{"id":1879,"date":"2021-06-09T08:29:52","date_gmt":"2021-06-09T01:29:52","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1879"},"modified":"2021-11-30T14:58:43","modified_gmt":"2021-11-30T07:58:43","slug":"huong-dan-xuat-hoa-don-voi-chi-phi-truoc-khi-thanh-lap-doanh-nghiep","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-xuat-hoa-don-voi-chi-phi-truoc-khi-thanh-lap-doanh-nghiep\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"<p>T\u1ea1i C\u00f4ng v\u0103n s\u1ed1 17151\/CTHN-TTHT ng\u00e0y 20-05-2021, C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i \u0111\u00e3 h\u01b0\u1edbng d\u1eabn th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n chi h\u1ed9.<\/p>\n<p>Theo C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i, \u0110i\u1ec3m b kho\u1ea3n 12 \u0110i\u1ec1u 14 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 thi h\u00e0nh Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18-12-2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf GTGT \u0111\u00e3 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1880\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/hddt.jpg\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/hddt.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/hddt-300x158.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/hddt-1024x538.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/hddt-768x403.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/hddt-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/hddt-60x32.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/hddt-100x53.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Theo \u0111\u00f3, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 h\u00f3a \u0111\u01a1n mang t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p: Tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u00e1c s\u00e1ng l\u1eadp vi\u00ean c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n chi h\u1ed9 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p, mua s\u1eafm h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n<p>C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i c\u0169ng d\u1eabn ch\u1ee9ng quy \u0111\u1ecbnh t\u1ea1i 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 thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12-02-2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18-06-2014, Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25-08-2014, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10-10-2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>Theo \u0111\u00f3, tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau: Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT&#8230;<\/p>\n<p style=\"text-align: right;\"><em>Ngu\u1ed3n: tapchitaichinh<\/em><\/p>\n<p>&nbsp;<\/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\/huong-dan-xuat-hoa-don-voi-chi-phi-truoc-khi-thanh-lap-doanh-nghiep\/'><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\/huong-dan-xuat-hoa-don-voi-chi-phi-truoc-khi-thanh-lap-doanh-nghiep\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-xuat-hoa-don-voi-chi-phi-truoc-khi-thanh-lap-doanh-nghiep\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=H%C6%B0%E1%BB%9Bng%20d%E1%BA%ABn%20th%E1%BB%A7%20t%E1%BB%A5c%20ch%E1%BB%A9ng%20t%E1%BB%AB%20%C4%91%E1%BB%91i%20v%E1%BB%9Bi%20chi%20ph%C3%AD%20tr%C6%B0%E1%BB%9Bc%20khi%20th%C3%A0nh%20l%E1%BA%ADp%20doanh%20nghi%E1%BB%87p&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fhuong-dan-xuat-hoa-don-voi-chi-phi-truoc-khi-thanh-lap-doanh-nghiep%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-xuat-hoa-don-voi-chi-phi-truoc-khi-thanh-lap-doanh-nghiep\/', 'H%C6%B0%E1%BB%9Bng%20d%E1%BA%ABn%20th%E1%BB%A7%20t%E1%BB%A5c%20ch%E1%BB%A9ng%20t%E1%BB%AB%20%C4%91%E1%BB%91i%20v%E1%BB%9Bi%20chi%20ph%C3%AD%20tr%C6%B0%E1%BB%9Bc%20khi%20th%C3%A0nh%20l%E1%BA%ADp%20doanh%20nghi%E1%BB%87p', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg 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 17151\/CTHN-TTHT ng\u00e0y 20-05-2021, C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i \u0111\u00e3 h\u01b0\u1edbng d\u1eabn th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n chi h\u1ed9. Theo C\u1ee5c Thu\u1ebf TP. 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