{"id":5356,"date":"2019-02-26T10:51:47","date_gmt":"2019-02-26T03:51:47","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=5356"},"modified":"2023-06-23T14:24:22","modified_gmt":"2023-06-23T07:24:22","slug":"chuyen-doi-loai-hinh-doanh-nghiep-hoan-thue-gia-tri-gia-tang-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/chuyen-doi-loai-hinh-doanh-nghiep-hoan-thue-gia-tri-gia-tang-nhu-the-nao\/","title":{"rendered":"Chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/farm8.staticflickr.com\/7884\/40249795083_5a3b53a702_c.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Nh\u1eb1m gi\u1ea3i \u0111\u00e1p k\u1ecbp th\u1eddi nh\u1eefng v\u01b0\u1edbng m\u1eafc c\u1ee7a C\u1ee5c thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ea5n \u0111\u1ec1 n\u00e0y t\u1ea1i C\u00f4ng v\u0103n 4657\/TCT-DNL.<\/h2>\n\n\n\n<p>T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 45 Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13 quy \u0111\u1ecbnh: Chi nh\u00e1nh, l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, c\u00f3 nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ch\u1ee9c n\u0103ng c\u1ee7a DN k\u1ec3 c\u1ea3 ch\u1ee9c n\u0103ng \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n. Ng\u00e0nh, ngh\u1ec1 kinh doanh c\u1ee7a chi nh\u00e1nh ph\u1ea3i \u0111\u00fang v\u1edbi ng\u00e0nh, ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, t\u1ea1i \u0110i\u1ec1u 84 Lu\u1eadt d\u00e2n s\u1ef1 s\u1ed1 91\/2012\/QH13 quy \u0111\u1ecbnh nh\u01b0 sau: Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a ph\u00e1p nh\u00e2n, kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n; Chi nh\u00e1nh c\u00f3 nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ch\u1ee9c n\u0103ng c\u1ee7a ph\u00e1p nh\u00e2n.<\/p>\n\n\n\n<p>Li\u00ean quan \u0111\u1ebfn quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC ng\u00e0y 12\/8\/2016 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a 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: C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo.<\/p>\n\n\n\n<p>C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT khi chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/p>\n\n\n\n<p>Th\u1ef1c t\u1ebf tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u0111i\u1ec7n l\u1ef1c D\u1ea7u kh\u00ed Nh\u01a1n Tr\u1ea1ch l\u00e0 chi nh\u00e1nh c\u1ee7a T\u1ed5ng c\u00f4ng ty \u0110i\u1ec7n l\u1ef1c D\u1ea7u kh\u00ed Vi\u1ec7t Nam \u0111ang th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf GTGT ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111i\u1ec7n t\u1ea1i C\u1ee5c thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai. Khi T\u1ed5ng c\u00f4ng ty \u0110i\u1ec7n l\u1ef1c D\u1ea7u kh\u00ed Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p th\u00ec C\u00f4ng ty \u0111i\u1ec7n l\u1ef1c D\u1ea7u kh\u00ed Nh\u01a1n Tr\u1ea1ch v\u1eabn l\u00e0 chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p sau chuy\u1ec3n \u0111\u1ed5i, m\u1ecdi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng thay \u0111\u1ed5i so v\u1edbi tr\u01b0\u1edbc. Do v\u1eady kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC ng\u00e0y 12\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec chuy\u1ec3n sang k\u1ef3 sau \u0111\u1ec3 kh\u1ea5u tr\u1eeb ti\u1ebfp.<\/p>\n\n\n\n<p>Ngu\u1ed3n: tapchitaichinh.vn<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eb1m gi\u1ea3i \u0111\u00e1p k\u1ecbp th\u1eddi nh\u1eefng v\u01b0\u1edbng m\u1eafc c\u1ee7a C\u1ee5c thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ea5n \u0111\u1ec1 n\u00e0y t\u1ea1i C\u00f4ng v\u0103n 4657\/TCT-DNL. T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 45 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8863,"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\/5356"}],"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=5356"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5356\/revisions"}],"predecessor-version":[{"id":8864,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5356\/revisions\/8864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/8863"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=5356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=5356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=5356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}