{"id":11161,"date":"2015-08-26T23:03:13","date_gmt":"2015-08-26T23:03:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11161"},"modified":"2015-08-31T01:33:27","modified_gmt":"2015-08-31T01:33:27","slug":"khi-nao-doanh-nghiep-phai-lap-hop-dong-mua-ban-hang-hoa","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11161","title":{"rendered":"Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng ho\u00e1"},"content":{"rendered":"

\"Khi<\/h2>\n
Khi n\u00e0o m\u1ed9t giao d\u1ecbch kinh t\u1ebf th\u00ec ph\u1ea3i l\u1eadp h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n, c\u00f3 ph\u1ea3i c\u1ee9 xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 ph\u1ea3i k\u00e8m theo h\u1ee3p \u0111\u1ed3ng kh\u00f4ng? K\u1ebf to\u00e1n Centax<\/strong> <\/a>xin tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y trong b\u00e0i vi\u1ebft: \u00a0Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a<\/span><\/div>\n
\n

B\u1ed9 Lu\u1eadt d\u00e2n s\u1ef1 s\u1ed1 33\/2005\/QH11 <\/a><\/strong>t\u1ea1i \u0110i\u1ec1u 124 quy \u0111\u1ecbnh h\u00ecnh th\u1ee9c giao d\u1ecbch d\u00e2n s\u1ef1 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>1. Giao d\u1ecbch d\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng l\u1eddi n\u00f3i, b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c b\u1eb1ng h\u00e0nh vi c\u1ee5 th\u1ec3.<\/em><\/span><\/p>\n

Giao d\u1ecbch d\u00e2n s\u1ef1 th\u00f4ng qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch b\u1eb1ng v\u0103n b\u1ea3n.<\/em><\/span><\/p>\n

2. Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh giao d\u1ecbch d\u00e2n s\u1ef1 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n, ph\u1ea3i c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c, ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1eb7c xin ph\u00e9p th\u00ec ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh \u0111\u00f3.\u201d<\/em><\/span><\/p>\n

1. Lu\u1eadt th\u01b0\u01a1ng m\u1ea1i 2005<\/strong><\/span><\/h2>\n

Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i s\u1ed1 36\/2005\/QH11<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 24 quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a nh\u01b0 sau:<\/span><\/p>\n

\u0110i\u1ec1u\u00a024.\u00a0H\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a<\/em>\u201c<\/em><\/span><\/p>\n

1. H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng l\u1eddi n\u00f3i, b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp b\u1eb1ng h\u00e0nh vi c\u1ee5 th\u1ec3.<\/em><\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh v\u0103n b\u1ea3n th\u00ec ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh \u0111\u00f3.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 l\u1eadp theo c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span><\/p>\n

– V\u0103n b\u1ea3n.<\/span><\/p>\n

– L\u1eddi n\u00f3i.<\/span><\/p>\n

– Email.<\/span><\/p>\n

– C\u00e1c h\u00e0nh vi c\u1ee5 th\u1ec3 kh\u00e1c.<\/span><\/p>\n

2. Lu\u1eadt doanh nghi\u1ec7p 2014<\/strong><\/span><\/h2>\n

Lu\u1eadt doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13<\/a><\/strong>\u00a0ch\u1ec9 \u0111\u01b0a ra nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, v\u00e0 quy \u0111\u1ecbnh th\u1ea9m quy\u1ec1n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng c\u1ee7a doanh nghi\u1ec7p, m\u00e0 kh\u00f4ng quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c c\u1ee7a h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a<\/span><\/p>\n

Theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n, quy \u0111\u1ecbnh khi n\u00e0o vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a b\u1eaft bu\u1ed9c ph\u1ea3i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng theo h\u00ecnh th\u1ee9c n\u00e0o? B\u1eb1ng v\u0103n b\u1ea3n, b\u1eb1ng l\u1eddi n\u00f3i hay b\u1eb1ng h\u00e0nh vi c\u1ee5 th\u1ec3? Lu\u1eadt thu\u1ebf GTGT, TNDN c\u0169ng kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf b\u1eb1ng v\u0103n b\u1ea3n m\u00e0 ch\u1ec9 y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 khi x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN<\/span><\/p>\n

Vi\u1ec7c khi n\u00e0o c\u1ea7n ph\u1ea3i k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng theo h\u00ecnh th\u1ee9c n\u00e0o ho\u00e0n to\u00e0n ph\u1ee5 thu\u1ed9c v\u00e0o quan \u0111i\u1ec3m v\u00e0 y\u00eau c\u1ea7u c\u1ee7a m\u1ed7i b\u00ean tham gia giao d\u1ecbch. Ho\u1eb7c t\u00f9y thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u\u00a0qu\u1ea3n l\u00fd c\u1ee7a m\u1ed7i doanh nghi\u1ec7p m\u00e0 c\u00f3 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u1ea3i l\u1eadp h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n. H\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean s\u1ef1 th\u1ecfa thu\u1eadn v\u00e0 t\u1ef1 nguy\u1ec7n c\u1ee7a c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

T\u00f9y thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng doanh nghi\u1ec7p, ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng, m\u1ee9c \u00a0v\u1ed1n kinh doanh, ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng giao k\u1ebft, m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng trong doanh nghi\u1ec7p c\u1ee7a m\u00ecnh. Hi\u1ec7n nay, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, n\u00ean nh\u1eefng doanh nghi\u1ec7p nh\u1ecf th\u01b0\u1eddng quy \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tr tr\u1edf l\u00ean \u0111\u01b0\u1ee3c k\u00fd k\u1ebft b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

Tuy nhi\u00ean \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 ch\u00ednh \u0111\u00e1ng c\u1ee7a c\u00e1c b\u00ean, c\u00e1c doanh nghi\u1ec7p n\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf b\u1eb1ng v\u0103n b\u1ea3n, l\u00e0m c\u01a1 s\u1edf cho\u00a0doanh nghi\u1ec7p x\u1eed l\u00fd v\u00e0 b\u1ea3o v\u1ec7\u00a0quy\u1ec1n l\u1ee3i ch\u00ednh \u0111\u00e1ng c\u1ee7a m\u00ecnh khi m\u1ed9t b\u00ean tham gia vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

Nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf tr\u00ean, vi\u1ec7c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng mua b\u00e1n b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi gi\u00e1 tr\u1ecb bao nhi\u00eau, l\u00e0 t\u00f9y thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 quy \u0111\u1ecbnh c\u1ee7a t\u1eebng c\u00f4ng ty. V\u00ec th\u1ebf c\u00e1c doanh nghi\u1ec7p n\u00ean \u0111\u01b0a v\u00e0o Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a nh\u01b0:<\/span><\/p>\n

– Th\u1ea9m quy\u1ec1n k\u00fd h\u1ee3p \u0111\u1ed3ng ( Ng\u01b0\u1eddi n\u00e0o \u0111\u01b0\u1ee3c \u00a0k\u00fd)<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng c\u1ea7n l\u1eadp b\u1eb1ng v\u0103n b\u1ea3n ( H\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb t\u1ed1i thi\u1ec3u l\u00e0 bao nhi\u00eau th\u00ec ph\u1ea3i k\u00fd b\u1eb1ng v\u0103n b\u1ea3n)<\/span><\/p>\n

– Lo\u1ea1i h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf c\u1ea7n \u00a0l\u1eadp b\u1eb1ng v\u0103n b\u1ea3n ( H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a , H\u1ee3p \u0111\u1ed3ng mua TSC\u0110, H\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n c\u00f4ng vi\u1ec7c, H\u1ee3p \u0111\u1ed3ng s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean…)<\/span><\/p>\n

L\u01b0u \u00fd :<\/span><\/strong><\/p>\n