{"id":5268,"date":"2018-08-30T17:41:38","date_gmt":"2018-08-30T10:41:38","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=5268"},"modified":"2023-06-23T14:24:35","modified_gmt":"2023-06-23T07:24:35","slug":"ap-thue-gia-tri-gia-tang-doi-voi-tai-san-cho-doanh-nghiep-che-xuat-thue-tai-chinh-ra-sao","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/ap-thue-gia-tri-gia-tang-doi-voi-tai-san-cho-doanh-nghiep-che-xuat-thue-tai-chinh-ra-sao\/","title":{"rendered":"\u00c1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t thu\u00ea t\u00e0i ch\u00ednh ra sao?"},"content":{"rendered":"

Trong tr\u01b0\u1eddng h\u1ee3p B\u00ean \u0111i thu\u00ea l\u00e0 doanh nghi\u1ec7p (DN) ch\u1ebf xu\u1ea5t, s\u1ed1\u00a0<\/span>thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>(GTGT) c\u1ee7a t\u00e0i s\u1ea3n khi cho thu\u00ea l\u00e0 0 \u0111\u1ed3ng do B\u00ean \u0111i thu\u00ea h\u01b0\u1edfng\u00a0<\/span>thu\u1ebf su\u1ea5t<\/a>\u00a0l\u00e0 0% th\u00ec khi\u00a0<\/span>thu h\u1ed3i<\/a>\u00a0t\u00e0i s\u1ea3n, B\u00ean cho thu\u00ea kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n cho thu\u00ea t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thu h\u1ed3i<\/span><\/p>\n

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Tr\u1ea3 l\u1eddi C\u00f4ng v\u0103n s\u1ed1 178\/2018\/CV-BSL ng\u00e0y 25\/05\/2018 c\u1ee7a C\u00f4ng ty Cho thu\u00ea T\u00e0i ch\u00ednh TNHH BIDV-Sumi Trust h\u1ecfi v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n cho DN ch\u1ebf xu\u1ea5t thu\u00ea t\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i cho bi\u1ebft, c\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 39\/2014\/N\u0110-CP ng\u00e0y 07\/5\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh th\u00ec cho thu\u00ea t\u00e0i ch\u00ednh l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng trung h\u1ea1n, d\u00e0i h\u1ea1n tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh gi\u1eefa b\u00ean cho thu\u00ea t\u00e0i ch\u00ednh v\u1edbi b\u00ean thu\u00ea t\u00e0i ch\u00ednh.<\/div>\n
B\u00ean cho thu\u00ea t\u00e0i ch\u00ednh cam k\u1ebft mua t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u c\u1ee7a b\u00ean thu\u00ea t\u00e0i ch\u00ednh v\u00e0 n\u1eafm gi\u1eef quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh trong su\u1ed1t th\u1eddi h\u1ea1n cho thu\u00ea. B\u00ean thu\u00ea t\u00e0i ch\u00ednh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh thanh to\u00e1n ti\u1ec1n thu\u00ea trong su\u1ed1t th\u1eddi h\u1ea1n thu\u00ea quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh. T\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc. Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n cho thu\u00ea trong t\u1eebng th\u1eddi k\u1ef3.<\/div>\n
Mua v\u00e0 cho thu\u00ea l\u1ea1i theo h\u00ecnh th\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh l\u00e0 vi\u1ec7c b\u00ean cho thu\u00ea t\u00e0i ch\u00ednh mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a b\u00ean thu\u00ea v\u00e0 b\u00ean cho thu\u00ea thu\u00ea l\u1ea1i ch\u00ednh c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3 theo h\u00ecnh th\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ec3 b\u00ean thu\u00ea ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. Trong giao d\u1ecbch mua v\u00e0 cho thu\u00ea \u0111\u1ed3ng th\u1eddi l\u00e0 b\u00ean cung \u1ee9ng t\u00e0i s\u1ea3n cho thu\u00ea.<\/div>\n
\u0110i\u1ec1u 19\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 39\/2014\/N\u0110-CP v\u1ec1 quy\u1ec1n c\u1ee7a b\u00ean thu\u00ea t\u00e0i ch\u00ednh quy \u0111\u1ecbnh: Nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng cho thu\u00ea; Quy\u1ebft \u0111\u1ecbnh vi\u1ec7c mua t\u00e0i s\u1ea3n ho\u1eb7c ti\u1ebfp t\u1ee5c thu\u00ea sau khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n thu\u00ea. Y\u00eau c\u1ea7u b\u00ean cho thu\u00ea b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i khi b\u00ean cho thu\u00ea vi ph\u1ea1m c\u00e1c \u0111i\u1ec1u kho\u1ea3n, \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh.<\/div>\n
V\u1ec1 c\u00e1c quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh, t\u1ea1i \u0110i\u1ec1u 23 quy \u0111\u1ecbnh gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n cho thu\u00ea th\u00ec trong th\u1eddi h\u1ea1n cho thu\u00ea, b\u00ean cho thu\u00ea n\u1eafm gi\u1eef b\u1ea3n ch\u00ednh Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n cho thu\u00ea. B\u00ean thu\u00ea \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3n sao c\u00f3 ch\u1ee9ng th\u1ef1c c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong c\u00e1c quan h\u1ec7 ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/div>\n
B\u00ean c\u1ea1nh \u0111\u00f3, c\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf GTGT v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt thu\u1ebf th\u00ec\u00a0thu\u1ebf su\u1ea5t<\/a>\u00a00% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf trong khu phi thu\u1ebf quan; V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/div>\n
H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; B\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mong khu phi thu\u1ebf quan; H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/div>\n
D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u bao g\u1ed3m d\u1ecbch v\u1ee5 cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; Cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf mong khu phi thu\u1ebf quan v\u00e0 ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan.<\/div>\n
\u0110\u1ed3ng th\u1eddi, t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu: C\u00f3 h\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan; C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. T\u1ea1i kho\u1ea3n 3 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0%: Xe \u00f4 t\u00f4 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u00ea quan; X\u0103ng, d\u1ea7u b\u00e1n cho xe \u00f4 t\u00f4 c\u1ee7a c\u01a1 s\u1edf kinh doanh trong khu phi thu\u1ebf quan mua t\u1ea1i n\u1ed9i \u0111\u1ecba.<\/div>\n
C\u00e1c d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf trong khu phi thu\u00ea quan bao g\u1ed3m: Cho thu\u00ea nh\u00e0, h\u1ed9i tr\u01b0\u1eddng, v\u0103n ph\u00f2ng, kh\u00e1ch s\u1ea1n, kho b\u00e3i; D\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng; D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng (tr\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng trong khu phi thu\u1ebf quan).<\/div>\n
\u0110\u1ed3ng th\u1eddi, c\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC ng\u00e0y 12\/08\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01\/7\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf GTGT, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh th\u00ec c\u01a1 s\u1edf kinh doanh trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo th\u00e1ng, qu\u00fd; Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo.<\/div>\n
C\u01a1 s\u1edf kinh doanh trong th\u00e1ng\/qu\u00fd v\u1eeba c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eeba c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea5u.<\/div>\n
Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u tr\u00ean t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c k\u1ef3 khai thu\u1ebf GTGT t\u00ednh t\u1eeb k\u1ef3 khai thu\u1ebf ti\u1ebfp theo k\u1ef3 ho\u00e0n thu\u1ebf li\u1ec1n tr\u01b0\u1edbc \u0111\u1ebfn k\u1ef3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf hi\u1ec7n t\u1ea1i.<\/div>\n
C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i cho bi\u1ebft, tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh\u00a0cho thu\u00ea t\u00e0i s\u1ea3n<\/a>\u00a0thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty (B\u00ean cho thu\u00ea) cho DN ch\u1ebf xu\u1ea5t (B\u00ean \u0111i thu\u00ea) thu\u00ea t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 0%.<\/div>\n
S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0y t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo th\u00e1ng, qu\u00fd; Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra khi cho thu\u00ea t\u00e0i s\u1ea3n nh\u01b0 sau:<\/div>\n
– Tr\u01b0\u1eddng h\u1ee3p khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh, B\u00ean \u0111i thu\u00ea nh\u1eadn chuy\u1ebfn giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n \u0111i thu\u00ea sau khi \u0111\u00e3 thanh to\u00e1n to\u00e0n b\u1ed9 ti\u1ec1n thu\u00ea theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng. B\u00ean \u0111i thu\u00ea mua l\u1ea1i t\u00e0i s\u1ea3n thu\u00ea theo gi\u00e1 tr\u1ecb danh ngh\u0129a th\u00ec C\u00f4ng ty kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/div>\n
Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh cho thu\u00ea l\u00e0 \u00f4 t\u00f4, sau khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng thu\u00ea, B\u00ean \u0111i thu\u00ea nh\u1eadn chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n th\u00ec B\u00ean cho thu\u00ea l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai t\u00ednh thu\u1ebf GTGT theo quy \u0111\u1ecbnh (b\u00e1n \u00f4 t\u00f4 cho DN ch\u1ebf xu\u1ea5t kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3 kho\u1ea3n 3 \u0110i\u1ec1u 9 TT 219\/2013\/TT-BTC).<\/div>\n
– Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng cho thu\u00ea ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc h\u1ea1n, t\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh v\u00e0 B\u00ean \u0111i thu\u00ea l\u1ef1a ch\u1ecdn kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea th\u00ec B\u00ean \u0111i thu\u00ea \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a c\u00f3 thu\u1ebf GTGT x\u00e1c \u0111\u1ecbnh theo bi\u00ean b\u1ea3n\u00a0thu h\u1ed3i<\/a>\u00a0t\u00e0i s\u1ea3n \u0111\u1ec3 chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c thu\u00ea t\u00e0i ch\u00ednh.<\/div>\n
Trong tr\u01b0\u1eddng h\u1ee3p B\u00ean \u0111i thu\u00ea l\u00e0 DN ch\u1ebf xu\u1ea5t, s\u1ed1 thu\u1ebf GTGT c\u1ee7a t\u00e0i s\u1ea3n khi cho thu\u00ea l\u00e0 0 \u0111\u1ed3ng do B\u00ean \u0111i thu\u00ea h\u01b0\u1edfng thu\u1ebf su\u1ea5t l\u00e0 0% th\u00ec khi thu h\u1ed3i t\u00e0i s\u1ea3n, B\u00ean cho thu\u00ea kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n cho thu\u00ea t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thu h\u1ed3i. Tr\u01b0\u1eddng h\u1ee3p sau khi thu h\u1ed3i, B\u00ean cho thu\u00ea b\u00e1n l\u1ea1i t\u00e0i s\u1ea3n cho DN kh\u00e1c (kh\u00f4ng ph\u1ea3i DN ch\u1ebf xu\u1ea5t), th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 10%.<\/div>\n
Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng cho thu\u00ea ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc h\u1ea1n, sau khi thu h\u1ed3i t\u00e0i s\u1ea3n cho thu\u00ea t\u1eeb DN ch\u1ebf xu\u1ea5t, B\u00ean cho thu\u00ea ti\u1ebfp t\u1ee5c cho DN kh\u00e1c (kh\u00f4ng ph\u1ea3i DN ch\u1ebf xu\u1ea5t) thu\u00ea v\u00e0 hai b\u00ean th\u1ed1ng nh\u1ea5t kh\u1ea5u tr\u1eeb d\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n n\u00e0y th\u00e0nh t\u1eebng k\u1ef3 th\u00ec B\u00ean cho thu\u00ea l\u1eadp h\u00f3a \u0111\u01a1n t\u1eebng k\u1ef3 cho B\u00ean \u0111i thu\u00ea v\u00e0 k\u00ea khai thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/div>\n
N\u1ebfu hai b\u00ean l\u1ef1a ch\u1ecdn chuy\u1ec3n giao to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT m\u1ed9t l\u1ea7n d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea th\u00ec B\u00ean cho thu\u00ea l\u1eadp h\u00f3a \u0111\u01a1n k\u00ea khai thu\u1ebf GTGT theo quy \u0111\u1ecbnh, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ghi tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n.<\/div>\n
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Ngu\u1ed3n :tapchitaichinh.vn<\/div>\n","protected":false},"excerpt":{"rendered":"

Trong tr\u01b0\u1eddng h\u1ee3p B\u00ean \u0111i thu\u00ea l\u00e0 doanh nghi\u1ec7p (DN) ch\u1ebf xu\u1ea5t, s\u1ed1\u00a0thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng(GTGT) c\u1ee7a t\u00e0i s\u1ea3n khi cho thu\u00ea l\u00e0 0 \u0111\u1ed3ng do B\u00ean \u0111i thu\u00ea h\u01b0\u1edfng\u00a0thu\u1ebf su\u1ea5t\u00a0l\u00e0 0% th\u00ec khi\u00a0thu h\u1ed3i\u00a0t\u00e0i s\u1ea3n, B\u00ean cho thu\u00ea kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n cho thu\u00ea […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5268"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=5268"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5268\/revisions"}],"predecessor-version":[{"id":10005,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5268\/revisions\/10005"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=5268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=5268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=5268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}