{"id":14034,"date":"2024-10-02T14:53:37","date_gmt":"2024-10-02T07:53:37","guid":{"rendered":"https:\/\/arito.vn\/?p=14034"},"modified":"2024-10-02T16:37:33","modified_gmt":"2024-10-02T09:37:33","slug":"hoi-dap-tai-hoi-nghi-doi-thoai-giua-tong-cuc-thue-voi-nguoi-nop-thue-tai-5-tinh-thanh-pho-phia-nam-nam-2024","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/hoi-dap-tai-hoi-nghi-doi-thoai-giua-tong-cuc-thue-voi-nguoi-nop-thue-tai-5-tinh-thanh-pho-phia-nam-nam-2024\/","title":{"rendered":"Faq at The conference dialogue between the General Department of Taxation to The taxpayer in 5 provinces, the Southern city in the year 2024"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1:<\/strong><\/span> \u201cC\u00f4ng ty ch\u00fang t\u00f4i chuy\u00ean s\u1ea3n xu\u1ea5t l\u1eafp \u0111\u1eb7t c\u00e1c Tr\u1ee5 B\u01a1m x\u0103ng d\u1ea7u \u0111i\u1ec7n t\u1eed. Th\u00e0nh ph\u1ea9m c\u00f4ng ty ch\u00fang t\u00f4i bao g\u1ed3m v\u1eadt t\u01b0 v\u00e0 ph\u1ea7n m\u1ec1m c\u00e0i \u0111\u1eb7t (ch\u1ee7 y\u1ebfu l\u00e0 thu\u00ea nh\u00e2n c\u00f4ng 6 IT ngo\u00e0i \u2013 C\u00f4ng ty c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ea7y \u0111\u1ee7). V\u00e0 ph\u1ea7n v\u1eadt t\u01b0 linh ki\u1ec7n \u0111i\u1ec7n t\u1eed, thi\u1ebft b\u1ecb l\u1eafp r\u00e1p h\u1ea7u nh\u01b0 nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f3 t\u1edd khai h\u1ea3i quan \u0111\u1ea7y \u0111\u1ee7. Nh\u01b0ng hi\u1ec7n nay tr\u00ean h\u1ec7 th\u1ed1ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a TCT kh\u00f4ng c\u1eadp nh\u1eadt gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 c\u1ee7a nh\u1eefng t\u1edd khai h\u1ea3i quan. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn s\u1ef1 ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho r\u1ea5t l\u1edbn gi\u1eefa s\u1ed5 s\u00e1ch th\u1ef1c t\u1ebf v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng H\u0110\u0110T c\u1ee7a TCT.<\/span><\/p>\n

\u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn m\u1ed7i khi xu\u1ea5t ho\u00e1 \u0111\u01a1n b\u00e1n ra t\u1ea5t c\u1ea3 ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u b\u1ecb c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 g\u1eedi mail c\u1ea3nh b\u00e1o ho\u00e1 \u0111\u01a1n C\u00f4ng ty Nam D\u01b0\u01a1ng l\u00e0 h\u00f3a \u0111\u01a1n r\u1ee7i ro. L\u00e0m cho Kh\u00e1ch h\u00e0ng c\u1ee7a C\u00f4ng ty hoang mang ch\u1eadm thanh to\u00e1n. \u0110i\u1ec1u n\u00e0y g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c kinh doanh c\u1ee7a C\u00f4ng ty r\u1ea5t l\u1edbn.\u201d<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> \u1ee8ng d\u1ee5ng c\u1ea3nh b\u00e1o H\u0110\u0110T c\u1eadp nh\u1eadt gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u tr\u00ean ch\u1ec9 ti\u00eau 23a t\u1edd khai thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p NNT ch\u01b0a k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u tr\u00ean t\u1edd khai thu\u1ebf GTGT, NNT c\u1ea7n k\u00ea khai b\u1ed5 sung, li\u00ean h\u1ec7 v\u1edbi c\u00f4ng ch\u1ee9c thu\u1ebf \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 100 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, kho\u1ea3n d \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, c\u01a1 quan thu\u1ebf c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p NNT kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: T\u1eeb ch\u1ed1i kh\u00f4ng cung c\u1ea5p th\u00f4ng tin t\u00e0i li\u1ec7u cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra v\u00e0 c\u00e1c y\u00eau c\u1ea7u kh\u00e1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

V\u00ec v\u1eady, qua \u0111\u00e2y T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf v\u00e0 c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd NNT k\u1ecbp th\u1eddi th\u1ef1c hi\u1ec7n quy tr\u00ecnh ki\u1ec3m tra x\u00e1c minh th\u00f4ng tin NNT. \u0110\u1ec1 ngh\u1ecb NNT li\u00ean h\u1ec7 v\u1edbi c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd t\u1ea1i CCT Tp. Th\u1ee7 \u0110\u1ee9c \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 2:<\/strong><\/span> T\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp v\u00e0o trang web H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a CQ Thu\u1ebf<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb c\u00f3 chi nh\u00e1nh ph\u1ee5 thu\u1ed9c c\u00f9ng t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh (H\u1ed3 Ch\u00ed Minh). Chi nh\u00e1nh H\u1ed3 Ch\u00ed Minh kh\u00f4ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf ri\u00eang m\u00e0 tr\u1ee5 s\u1edf ch\u00ednh s\u1ebd th\u1ef1c hi\u1ec7n.
\n<\/span><\/p>\n

– Chi nh\u00e1nh H\u1ed3 Ch\u00ed Minh kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p t\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp H\u1ec7 th\u1ed1ng H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

=> D\u1eabn \u0111\u1ebfn, \u0110\u01a1n v\u1ecb kh\u00f4ng th\u1ec3 ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u00f4ng tin H\u00f3a \u0111\u01a1n ghi nh\u1eadn tr\u00ean H\u1ec7 th\u1ed1ng c\u1ee7a CQ Thu\u1ebf c\u1ee7a chi nh\u00e1nh n\u00e0y.<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> Khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c c\u1ea5p t\u00e0i kho\u1ea3n \u0111\u1ec3 tra c\u1ee9u c\u00e1c th\u00f4ng tin li\u00ean quan t\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o\/b\u00e1n ra c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh tr\u00ean h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u1ed1i v\u1edbi \u0111\u1ec1 xu\u1ea5t tra c\u1ee9u th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ghi nh\u1eadn v\u00e0 s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47. H\u00ecnh th\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123 quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb. Khi Ngh\u1ecb \u0111\u1ecbnh ban h\u00e0nh, T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng \u0111\u1ec3 c\u1ea5p t\u00e0i kho\u1ea3n tra c\u1ee9u \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 3:<\/strong><\/span> H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u hi\u1ec7n t\u1ea1i l\u00e0 m\u1ed9t trong c\u00e1c nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch gi\u1eefa d\u1eef li\u1ec7u c\u1ee7a C\u01a1 quan Thu\u1ebf v\u00e0 T\u1edd khai c\u1ee7a \u0110\u01a1n v\u1ecb khi gi\u1ea3i tr\u00ecnh h\u00e0ng th\u00e1ng v\u1edbi CQ Thu\u1ebf ph\u1ee5 tr\u00e1ch. C\u1ee5 th\u1ec3 :<\/span><\/p>\n

– H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a CQ Thu\u1ebf: Tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n l\u00e0 H\u00f3a \u0111\u01a1n m\u1edbi, gi\u00e1 tr\u1ecb th\u00e0nh ti\u1ec1n l\u00e0 s\u1ed1 d\u01b0\u01a1ng (+)<\/span><\/p>\n

– T\u1edd khai c\u1ee7a \u0110\u01a1n v\u1ecb : Do l\u00e0 h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u n\u00ean \u0111\u01a1n v\u1ecb s\u1ebd k\u00ea khai gi\u1ea3m tr\u1eeb c\u00e1c ch\u1ec9 ti\u00eau gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, s\u1ed1 thu\u1ebf GTGT tr\u00ean t\u1edd khai<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n ghi th\u00f4ng tin chi\u1ebft kh\u1ea5u cho c\u00e1c h\u00f3a \u0111\u01a1n kh\u00e1c, \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ghi s\u1ed1 ti\u1ec1n \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh (ghi s\u1ed1 \u00e2m). Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi v\u1edbi s\u1ed1 ti\u1ec1n, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111\u00f3 l\u00e0 s\u1ed1 ph\u00e1t sinh t\u0103ng.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 4:<\/strong><\/span> Tra c\u1ee9u th\u00f4ng b\u00e1o sai s\u00f3t m\u1eabu 01\/TB-SS\u0110T ho\u1eb7c 01\/H\u0110SS Hi\u1ec7n t\u1ea1i, khi th\u1ef1c hi\u1ec7n tra c\u1ee9u TNSS cho 1 h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3, \u0110\u01a1n v\u1ecb ch\u1ec9 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n tra c\u1ee9u theo ng\u00e0y l\u1eadp v\u00e0 t\u00ecm th\u1ee7 c\u00f4ng m\u1edf t\u1eebng th\u00f4ng b\u00e1o \u0111\u1ec3 t\u00ecm th\u00f4ng tin h\u00f3a \u0111\u01a1n => Vi\u1ec7c n\u00e0y g\u00e2y t\u1ed1n r\u1ea5t nhi\u1ec1u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c.<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> V\u1edbi c\u00e1c th\u00f4ng tin h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t, h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin li\u00ean quan theo t\u1eebng h\u00f3a \u0111\u01a1n theo th\u00f4ng tin ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a \u0111\u01a1n v\u1ecb. Khi th\u1ef1c hi\u1ec7n tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t c\u1ee7a 1 h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3 tr\u00ean C\u1ed5ng th\u00f4ng tin ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng tra c\u1ee9u h\u00f3a \u0111\u01a1n v\u00e0 nh\u1ea5n v\u00e0o th\u00f4ng tin h\u00f3a \u0111\u01a1n li\u00ean quan t\u1ea1i m\u00e0n h\u00ecnh k\u1ebft qu\u1ea3 tra c\u1ee9u. Khi \u0111\u00f3 m\u00e0n h\u00ecnh k\u1ebft qu\u1ea3 s\u1ebd hi\u1ec3n th\u1ecb c\u00e1c ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho ho\u00e1 \u0111\u01a1n \u0111\u00f3 bao g\u1ed3m c\u1ea3 ho\u00e1 \u0111\u01a1n thay th\u1ebf v\u00e0 ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 5:<\/strong><\/span> T\u1eeb th\u00e1ng 07\/2024 tr\u00ean ph\u00e2n h\u1ec7 thu\u1ebf c\u1ee7a ph\u1ea7n m\u1ec1m Amis Misa \u1edf t\u1edd khai thu\u1ebf GTGT c\u00f3 xu\u1ea5t hi\u1ec7n ch\u00eanh l\u1ec7ch b\u1ea3ng k\u00ea b\u00e1n ra v\u1edbi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n tr\u00ean T\u1ed5ng C\u1ee5c Thu\u1ebf, sau khi ki\u1ec3m tra th\u00ec th\u1ea5y ch\u00eanh l\u1ec7ch l\u00e0 do c\u00f3 1 s\u1ed1 h\u00f3a \u0111\u01a1n tr\u00ean d\u1eef li\u1ec7u T\u1ed5ng C\u1ee5c Thu\u1ebf ch\u1ec9 ra ti\u1ec1n USD kh\u00f4ng ra ti\u1ec1n quy \u0111\u1ed5i th\u00e0nh VND n\u00ean d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch (m\u1eb7c d\u00f9 nh\u1eefng h\u00f3a \u0111\u01a1n n\u00e0y Doanh Nghi\u1ec7p v\u1eabn xu\u1ea5t quy tr\u00ecnh nh\u01b0 c\u00e1c h\u00f3a \u0111\u01a1n kh\u00e1c). V\u1eady ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o \u1ea1?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, m\u1ee5c II ph\u1ea7n II ban h\u00e0nh k\u00e8m theo quy\u1ebft \u0111\u1ecbnh s\u1ed1 1450\/Q\u0110TCT quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 th\u1ebb TGia (t\u1ef7 gi\u00e1). H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i C\u01a1 quan thu\u1ebf khi nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c ho\u00e1 \u0111\u01a1n c\u00f3 th\u1ebb TGia c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng ph\u1ea3i l\u00e0 1 s\u1ebd quy \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 ra ti\u1ec1n VND tr\u01b0\u1edbc khi so s\u00e1nh s\u1ed1 li\u1ec7u tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai. Do doanh nghi\u1ec7p \u0111ang d\u00f9ng gi\u1ea3i ph\u00e1p H\u0110\u0110T c\u1ee7a nh\u00e0 cung c\u1ea5p Misa, v\u00ec v\u1eady \u0111\u1ec1 ngh\u1ecb \u0111\u01a1n v\u1ecb trao \u0111\u1ed5i tr\u1ef1c ti\u1ebfp v\u1edbi nh\u00e0 cung c\u1ea5p Misa v\u1ec1 n\u1ed9i dung n\u00e0y \u0111\u1ec3 ch\u1ec9nh s\u1eeda gi\u1ea3i ph\u00e1p. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng s\u1ebd cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 Misa ki\u1ec3m tra c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1 \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 6:<\/strong><\/span> B\u00ean nh\u1eadn \u1ee6y th\u00e1c nh\u1eadp kh\u1ea9u c\u00f3 ph\u1ea3i k\u00ea khai H\u00f3a \u0111\u01a1n xu\u1ea5t tr\u1ea3 h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c tr\u00ean t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3a \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, n\u1ebfu c\u01a1 s\u1edf kinh doanh nh\u1eadn nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 8 khi tr\u1ea3 h\u00e0ng cho c\u01a1 s\u1edf kinh doanh \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u v\u00e0 th\u1ef1c hi\u1ec7n khai b\u1ed5 sung \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2022 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf; N\u1ebfu ch\u01b0a n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, khi xu\u1ea5t tr\u1ea3 h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c l\u1eadp phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh l\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 7:<\/strong><\/span> Xu\u1ea5t ho\u00e1 \u0111\u01a1n qu\u00e0 t\u1eb7ng b\u00e1nh trung thu, s\u1ed1 l\u01b0\u1ee3ng c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 kh\u00e1ch h\u00e0ng r\u1ea5t l\u1edbn, h\u1ecd kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y ho\u00e1 \u0111\u01a1n, h\u1ecd c\u0169ng kh\u00f4ng c\u0169ng c\u1ea5p th\u00f4ng tin xu\u1ea5t ho\u00e1 \u0111\u01a1n, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t chung ho\u00e1 \u0111\u01a1n cho ng\u01b0\u1eddi mua h\u00e0ng kh\u00f4ng l\u1ea5y ho\u00e1 \u0111\u01a1n kh\u00f4ng? Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> C\u0103n c\u1ee9 theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb: khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua, vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n 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 v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9. Do \u0111\u00f3, khi doanh nghi\u1ec7p t\u1eb7ng b\u00e1nh trung thu cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec \u0111\u1ec1u ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 vi\u1ec7c b\u00e1n h\u00e0ng b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi v\u01b0\u1edbng m\u1eafc c\u1ee7a NNT, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o BTC tr\u00ecnh Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, d\u1ef1 ki\u1ebfn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i; cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng gi\u00e1 tr\u1ecb khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng k\u00e8m theo danh s\u00e1ch khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng. T\u1ed5 ch\u1ee9c l\u01b0u gi\u1eef h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan v\u1ec1 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng v\u00e0 cung c\u1ea5p khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c n\u1ed9i dung th\u00f4ng tin giao d\u1ecbch v\u00e0 cung c\u1ea5p b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khi c\u01a1 quan ch\u1ee9c n\u0103ng y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n theo t\u1eebng giao d\u1ecbch th\u00ec ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng.\u201d<\/strong><\/span><\/p>\n

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C\u00e2u h\u1ecfi 8:<\/strong><\/span> Doanh nghi\u1ec7p c\u00f3 mua Ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi th\u00f4ng qua ng\u00e2n h\u00e0ng v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n mua v\u00e0o c\u1ee7a T\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi. V\u1eady khi \u0111\u1ebfn h\u1ea1n, Doanh nghi\u1ec7p nh\u01b0\u1ee3ng b\u00e1n l\u1ea1i ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi n\u00e0y cho ch\u00ednh t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ban \u0111\u1ea7u khi mua th\u00ec DN xu\u1ea5t ho\u00e1 \u0111\u01a1n v\u1edbi c\u1ea3 tr\u1ecb gi\u00e1 g\u1ed1c v\u00e0 l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c hay sao \u1ea1?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> Ng\u00e0y 06\/9\/2024, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 c\u00f4ng v\u0103n s\u1ed1 3936\/TCT-CS tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng v\u1ec1 thu\u1ebf GTGT.<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 2 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15 ng\u00e0y 18\/01\/2024 c\u1ee7a Qu\u1ed1c h\u1ed9i, hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2024;<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 8 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC) h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT;<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 5 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 v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT;<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 11 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 v\u1ec1 thu\u1ebf su\u1ea5t 10%;<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 6 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 16\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/p>\n

Li\u00ean quan \u0111\u1ebfn n\u1ed9i dung C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng h\u1ecfi, ng\u00e0y 22\/8\/2024, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f3 c\u00f4ng v\u0103n s\u1ed1 7037\/NHNN-TCKT g\u1eedi T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi gi\u1eefa hai doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (TCTD), kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1ec1 c\u1ea5p t\u00edn d\u1ee5ng, chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng. Do v\u1eady, \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00e0y.”<\/span><\/p>\n

C\u00e2u h\u1ecfi c\u1ee7a doanh nghi\u1ec7p ch\u01b0a r\u00f5 h\u1ee3p \u0111\u1ed3ng giao d\u1ecbch ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1c \u0111i\u1ec1u, kho\u1ea3n quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c b\u00ean. \u0110\u1ec1 ngh\u1ecb doanh nghi\u1ec7p c\u0103n c\u1ee9 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT n\u00eau tr\u00ean v\u00e0 h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p gi\u1eefa c\u00e1c doanh nghi\u1ec7p (kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi th\u00ec kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 9:<\/strong><\/span> Ho\u00e1 \u0111\u01a1n GTGT mua v\u00e0o Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai sau ng\u00e0y, th\u00e1ng k\u00fd ho\u00e1 \u0111\u01a1n kh\u00f4ng \u1ea1?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> Ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o t\u1ea1i th\u1eddi \u0111i\u1ebfm nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u00f4 123\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean h\u00f3a \u0111\u01a1n GTGT \u0111\u01b0\u1ee3c k\u00ea khai theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 31\/2013\/QH13.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 10:<\/strong><\/span> 1. Hi\u1ec7n t\u1ea1i c\u00e1c C\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ebfn doanh nghi\u1ec7p l\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o d\u1ecbch v\u1ee5 – h\u00e0ng h\u00f3a \u0111\u1ea7u v\u00e0o \u0111\u00fang k\u1ef3 c\u1ee7a ng\u00e0y h\u00f3a \u0111\u01a1n. Kh\u00f3 kh\u0103n c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n

+ Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch h\u1eb1ng ng\u00e0y r\u1ea5t nhi\u1ec1u. C\u00e1c h\u1ed3 s\u01a1 thanh to\u00e1n th\u01b0\u1eddng trong v\u00f2ng 45 ng\u00e0y. Trong th\u1eddi gian x\u00e9t duy\u1ec7t h\u1ed3 s\u01a1 thanh to\u00e1n ph\u00e1t sinh nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

+ R\u1ea5t nhi\u1ec1u giao d\u1ecbch t\u1ea1m \u1ee9ng mua h\u00e0ng quy\u1ebft to\u00e1n ch\u1eadm, ho\u1eb7c kh\u00f4ng quy\u1ebft to\u00e1n, ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c duy\u1ec7t => r\u1ea5t nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u00f3 tr\u00ean trang thu\u1ebf nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 thanh to\u00e1n.<\/span><\/p>\n

=> N\u1ebfu k\u00ea khai \u0111\u00fang k\u1ef3 ng\u00e0y h\u00f3a \u0111\u01a1n th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, b\u1ed5 sung b\u00e1o c\u00e1o thu\u1ebf r\u1ea5t nhi\u1ec1u l\u1ea7n, t\u1ed1n r\u1ea5t nhi\u1ec1u th\u1eddi gian. V\u1eady doanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> V\u1ec1 vi\u1ec7c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/strong><\/span><\/p>\n

10 T\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 31\/2013\/QH13 quy \u0111\u1ecbnh nh\u01b0 sau: “\u0111) Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong th\u00e1ng n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf”. T\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TTBTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn: \u201c8. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u201d C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c k\u1ef3 khai thu\u1ebf tr\u01b0\u1edbc ch\u01b0a k\u00ea khai th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 31\/2013\/QH13 n\u00eau tr\u00ean.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 11:<\/strong><\/span> Khi l\u1eadp Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ho\u00e1 \u0111\u01a1n thay th\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u1ea7n l\u1eadp Bi\u00ean b\u1ea3n tho\u1ea3 thu\u1eadn sai s\u00f3t m\u00e0 ch\u1ec9 c\u1ea7n tho\u1ea3 thu\u1eadn qua email, \u0111i\u1ec7n tho\u1ea1i v\u1edbi ng\u01b0\u1eddi mua tr\u01b0\u1edbc khi th\u1ed1ng nh\u1ea5t \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf ho\u00e1 \u0111\u01a1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng \u1ea1?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi: <\/strong>T\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/ND-CP quy \u0111\u1ecbnh: Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf n\u1ebfu ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. B\u1ea3n th\u1ecfa thu\u1eadn qua email ho\u1eb7c qua \u0111i\u1ec7n tho\u1ea1i do ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n t\u1ef1 th\u1ecfa thu\u1eadn.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 12:<\/strong> <\/span>V\u01b0\u1edbng m\u1eafc ph\u00e1t sinh khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t: Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t tuy nhi\u00ean ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c vi\u1ec7c l\u1eadp 1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf cho nhi\u1ec1u ho\u00e1 \u0111\u01a1n sai s\u00f3t c\u1ee7a c\u00f9ng m\u1ed9t ng\u01b0\u1eddi mua h\u00e0ng. T\u1eeb \u0111\u00f3 d\u1eabn \u0111\u1ebfn vi\u1ec7c nh\u1eadn ho\u00e1 \u0111\u01a1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u00e1c kh\u00e1ch h\u00e0ng c\u0169ng b\u1ecb \u1ea3nh h\u01b0\u1edfng, th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n, k\u00ea khai thu\u1ebf, \u0111\u1ed1i chi\u1ebfu gi\u1eefa h\u1ec7 th\u1ed1ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n.<\/span><\/p>\n

Tr\u1ea3 l\u1eddi: <\/strong>Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1450\/Q\u0110-TCT c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng TCT quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec 01 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c thay th\u1ebf\/ \u0111i\u1ec1u ch\u1ec9nh cho 01 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

V\u1ec1 v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 b\u00e1o c\u00e1o c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 sung v\u00e0o d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 13:<\/strong><\/span> C\u00f4ng ty ch\u00fang t\u00f4i l\u00e0 doanh nghi\u1ec7p FDI (non-EPE) c\u00f3 mua h\u00e0ng h\u00f3a t\u1eeb nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i theo lo\u1ea1i h\u00ecnh A41 v\u00e0 b\u00e1n cho kh\u00e1ch h\u00e0ng l\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (EPE) theo lo\u1ea1i h\u00ecnh B11. Trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kh\u00e1ch h\u00e0ng EPE ph\u00e1t hi\u1ec7n 1 ph\u1ea7n nguy\u00ean li\u1ec7u b\u1ecb l\u1ed7i n\u00ean y\u00eau c\u1ea7u xu\u1ea5t tr\u1ea3 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u n\u00e0y (ch\u01b0a gia c\u00f4ng, ch\u1ebf bi\u1ebfn) cho ch\u00fang t\u00f4i. Nh\u1eadn h\u00e0ng h\u01b0\/h\u1ecfng t\u1eeb kh\u00e1ch h\u00e0ng EPE: Vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3 nh\u1eadp h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i t\u1eeb kh\u00e1ch h\u00e0ng EPE: 11 Theo quy \u0111\u1ecbnh t\u1ea1i ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 TT 78\/2021\/TT-BTC ng\u00e0y 17\/09\/2021:B\u00ean mua h\u00e0ng (EPE): s\u1ebd xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng\/ h\u00f3a \u0111\u01a1n GTGT (s\u1ed1 d\u01b0\u01a1ng) \u0111\u1ec3 h\u00e0ng h\u01b0 cho ng\u01b0\u1eddi b\u00e1n \u0111\u00fang kh\u00f4ng? N\u1ebfu \u0111\u00fang, \u0111\u01a1n gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u1ea3 h\u00e0ng ch\u00ednh l\u00e0 \u0111\u01a1n gi\u00e1 \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00f3a \u0111\u01a1n mua h\u00e0ng ban \u0111\u1ea7u? \u0110\u01a1n gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn n\u00e0o? B\u00ean b\u00e1n h\u00e0ng (c\u00f4ng ty ch\u00fang t\u00f4i): c\u00f3 c\u1ea7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n song song \u0111\u1ec3 ghi nh\u1eadn gi\u1ea3m doanh thu hay kh\u00f4ng hay ch\u1ec9 c\u1ea7n d\u00f9ng h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u1ea3 c\u1ee7a b\u00ean mua h\u00e0ng (EPE) \u1edf m\u1ee5c tr\u00ean \u0111\u1ec1 h\u1ea1ch to\u00e1n gi\u1ea3m doanh thu theo nh\u01b0 th\u00f4ng b\u00e1o v\u00e0 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf TP HCM (8625\/TB-CTTPHCM ng\u00e0y 01\/06\/2022 v\u00e0 7589\/CTTPHCM-TTHT)?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi: <\/strong>V\u1ec1 h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i c\u1ee7a DNCX \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p trong khu phi thu\u1ebf quan mua h\u00e0ng h\u00f3a t\u1eeb doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba, hai b\u00ean \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p trong khu phi thu\u1ebf quan th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n giao cho doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 13870\/BTC-TCHQ ng\u00e0y 18\/12\/2023 c\u1ee7a BTC.DNCX, DN trong khu phi thu\u1ebf quan c\u0103n c\u1ee9 th\u1ef1c t\u1ebf gi\u00e1 tr\u1ecb, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n giao cho doanh ghi\u1ec7p n\u1ed9i \u0111\u1ecba. Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u00ec \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba khi nh\u1eadn h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i th\u00ec DN th\u1ef1c hi\u1ec7n ghi gi\u1ea3m doanh thu.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 14:<\/strong><\/span> Doanh nghi\u1ec7p c\u00f3 k\u00eanh b\u00e1n l\u1ebb v\u00e0 \u0111\u1ea1i l\u00fd. Vi\u1ec7c \u0111\u1ed5i tr\u1ea3 h\u00e0ng trong ch\u00ednh s\u00e1ch kinh doanh c\u1ee7a doanh nghi\u1ec7p n\u00ean s\u1ed1 l\u01b0\u1ee3ng ph\u00e1t sinh l\u1edbn v\u00e0 h\u1eb1ng ng\u00e0y. Tuy nhi\u00ean kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00e1 th\u1ec3 kh\u00f4ng th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng \u0111\u01b0\u1ee3c. V\u1eady c\u00f3 gi\u1ea3i ph\u00e1p n\u00e0o cho doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng th\u1ef1c hi\u1ec7n kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> V\u1ec1 vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng: T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 4511\/TCT-CS ng\u00e0y 11\/10\/2023 h\u01b0\u1edbng d\u1eabn, theo \u0111\u00f3 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a trong n\u1ed9i \u0111\u1ecba kh\u00f4ng c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan th\u00ec khi ph\u00e1t sinh tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 15:<\/strong><\/span> Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ghi nh\u1eadn doanh thu cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u: T\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 3, \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c) C\u01a1 s\u1edf kinh doanh k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (k\u1ec3 c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT \u0111i\u1ec7n t\u1eed. Khi xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1eeda kh\u1ea9u hay \u0111\u1ebfn n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u1ec3m v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh l\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng. Sau khi l\u00e0m xong th\u1ee7 t\u1ee5c cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u. V\u1eady th\u1eddi \u0111i\u1ec3m l\u00e0m xong th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh \u1edf tr\u00ean: – Th\u1eddi \u0111i\u1ec3m th\u00f4ng quan t\u1edd khai xu\u1ea5t kh\u1ea9u c\u00f3 \u0111\u00fang kh\u00f4ng? V\u1eady vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 c\u00f9ng ng\u00e0y ho\u1eb7c sau ng\u00e0y (mi\u1ec5n l\u00e0 trong th\u00e1ng ph\u00e1t sinh th\u00ec v\u1eabn \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 \u0111\u00fang) hay sao? – Trong th\u1eddi gian v\u1eeba qua, s\u1ef1 c\u1ed1 m\u1ea1ng h\u1ea3i quan th\u01b0\u1eddng xuy\u00ean b\u1ecb ngh\u1ebdn m\u1ea1ch d\u1eabn \u0111\u1ebfn doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 l\u1ea5y th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng ECUS c\u0169ng nh\u01b0 tr\u00ean trang Web c\u1ee7a h\u1ea3i quan. N\u1ebfu t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c th\u00f4ng quan trong kho\u1ea3ng th\u1eddi gian l\u00e0m vi\u1ec7c c\u1ee7a c\u00f4ng ty (t\u1eeb 7h30 \u0111\u1ebfn 16h30) nh\u01b0ng t\u1edbi t\u1eadn h\u00f4m sau, h\u00f4m sau n\u1eefa ho\u1eb7c r\u01a1i v\u00e0o 12 th\u1eddi \u0111i\u1ec3m cu\u1ed1i tu\u1ea7n th\u00ec sang \u0111\u1ea7u tu\u1ea7n, c\u00f4ng ty ch\u00fang t\u00f4i m\u1edbi l\u1ea5y \u0111\u01b0\u1ee3c ph\u1ea3n h\u1ed3i c\u1ee7a H\u1ea3i quan tr\u00ean h\u1ec7 th\u1ed1ng v\u00e0 sau \u0111\u00f3 m\u1edbi c\u00f3 th\u1ec3 chuy\u1ec3n t\u1edd khai xu\u1ea5t kh\u1ea9u cho k\u1ebf to\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n VATth\u00ec tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 b\u1ecb t\u00ednh l\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n ghi nh\u1eadn doanh thu mu\u1ed9n so v\u1edbi quy \u0111\u1ecbnh hay ko? N\u1ebfu \u0111\u01b0\u1ee3c, \u0111\u1ec1 ngh\u1ecb T\u1ed5ng c\u1ee5c Thu\u1ebf khi l\u00e0m d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, th\u00ec quy \u0111\u1ecbnh chi ti\u1ebft h\u01a1n \u0111\u1ec3 doanh nghi\u1ec7p ch\u00fang t\u00f4i c\u0169ng nh\u01b0 qu\u00fd doanh nghi\u1ec7p n\u00f3i chung d\u1ec5 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> V\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111i\u1ec7n t\u1eed cho h\u00e0ng xu\u1ea5t kh\u1ea9u T\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 3, \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh: c) C\u01a1 s\u1edf kinh doanh k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (k\u1ec3 c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT \u0111i\u1ec7n t\u1eed. Khi xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1eeda kh\u1ea9u hay \u0111\u1ebfn n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u1ec3m v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh l\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng. Sau khi l\u00e0m xong th\u1ee7 t\u1ee5c cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u. C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, c\u01a1 s\u1edf kinh doanh k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (k\u1ec3 c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) th\u00ec sau khi l\u00e0m xong th\u1ee7 t\u1ee5c cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh tr\u00ean kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m. TCT \u0111\u00e3 b\u00e1o c\u00e1o BTC \u0111\u1ec3 b\u00e1o c\u00e1o CP quy \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m l\u1eadp H\u0110\u0110T cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i d\u1ef1 th\u1ea3o N\u0110 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung N\u0110 s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 16:<\/span> <\/strong>C\u00f4ng ty em c\u00f3 l\u00e0m 1 h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n thi\u1ebft k\u1ebf v\u1edbi \u0111\u01a1n v\u1ecb Nh\u00e0 n\u01b0\u1edbc. H\u1ee3p \u0111\u1ed3ng ng\u00e0y 10\/4\/2024, trong h\u1ee3p \u0111\u1ed3ng ghi ho\u00e0n th\u00e0nh trong 30 ng\u00e0y. Tuy nhi\u00ean \u0111\u1ebfn 01\/8\/2024 m\u1edbi c\u00f3 quy\u1ebft \u0111\u1ecbnh nghi\u1ec7m thu. V\u1eady th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y n\u00e0o<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p 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 ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5: k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf; th\u1ea9m \u0111\u1ecbnh gi\u00e1; kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt; t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t; l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).\u201d<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thi\u1ebft k\u1ebf th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n ho\u1eb7c th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung c\u1ea5p d\u1ecbch v\u1ee5. C\u00f4ng ty c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 ng\u00e0y 10\/5\/2024 (30 ng\u00e0y sau khi k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u01b0 \u0111\u00e3 th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng) hay ng\u00e0y 01\/8\/2024 \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh tr\u00ean.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 17:<\/strong><\/span> Thu tr\u01b0\u1edbc ti\u1ec1n d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (thu tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m), v\u00ed d\u1ee5 th\u1eddi gian d\u1ecbch v\u1ee5 \u0111\u00f3 t\u1eeb ng\u00e0y 1\/9\/2024 \u0111\u1ebfn 31\/12\/2025 th\u00ec t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e1ng 9\/2024 xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng gi\u1ea3m thu\u1ebf su\u1ea5t 8% kh\u00f4ng? Hay ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n chia l\u00e0m 2 th\u1eddi \u0111i\u1ec3m: t\u1eeb 1\/9\/2024 \u0111\u1ebfn 12\/2024 l\u00e0 8% v\u00e0 t\u1eeb 1\/1\/2025 \u0111\u1ebfn 31\/12\/2025 l\u00e0 10%<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n tr\u01b0\u1edbc khi cung c\u1ea5p d\u1ecbch v\u1ee5: \u201c2. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu 13 \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5: k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf; th\u1ea9m \u0111\u1ecbnh gi\u00e1; kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt; t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t; l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t thu\u1ebf GTGT: \u201c2. \u0110\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n 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.\u201d C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 72\/2024\/N\u0110-CP ng\u00e0y 30\/6\/2024 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf GTGT trong th\u1eddi gian t\u1eeb ng\u00e0y 01\/7\/2024 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2024.<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc cho k\u1ef3 d\u1ecbch v\u1ee5 v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n GTGT t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n tr\u01b0\u1edbc khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n (v\u00e0 l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n).<\/span><\/p>\n

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C\u00e2u h\u1ecfi 18:<\/strong><\/span> H\u00f3a \u0111\u01a1n mua v\u00e0o ng\u00e0y l\u1eadp l\u00e0 31\/07\/2024 nh\u01b0ng ng\u00e0y k\u00fd th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y 02\/08\/2024 th\u00ec h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 hay kh\u00f4ng? N\u1ebfu h\u1ee3p l\u1ec7, v\u1eady ng\u01b0\u1eddi mua c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 th\u00e1ng 7 kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi: <\/strong>C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008; \u0110i\u1ec1u 5, \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7; C\u0103n c\u1ee9 \u0110i\u1ec1u 8, kho\u1ea3n 1 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0v 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7; C\u0103n c\u1ee9 kho\u1ea3n 7 \u0110i\u1ec1u 3, \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1450\/Q\u0110TCT ng\u00e0y 7\/10\/2021 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf; Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00e3 l\u1eadp c\u00f3 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec n\u1ebfu th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n ph\u00e1t sinh c\u00f9ng th\u1eddi \u0111i\u1ebfm ho\u1eb7c sau th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1ee9 \u0111\u00e3 l\u1eadp v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7: Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf GTGT theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n; Ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u00f4 123\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 19:<\/strong><\/span> Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u sau khi l\u00e0m xong th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u l\u00e0 ng\u00e0y th\u00f4ng quan hay ng\u00e0y qua khu v\u1ef1c gi\u00e1m s\u00e1t?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> T\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cc) C\u01a1 s\u1edf kinh doanh k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (k\u1ec3 c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed.Khi xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1eeda kh\u1ea9u hay \u0111\u1ebfn n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh l\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng. Sau khi l\u00e0m xong th\u1ee7 t\u1ee5c cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.\u201dT\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) h\u01b0\u1edbng d\u1eabn:\u201cNg\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan.\u201dT\u1ea1i kho\u1ea3n 21 \u0110i\u1ec1u 4 lu\u1eadt H\u1ea3i quan quy \u0111\u1ecbnh: 14 \u201c21. Th\u00f4ng quan l\u00e0 vi\u1ec7c ho\u00e0n th\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u ho\u1eb7c \u0111\u1eb7t d\u01b0\u1edbi ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd nghi\u1ec7p v\u1ee5 h\u1ea3i quan kh\u00e1c.\u201d C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u l\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c nh\u1eadn doanh thu xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00ednh thu\u1ebf, t\u1ee9c l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u (ng\u00e0y th\u00f4ng quan).<\/span><\/p>\n

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C\u00e2u h\u1ecfi 20:<\/strong><\/span> Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n taxi trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n cu\u1ed1i th\u00e1ng.<\/span><\/p>\n

Hi\u1ec7n t\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, doanh nghi\u1ec7p taxi ph\u1ea3i ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n sau m\u1ed7i cu\u1ed1c xe, \u0111i\u1ec1u n\u00e0y l\u00e0m ph\u00e1t sinh s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra cho c\u00e1c c\u00f4ng ty. \u0110\u1ec1 ngh\u1ecb cho ph\u00e9p doanh nghi\u1ec7p taxi \u0111\u01b0\u1ee3c xu\u1ea5t m\u1ed9t t\u1edd h\u00f3a \u0111\u01a1n sau khi \u0111\u00e3 \u0111\u1ed1i chi\u1ebfu doanh s\u1ed1 v\u1edbi c\u00f4ng ty. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap l\u00e0m gi\u1ea3m th\u1eddi gian ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n gi\u1eefa hai c\u00f4ng ty.<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> C\u0103n c\u1ee9 \u0111i\u1ec3m m kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi.<\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u00f4ng ty c\u0103n c\u1ee9 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt n\u00eau tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.\/.<\/span><\/p>\n

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C\u00e2u h\u1ecfi 21:<\/strong><\/span> Theo Q\u01101450\/Q\u0110-TCT th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n gi\u00e1 tr\u1ecb d\u01b0\u01a1ng v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd t\u1ef1 \u0111\u1ed9ng ghi gi\u1ea3m s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u. V\u1eady khi xu\u1ea5t h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u, c\u00e1c d\u00f2ng chi ti\u1ebft cty xu\u1ea5t s\u1ed1 d\u01b0\u01a1ng v\u00e0 d\u00f2ng t\u1ed5ng c\u1ed9ng c\u00f3 ph\u1ea3i th\u1ec3 hi\u1ec7n s\u1ed1 \u00e2m \u0111\u1ec3 truy\u1ec1n d\u1eef li\u1ec7u l\u00ean c\u01a1 quan thu\u1ebf l\u00e0 s\u1ed1 \u00e2m kh\u00f4ng? Hay d\u00f2ng t\u1ed5ng c\u1ed9ng tr\u00ean h\u00f3a \u0111\u01a1n v\u1eabn th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 d\u01b0\u01a1ng v\u00e0 h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed c\u1ee7a thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng ghi gi\u1ea3m s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u n\u00e0y \u1ea1?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong> Theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1450\/Q\u0110-TCT, tr\u01b0\u1eddng h\u1ee3p c\u00f3 chi\u1ebft kh\u1ea5u, t\u1ea1i th\u1ebb HDon\\DLHDon\\NDHDon\\DSHHDVu\\HHDVu, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn th\u1ebb TChat c\u00f3 gi\u00e1 tr\u1ecb l\u00e0 3 – Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (trong tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n th\u1ec3 hi\u1ec7n th\u00f4ng tin chi\u1ebft kh\u1ea5u theo d\u00f2ng). Khi \u0111\u00f3, s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u1ec3 hi\u1ec3n l\u00e0 s\u1ed1 d\u01b0\u01a1ng, h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ef1 \u0111\u1ed9ng ghi gi\u1ea3m s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u. Khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng \u00e1n n\u00e0y, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0 s\u1ed1 \u00e2m. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p, h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 th\u00f4ng tin h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 m\u00e0 ch\u1ec9 c\u00f3 th\u00f4ng tin chi\u1ebft kh\u1ea5u, \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ghi s\u1ed1 ti\u1ec1n \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh (ghi s\u1ed1 \u00e2m).\/.<\/span><\/p>\n

Ngu\u1ed3n t\u1ed5ng h\u1ee3p: BCTC<\/span><\/p>","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: \u201cC\u00f4ng ty ch\u00fang t\u00f4i chuy\u00ean s\u1ea3n xu\u1ea5t l\u1eafp \u0111\u1eb7t c\u00e1c Tr\u1ee5 B\u01a1m x\u0103ng d\u1ea7u \u0111i\u1ec7n t\u1eed. Th\u00e0nh ph\u1ea9m c\u00f4ng ty ch\u00fang t\u00f4i bao g\u1ed3m v\u1eadt t\u01b0 v\u00e0 ph\u1ea7n m\u1ec1m c\u00e0i \u0111\u1eb7t (ch\u1ee7 y\u1ebfu l\u00e0 thu\u00ea nh\u00e2n c\u00f4ng 6 IT ngo\u00e0i \u2013 C\u00f4ng ty c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ea7y \u0111\u1ee7). V\u00e0 ph\u1ea7n […]<\/p>\n","protected":false},"author":12,"featured_media":14035,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,224],"tags":[],"class_list":["post-14034","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tin-tuc-chung"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14034","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=14034"}],"version-history":[{"count":10,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14034\/revisions"}],"predecessor-version":[{"id":14046,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14034\/revisions\/14046"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/14035"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=14034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=14034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=14034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}