{"id":571,"date":"2018-04-01T10:33:37","date_gmt":"2018-04-01T10:33:37","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/sua-doi-bo-sung-mot-so-quy-dinh-ve-thue-gia-tri-gia-tang"},"modified":"2018-04-01T10:33:37","modified_gmt":"2018-04-01T10:33:37","slug":"sua-doi-bo-sung-mot-so-quy-dinh-ve-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/sua-doi-bo-sung-mot-so-quy-dinh-ve-thue-gia-tri-gia-tang","title":{"rendered":"S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"

Ng\u00e0y 15\/12\/2017, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01\/07\/ 2016 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/ 2015 c\u1ee7a Ch\u00ednh ph\u1ee7, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/02\/2018. <\/span><\/span><\/p>\n

Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c, c\u1ee5 th\u1ec3 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn tr\u1ef1c ti\u1ebfp t\u1eeb nguy\u00ean li\u1ec7u ch\u00ednh l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/span><\/p>\n

– S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n do c\u01a1 s\u1edf kinh doanh tr\u1ef1c ti\u1ebfp khai th\u00e1c v\u00e0 ch\u1ebf bi\u1ebfn ho\u1eb7c thu\u00ea c\u01a1 s\u1edf kh\u00e1c ch\u1ebf bi\u1ebfn m\u00e0 trong quy tr\u00ecnh ch\u1ebf bi\u1ebfn \u0111\u00e3 th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c sau \u0111\u00f3 l\u1ea1i ti\u1ebfp t\u1ee5c ch\u1ebf bi\u1ebfn ra s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u (quy tr\u00ecnh ch\u1ebf bi\u1ebfn kh\u00e9p k\u00edn ho\u1eb7c th\u00e0nh l\u1eadp ph\u00e2n x\u01b0\u1edfng, nh\u00e0 m\u00e1y ch\u1ebf bi\u1ebfn theo t\u1eebng c\u00f4ng \u0111o\u1ea1n) th\u00ec s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c, Kho\u1ea3n 2, \u0110i\u1ec1u 12, Lu\u1eadt thu\u1ebf GTGT.<\/span><\/span><\/p>\n

– S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n do c\u01a1 s\u1edf kinh doanh mua v\u1ec1 ch\u1ebf bi\u1ebfn ho\u1eb7c thu\u00ea c\u01a1 s\u1edf kh\u00e1c ch\u1ebf bi\u1ebfn m\u00e0 trong quy tr\u00ecnh ch\u1ebf bi\u1ebfn \u0111\u00e3 th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c sau \u0111\u00f3 l\u1ea1i ti\u1ebfp t\u1ee5c ch\u1ebf bi\u1ebfn ra s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u (quy tr\u00ecnh ch\u1ebf bi\u1ebfn kh\u00e9p k\u00edn ho\u1eb7c th\u00e0nh l\u1eadp ph\u00e2n x\u01b0\u1edfng, nh\u00e0 m\u00e1y ch\u1ebf bi\u1ebfn theo t\u1eebng c\u00f4ng \u0111o\u1ea1n) th\u00ec s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c, Kho\u1ea3n 2, \u0110i\u1ec1u 12, Lu\u1eadt thu\u1ebf GTGT.<\/span><\/span><\/p>\n

– S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb nguy\u00ean li\u1ec7u ch\u00ednh kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n (t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c) do c\u01a1 s\u1edf kinh doanh mua v\u1ec1 ch\u1ebf bi\u1ebfn ho\u1eb7c thu\u00ea c\u01a1 s\u1edf kh\u00e1c ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u th\u00ec s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c, Kho\u1ea3n 2, \u0110i\u1ec1u 12, Lu\u1eadt thu\u1ebf GTGT.
B\u00ean c\u1ea1nh \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP c\u0169ng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT. C\u1ee5 th\u1ec3:<\/span><\/span><\/p>\n

– C\u01a1 s\u1edf kinh doanh 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) c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u 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, c\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; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo; tr\u01b0\u1eddng h\u1ee3p v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba n\u1ebfu sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u tr\u00ean t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c k\u1ef3 khai thu\u1ebf GTGT t\u00ednh t\u1eeb k\u1ef3 khai thu\u1ebf ti\u1ebfp theo k\u1ef3 ho\u00e0n thu\u1ebf li\u1ec1n tr\u01b0\u1edbc \u0111\u1ebfn k\u1ef3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf hi\u1ec7n t\u1ea1i;<\/span><\/span><\/p>\n

– C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p: H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u m\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00f3 kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan; h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan;<\/span><\/span><\/p>\n

– C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng b\u1ecb x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi, tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i trong th\u1eddi gian hai n\u0103m li\u00ean t\u1ee5c; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/span>
 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 15\/12\/2017, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01\/07\/ 2016 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/ 2015 c\u1ee7a Ch\u00ednh ph\u1ee7, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/02\/2018.  Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh […]<\/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-571","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/571","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=571"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/571\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}