{"id":995,"date":"2023-10-26T08:50:39","date_gmt":"2023-10-26T01:50:39","guid":{"rendered":"https:\/\/lehoangtuyen.vn\/?p=995"},"modified":"2023-10-26T08:50:39","modified_gmt":"2023-10-26T01:50:39","slug":"xac-dinh-ty-gia-hach-toan-thue-nha-thau-nuoc-ngoai-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/lehoangtuyen.vn\/ja\/xac-dinh-ty-gia-hach-toan-thue-nha-thau-nuoc-ngoai-nhu-the-nao\/","title":{"rendered":"X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<p>Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i s\u1ebd gi\u1edbi thi\u1ec7u v\u1ec1\u00a0<strong>c\u00f4ng v\u0103n s\u1ed1 4666\/TCT-CS ng\u00e0y 23\/10\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/strong>\u00a0v\u1ec1 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. B\u1ea1n s\u1ebd hi\u1ec3u \u0111\u01b0\u1ee3c:<\/p>\n<ul>\n<li>C\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/li>\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf cho m\u1ee5c \u0111\u00edch ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<li>C\u00e1ch th\u1ee9c k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh m\u1edbi<\/li>\n<\/ul>\n<h2>C\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<strong>\u0111i\u1ec3m 1.3 kho\u1ea3n 1 \u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong>\u00a0(s\u1eeda \u0111\u1ed5i t\u1ea1i\u00a0<strong>kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 53\/2016\/TT-BTC<\/strong>), t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0\u00a0<strong>t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/strong>\u00a0c\u1ee7a c\u00e1c kho\u1ea3n thu, chi, c\u00f4ng n\u1ee3, t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 c\u00e1c kho\u1ea3n ph\u00e1t sinh kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 gi\u00e1 mua ho\u1eb7c b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng ho\u1eb7c nh\u00e0 cung c\u1ea5p.<\/p>\n<h2>C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf cho m\u1ee5c \u0111\u00edch ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n<p>T\u1ed5ng c\u1ee5c Thu\u1ebf l\u01b0u \u00fd, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0\u00a0<strong>gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf<\/strong>\u00a0hay ch\u01b0a \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf cho ph\u00f9 h\u1ee3p.<\/p>\n<p>C\u1ee5 th\u1ec3, c\u00f3 ba tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li>N\u1ebfu theo h\u1ee3p \u0111\u1ed3ng thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0\u00a0<strong>kho\u1ea3n n\u1ee3 ph\u1ea3i thu<\/strong>\u00a0c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam th\u00ec t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0\u00a0<strong>t\u1ef7 gi\u00e1 mua<\/strong>\u00a0c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh kh\u00e1ch h\u00e0ng thanh to\u00e1n t\u1ea1i\u00a0<strong>th\u1eddi \u0111i\u1ec3m giao d\u1ecbch<\/strong>.<\/li>\n<li>N\u1ebfu theo h\u1ee3p \u0111\u1ed3ng thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o\u00a0<strong>gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/strong>\u00a0ho\u1eb7c c\u00e1c\u00a0<strong>kho\u1ea3n chi ph\u00ed<\/strong>\u00a0mua t\u1eeb nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0\u00a0<strong>ch\u01b0a thanh to\u00e1n ngay<\/strong>\u00a0th\u00ec t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0\u00a0<strong>t\u1ef7 gi\u00e1 b\u00e1n<\/strong>\u00a0c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn giao d\u1ecbch t\u1ea1i\u00a0<strong>th\u1eddi \u0111i\u1ec3m giao d\u1ecbch<\/strong>.<\/li>\n<li>N\u1ebfu theo h\u1ee3p \u0111\u1ed3ng thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o\u00a0<strong>gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/strong>\u00a0ho\u1eb7c c\u00e1c\u00a0<strong>kho\u1ea3n chi ph\u00ed<\/strong>\u00a0mua t\u1eeb nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c\u00a0<strong>thanh to\u00e1n ngay b\u1eb1ng ngo\u1ea1i t\u1ec7<\/strong>\u00a0th\u00ec t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0\u00a0<strong>t\u1ef7 gi\u00e1 mua<\/strong>\u00a0c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thanh to\u00e1n.<\/li>\n<\/ul>\n<p>B\u1ea3ng sau \u0111\u00e2y s\u1ebd so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf:<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\">Tr\u01b0\u1eddng h\u1ee3p<\/th>\n<th style=\"text-align: center;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/th>\n<th style=\"text-align: center;\">Th\u1eddi \u0111i\u1ec3m giao d\u1ecbch<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i thu<\/td>\n<td style=\"text-align: center;\">T\u1ef7 gi\u00e1 mua<\/td>\n<td style=\"text-align: center;\">Th\u1eddi \u0111i\u1ec3m giao d\u1ecbch<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed m\u00e0 ch\u01b0a thanh to\u00e1n ngay<\/td>\n<td style=\"text-align: center;\">T\u1ef7 gi\u00e1 b\u00e1n<\/td>\n<td style=\"text-align: center;\">Th\u1eddi \u0111i\u1ec3m giao d\u1ecbch<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed m\u00e0 thanh to\u00e1n ngay b\u1eb1ng ngo\u1ea1i t\u1ec7<\/p>\n<p>&nbsp;<\/td>\n<td style=\"text-align: center;\">T\u1ef7 gi\u00e1 mua<\/td>\n<td style=\"text-align: center;\">Th\u1eddi \u0111i\u1ec3m thanh to\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>C\u00e1ch th\u1ee9c k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh m\u1edbi<\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<strong>\u0110i\u1ec1u 47 Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC<\/strong>, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li>C\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf so v\u1edbi t\u1ef7 gi\u00e1 k\u00ea khai ban \u0111\u1ea7u<\/li>\n<li>C\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i do c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, ph\u1ea1m vi c\u00f4ng vi\u1ec7c, ti\u1ebfn \u0111\u1ed9 thanh to\u00e1n ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c<\/li>\n<li>C\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i do c\u00f3 s\u1ef1 sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai ban \u0111\u1ea7u<\/li>\n<\/ul>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i tr\u00ean\u00a0<strong>t\u1edd khai 01\/NTNN<\/strong>\u00a0v\u00e0\u00a0<strong>bi\u1ec3u m\u1eabu 01A\/NTNN<\/strong>\u00a0theo quy \u0111\u1ecbnh. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ghi r\u00f5 l\u00fd do k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 k\u00ea khai ban \u0111\u1ea7u, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n ph\u1ea3i ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i.<\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i trong\u00a0<strong>th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c<\/strong>\u00a0k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh s\u1ef1 ch\u00eanh l\u1ec7ch.<\/p>\n<blockquote><p>T\u00e0i li\u1ec7u: <a href=\"https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2023\/10\/CV4666_23102023TCT.pdf\">C\u00f4ng v\u0103n s\u1ed1 4666\/TCT-CS ng\u00e0y 23\/10\/2023<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i s\u1ebd gi\u1edbi thi\u1ec7u v\u1ec1\u00a0c\u00f4ng v\u0103n s\u1ed1 4666\/TCT-CS ng\u00e0y 23\/10\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf\u00a0v\u1ec1 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. B\u1ea1n s\u1ebd hi\u1ec3u \u0111\u01b0\u1ee3c: C\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh t\u1ef7 [&hellip;]<\/p>","protected":false},"author":2,"featured_media":997,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet-blog"],"_links":{"self":[{"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/posts\/995","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/comments?post=995"}],"version-history":[{"count":1,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/posts\/995\/revisions"}],"predecessor-version":[{"id":998,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/posts\/995\/revisions\/998"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/media\/997"}],"wp:attachment":[{"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/media?parent=995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/categories?post=995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/tags?post=995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}