{"id":1921,"date":"2021-06-23T13:25:21","date_gmt":"2021-06-23T06:25:21","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=1921"},"modified":"2021-07-29T13:28:31","modified_gmt":"2021-07-29T06:28:31","slug":"huong-dan-xuat-hoa-don-doi-voi-hang-cho-tang","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-xuat-hoa-don-doi-voi-hang-cho-tang\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng cho, t\u1eb7ng"},"content":{"rendered":"

Hi\u1ec7n nay c\u00e1c m\u1eb7t h\u00e0ng cho, bi\u1ebfu t\u1eb7ng cho kh\u00e1ch h\u00e0ng \u0111\u1ed1i t\u00e1c ho\u1eb7c m\u1ed9t c\u00e1 nh\u00e2n n\u00e0o \u0111\u00f3. Th\u00ec c\u00e1c m\u1eb7t h\u00e0ng cho t\u1eb7ng \u0111\u00f3 c\u00f3 c\u1ea7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n hay kh\u00f4ng? \u0110\u00e2y ch\u00ednh l\u00e0 nh\u1eefng v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n<\/p>\n

C\u1ee5c thu\u1ebf TP.H\u00e0 N\u1ed9i c\u00f3 C\u00f4ng v\u0103n 18312\/CTHN-TTHT ng\u00e0y 25-05-2021 tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng cho, t\u1eb7ng.<\/p>\n

\"\"<\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ng\u00e0y 31-12-2013 quy \u0111\u1ecbnh:<\/p>\n

T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 7 M\u1ee5c 1 Ch\u01b0\u01a1ng II quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf:<\/p>\n

\u201c\u0110i\u1ec1u 7. Gi\u00e1 t\u00ednh thu\u1ebf<\/em><\/p>\n

…<\/em><\/p>\n

3. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 mua ngo\u00e0i ho\u1eb7c do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t) d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng; l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/em><\/p>\n

…\u201d<\/em><\/p>\n

T\u1ea1i \u0110i\u1ec1u 10 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 5%.<\/p>\n

T\u1ea1i \u0110i\u1ec1u 11 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 10%.<\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC ng\u00e0y 27-02-2015 quy \u0111\u1ecbnh:<\/p>\n

T\u1ea1i Kho\u1ea3n 7, Kho\u1ea3n 9 \u0110i\u1ec1u 3 quy \u0111\u1ecbnh:<\/p>\n

\u201c\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/em><\/p>\n

7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 nh\u01b0 sau:<\/em><\/p>\n

a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) nh\u01b0 sau:<\/em><\/p>\n

\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t)….<\/em><\/p>\n

9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m 2.4 Ph\u1ee5 l\u1ee5c 4 nh\u01b0 sau:<\/em><\/p>\n

\u201c2.4. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho, bi\u1ebfu, t\u1eb7ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/em><\/p>\n

a) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi t\u00ean v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, ghi r\u00f5 l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/em><\/p>\n

\u0110\u1ed1i v\u1edbi 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 th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT (ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng), tr\u00ean h\u00f3a \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng. \u201d<\/em><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, C\u1ee5c thu\u1ebf TP.H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n

C\u00f4ng ty ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, t\u1eb7ng kh\u00e1ch h\u00e0ng, tr\u00ean h\u00f3a \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7, Kho\u1ea3n 9 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC.<\/p>\n

Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho, t\u1eb7ng th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC.<\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u00f4ng ty c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng cho, t\u1eb7ng kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf GTGT ph\u00f9 h\u1ee3p.<\/p>\n

B\u00e0i vi\u1ebft c\u00f3 th\u1ec3 quan t\u00e2m: H\u01b0\u1edbng d\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi chi ph\u00ed tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n

Ngu\u1ed3n: thuvienphapluat<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

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