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Cch k khai thu GTGT chit khu thng miHng dn cch k khai thu GTGT chit khu thng mi theo Cng vn S 9794/CT-TTHT v Thng t s 06/2012/TT-BTC ca B ti chnh1. Nhng trng hp vit ha n chit khu thng miTheo khon 22 iu 7 Mc I chng IIThng t s 06/2012/TT-BTCngy 11/01/2012 ca B Ti chnh hng dn v thu Gi tr gia tng (GTGT):Trng hp 1: C s kinh doanh p dng hnh thc gim gi bn, chit khu thng mi dnh cho khch hng (nu c) thgi tnh thu GTGT l gi bn gim, chit khu thng midnh cho khch hng.Trng hp 2: Trng hp Cng ty mua hng nhiu ln,ngi bn c chng trnh chit khu thng mi do mua t c doanh s nht nh, khon chit khu thng mi c tr trn ha n vo k bn hng ln sau hoc k bn hng cui cng,th s tin chit khu ca cc ha n mua ln trc c iu chnh gim trn ha n mua ln k tip hoc ln sau cng,Trng hp 3: Trng hp Cng ty mua hng nhiu ln,ngi bn c chng trnh gim gi, chit khu thng mi do mua t c doanh s nht nh, s tin gim gi, chit khu c lp khi kt thc chng trnh (k) gim gi, chit khu hng bn th ngi bn clp ho n iu chnh km bng k cc s ha n cn iu chnh, s tin, tin thu iu chnh.Ngoi ra cc bn c th xem thm:Cch vit ha n chit khu thng mi2. Hng dn cch k khai thu chit khu thng miTheocng vn S 9794/CT-TTHTngy 14/12/2012 ca CC THU TP. H CH MINH hng dn k khai thu GTGT Chit khu thng mi:Trng hp 1: Cc bn k khai theo cc ha n GTGT thng thng.Trng hp 2: Cng tykhng c ghi mtrn Bng k u vo hoc u ra ca k lp ha n gim tr chit khuhoc iu chnh li thuu vo hoc u ra ca cc k k khai thu GTGT ca cc ha n mua hng v bn hng ln trc c chit khu.Trng hp 3:+ Cn c vo ha n iu chnh: Cng ty bn raghi m vo bng k u vo mu 01-1/GTGTca thng hoc qu xut ha n iu chnh. Cng ty mua voghi m vo bng k u vo mu 01-2/GTGTca thnghoc qunhn ha n iu chnh.
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