{"id":15565,"date":"2022-05-13T01:23:58","date_gmt":"2022-05-13T01:23:58","guid":{"rendered":"https:\/\/bizlawyer.vn\/vat-on-goods-rented-or-borrowed-from-export-processing-enterprises"},"modified":"2022-05-13T01:25:54","modified_gmt":"2022-05-13T01:25:54","slug":"thue-gtgt-doi-voi-hang-hoa-di-thue-muon-cua-doanh-nghiep-che-xuat","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/thue-gtgt-doi-voi-hang-hoa-di-thue-muon-cua-doanh-nghiep-che-xuat","title":{"rendered":"Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111i thu\u00ea, m\u01b0\u1ee3n c\u1ee7a Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t"},"content":{"rendered":"<p>Ng\u00e0y 21\/04\/2022, T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh C\u00f4ng v\u0103n 1400\/TCHQ-TXNK n\u0103m 2022 v\u1ec1 x\u1eed l\u00fd thu\u1ebf h\u00e0ng h\u00f3a thu\u00ea, m\u01b0\u1ee3n c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (\u201c<strong>C\u00f4ng v\u0103n 1400<\/strong>\u201d).<\/p>\n<p>Theo \u0111\u00f3, C\u00f4ng v\u0103n 1400 \u0111\u00e3 ghi nh\u1eadn h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan li\u00ean quan \u0111\u1ebfn Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111i thu\u00ea, m\u01b0\u1ee3n c\u1ee7a Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, sau \u0111\u00e2y s\u1ebd l\u00e0 n\u1ed9i dung chi ti\u1ebft:<br \/>\n\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: H\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba thu\u00ea, m\u01b0\u1ee3n c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t theo h\u00ecnh th\u1ee9c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u.<br \/>\n&#8211; Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1edd khai theo lo\u1ea1i h\u00ecnh t\u1ea1m nh\u1eadp th\u00ec kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT.<br \/>\n&#8211; Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n cho thu\u00ea, m\u01b0\u1ee3n nh\u01b0ng doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng, kh\u00f4ng t\u00e1i xu\u1ea5t th\u00ec ngay sau khi h\u1ebft th\u1eddi h\u1ea1n thu\u00ea, m\u01b0\u1ee3n doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT c\u00f9ng v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u tr\u00ean t\u1edd khai h\u1ea3i quan m\u1edbi theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 59\/2018\/N\u0110-CP ng\u00e0y 20\/4\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7.<br \/>\n&#8211; Tr\u01b0\u1eddng h\u1ee3p trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a thu\u00ea, m\u01b0\u1ee3n b\u1ecb h\u01b0 h\u1ecfng kh\u00f4ng th\u1ec3 t\u00e1i xu\u1ea5t, bu\u1ed9c ph\u1ea3i ti\u00eau h\u1ee7y v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba kh\u00f4ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a thu\u00ea, m\u01b0\u1ee3n n\u00e0y.<\/p>\n<p><em>C\u00f4ng v\u0103n 1400 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 21\/4\/2022.<\/em><\/p>\n<p>* B\u1ea3n tin n\u00e0y ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch th\u00f4ng tin v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi ban h\u00e0nh, kh\u00f4ng d\u00f9ng \u0111\u1ec3 t\u01b0 v\u1ea5n hay \u00e1p d\u1ee5ng cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n<p>Hy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi Qu\u00fd b\u1ea1n \u0111\u1ecdc.<br \/>\n<strong>Bizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd b\u1ea1n \u0111\u1ecdc!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 21\/04\/2022, T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh C\u00f4ng v\u0103n 1400\/TCHQ-TXNK n\u0103m 2022 v\u1ec1 x\u1eed l\u00fd thu\u1ebf h\u00e0ng h\u00f3a thu\u00ea, m\u01b0\u1ee3n c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (\u201cC\u00f4ng v\u0103n 1400\u201d). Theo \u0111\u00f3, C\u00f4ng v\u0103n 1400 \u0111\u00e3 ghi nh\u1eadn h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan li\u00ean quan \u0111\u1ebfn Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111i thu\u00ea, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":15656,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15565","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/15565","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=15565"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/15565\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/15656"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=15565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=15565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=15565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}