{"id":2895,"date":"2021-11-01T14:00:14","date_gmt":"2021-11-01T07:00:14","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=2895"},"modified":"2021-11-01T14:31:02","modified_gmt":"2021-11-01T07:31:02","slug":"cong-van-so-4153-tct-cs-cua-tct-huong-dan-cac-lap-hd-duoc-giam-thue-gtgt-theo-nq-406-nq-ubtvqh15","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cong-van-so-4153-tct-cs-cua-tct-huong-dan-cac-lap-hd-duoc-giam-thue-gtgt-theo-nq-406-nq-ubtvqh15\/","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 4153\/TCT-CS c\u1ee7a TCT h\u01b0\u1edbng d\u1eabn c\u00e1c l\u1eadp h\u0111 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gtgt theo NQ 406\/NQ-UBTVQH15"},"content":{"rendered":"

Ngu\u1ed3n: thuvienphapluat.vn<\/em><\/p>\n

Ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2021, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb quy\u1ebft s\u1ed1 406\/NQ-UBTVQH15 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch Covid-19 (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u201cNgh\u1ecb quy\u1ebft\u201d).<\/p>\n

Ng\u00e0y 27-10-2021, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 92\/2021\/N\u0110-CP<\/a> <\/span>quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Ngh\u1ecb quy\u1ebft.<\/p>\n

Ng\u00e0y 28-10-2021, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 12373\/BTC-TCT g\u1eedi \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u00e0 m\u1ed9t s\u1ed1 B\u1ed9 li\u00ean quan v\u1ec1 vi\u1ec7c tri\u1ec3n khai Ngh\u1ecb quy\u1ebft s\u1ed1 406\/NQ-UBTVQH15.<\/a><\/span><\/p>\n

\u0110\u1ec3 k\u1ecbp th\u1eddi tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00f3 hi\u1ec7u qu\u1ea3 Ngh\u1ecb quy\u1ebft, ti\u1ebfp theo C\u00f4ng \u0111i\u1ec7n s\u1ed1 08\/C\u0110-TCT ng\u00e0y 22-10-2021, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n

1. T\u1ed5ng c\u1ee5c Thu\u1ebf sao g\u1eedi to\u00e0n v\u0103n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 92\/2021\/N\u0110-CP ng\u00e0y 27-10-2021 c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u1ec3 c\u00e1c C\u1ee5c Thu\u1ebf tri\u1ec3n khai th\u1ef1c hi\u1ec7n. Trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft, Ngh\u1ecb \u0111\u1ecbnh c\u1ea7n t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, ng\u01b0\u1eddi d\u00e2n, \u0111\u1ed3ng th\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, gi\u00e1m s\u00e1t v\u1ec1 gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT) t\u1eeb sau ng\u00e0y 01-11-2021 c\u1ee7a c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c tr\u00ean \u0111\u1ecba b\u00e0n \u0111\u1ec3 \u0111\u1ea1t m\u1ee5c ti\u00eau ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u01b0\u1ee3c th\u1ee5 h\u01b0\u1edfng l\u1ee3i \u00edch t\u1eeb vi\u1ec7c gi\u1ea3m thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb quy\u1ebft. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00e1c hi\u1ec7n t\u01b0\u1ee3ng l\u1ee3i d\u1ee5ng ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 t\u0103ng gi\u00e1 b\u00e1n c\u1ee7a c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT, c\u1ea7n k\u1ecbp th\u1eddi tham m\u01b0u bi\u1ec7n ph\u00e1p x\u1eed l\u00fd v\u1edbi UBND t\u1ec9nh, th\u00e0nh ph\u1ed1.<\/p>\n

2. V\u1ec1 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf GTGT<\/p>\n

T\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 92\/2021\/N\u0110-CP quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n gi\u1ea3m thu\u1ebf GTGT nh\u01b0 sau:<\/p>\n

“3. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n<\/em><\/p>\n

a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, khi l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ea1i d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ghi \u201cm\u1ee9c thu\u1ebf su\u1ea5t theo quy \u0111\u1ecbnh (5% ho\u1eb7c 10%) x 70%”; ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; t\u1ed5ng s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n. C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1ea3m ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/em><\/p>\n

b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, khi l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ea1i c\u1ed9t \u201cTh\u00e0nh ti\u1ec1n\u201d ghi \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u01b0\u1edbc khi gi\u1ea3m, t\u1ea1i d\u00f2ng \u201cC\u1ed9ng ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u201d ghi theo s\u1ed1 \u0111\u00e3 gi\u1ea3m 30% m\u1ee9c t\u1ef7 l\u1ec7 tr\u00ean doanh thu, \u0111\u1ed3ng th\u1eddi ghi ch\u00fa: \u201c\u0111\u00e3 gi\u1ea3m… (s\u1ed1 ti\u1ec1n) t\u01b0\u01a1ng \u1ee9ng 30% m\u1ee9c t\u1ef7 l\u1ec7 \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 406\/NQ-UBTVQH15\u201d.\u201d<\/em><\/p>\n

\"\"<\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn v\u00ed d\u1ee5 v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/p>\n

V\u00ed d\u1ee5 1:<\/strong><\/p>\n

C\u00f4ng ty A, l\u00e0 doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i cho C\u00f4ng ty B theo h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft gi\u1eefa hai b\u00ean, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 20.000.000 \u0111\u1ed3ng. D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT t\u1eeb ng\u00e0y 01\/11\/2021 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2021. Ng\u00e0y 15\/11\/2021, C\u00f4ng ty A cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i cho C\u00f4ng ty B th\u00ec khi l\u1eadp h\u00f3a \u0111\u01a1n GTGT giao cho C\u00f4ng ty B, C\u00f4ng ty A ghi nh\u01b0 sau:<\/p>\n

T\u1ea1i c\u1ed9t \u201cH\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u201d ghi: \u201cD\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i\u201d<\/p>\n

Gi\u00e1 b\u00e1n ghi: 20.000.000 \u0111\u1ed3ng<\/p>\n

Thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi: \u201c10% x 70%\u201d<\/p>\n

Ti\u1ec1n thu\u1ebf GTGT ghi: \u201c1.400.000 \u0111\u1ed3ng\u201d<\/p>\n

T\u1ed5ng gi\u00e1 thanh to\u00e1n: \u201c21.400.000 \u0111\u1ed3ng\u201d.<\/p>\n

C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n GTGT, C\u00f4ng ty A k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra, C\u00f4ng ty B k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT theo s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1ea3m ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 1.400.000\u0111.<\/p>\n

V\u00ed d\u1ee5 2:<\/strong><\/p>\n

T\u1ed5 ch\u1ee9c X, l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa cho kh\u00e1ch h\u00e0ng Y trong 02 ng\u00e0y c\u1ee7a th\u00e1ng 11\/2021 v\u1edbi gi\u00e1 ph\u00f2ng ni\u00eam y\u1ebft l\u00e0 1.500.000 \u0111\u1ed3ng\/ng\u00e0y. Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa \u00e1p d\u1ee5ng m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu l\u00e0 5%. Trong th\u1eddi gian \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft s\u1ed1 406\/NQ-UBTVQH15 c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i, t\u1ed5 ch\u1ee9c X t\u00ednh s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng giao cho kh\u00e1ch h\u00e0ng Y nh\u01b0 sau:<\/p>\n

T\u1ea1i c\u1ed9t \u201cH\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u201d ghi: \u201cD\u1ecbch v\u1ee5 l\u01b0u tr\u00fa\u201d<\/p>\n

T\u1ea1i c\u1ed9t \u201cTh\u00e0nh ti\u1ec1n\u201d ghi: \u201c3.000.000 \u0111\u1ed3ng\u201d (1.500.000 \u0111\u1ed3ng x 2)<\/p>\n

T\u00ednh s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m: 3.000.000 x 5% x 30% = 45.000 \u0111\u1ed3ng<\/p>\n

T\u1ea1i d\u00f2ng \u201cC\u1ed9ng ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u201d (l\u00e0 s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n) ghi theo s\u1ed1 \u0111\u00e3 gi\u1ea3m 30% m\u1ee9c t\u1ef7 l\u1ec7 % tr\u00ean doanh thu l\u00e0 \u201c2.955.000 \u0111\u1ed3ng\u201d, \u0111\u1ed3ng th\u1eddi ghi ch\u00fa: \u201c\u0111\u00e3 gi\u1ea3m 45.000 \u0111\u1ed3ng, t\u01b0\u01a1ng \u1ee9ng 30% m\u1ee9c t\u1ef7 l\u1ec7 % tr\u00ean doanh thu theo NQ s\u1ed1 406\/NQ-UBTVQH15\u201d.<\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u c\u00e1c C\u1ee5c Thu\u1ebf qu\u00e1n tri\u1ec7t v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nghi\u00eam t\u00fac c\u00e1c n\u1ed9i dung n\u00eau tr\u00ean. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu ph\u00e1t sinh kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c C\u1ee5c Thu\u1ebf b\u00e1o c\u00e1o v\u1ec1 T\u1ed5ng c\u1ee5c \u0111\u1ec3 x\u1eed l\u00fd k\u1ecbp th\u1eddi.\/.<\/p>\n","protected":false},"excerpt":{"rendered":"

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