{"id":513,"date":"2018-04-01T10:31:12","date_gmt":"2018-04-01T10:31:12","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/thong-tu-so-932017tt-btc-ngay-1992017-cua-bo-tai-chinh-quy-dinh-moi-ve-viec-dang-ky-phuong-phap-tinh-thue-gia-tri-gia-tang"},"modified":"2023-06-29T07:51:30","modified_gmt":"2023-06-29T07:51:30","slug":"thong-tu-so-932017tt-btc-ngay-1992017-cua-bo-tai-chinh-quy-dinh-moi-ve-viec-dang-ky-phuong-phap-tinh-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/thong-tu-so-932017tt-btc-ngay-1992017-cua-bo-tai-chinh-quy-dinh-moi-ve-viec-dang-ky-phuong-phap-tinh-thue-gia-tri-gia-tang","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC ng\u00e0y 19\/9\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1edbi v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p t\u00ednh Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng"},"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><\/p>\n

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 nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/span><\/p>\n

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.<\/span><\/span><\/p>\n

3. Tr\u01b0\u1edbc khi Th\u00f4ng t\u01b0 93\/2017\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c, 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. Tuy nhi\u00ean, 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><\/p>\n

B\u1ed5 sung 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 GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2014 v\u00e0 n\u0103m 2015).<\/span><\/span><\/p>\n

Nh\u01b0 v\u1eady, k\u1ec3 t\u1eeb ng\u00e0y 05\/11\/2017, 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 do c\u01a1 s\u1edf kinh doanh g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf. C\u1ee5 th\u1ec3:<\/span><\/span><\/p>\n

– N\u1ebfu \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 01\/GTGT, m\u1eabu 02\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/span><\/p>\n

– N\u1ebfu \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec g\u1eedi t\u1edd khai thu\u1ebf GTGT m\u1eabu 03\/GTGT, m\u1eabu 04\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi n\u00e0y mang t\u00ednh c\u1ea3i c\u00e1ch, gi\u1ea3m b\u1edbt c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"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 […]<\/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-513","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/513","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=513"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/513\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}