{"id":6867,"date":"2021-06-22T09:26:15","date_gmt":"2021-06-22T02:26:15","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6867"},"modified":"2025-11-11T16:00:42","modified_gmt":"2025-11-11T09:00:42","slug":"chinh-sach-thue-doi-voi-khoan-chi-ho-tro-gioi-thieu-san-pham","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chinh-sach-thue-doi-voi-khoan-chi-ho-tro-gioi-thieu-san-pham\/","title":{"rendered":"Ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n chi h\u1ed7 tr\u1ee3 gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m"},"content":{"rendered":"

Hi\u1ec7n nay c\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p tung ch\u00ednh s\u00e1ch Chi hoa h\u1ed3ng m\u1ea1nh tay, hay c\u00f2n g\u1ecdi l\u00e0 kho\u1ea3n chi h\u1ed7 tr\u1ee3 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c khi doanh nghi\u1ec7p \u0111\u00f3 c\u00f3 c\u00f4ng gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p b\u00e1n b\u1ea3o hi\u1ec3m, ng\u00e2n h\u00e0ng, \u2026.<\/h2>\n

\"\"<\/p>\n

Ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n chi h\u1ed7 tr\u1ee3 gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m<\/em><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n chi h\u1ed7 tr\u1ee3 gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i khai thu\u1ebf?<\/strong><\/h3>\n

\u2013 C\u0103n c\u1ee9\u00a0Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a><\/strong>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf GTGT v\u00e0\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP<\/a><\/strong>\u00a0ng\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:<\/em><\/p>\n

+ T\u1ea1i \u0110i\u1ec1u 5 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT:<\/p>\n

\u201c1. T\u1ed5 ch\u1ee9c,\u00a0c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu<\/strong>\u00a0v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng,\u00a0ti\u1ec1n h\u1ed7 tr\u1ee3<\/strong>, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.
\n<\/em>
\nC\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3<\/strong>\u00a0nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c\u00a0th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh.<\/strong>\u00a0\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch ch\u1ec9 \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.<\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p b\u1ed3i th\u01b0\u1eddng b\u1eb1ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u01a1 s\u1edf b\u1ed3i th\u01b0\u1eddng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai, t\u00ednh, n\u1ed9p thu\u1ebf GTGT nh\u01b0 \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; c\u01a1 s\u1edf nh\u1eadn b\u1ed3i th\u01b0\u1eddng k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/em>
\nTr\u01b0\u1eddng h\u1ee3p<\/strong>\u00a0c\u01a1 s\u1edf kinh doanh nh\u1eadn ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c,<\/strong>\u00a0c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u01b0 s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o th\u00ec\u00a0ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/strong><\/em>
\n\u2026\u201d
\n+ T\u1ea1i \u0110i\u1ec1u 11 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 10%:
\n\u201cThu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/em>
\n\u2026\u201d
\n\u2013 C\u0103n c\u1ee9\u00a0Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a><\/strong>\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/em><\/p>\n

+ T\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 3 quy \u0111\u1ecbnh v\u1ec1 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\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/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:<\/p>\n

\u201c7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 nh\u01b0 sau:<\/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:<\/p>\n

\u201cb)\u00a0Ng\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>
\n\u2026\u201d<\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p A nh\u1eadn kho\u1ea3n h\u1ed7 tr\u1ee3 chi tr\u1ea3 m\u1ed9t ph\u1ea7n t\u1eeb vi\u1ec7c qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb\u00a0cho doanh nghi\u1ec7p B th\u00ec doanh nghi\u1ec7p A l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%.<\/p>\n

Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Hi\u1ec7n nay c\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p tung ch\u00ednh s\u00e1ch Chi hoa h\u1ed3ng m\u1ea1nh tay, hay c\u00f2n g\u1ecdi l\u00e0 kho\u1ea3n chi h\u1ed7 tr\u1ee3 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c khi doanh nghi\u1ec7p \u0111\u00f3 c\u00f3 c\u00f4ng gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p b\u00e1n b\u1ea3o hi\u1ec3m, ng\u00e2n h\u00e0ng, \u2026. Ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi […]<\/p>\n","protected":false},"featured_media":13654,"template":"","article_category":[10],"class_list":["post-6867","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13654"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6867"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}