{"id":503,"date":"2018-04-01T10:31:06","date_gmt":"2018-04-01T10:31:06","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/dang-ky-phuong-phap-tinh-thue-gtgt-theo-quy-dinh-moi-cua-thong-tu-932017tt-btc-co-hieu-luc-ngay-05112017"},"modified":"2023-06-29T08:01:32","modified_gmt":"2023-06-29T08:01:32","slug":"dang-ky-phuong-phap-tinh-thue-gtgt-theo-quy-dinh-moi-cua-thong-tu-932017tt-btc-co-hieu-luc-ngay-05112017","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/dang-ky-phuong-phap-tinh-thue-gtgt-theo-quy-dinh-moi-cua-thong-tu-932017tt-btc-co-hieu-luc-ngay-05112017","title":{"rendered":"\u0110\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT theo quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 93\/2017\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/11\/2017"},"content":{"rendered":"
Ng\u00e0y 19\/9\/2017, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3, Kho\u1ea3n 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014) v\u00e0 b\u00e3i b\u1ecf Kho\u1ea3n 7 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT nh\u1eb1m t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p. Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 05\/11\/2017.<\/span><\/span><\/div>\n
C\u00e1c Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd th\u1ef1c hi\u1ec7n nh\u1eefng n\u1ed9i dung m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC ng\u00e0y 19\/9\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/span><\/div>\n
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1. K\u1ec3 t\u1eeb ng\u00e0y 05\/11\/2017 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC th\u00ec c\u00e1c doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 khi th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT v\u1edbi c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng c\u1ea7n ph\u1ea3i n\u1ed9p M\u1eabu 06\/GTGT \u0111\u1ec3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi \u201cc\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp v\u00e0 c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng\u201d <\/em>nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/span>
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2. B\u1ecf h\u01b0\u1edbng d\u1eabn n\u1ed9p M\u1eabu 06\/GTGT khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT.
Tr\u01b0\u1edbc \u0111\u00e2y, theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec: 
\u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT; ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 06\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/span><\/div>\n
           Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 01\/01\/2014 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 06\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/span><\/em><\/div>\n
           Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc ng\u00e0y 20 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi ho\u1eb7c n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.\u201d<\/span><\/span><\/em><\/div>\n
Tuy nhi\u00ean, hi\u1ec7n nay theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Th\u00f4ng t\u01b0 93\/2017\/TT-BTC th\u00ec k\u1ec3 t\u1eeb ng\u00e0y 05\/11\/2017 quy \u0111\u1ecbnh n\u00eau tr\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf.<\/span><\/span><\/div>\n
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3. \u0110\u1ed3ng th\u1eddi Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC c\u0169ng b\u1ed5 sung quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u1ee7a c\u01a1 s\u1edf kinh doanh x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 v\u00e0 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).
Nh\u01b0 v\u1eady, k\u1ec3 t\u1eeb ng\u00e0y 05\/11\/2017 khi Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u0103n c\u1ee9 theo H\u1ed3 s\u01a1 khai thu\u1ebf GTGT do c\u01a1 s\u1edf kinh doanh g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf, c\u1ee5 th\u1ec3:
\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec g\u1eedi T\u1edd khai thu\u1ebf GTGT M\u1eabu s\u1ed1 01\/GTGT, 02\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.
\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec g\u1eedi T\u1edd khai thu\u1ebf GTGT M\u1eabu s\u1ed1 03\/GTGT, 04\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/span><\/div>\n
(T\u1edd khai thu\u1ebf GTGT M\u1eabu s\u1ed1 01\/GTGT, 02\/GTGT, 03\/GTGT v\u00e0 04\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh – \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span><\/span>
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Ng\u00e0y 19\/9\/2017, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3, Kho\u1ea3n 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014) v\u00e0 b\u00e3i b\u1ecf Kho\u1ea3n 7 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-503","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/503","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=503"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/503\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}