{"id":5066,"date":"2024-08-08T14:38:08","date_gmt":"2024-08-08T14:38:08","guid":{"rendered":"https:\/\/dichvuketoan.net.vn\/?p=5066"},"modified":"2024-08-08T14:38:08","modified_gmt":"2024-08-08T14:38:08","slug":"dieu-kien-de-doanh-nghiep-duoc-hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/dieu-kien-de-doanh-nghiep-duoc-hoan-thue-gtgt\/","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

<\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/strong><\/span><\/h2>\n

1. Doanh nghi\u1ec7p t\u01b0 nh\u00e2n n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo.<\/strong><\/span><\/h4>\n

V\u00ed d\u1ee5: Doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd, t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 80 tri\u1ec7u th\u00ec doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 4\/2016. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 4\/2016, qu\u00fd 1\/2017 v\u00e0 qu\u00fd 2\/2017 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec doanh nghi\u1ec7p A chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ec3 ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2017 v\u00e0 c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/em><\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/strong><\/span><\/h4>\n

Doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0) c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt \u0111\u1ea7u t\u01b0 2020\u00a0t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p sau\u00a0n\u00eau t\u1ea1i M\u1ee5c 2 b\u00ean d\u01b0\u1edbi v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh)\u00a0\u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ho\u1eb7c d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 l\u0169y k\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/h4>\n

– Doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p: H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i,\u00a0c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo th\u00e1ng, qu\u00fd.<\/span><\/p>\n

4. Doanh nghi\u1ec7p t\u01b0 nh\u00e2n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/span><\/strong><\/h4>\n

Doanh nghi\u1ec7p t\u01b0 nh\u00e2n trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ph\u1ea3i gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ch\u01b0a ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh theo d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 th\u00ec ch\u01b0a ph\u1ea3i\u00a0\u0111i\u1ec1u\u00a0ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT\u00a0\u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n.\u00a0<\/span><\/p>\n

Doanh nghi\u1ec7p t\u01b0 nh\u00e2n ph\u1ea3i th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u01b0 nh\u00e2n sau khi l\u00e0m \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u00a0v\u1ec1 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, th\u00ec:<\/span><\/p>\n

– S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u00a0v\u1ec1 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u01b0 nh\u00e2n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u00f4ng ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh nh\u01b0ng \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. C\u00f2n n\u1ebfu\u00a0c\u00f3 ph\u00e1t sinh b\u00e1n t\u00e0i s\u1ea3n ch\u1ecbu thu\u1ebf GTGT th\u00ec kh\u00f4ng ph\u1ea3i\u00a0\u0111i\u1ec1u\u00a0ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng\u00a0\u1ee9ng c\u1ee7a t\u00e0i s\u1ea3n b\u00e1n ra<\/span><\/p>\n

V\u00ed d\u1ee5: N\u0103m 2015, doanh nghi\u1ec7p t\u01b0 nh\u00e2n ABC trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p ABC c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u00e0n trong th\u00e1ng 8\/2015 l\u00e0 700 tri\u1ec7u \u0111\u1ed3ng. Do kh\u00f3 kh\u0103n, th\u00e1ng 2\/2016 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ABC quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 v\u00e0 c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c s\u1ebd gi\u1ea3i th\u1ec3 th\u00ec:<\/em><\/span><\/p>\n

– Trong giai \u0111o\u1ea1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n ABC ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u1ec3 gi\u1ea3i th\u1ec3, c\u01a1 quan thu\u1ebf ch\u01b0a thu h\u1ed3i l\u1ea1i thu\u1ebf GTGT \u0111\u00e3 ho\u00e0n.<\/em><\/span><\/p>\n

– Hai m\u01b0\u01a1i (20) ng\u00e0y tr\u01b0\u1edbc khi doanh nghi\u1ec7p t\u01b0 nh\u00e2n ABC c\u00f3 \u0111\u1ee7 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u1ec3 gi\u1ea3i th\u1ec3 ch\u00ednh th\u1ee9c v\u00e0o th\u00e1ng 10\/2016, doanh nghi\u1ec7p ABC th\u1ef1c hi\u1ec7n b\u00e1n m\u1ed9t (01) t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u1ea7u t\u01b0 th\u00ec doanh nghi\u1ec7p ABC kh\u00f4ng ph\u1ea3i\u00a0\u0111i\u1ec1u\u00a0ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng\u00a0\u1ee9ng c\u1ee7a t\u00e0i s\u1ea3n b\u00e1n ra (s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u00e0n).<\/em><\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng b\u00e1n ra, doanh nghi\u1ec7p t\u01b0 nh\u00e2n ABC ph\u1ea3i k\u00ea khai \u0111i\u1ec1u\u00a0ch\u1ec9nh \u0111\u1ec3 n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n.<\/em><\/span><\/p>\n

5. \u0110\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o<\/span><\/strong><\/h4>\n