{"id":2621,"date":"2025-05-14T07:22:50","date_gmt":"2025-05-14T07:22:50","guid":{"rendered":"https:\/\/prv.com.vn\/?p=2621"},"modified":"2025-05-14T07:34:45","modified_gmt":"2025-05-14T07:34:45","slug":"du-thao-lan-2-nghi-dinh-quy-dinh-chi-tiet-thi-hanh-mot-so-dieu-cua-luat-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/www.parkerrussell.com.vn\/vi\/tin-tuc-su-kien\/du-thao-lan-2-nghi-dinh-quy-dinh-chi-tiet-thi-hanh-mot-so-dieu-cua-luat-thue-gia-tri-gia-tang\/","title":{"rendered":"D\u1ef1 th\u1ea3o l\u1ea7n 2 Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>D\u1ef0 TH\u1ea2O L\u1ea6N 2 NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/strong><\/h4>\n<p>V\u1eeba qua, C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7 \u0111\u00e3 c\u00f4ng b\u1ed1 D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (d\u1ef1 th\u1ea3o l\u1ea7n 2), trong \u0111\u00f3 ngh\u1ecb \u0111\u1ecbnh c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 sau:<\/p>\n<p><strong>1\/ H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/strong><\/p>\n<p>T\u1ea1i \u0110i\u1ec1u 10 ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o l\u00e0 doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT.<\/p>\n<p><strong><em>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00f4ng ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/em><\/strong> v\u1ec1 c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba, \u0111i\u1ec1u ch\u1ec9nh t\u1eeb \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 26\/2015\/TT-BTC), tuy nhi\u00ean c\u00f3 b\u1ed5 sung th\u00eam c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, n\u1ebfu ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong h\u1ee3p \u0111\u1ed3ng, th\u00ec ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n b\u1eb1ng v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf kinh doanh thanh to\u00e1n, sau \u0111\u00f3 c\u01a1 s\u1edf kinh doanh ho\u00e0n l\u1ea1i ti\u1ec1n cho c\u00e1 nh\u00e2n \u0111\u00f3, n\u1ebfu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u01a1 s\u1edf, th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/li>\n<\/ul>\n<p><strong>2\/ \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00e1c.<\/strong><\/p>\n<ul>\n<li><strong><u>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf n\u01b0\u1edbc ngo\u00e0i<\/u><\/strong>: C\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c \u0111\u00e3 xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0:\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi nh\u00e0 qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf n\u01b0\u1edbc ngo\u00e0i<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a;<\/li>\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c trung gian l\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed thu h\u1ed9 ti\u1ec1n t\u1eeb kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i th\u00ec vi\u1ec7c thanh to\u00e1n \u1ee7y quy\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed);<\/li>\n<li>T\u1edd khai \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan khi g\u1eedi h\u00e0ng ra n\u01b0\u1edbc ngo\u00e0i;<\/li>\n<li>T\u00e0i li\u1ec7u ch\u1ee9ng minh giao h\u00e0ng cho ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/li>\n<li>Phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eadn \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<\/li>\n<li><strong><u>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00e3 g\u1eedi t\u1ea1i kho ngo\u1ea1i quan \u1edf n\u01b0\u1edbc ngo\u00e0i<\/u><\/strong>: C\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c \u0111\u00e3 xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0:\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u;<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a;<\/li>\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; t\u1edd khai \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan khi g\u1eedi h\u00e0ng ra n\u01b0\u1edbc ngo\u00e0i;<\/li>\n<li>T\u00e0i li\u1ec7u ch\u1ee9ng minh giao h\u00e0ng cho ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u \u1edf n\u01b0\u1edbc ngo\u00e0i (t\u1edd khai \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan khi xu\u1ea5t h\u00e0ng \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua c\u1ee7a qu\u1ed1c gia g\u1eedi h\u00e0ng ho\u1eb7c t\u00e0i li\u1ec7u ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i kho ngo\u1ea1i quan \u1edf n\u01b0\u1edbc ngo\u00e0i);<\/li>\n<li>Phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eadn \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<\/li>\n<li><strong><u>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i khu v\u1ef1c c\u00e1ch ly cho c\u00e1 nh\u00e2n (ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi Vi\u1ec7t Nam) \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh; h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf<\/u><\/strong>:\n<ul>\n<li>C\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i khu v\u1ef1c c\u00e1ch ly, c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf;<\/li>\n<li>C\u01a1 s\u1edf kinh doanh ph\u1ea3i xu\u1ea5t tr\u00ecnh B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n cho kh\u00e1ch t\u1ea1i khu v\u1ef1c c\u00e1ch ly, c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf theo m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u00a0<\/strong><strong style=\"color: #333333;\"><u>\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m n\u1ed9i dung th\u00f4ng tin s\u1ed1 cung c\u1ea5p cho b\u00ean n\u01b0\u1edbc ngo\u00e0i<\/u>: <\/strong><span style=\"color: #333333;\">C\u01a1 s\u1edf kinh doanh cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0:<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\n<li>Th\u00f4ng tin v\u1ec1 t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i (t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n) \u1edf n\u01b0\u1edbc ngo\u00e0i (th\u00f4ng tin \u0111\u1ecba ch\u1ec9 thanh to\u00e1n, \u0111\u1ecba ch\u1ec9 giao h\u00e0ng, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf, \u0111\u1ecba ch\u1ec9 nh\u00e0 ho\u1eb7c c\u00e1c th\u00f4ng tin t\u01b0\u01a1ng t\u1ef1 m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng khai b\u00e1o v\u1edbi nh\u00e0 cung c\u1ea5p \u1edf Vi\u1ec7t Nam);<\/li>\n<li>Th\u00f4ng tin v\u1ec1 truy c\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i, nh\u01b0 th\u00f4ng tin v\u1ec1 m\u00e3 v\u00f9ng \u0111i\u1ec7n tho\u1ea1i qu\u1ed1c gia c\u1ee7a th\u1ebb SIM, \u0111\u1ecba ch\u1ec9 IP, v\u1ecb tr\u00ed \u0111\u01b0\u1eddng d\u00e2y \u0111i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh ho\u1eb7c c\u00e1c th\u00f4ng tin t\u01b0\u01a1ng t\u1ef1 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>3\/ H\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong><\/p>\n<p><strong>3.1. Quy \u0111\u1ecbnh chi ti\u1ebft s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong><\/p>\n<ul>\n<li>B\u1ed5 sung th\u00eam c\u00e1c ph\u01b0\u01a1ng ph\u00e1p s\u01a1 ch\u1ebf: Xay x\u00e1t, xay v\u1ee1 m\u1ea3nh, nghi\u1ec1n v\u1ee1 m\u1ea3nh, \u0111\u00e1nh b\u00f3ng h\u1ea1t, h\u1ed3 h\u1ea1t, chia t\u00e1ch ra t\u1eebng ph\u1ea7n, b\u1ecf x\u01b0\u01a1ng, b\u0103m, l\u1ed9t da, nghi\u1ec1n, c\u00e1n m\u1ecfng, \u0111\u00f3ng h\u1ed9p k\u00edn kh\u00ed;<\/li>\n<li>B\u1ed5 sung tr\u00e1ch nhi\u1ec7m c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng:<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00ec B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 v\u00e0o quy tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ea3n ph\u1ea9m ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<p><strong>3.2. Ban h\u00e0nh m\u1edbi c\u00e1c danh m\u1ee5c kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong><\/p>\n<p>C\u00e1c danh m\u1ee5c kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u00e0n to\u00e0n m\u1edbi ban h\u00e0nh t\u1ea1i Ph\u1ee5 l\u1ee5c I, II d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh bao g\u1ed3m:<\/p>\n<ul>\n<li>Danh m\u1ee5c s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c<\/li>\n<li>Danh m\u1ee5c s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c<\/li>\n<\/ul>\n<p><strong>4\/ H\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf <\/strong><\/p>\n<p>D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf GTGT quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT \u0111\u00e3 b\u1ed5 sung c\u00e1c h\u01b0\u1edbng d\u1eabn \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i nh\u01b0 sau:<\/p>\n<ul>\n<li><strong><em>B\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 k\u00e8m theo phi\u1ebfu d\u1ef1 thi cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 ch\u1ecdn ng\u01b0\u1eddi trao th\u01b0\u1edfng theo th\u1ec3 l\u1ec7 v\u00e0 gi\u1ea3i th\u01b0\u1edfng \u0111\u00e3 c\u00f4ng b\u1ed1 (ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c thi v\u00e0 trao th\u01b0\u1edfng kh\u00e1c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng):<\/em><\/strong> Gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1ebd kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00fang th\u01b0\u1edfng theo phi\u1ebfu d\u1ef1 thi (n\u1ebfu c\u00f3).<\/li>\n<li><strong><em>Khi vi\u1ec7c tham gia ch\u01b0\u01a1ng tr\u00ecnh may r\u1ee7i g\u1eafn li\u1ec1n v\u1edbi vi\u1ec7c mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 ng\u01b0\u1eddi tham gia tr\u00fang th\u01b0\u1edfng d\u1ef1a tr\u00ean s\u1ef1 may m\u1eafn theo th\u1ec3 l\u1ec7 v\u00e0 gi\u1ea3i th\u01b0\u1edfng \u0111\u00e3 c\u00f4ng b\u1ed1: <\/em><\/strong><em>G<\/em>i\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao th\u01b0\u1edfng.<\/li>\n<li><strong><em>\u0110\u1ed1i v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean, trong \u0111\u00f3 vi\u1ec7c t\u1eb7ng th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 tr\u00ean s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c tr\u1ecb gi\u00e1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n, v\u00e0 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u1ebb kh\u00e1ch h\u00e0ng ho\u1eb7c phi\u1ebfu ghi nh\u1eadn s\u1ef1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/em><\/strong> Gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u1ee7a th\u1ebb kh\u00e1ch h\u00e0ng ho\u1eb7c phi\u1ebfu ghi nh\u1eadn s\u1ef1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n<p><strong>5\/ H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%<\/strong><\/p>\n<p>D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf GTGT \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn m\u1edbi \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf kinh doanh ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>a. C\u00e1c c\u01a1 s\u1edf kinh doanh ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean sau 12 th\u00e1ng li\u00ean t\u1ee5c ho\u1eb7c 04 qu\u00fd li\u00ean t\u1ee5c.<\/p>\n<p>b. N\u1ebfu c\u01a1 s\u1edf kinh doanh s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t GTGT, th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u00f9ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%.<\/p>\n<p>c. N\u1ebfu kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 gi\u1eefa doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% v\u00e0 t\u1ed5ng doanh thu c\u1ee7a t\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf trong k\u1ef3 ho\u00e0n thu\u1ebf.<\/p>\n<p>d. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% (bao g\u1ed3m s\u1ed1 thu\u1ebf h\u1ea1ch to\u00e1n ri\u00eang v\u00e0 s\u1ed1 thu\u1ebf x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5) n\u1ebfu sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf (n\u1ebfu c\u00f3) c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%.<\/p>\n<p>e. S\u1ed1 thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m theo d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u1ef0 TH\u1ea2O L\u1ea6N 2 NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG V\u1eeba qua, C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7 \u0111\u00e3 c\u00f4ng b\u1ed1 D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (d\u1ef1&#8230;<\/p>\n","protected":false},"author":4,"featured_media":2610,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53,48],"tags":[],"class_list":["post-2621","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2621","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=2621"}],"version-history":[{"count":0,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2621\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/2610"}],"wp:attachment":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=2621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=2621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=2621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}