{"id":7720,"date":"2022-12-21T15:07:51","date_gmt":"2022-12-21T08:07:51","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7720"},"modified":"2025-11-11T11:41:43","modified_gmt":"2025-11-11T04:41:43","slug":"thoi-diem-xuat-hoa-don-ghi-nhan-doanh-thu-tinh-thue-tndn-tinh-thue-gtgt-theo-quy-dinh-luat-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/thoi-diem-xuat-hoa-don-ghi-nhan-doanh-thu-tinh-thue-tndn-tinh-thue-gtgt-theo-quy-dinh-luat-thue\/","title":{"rendered":"TH\u1edcI \u0110I\u1ec2M XU\u1ea4T H\u00d3A \u0110\u01a0N, GHI NH\u1eacN DOANH THU T\u00cdNH THU\u1ebe TNDN, T\u00cdNH THU\u1ebe GTGT THEO QUY \u0110\u1ecaNH LU\u1eacT THU\u1ebe"},"content":{"rendered":"

\"\"<\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i: \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a l\u00e0\u00a0th\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<\/b>.<\/em><\/p>\n

1\/ Thu\u1ebf GTGT :<\/p>\n

V\u1edbi b\u00e1n h\u00e0ng h\u00f3a: Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n

C\u00f2n v\u1edbi d\u1ecbch v\u1ee5: Th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5 khi thu ti\u1ec1n tr\u01b0\u1edbc. (D\u1ecbch v\u1ee5 nh\u1eadn ti\u1ec1n tr\u01b0\u1edbc ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n)<\/p>\n

2\/ Thu\u1ebf TNDN :<\/p>\n

V\u1edbi b\u00e1n h\u00e0ng h\u00f3a: Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n

V\u1edbi b\u00e1n d\u1ecbch v\u1ee5: DT t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh theo Th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua (Th\u00f4ng t\u01b0 96)<\/p>\n

3\/ L\u1eadp ho\u00e1 \u0111\u01a1n:<\/p>\n

V\u1edbi b\u00e1n h\u00e0ng h\u00f3a: Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 cho ng\u01b0\u1eddi mua. C\u1ea7n l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

V\u1edbi b\u00e1n d\u1ecbch v\u1ee5: Ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n; \/ N\u1ebfu Thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n<\/p>\n

*C\u00e1c b\u1ea1n l\u01b0u \u00fd tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 nh\u00e9, c\u1ea7n l\u01b0u \u00fd s\u1ef1 kh\u00e1c nhau gi\u1eefa thu ti\u1ec1n tr\u01b0\u1edbc \u2026v\u1edbi vi\u1ec7c \u0111\u1eb7t c\u1ecdc \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00e1c nh\u01b0 \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/p>\n

Theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c xu\u1ea5t tr\u1ec5 x\u00edu mang t\u00ednh ch\u1ea5t c\u1ea7n th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u nh\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"

Theo quy \u0111\u1ecbnh t\u1ea1i: \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a l\u00e0\u00a0th\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. 1\/ Thu\u1ebf GTGT : V\u1edbi b\u00e1n h\u00e0ng h\u00f3a: Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed […]<\/p>\n","protected":false},"featured_media":13578,"template":"","article_category":[10,13],"class_list":["post-7720","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7720","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\/13578"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7720"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}