{"id":6176,"date":"2020-01-20T10:11:00","date_gmt":"2020-01-20T03:11:00","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=6176"},"modified":"2020-01-20T10:11:00","modified_gmt":"2020-01-20T03:11:00","slug":"lap-hoa-don-chung-tu-khi-dung-voucher-phieu-qua-tang","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/lap-hoa-don-chung-tu-khi-dung-voucher-phieu-qua-tang\/","title":{"rendered":"L\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb khi d\u00f9ng voucher, phi\u1ebfu qu\u00e0 t\u1eb7ng"},"content":{"rendered":"\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/i.imgur.com\/Ysh6UYC.jpg\" alt=\"\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Ng\u00e0y 19\/9\/2019, C\u1ee5c thu\u1ebf TP. H\u00e0 N\u1ed9i ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 73223\/CT-TTHT h\u01b0\u1edbng d\u1eabn C\u00f4ng ty C\u1ed5 ph\u1ea7n VINID v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb khi s\u1eed d\u1ee5ng voucher, phi\u1ebfu qu\u00e0 t\u1eb7ng.<\/h2>\n\n\n\n<p>C\u1ee5c thu\u1ebf TP. H\u00e0 N\u1ed9i cho bi\u1ebft, Kho\u1ea3n \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/05\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 quy \u0111\u1ecbnh c\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n<p>Trong \u0111\u00f3, v\u1ec1 ti\u00eau th\u1ee9c \u201cNg\u00e0y th\u00e1ng n\u0103m\u201d l\u1eadp h\u00f3a \u0111\u01a1n, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n\n\n\n<p>Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.<\/p>\n\n\n\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/2\/2015 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 c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 quy \u0111\u1ecbnh, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).<\/p>\n\n\n\n<p>C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, C\u1ee5c thu\u1ebf TP. H\u00e0 N\u1ed9i h\u01b0\u1edbng d\u1eabn, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty CP VINID&nbsp; mua voucher, phi\u1ebfu qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1c nh\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 l\u00e0m gi\u1ea3i th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng trong c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh qu\u1ea3ng c\u00e1o c\u1ee7a C\u00f4ng ty ho\u1eb7c b\u00e1n l\u1ea1i cho c\u00e1c \u0111\u1ed1i t\u00e1c kh\u00e1c th\u00ec khi thu ti\u1ec1n, c\u00e1c nh\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (b\u00ean b\u00e1n voucher, phi\u1ebfu qu\u00e0 t\u1eb7ng) l\u1eadp ch\u1ee9ng t\u1eeb thu.<\/p>\n\n\n\n<p>Khi kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng voucher, phi\u1ebfu qu\u00e0 t\u1eb7ng \u0111\u1ec3 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean b\u00e1n (c\u00e1c nh\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5) l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p>Khi C\u00f4ng ty VINID b\u00e1n c\u00e1c voucher, phi\u1ebfu qu\u00e0 t\u1eb7ng n\u00e0y cho c\u00e1c \u0111\u1ed1i t\u00e1c, C\u00f4ng ty kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u00e0 l\u1eadp phi\u1ebfu thu, c\u00e1c \u0111\u1ed1i t\u00e1c mua voucher, phi\u1ebfu qu\u00e0 t\u1eb7ng l\u1eadp phi\u1ebfu chi theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p style=\"text-align:right\">N. \u00c1nh<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 19\/9\/2019, C\u1ee5c thu\u1ebf TP. H\u00e0 N\u1ed9i ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 73223\/CT-TTHT h\u01b0\u1edbng d\u1eabn C\u00f4ng ty C\u1ed5 ph\u1ea7n VINID v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb khi s\u1eed d\u1ee5ng voucher, phi\u1ebfu qu\u00e0 t\u1eb7ng. C\u1ee5c thu\u1ebf TP. H\u00e0 N\u1ed9i cho bi\u1ebft, Kho\u1ea3n \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi [&hellip;]<\/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\/6176"}],"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=6176"}],"version-history":[{"count":0,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/6176\/revisions"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=6176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=6176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=6176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}