{"id":8470,"date":"2023-08-15T10:00:01","date_gmt":"2023-08-15T03:00:01","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8470"},"modified":"2023-08-15T10:00:01","modified_gmt":"2023-08-15T03:00:01","slug":"mot-so-luu-y-ve-thoi-diem-xuat-hoa-don-gtgt","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/mot-so-luu-y-ve-thoi-diem-xuat-hoa-don-gtgt\/","title":{"rendered":"M\u1ed8T S\u1ed0 L\u01afU \u00dd V\u1ec0 TH\u1edcI \u0110I\u1ec2M XU\u1ea4T H\u00d3A \u0110\u01a0N GTGT"},"content":{"rendered":"

\"\"<\/p>\n

Theo c\u00e1c quy \u0111\u1ecbnh Kho\u1ea3n 2 \u0110i\u1ec1u 16\u00a0Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC \u00a0th\u00ec th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean b\u00e1n chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a cho b\u00ean mua v\u00e0 vi\u1ec7c n\u00e0y kh\u00f4ng quan t\u00e2m \u0111\u1ebfn vi\u1ec7c \u0111\u00e3 thanh to\u00e1n ti\u1ec1n h\u00e0ng hay ch\u01b0a thanh to\u00e1n ti\u1ec1n h\u00e0ng n\u00ean vi\u1ec7c c\u00f4ng ty \u0111\u1ed1i t\u00e1c c\u1ee7a b\u1ea1n m\u1eb7c d\u00f9 tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc nh\u01b0ng v\u1eabn ch\u01b0a giao h\u00e0ng th\u00ec c\u00f4ng ty b\u1ea1n v\u1eabn kh\u00f4ng th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c. N\u1ebfu c\u00f4ng ty b\u1ea1n ti\u1ebfn h\u00e0nh xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc th\u00ec s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/p>\n

D\u01b0\u1edbi \u0111\u00e2y, FTS n\u00eau v\u1ec1 m\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT cho k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u1eafm \u0111\u01b0\u1ee3c nh\u00e9:<\/p>\n

–\u00a0Xu\u1ea5t kho giao h\u00e0ng theo \u0111\u00fang ng\u00e0y giao h\u1eb9n tr\u00ean h\u1ee3p \u0111\u1ed3ng. Nh\u01b0ng v\u00e0i ng\u00e0y sau, b\u00ean b\u00e1n m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n giao cho b\u00ean mua.<\/p>\n

– Doanh nghi\u1ec7p xu\u1ea5t kho giao h\u00e0ng nhi\u1ec1u l\u1ea7n \u1edf trong th\u00e1ng. Nh\u01b0ng t\u1edbi cu\u1ed1i th\u00e1ng m\u1edbi ti\u1ebfn h\u00e0nh l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi mua<\/p>\n

–\u00a0<\/em>Tr\u01b0\u1eddng h\u1ee3p l\u00f4 h\u00e0ng l\u1edbn \u0111\u1ebfn c\u1ea3 ngh\u00ecn t\u1ea5n, b\u00ean b\u00e1n th\u1ed1ng nh\u1ea5t v\u1edbi b\u00ean mua h\u00e0ng l\u00e0 giao h\u00e0ng cho \u0111\u1ebfn khi n\u00e0o h\u1ebft h\u00e0ng th\u00ec hai b\u00ean s\u1ebd nghi\u1ec7m thu, b\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n m\u1ed9t l\u1ea7n (v\u00ec b\u00ean mua kh\u00f4ng \u0111\u1ed3ng \u00fd l\u1ea5y nhi\u1ec1u h\u00f3a \u0111\u01a1n).<\/p>\n

–\u00a0<\/em>B\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc cho b\u00ean mua \u0111\u1ec3 b\u00ean mua v\u1ec1 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c gi\u1ea3i ng\u00e2n (thanh to\u00e1n). C\u00f2n h\u00e0ng th\u00ec giao v\u00e0o th\u00e1ng sau.<\/p>\n

–\u00a0<\/em><\/strong>N\u1ebfu b\u00ean b\u00e1n giao h\u00e0ng cho b\u00ean mua v\u00e0o ng\u00e0y 31\/12 c\u1ee7a n\u0103m tr\u01b0\u1edbc, b\u00ean mua tr\u1ea3 ti\u1ec1n ch\u1eadm sang ng\u00e0y 03\/01 c\u1ee7a n\u0103m sau, l\u00fac n\u00e0y b\u00ean b\u00e1n m\u1edbi ti\u1ebfn h\u00e0nh l\u1eadp h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 h\u00e0nh vi xu\u1ea5t h\u00f3a \u0111\u01a1n ch\u1eadm nh\u01b0ng l\u1ec7ch n\u0103m, quy v\u1ec1 khai man, tr\u1ed1n thu\u1ebf.<\/p>\n

– B\u00ean b\u00e1n thu ti\u1ec1n khi cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n

Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS c\u00f3 module mua h\u00e0ng v\u00e0 b\u00e1n h\u00e0ng gi\u00fap doanh nghi\u1ec7p “t\u1ed1i \u01b0u h\u00f3a” th\u1eddi gian nh\u1eadp li\u1ec7u, qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c c\u00f4ng n\u1ee3 v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c h\u00f3a \u0111\u01a1n GTGT ti\u1ec7n l\u1ee3i khi t\u00edch h\u1ee3p c\u1ea3 module qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00fap k\u1ebf to\u00e1n theo d\u00f5i \u0111\u01b0\u1ee3c c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t v\u00e0 c\u00e1c \u0111\u01a1n h\u00e0ng ch\u01b0a ho\u00e0n th\u00e0nh trong doanh nghi\u1ec7p,…<\/p>\n

H\u00e3y li\u00ean h\u1ec7 v\u1edbi FTS \u0111\u1ec3 hi\u1ec3u h\u01a1n v\u1ec1 gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p b\u1ea1n :<\/p>\n

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Theo c\u00e1c quy \u0111\u1ecbnh Kho\u1ea3n 2 \u0110i\u1ec1u 16\u00a0Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC \u00a0th\u00ec th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean b\u00e1n chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a cho b\u00ean mua v\u00e0 vi\u1ec7c n\u00e0y kh\u00f4ng quan t\u00e2m \u0111\u1ebfn vi\u1ec7c \u0111\u00e3 thanh to\u00e1n ti\u1ec1n h\u00e0ng hay ch\u01b0a thanh to\u00e1n ti\u1ec1n h\u00e0ng n\u00ean vi\u1ec7c c\u00f4ng […]<\/p>\n","protected":false},"featured_media":8472,"template":"","article_category":[],"class_list":["post-8470","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8470","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\/8472"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8470"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}