{"id":527,"date":"2019-12-25T17:45:52","date_gmt":"2019-12-25T17:45:52","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=527"},"modified":"2020-04-01T08:49:11","modified_gmt":"2020-04-01T01:49:11","slug":"nop_thue_gtgt_hang_nhap_khau_bang_tien_mat","status":"publish","type":"ht_kb","link":"\/2020\/kb\/nop_thue_gtgt_hang_nhap_khau_bang_tien_mat\/","title":{"rendered":"N\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ti\u1ec1n m\u1eb7t"},"content":{"rendered":"<p><strong style=\"font-size: 12pt; color: #000000; text-align: justify;\">Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n<\/strong><\/p>\n<div style=\"line-height: 200%; text-align: justify;\">\n<p style=\"margin: 5.25pt 0in 5.25pt 0.5in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><iframe loading=\"lazy\" src=\"https:\/\/player.vimeo.com\/video\/227003879?color=c9ff23&amp;title=0&amp;byline=0&amp;portrait=0\" width=\"640\" height=\"360\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/span><\/p>\n<p style=\"margin: 5.25pt 0in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">Ta\u0309i phim h\u01b0\u1edbng d\u1eabn:<a style=\"text-decoration: none; color: #2495d2;\" href=\"https:\/\/vimeo.com\/227003879\" target=\"_blank\" rel=\"noopener noreferrer\">Ta\u0323i \u0111\u00e2y<\/a><\/span><\/strong><span style=\"color: black;\">(<a style=\"text-decoration: none; color: #2495d2;\" href=\"xem_va_tai_phim_huong_dan\">Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim<\/a>)<\/span><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">1. \u0110\u1ecbnh kho\u1ea3n<\/span><\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<p style=\"margin: 5.25pt 0in 5.25pt 0.5in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 33312\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/span><\/p>\n<p style=\"margin: 5.25pt 0in 5.25pt 0.75in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 111\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ti\u1ec1n m\u1eb7t (1111, 1112) <\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/span><\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"font-size: 12pt;\"><span style=\"color: black;\">Khi c\u00f4ng ty ph\u00e1t sinh nghi\u1ec7p v\u1ee5 n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ti\u1ec1n m\u1eb7t, s\u1ebd ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span> <\/span><\/p>\n<ol>\n<li><span style=\"color: black; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p do c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh, nh\u00e2n vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m mua h\u00e0ng nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u chi ti\u1ec1n m\u1eb7t \u0111\u1ec3 n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">K\u1ebf to\u00e1n thanh to\u00e1n l\u1eadp Phi\u1ebfu chi, sau \u0111\u00f3 chuy\u1ec3n cho K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Gi\u00e1m \u0111\u1ed1c k\u00fd duy\u1ec7t.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Th\u1ee7 qu\u1ef9 c\u0103n c\u1ee9 v\u00e0o Phi\u1ebfu chi \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t th\u1ef1c hi\u1ec7n xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 ghi s\u1ed5 qu\u1ef9<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">K\u1ebf to\u00e1n thanh to\u00e1n c\u0103n c\u1ee9 v\u00e0o Phi\u1ebfu chi c\u00f3 ch\u1eef k\u00fd c\u1ee7a th\u1ee7 qu\u1ef9 v\u00e0 ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Sau khi n\u1ed9p thu\u1ebf xong, nh\u00e2n vi\u00ean \u0111i n\u1ed9p thu\u1ebf s\u1ebd giao l\u1ea1i cho k\u1ebf to\u00e1n thanh to\u00e1n gi\u1ea5y x\u00e1c nh\u1eadn n\u1ed9p thu\u1ebf c\u1ee7a Kho b\u1ea1c.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">K\u1ebf to\u00e1n thanh to\u00e1n sau khi nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y x\u00e1c nh\u1eadn n\u1ed9p thu\u1ebf s\u1ebd k\u00ea khai ho\u00e1 \u0111\u01a1n nh\u1eadp kh\u1ea9u l\u00ean b\u1ea3ng k\u00ea thu\u1ebf GTGT mua v\u00e0o.<\/span><\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/span><\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"font-size: 12pt;\"><span style=\"color: black;\">Nghi\u1ec7p v\u1ee5 &#8220;N\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ti\u1ec1n m\u1eb7t&#8221; ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c khi tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u00e3 ph\u00e1t sinh c\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u ch\u01b0a n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u. Nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m nh\u01b0 sau: <\/span><\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">V\u00e0o ph\u00e2n h\u1ec7 <strong>Qu\u1ef9\\<\/strong>tab<strong> Thu, chi ti\u1ec1n<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam\\N\u1ed9p thu\u1ebf<\/strong>:<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Ch\u1ecdn lo\u1ea1i thu\u1ebf l\u00e0 <strong>Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u <\/strong>v\u00e0 nh\u1eadp <strong>Ng\u00e0y n\u1ed9p thu\u1ebf<\/strong>.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img class=\"img-size80\" style=\"border-color: #a5a5a5;\" src=\/2020\/wp-content\/uploads\/2019\/12\/Nop_thue_GTGT_hang_NK_1.png\" alt=\"\" \/><\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">T\u00edch ch\u1ecdn ch\u1ee9ng t\u1eeb c\u1ea7n n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, nh\u1ea5n <strong>N\u1ed9p thu\u1ebf<\/strong> =&gt; ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ra ch\u1ee9ng t\u1eeb <strong>Phi\u1ebfu chi n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong>.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img class=\"img-size80\" src=\/2020\/wp-content\/uploads\/2019\/12\/Nop_thue_GTGT_hang_NK_2.png\" alt=\"\" \/><\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">Ki\u1ec3m tra ch\u1ee9ng t\u1eeb, sau \u0111\u00f3 nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Ch\u1ecdn ch\u1ee9c n\u0103ng <strong>In<\/strong> tr\u00ean thanh c\u00f4ng c\u1ee5, sau \u0111\u00f3 ch\u1ecdn m\u1eabu phi\u1ebfu chi c\u1ea7n in.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong><em><span style=\"color: black;\">L\u01b0u \u00fd: <\/span><\/em><\/strong><em><span style=\"color: black;\">Tr\u01b0\u1eddng h\u1ee3p Th\u1ee7 qu\u1ef9 c\u00f3 tham gia s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m, sau khi phi\u1ebfu chi n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c l\u1eadp, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh ra phi\u1ebfu chi tr\u00ean tab <strong>\u0110\u1ec1 ngh\u1ecb thu, chi<\/strong> c\u1ee7a Th\u1ee7 qu\u1ef9. Th\u1ee7 qu\u1ef9 s\u1ebd th\u1ef1c hi\u1ec7n <a href=\"html_25000000\">ghi s\u1ed5 phi\u1ebfu chi v\u00e0o s\u1ed5 qu\u1ef9<\/a>.<\/span><\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n Ta\u0309i phim h\u01b0\u1edbng d\u1eabn:Ta\u0323i \u0111\u00e2y(Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim) 1. \u0110\u1ecbnh kho\u1ea3n N\u1ee3 TK 33312\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u C\u00f3 TK 111\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ti\u1ec1n m\u1eb7t (1111, 1112) 2. M\u00f4 t\u1ea3 nghi\u1ec7p&#8230;<\/p>\n","protected":false},"author":4,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3291],"ht-kb-tag":[],"class_list":["post-527","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-chi-tien-mat"],"_links":{"self":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/527","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2020\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/comments?post=527"}],"version-history":[{"count":5,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/527\/revisions"}],"predecessor-version":[{"id":5105,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/527\/revisions\/5105"}],"wp:attachment":[{"href":"\/2020\/wp-json\/wp\/v2\/media?parent=527"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-category?post=527"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-tag?post=527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}