-779","post","type-post","status-publish","format-standard","hentry","category-kinh-doanh"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/779","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/comments?post=779"}],"version-history":[{"count":1,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/779\/revisions"}],"predecessor-version":[{"id":780,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/779\/revisions\/780"}],"wp:attachment":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/media?parent=779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/categories?post=779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/tags?post=779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}