{"id":1835,"date":"2021-05-19T08:32:23","date_gmt":"2021-05-19T01:32:23","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1835"},"modified":"2021-07-27T09:40:05","modified_gmt":"2021-07-27T02:40:05","slug":"thoi-diem-ghi-nhan-doanh-thu-tinh-thue-tndn-voi-hang-hoa-xuat-cho-dai-ly","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/thoi-diem-ghi-nhan-doanh-thu-tinh-thue-tndn-voi-hang-hoa-xuat-cho-dai-ly\/","title":{"rendered":"Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf TNDN v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t cho \u0111\u1ea1i l\u00fd"},"content":{"rendered":"<p>T\u1ea1i C\u00f4ng v\u0103n s\u1ed1 14207\/CTHN-TTHT ng\u00e0y 04-05-2021 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t cho c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1.<\/p>\n<p>C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i d\u1eabn ch\u1ee9ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22-06-2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNDN.<\/p>\n<p>Theo \u0111\u00f3, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1836\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/finance-economics-work-male-discussion-laptop.jpg\" alt=\"\" width=\"1202\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/finance-economics-work-male-discussion-laptop.jpg 1202w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/finance-economics-work-male-discussion-laptop-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/finance-economics-work-male-discussion-laptop-1024x535.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/finance-economics-work-male-discussion-laptop-768x401.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/finance-economics-work-male-discussion-laptop-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/finance-economics-work-male-discussion-laptop-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/finance-economics-work-male-discussion-laptop-100x52.jpg 100w\" sizes=\"(max-width: 1202px) 100vw, 1202px\" \/><\/p>\n<p>\u0110i\u1ec3m 2.6 M\u1ee5c 2 Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31-03-2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh, t\u1ed5 ch\u1ee9c 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 xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a cho c\u00e1c c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 c\u00e1c chi nh\u00e1nh, c\u1eeda h\u00e0ng \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng (t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng) \u0111\u1ec3 b\u00e1n ho\u1eb7c xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u1edbi nhau; xu\u1ea5t h\u00e0ng h\u00f3a cho c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1, h\u01b0\u1edfng hoa h\u1ed3ng, c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c kinh doanh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, c\u01a1 s\u1edf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n<p>C\u00e1ch th\u1ee9 nh\u1ea5t l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 thanh to\u00e1n v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf t\u1eebng \u0111\u01a1n v\u1ecb v\u00e0 t\u1eebng kh\u00e2u \u0111\u1ed9c l\u1eadp v\u1edbi nhau. C\u00e1ch th\u1ee9 hai l\u00e0 s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 k\u00e8m theo L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9; s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t cho c\u01a1 s\u1edf l\u00e0m \u0111\u1ea1i l\u00fd k\u00e8m theo L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9.<\/p>\n<p>C\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng, c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng khi b\u00e1n h\u00e0ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh giao cho ng\u01b0\u1eddi mua, \u0111\u1ed3ng th\u1eddi l\u1eadp B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a b\u00e1n ra g\u1eedi v\u1ec1 c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a g\u1eedi b\u00e1n (g\u1ecdi chung l\u00e0 c\u01a1 s\u1edf giao h\u00e0ng) \u0111\u1ec3 c\u01a1 s\u1edf giao h\u00e0ng l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 giao cho c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng, c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng.<\/p>\n<p>C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i h\u01b0\u1edbng d\u1eabn, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p xu\u1ea5t h\u00e0ng h\u00f3a cho c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1, h\u01b0\u1edfng hoa h\u1ed3ng \u0111\u1ec3 b\u00e1n th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c kinh doanh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 2.6 M\u1ee5c 2 Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31-03-2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau tr\u00ean.<\/p>\n<p>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22-06-2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/thoi-diem-ghi-nhan-doanh-thu-tinh-thue-tndn-voi-hang-hoa-xuat-cho-dai-ly\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/thoi-diem-ghi-nhan-doanh-thu-tinh-thue-tndn-voi-hang-hoa-xuat-cho-dai-ly\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" 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heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>T\u1ea1i C\u00f4ng v\u0103n s\u1ed1 14207\/CTHN-TTHT ng\u00e0y 04-05-2021 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t cho c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[101],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf TNDN v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t cho \u0111\u1ea1i l\u00fd - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/thoi-diem-ghi-nhan-doanh-thu-tinh-thue-tndn-voi-hang-hoa-xuat-cho-dai-ly\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf TNDN v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t cho \u0111\u1ea1i l\u00fd - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"T\u1ea1i C\u00f4ng v\u0103n s\u1ed1 14207\/CTHN-TTHT ng\u00e0y 04-05-2021 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), C\u1ee5c Thu\u1ebf TP. 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