3/29/2016

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Cchkkhaithuchochinhnhhchtonphthucvclp

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Tkhatmkim

Cchkkhaithuchochinhnhhchtonphthucvclp

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DCHVKTON
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HngdnnhkhonHchton

Khixuthngchochinhnhhchtonphthuc,clpthcphilpho
n GTGT khng? Hay lp Phiu xut kho kim vn chuyn ni b? Bi vit
nyCngtyktonThinngxinhngdncchxlvcchkkhaithu
chochinhnhhchtonphthucvclp.

1.KkhaiThumnbi

Theoiu17Thngt156/2013/TTBTCquynh:

a.Chinhnhhchtonclp:
Kkhaitichinhnh.
b.Chinhnhhchhchtonphthuc:
Nuchinhnhhchtonphthuclchinhnh,cahng
...cngtnhvitrschnhthnptkhaithumnbi
ticquanthutrschnh.
Nukhctnhthnptkhaivtinthumnbitichinhnh.

2.Xuthonchochinhnh:

Theoim2.6Phlc4Thngt39/2014/TTBTCquynh:

a.Chinhnhhchtonclp:
Xuthonnhbnhngbnhthng.

b.Chinhnhhchtonphuthuc:
Nuchinhnhhchtonphthuclchinhnh,cahng...khctnh,khiiu
chuynhnghochonhngchinhnhnybnthDNcthlachnmttrong
haicchsdnghon,chngtnhsau:
a)LphonGTGT.
b) Lp Phiu xut kho kim vn chuyn ni b km theo Lnh iu ng ni b.
NhngkhibnhngthnhngchinhnhnyphilphonvBngkhngho
bnragivtrschnh.trschnhlphanGTGTchohnghathct
tiuth.

ChinhnhhchtonphthucthchinkkhainpthuGTGTivishng
xutbnvckkhai,khutrthuGTGTuvonhnghanGTGTmtr
schnhgiaohngxutcho.

Lu:
NhngchinhnhcaDNkinhdoanhnng,lm,thysn,cthumuahnghal
nng,lm,thysniuchuyn,xutbnvtrschnhthsdngPhiuxut
khokimvnchuynnib,khngsdnghanGTGT.

Ch:
Hnghalunchuynnibtiptcqutrnhsnxutthkhngphilpho
n,khngphitnh,npthuGTGT.
(Theoiu3Thngt119/2014/TTBTC)

NhngchinhnhhchtonphthuccthxincpMSTring(13s)vtinho
nGTGT.

3.KkhaithuGTGT:

http://ketoanthienung.net/cachkekhaithuechochinhanhhachtoanphuthuocvadoclap.htm

0984.322.539
MrNam:0984.322.539

Tvn:0963.133.042

TINTCNIBT
Hngdnquyt
tonthuTNCN
nm2015

Cchlptkhaiquyttonthu
TNCN05/KKTNCN
Cchlptkhaiquyttonthu
TNDNnm2015mu03/TNDN
CchxlhanGTGTvit
sai(Ttccctrnghp)
ThtcngkthamgiaBHXH
BHYTBHTNnm2016
Tltrchcckhontheolng
nm2016
Cchxydngthangbng
lngnm2016
Mclngtithiuvngnm
2016theoN122/2015/NCP
Tracuthngtinngbohim
xhi(BHXH)quamng
Cngtymithnhlpkton
cnlmnhngg
Cchxlkhimuahngkhng
chanGTGTuvo
Cchngkngiphthuc
gimtrgiacnhnm2016
Hngdncchkkhaithu
mnbinmquamng
Thtcngkmsthuthu
nhpcnhnnm2016
Chthaisnnm2016mi
nhthinhnhiukin,mc
hng,thigianhng
Mucngvngiitrnhvic
quanthukhicsaist

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Knnglmktontnghp
NGHNGHIPVICLM
BHXHBHYTBHTNKPC
Cngviccangikton
Hipkton
Kinhnghimxinvic
Munxinvic
Mubocothctp
Bitpkton
Tuyndngkton
CHKTON
Hthngtikhonkton
SschChngtBoco
Hthngchunmckton
MUBIUCHNGT
Muhan
Mutkhaithu
MuchngtTinlng
Muchngthngtnkho

Cchkkhaithuchochinhnhhchtonphthucvclp

3.KkhaithuGTGT:

Theoiu11Thngt156/2013/TTBTC
a.Chinhnhhchtonclp:
Thkkhaitichinhnh.

b.Chinhnhhchtonphthuc:
+/Nuchinhnhhchtonphthuccngtnh(TP)vitrschnhthkkhaiti
trschnh.
Ch:Nunhngchinhnhnyccondu,tikhontingingnhngvtrc
tipbnhngha,dchv,kkhaiythuGTGTuvo,uracnhucuk
khainpthuringphingknpthuringvsdnghanring.
i vi hot ng kinh doanh dch v n ung, nh hng, khch sn, massage,
karaokethCctrngCcThuaphngquytnhvnikkhaithu.

+/Nuchinhnhhchtonphthuckhctnh(TP)vitrschnh:Thkkhai
thuGTGTtichinhnh.Nunhngchinhnhnykhngtrctipbnhng,khng
phtsinhdoanhthuthkkhaithutitrschnh.
TrnghpDNcdnkinhdoanhbtngsnaphngkhctnhvitr
schnh,cthnhlpnvtrcthuc(chinhnh,Banqunldn)thphi
thchinngkthuvnpthutheophngphpkhutrvicquanthua
phng.

VD:CngtykinhdoanhbtngsnActrstiHNi,Cngtylchut
dnphttrinnhtithnhphNng,CngtythnhlpchinhnhtiNng
qunldnthchinhnhCngtyAphithchinngkthu,khainpthu
GTGTtheophngphpkhutrivihotngkinhdoanhbtngsnnyti
Nng.

ivinhngDNsnxut:

Muchngtbnhng
Muchngttint
Muchngttisncnh
Ccloimubiukhc
MuhpngLaong
VNBNPHPLUT
NhnglutThuKtonmi
Tintcktonmi

CNGTYKTONTHINNG

Nhngcssnxut(baogmccsgiacng,lprp)khctnhvitrschnh:
Nukhngtrctipbnhng,khngphtsinhdoanhthuth:

Nu c s sn xut c hch ton k ton th phi ng k np thu theo phng

phpkhutrtiaphng,khiiuchuynbnthnhphmhocthnhphm,
kcxutchotrschnhphilphanGTGTlmcnckkhai,npthu
ti.

Nu c s sn xut khng thc hin hch ton k ton th k khai thu ti tr s

chnhvnpthuchoccaphngniccssnxut.
SthuGTGTphinpchoaphngcssnxutcxcnhtheotl:
2%(ivihnghachuthusutthuGTGT10%)
1%(ivihnghachuthusutthuGTGT5%)trndoanhthutheogicha
cthuGTGTcasnphmsnxutra.

Hngdncchlmsschk
tontrnExcel
MusschktonExceltheo
Q48vThngt200
Lchnpccloibocothu
nm2016minht
Cchtnhthuthunhpdoanh
nghipnm2016
TINMINHT
Cchnpthuyt
minhBCTCv
BCTCquamng

Cchxlcckhonnphi
thukhitheoThngt200
PhnmmHTKK3.3.7minht
ngy16/3/2016
CchtnhthuQuyttonthu
TNCNc2ngunthunhp
PhnmmHTKK3.3.6minht
ngy11/3/2016
TMCHNGTITRNFACEBOOK

THNGKTRUYCP
angonline

1466

Tngstruycp

15652192

CNGTYKTONTHIN
NGdyhcktonthct

NuTNGsthuGTGTphinpchoaphng(nicssnxut)xcnh
theonguyntctrnmlnhnsthuGTGTphinptitrschnhthDNt
phnbsthuphinpchoccaphngnhsau:
Sthu
GTGT
phinp
choa
phng

Sthu
GTGT
phinp
titr
s
chnh

Tl(%)giadoanhthutheogichacthu
GTGTcasnphmdocssnxutrahoc
snphmcngloitiaphngtrntngdoanh
thutheogichacthuGTGTcasnphmsn
xutracatondoanhnghip.

Ch:NuDNkhngphtsinhsthuphinptitrschnhthkhngphi
npthuchoccaphngniccssnxut.

DN phi lp v gi Bng phn b thu GTGT cho a phng ni ng tr s

chnhvchoccaphngniccssnxuttrcthuckhngthchinhch
tonktontheomus016/GTGTkmtheoThngt156cngvihskhai
thuticquanthuqunltrctip,ngthigimtbnBngphnbmus
016/GTGTticccquanthucssnxuttrcthuc.

CncsthuGTGTcphnbgiatrschnhvccaphngcssn
xuttrnBngphnbtheomus016/GTGTnutrn,DNlpchngtnpthu
GTGTtitrschnhvtngaphngcssnxut.Trnchngtnpthu
phighirnpvotikhonthungnschnhnctiKhobcnhncngcp
vicquanthunitrschnhvaphngcssnxut.

Vd:CngtyAtrstiHNic2nvsnxuttrcthuckhngthchin
hchtonktonngtiHiPhngvHngYn.Snphmsnxutrathuci
tngpdngthusutthuGTGTl10%vdotrschnhxutbn.

Trongkkhaithuthng8/2014:doanhthutheogichacthugitrgia

http://ketoanthienung.net/cachkekhaithuechochinhanhhachtoanphuthuocvadoclap.htm

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3/29/2016

Cchkkhaithuchochinhnhhchtonphthucvclp

Trongkkhaithuthng8/2014:doanhthutheogichacthugitrgia
tngcasnphmsnxutratinhmyHiPhngl500triudoanhthutheo
gichacthugitrgiatngcasnphmsnxutratinhmyHngYnl
600triu.SthugitrgiatngphinptitrschnhcacngtyA(theotkhai
01/GTGT)trongkl:25triung.

SthuGTGTmCngtyAphinpchoHiPhngl:
500triux2%=10triung.
SthuGTGTmCngtyAphinpchoHngYnl:
600triux2%=12triung.

SthuGTGTmCngtyAphinpchoHNil:
25triu10triu12triu=3triung.

Vd:CngtyAtrstiHNic3nhmysnxuttrcthuckhngthc
hinhchtonktonngtiHNi,HiPhngvHngYn.Snphmsnxut
radotrschnhxutbn.
Trongkkhaithuthng9/2014:doanhthutheogichacthugitrgiatngca
snphmsnxutratinhmyHiPhngl500triudoanhthutheogicha
c thu gi tr gia tng ca sn phm sn xut ra ti nh my HngYn l 600
triudoanhthutheogichacthugitrgiatngcasnphmsnxutrati
nhmyHNil200triu.

SthuGTGTphinptitrschnhcaCngtyA(theotkhai01/GTGT)
trongkl:20triung.

Theonguyntctmnpticcaphngtheotl2%doanhthuivi
hnghachuthu10%,CngtyAxcnhsthuGTGTphinpchoHiPhng
vHngYnl:500triux2%+600triux2%=22triu.Nhvykhixcnh
theo nguyn tc ny th s thu phi np cho cc a phng s ln hn s thu
GTGTphinpcaCngtyAtitrschnh.Vvy,CngtyAtphnbsthu
GTGTphinpchoccaphngnhsau:

SthuGTGTmCngtyAphinpchoHiPhngl:
20triux500triu/(500triu+600triu+200triu)=7.69triung.
SthuGTGTmCngtyAphinpchoHngYnl:
20triux600triu/(500triu+600triu+200triu)=9.23triung.
SthuGTGTmCngtyAphinpchoHNil:
20triu7.69triu9.23triu=3.08triung.

Vd:CngtyAtrstiHNic2nvsnxuttrcthuckhngthchin
hchtonktonngtiHiPhngvHngYn.Snphmsnxutradotrs
chnhxutbn.
Trongkkhaithuthng10/2014:doanhthutheogichacthugitrgia
tngcasnphmsnxutratinhmyHiPhngl400triudoanhthutheo
gichacthugitrgiatngcasnphmsnxutratinhmyHngYnl
500 triu. Thng 10/2014, Cng tyA khng pht sinh s thu phi np ti tr s
chnh.CngtyAcngkhngphinpthugitrgiatngchoHiPhngvHng
Yn.

4.KkhaithuTNDN:

Theoiu12Thngt156/2013/TTBTCquynh:

a.Chinhnhhchtonclp:
KkhaithuTNDNtichinhnh.

b.Chinhnhhchtonphthuc:
KkhaithuTNDNtptrungtitrschnh(Chinhnhkhngphikkhaithu
TNDNchkkhaithuGTGT,TNCNvmnbiticquanthuchinhnh)

c.iviDNsnxut:
Nhng c s sn xut (bao gm c c s gia cng, lp rp) hch ton ph thuc
khctnhvitrschnh:ThnphskhaithuTNDNtptrungtitrschnh.
Xemthm:Cchhchtonchinhnhphthuc
__________________________________________________

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Cchkkhaithuchochinhnhhchtonphthucvclp

Xemthm
Xlhanbthpphp

Mchng,mnidungkinh

nm2016

tccloithutrngiynp
tin

Thihnnpmu06/GTGT

CchnpthuytminhBCTCv

nm2016ngkkkhaithu

BCTCquamng

Cchxlkhimuahngkhng

Kkhaichtiu37v38trnt

chanGTGTuvo

khaithu01/GTGT

Cchhchtonchinhnhph

Cchkkhaihanuvo,

thuckhctnh

urabst

Lchnpccloibocothu

Cngtymithnhlpkton

nm2016minht

cnlmnhngg

Cchatinthunhvochi

Cchhchtontinphtnp

phhpl

chmthu,viphmhnhchnh

Thtclmhskkhaithu

CchtracuhanGTGTc

banuchonhngDNmi

hpphphaykhng?

thnhlp

Tinlivaycphinpthu
TNCNcchuthuGTGT?

Giithiu |Linh

CNGTYKTONTHINNG
ACH
Hotline:
Cs1:LB11(SauTanhRichland)S9ANg233(BncnhtanhHITC)
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(CchcunhCngkhong300mvphaLinhm)
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(idinChNgTSGiaoctgiaNguynTrivTrngChinh).
CngtyktonThinng

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