{"id":335,"date":"2019-12-26T09:40:43","date_gmt":"2019-12-26T09:40:43","guid":{"rendered":"http:\/\/ketoanacp.muathemewordpress.net\/?p=335"},"modified":"2019-12-26T09:40:51","modified_gmt":"2019-12-26T09:40:51","slug":"nhan-tien-dat-coc-co-phai-xuat-hoa-don-khong","status":"publish","type":"post","link":"https:\/\/webmaibinh.com\/w\/ketoan22011\/nhan-tien-dat-coc-co-phai-xuat-hoa-don-khong\/","title":{"rendered":"Nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng"},"content":{"rendered":"
Nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng<\/b>\u00a0l\u00e0 th\u1eafc m\u1eafc c\u1ee7a r\u1ea5t nhi\u1ec1u kh\u00e1ch h\u00e0ng l\u1eabn c\u00e1c b\u1ea1n l\u00e0m k\u1ebf to\u00e1n g\u1edfi \u0111\u1ebfn ACP<\/b>\u00a0trong th\u1eddi gian g\u1ea7n \u0111\u00e2y. Nh\u01b0 c\u00e1c b\u1ea1n \u0111\u00e3 bi\u1ebft, kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc hay c\u00f2n g\u1ecdi l\u00e0 ti\u1ec1n t\u1ea1m \u1ee9ng khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5, mua h\u00e0ng h\u00f3a l\u00e0 \u0111i\u1ec1u v\u00f4 c\u00f9ng ph\u1ed5 bi\u1ebfn trong c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c c\u00f4ng ty v\u1edbi nhau. Ti\u1ec1n \u0111\u1eb7t c\u1ecdc c\u00f3 th\u1ec3 xem nh\u01b0 l\u00e0 m\u1ed9t kho\u1ea3n cam k\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng. V\u1eady, thu ti\u1ec1n t\u1ea1m \u1ee9ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng? M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng ch\u00fang t\u00f4i t\u00ecm hi\u1ec3u qua n\u1ed9i dung b\u00ean d\u01b0\u1edbi.
\nL\u01b0u \u00fd:<\/strong><\/em><\/u>\u00a0ti\u1ec1n \u0111\u1eb7t c\u1ecdc\/t\u1ea1m \u1ee9ng l\u00e0 kho\u1ea3n ti\u1ec1n \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5\/mua b\u00e1n h\u00e0ng h\u00f3a;\u00a0KH\u00d4NG PH\u1ea2I<\/strong>\u00a0l\u00e0 kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua cho ng\u01b0\u1eddi b\u00e1n.<\/div>\n
\n
\"Nh\u1eadn<\/div>\n<\/div>\n

C\u01a1 s\u1edf ph\u1ea3i l\u00fd \u0111\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi nh\u1eadn ti\u1ec1n t\u1ea1m \u1ee9ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/strong><\/h2>\n
\u0110\u1ea7u ti\u00ean, theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0111i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013, \u0111\u1ed1i v\u1edbi ti\u00eau th\u1ee9c th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT, th\u00ec:<\/div>\n
    \n
  • \u201c2. \u0110\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n 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.\u201d<\/li>\n<\/ul>\n
    Song song \u0111\u00f3, theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 2 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31 th\u00e1ng 03 n\u0103m 2014, th\u00ec:<\/div>\n
      \n
    • \u201c 2. C\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n<\/li>\n
    • a) Ti\u00eau th\u1ee9c \u201cNg\u00e0y th\u00e1ng n\u0103m\u201d l\u1eadp h\u00f3a \u0111\u01a1n<\/li>\n
    • \u2026\u2026.<\/li>\n
    • Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 ng\u00e0y 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. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n 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.\u201d<\/li>\n<\/ul>\n
      Nh\u01b0 v\u1eady, d\u1ef1a tr\u00ean 2 Th\u00f4ng T\u01b0 219\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng v\u00e0 Th\u00f4ng T\u01b0 39\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh:<\/div>\n
        \n
      • \u0110\u1ed1i v\u1edbi vi\u1ec7c nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc nh\u1eb1m \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng (t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n ch\u01b0a th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, ch\u01b0a cung c\u1ea5p d\u1ecbch v\u1ee5) th\u00ec KH\u00d4NG PH\u1ea2I L\u1eacP H\u00d3A \u0110\u01a0N<\/li>\n
      • \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 (h\u1ee3p \u0111\u1ed3ng ch\u1eafc ch\u1eafn s\u1ebd th\u1ef1c hi\u1ec7n) th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.<\/li>\n<\/ul>\n

        C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n hay kh\u00f4ng?<\/strong><\/h2>\n
        T\u1ea1i c\u00f4ng v\u0103n s\u1ed1 13675\/BTC-CST \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh ng\u00e0y 14 th\u00e1ng 10 n\u0103m 2013, h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, th\u00ec:<\/div>\n
          \n
        • \u201cTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5: k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf; th\u1ea9m \u0111\u1ecbnh gi\u00e1; kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt; t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t; l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng;\u00a0nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng<\/strong>\u00a0(t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n ch\u01b0a cung c\u1ea5p d\u1ecbch v\u1ee5, ch\u01b0a th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng) th\u00ec t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5\u00a0kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/strong>\u00a0\u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng n\u00e0y.\u201d<\/li>\n<\/ul>\n
          B\u00ean c\u1ea1nh \u0111\u00f3, t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 39313\/CT-HTr \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf Tp. H\u00e0 N\u1ed9i ban h\u00e0nh ng\u00e0y 13 th\u00e1ng 06 n\u0103m 2016. Nh\u1eb1m gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng c\u1ee7a c\u00f4ng ty TNHH TM QC XD \u0110\u1ecba \u1ed0c Vi\u1ec7t H\u00e2n (Tp. H\u00e0 N\u1ed9i), c\u00f3 k\u1ebft lu\u1eadn:<\/div>\n
            \n
          • \u201c\u0110\u1ed1i v\u1edbi ti\u1ec1n \u0111\u1eb7t c\u1ecdc: Tr\u01b0\u1eddng h\u1ee3p khi C\u00f4ng ty c\u00f3\u00a0nh\u1eadn m\u1ed9t kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecd<\/b>c c\u1ee7a kh\u00e1ch h\u00e0ng tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c gi\u1eef ch\u1ed7 mua c\u0103n h\u1ed9 h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng ti\u1ebfp t\u1ee5c k\u00fd h\u1ee3p \u0111\u1ed3ng ho\u1eb7c kh\u00e1ch h\u00e0ng kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng mua c\u0103n h\u1ed9) n\u1ebfu vi\u1ec7c thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc kh\u00f4ng n\u1eb1m trong ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng, th\u00ec C\u00f4ng ty\u00a0ch\u01b0a ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT<\/b>.\u201d<\/li>\n<\/ul>\n
            Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng: vi\u1ec7c thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc (t\u1ea1m \u1ee9ng) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng\u00a0KH\u00d4NG PH\u1ea2I L\u1eacP H\u00d3A \u0110\u01a0N<\/b>\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n.
            \nQua b\u00e0i vi\u1ebft n\u00e0y,\u00a0d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/b>\u00a0ACP<\/b>\u00a0hy v\u1ecdng \u0111\u00e3 gi\u1ea3i d\u00e1p \u0111\u01b0\u1ee3c t\u1ea5t c\u1ea3 c\u00e1c th\u1eafc m\u1eafc c\u1ee7a c\u00e1c b\u1ea1n v\u00e0 kh\u00e1ch h\u00e0ng v\u1ec1 vi\u1ec7c thu ti\u1ec1n t\u1ea1m \u1ee9ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?
            \nTr\u00e2n tr\u1ecdng k\u00ednh ch\u00e0o!<\/div>\n

             <\/p>\n","protected":false},"excerpt":{"rendered":"

            Nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng\u00a0l\u00e0 th\u1eafc m\u1eafc c\u1ee7a r\u1ea5t nhi\u1ec1u kh\u00e1ch h\u00e0ng l\u1eabn c\u00e1c b\u1ea1n l\u00e0m k\u1ebf to\u00e1n g\u1edfi \u0111\u1ebfn ACP\u00a0trong th\u1eddi gian g\u1ea7n \u0111\u00e2y. Nh\u01b0 c\u00e1c b\u1ea1n \u0111\u00e3 bi\u1ebft, kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc hay c\u00f2n g\u1ecdi l\u00e0 ti\u1ec1n t\u1ea1m \u1ee9ng khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5, mua h\u00e0ng h\u00f3a l\u00e0…<\/p>\n","protected":false},"author":1,"featured_media":336,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"tags":[],"_links":{"self":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/335"}],"collection":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/comments?post=335"}],"version-history":[{"count":1,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/335\/revisions"}],"predecessor-version":[{"id":337,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/335\/revisions\/337"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media\/336"}],"wp:attachment":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media?parent=335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/categories?post=335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/tags?post=335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}