{"id":14482,"date":"2015-10-01T08:45:25","date_gmt":"2015-10-01T08:45:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14482"},"modified":"2015-10-04T01:08:03","modified_gmt":"2015-10-04T01:08:03","slug":"thue-gia-tri-gia-tang-dau-vao-doi-voi-truong-hop-hoa-don-ban-hang-xuat-truoc-ngay-nhan-hoa-don-mua-hang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14482","title":{"rendered":"Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng xu\u1ea5t tr\u01b0\u1edbc ng\u00e0y nh\u1eadn h\u00f3a \u0111\u01a1n mua h\u00e0ng"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-14508\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-gi\u00e1-tr\u1ecb-gia-t\u0103ng-\u0111\u1ea7u-v\u00e0o-\u0111\u1ed1i-v\u1edbi-tr\u01b0\u1eddng-h\u1ee3p-h\u00f3a-\u0111\u01a1n-b\u00e1n-h\u00e0ng-xu\u1ea5t-tr\u01b0\u1edbc-ng\u00e0y-nh\u1eadn-h\u00f3a-\u0111\u01a1n-mua-h\u00e0ng-\u1ea3nh-ch\u00ednh-300x175.jpg\" alt=\"Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng xu\u1ea5t tr\u01b0\u1edbc ng\u00e0y nh\u1eadn h\u00f3a \u0111\u01a1n mua h\u00e0ng - \u1ea3nh ch\u00ednh\" width=\"215\" height=\"126\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-gi\u00e1-tr\u1ecb-gia-t\u0103ng-\u0111\u1ea7u-v\u00e0o-\u0111\u1ed1i-v\u1edbi-tr\u01b0\u1eddng-h\u1ee3p-h\u00f3a-\u0111\u01a1n-b\u00e1n-h\u00e0ng-xu\u1ea5t-tr\u01b0\u1edbc-ng\u00e0y-nh\u1eadn-h\u00f3a-\u0111\u01a1n-mua-h\u00e0ng-\u1ea3nh-ch\u00ednh-300x175.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-gi\u00e1-tr\u1ecb-gia-t\u0103ng-\u0111\u1ea7u-v\u00e0o-\u0111\u1ed1i-v\u1edbi-tr\u01b0\u1eddng-h\u1ee3p-h\u00f3a-\u0111\u01a1n-b\u00e1n-h\u00e0ng-xu\u1ea5t-tr\u01b0\u1edbc-ng\u00e0y-nh\u1eadn-h\u00f3a-\u0111\u01a1n-mua-h\u00e0ng-\u1ea3nh-ch\u00ednh.jpg 675w\" sizes=\"(max-width: 215px) 100vw, 215px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">R\u1ea5t nhi\u1ec1u tranh c\u00e3i, nhi\u1ec1u di\u1ec5n \u0111\u00e0n v\u1ec1 v\u1ea5n \u0111\u1ec1 m\u00e0 c\u00e1c b\u1ea1n k\u1ebf to\u00e1n hay g\u1ecdi l\u00e0: &#8220;H\u00e0ng v\u1ec1 tr\u01b0\u1edbc, h\u00f3a \u0111\u01a1n v\u1ec1 sau&#8221;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u1ebf n\u00e0o,\u00a0B\u00ean mua v\u00e0 b\u00ean b\u00e1n\u00a0\u0111\u00e3 vi ph\u1ea1m quy\u00a0\u0111\u1ecbnh g\u00ec? B\u00e0i vi\u1ebft n\u00e0y <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n vi\u1ec7c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT\u00a0\u0111\u1ea7u v\u00e0o tr\u01b0\u1eddng h\u1ee3p h\u00f3a\u00a0\u0111\u01a1n b\u00e1n h\u00e0ng xu\u1ea5t tr\u01b0\u1edbc ng\u00e0y nh\u1eadn h\u00f3a\u00a0\u0111\u01a1n mua h\u00e0ng.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Quy\u00a0\u0111\u1ecbnh l\u1eadp h\u00f3a\u00a0\u0111\u01a1n<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 7a\u00a0\u0110i\u1ec1u 3 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> s\u1eeda\u00a0\u0111\u1ed5i b\u1ed5 sung\u00a0\u0111i\u1ec3m b, Kho\u1ea3n 1,\u00a0\u0110i\u1ec1u 16 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> v\u1ec1 h\u00f3a\u00a0\u0111\u01a1n b\u00e1n h\u00e0ng cung\u00a0\u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8221; 7. S\u1eeda\u00a0\u0111\u1ed5i, b\u1ed5 sung\u00a0\u0110i\u1ec1u 16 nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>a) S\u1eeda\u00a0\u0111\u1ed5i, b\u1ed5 sung\u00a0\u0111i\u1ec3m b Kho\u1ea3n 1\u00a0\u0110i\u1ec1u 16 (\u0111\u00e3\u00a0\u0111\u01b0\u1ee3c s\u1eeda\u00a0\u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3\u00a0\u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8221; b) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a\u00a0\u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng\u00a0\u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao\u00a0\u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9\u00a0\u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t)&#8221;.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 2a,\u00a0\u0110i\u1ec1u 16 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> quy\u00a0\u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1eadp h\u00f3a\u00a0\u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8221; 2. C\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a\u00a0\u0111\u01a1n\u00a0<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>a) Ti\u00eau th\u1ee9c &#8220;ng\u00e0y th\u00e1ng n\u0103m&#8221; l\u1eadp h\u00f3a\u00a0\u0111\u01a1n<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Ng\u00e0y l\u1eadp h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi\u00a0\u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t\u00a0\u0111\u00e3 thu\u00a0\u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu\u00a0\u0111<\/em><em>\u01b0\u1ee3c ti\u1ec1n&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 3\u00a0\u0110i\u1ec1u 11 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-102014tt-btc-huong-dan-xu-phat-vi-pham-hve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 10\/2014\/TT-BTC<\/a> quy\u00a0\u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m khi l\u1eadp h\u00f3a\u00a0\u0111\u01a1n kh\u00f4ng\u00a0\u0111\u00fang th\u1eddi\u00a0\u0111i\u1ec3m nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8221;\u00a03. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>a) L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>a.1) Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m kh\u00f4ng d\u1eabn \u0111\u1ebfn ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec ph\u1ea1t ti\u1ec1n \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung h\u00ecnh ph\u1ea1t.<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>V\u00ed d\u1ee5: C\u00f4ng ty C giao h\u00e0ng cho kh\u00e1ch h\u00e0ng v\u00e0o ng\u00e0y 01\/3\/2014 (c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu xu\u1ea5t kho c\u1ee7a C\u00f4ng ty C), nh\u01b0ng \u0111\u1ebfn ng\u00e0y 03\/3\/2014 C\u00f4ng ty C m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng. Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 tr\u00ean l\u00e0 kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m nh\u01b0ng C\u00f4ng ty C \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a th\u00e1ng 3\/2014 n\u00ean C\u00f4ng ty C b\u1ecb x\u1eed ph\u1ea1t \u1edf m\u1ee9c 4.000.000 \u0111\u1ed3ng (do kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9).<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>a.2) Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00e1c l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh&#8230;.&#8221;<\/em><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. K\u1ebft lu\u1eadn<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u0103n c\u1ee9 c\u00e1c quy\u00a0\u0111\u1ecbnh tr\u00ean, th\u00ec:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Khi giao h\u00e0ng b\u00ean b\u00e1n ph\u1ea3i xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n giao cho b\u00ean mua\u00a0theo\u00a0\u0111\u00fang quy\u00a0\u0111\u1ecbnh\u00a0\u0111\u1ec3 b\u00ean mua nh\u1eadp kho k\u00ea khai thu\u1ebf GTGT\u00a0\u0111\u1ea7u v\u00e0o, sau\u00a0\u0111\u00f3 n\u1ebfu b\u00ean mua b\u00e1n h\u00e0ng h\u00f3a th\u00ec xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111\u1ea7u ra v\u00e0 n\u1ed9p thu\u1ebf theo quy\u00a0\u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n giao h\u00e0ng ch\u1ec9 c\u00f3 phi\u1ebfu xu\u1ea5t kho ch\u01b0a xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n cho b\u00ean mua th\u00ec b\u00ean b\u00e1n\u00a0\u0111\u00e3 vi ph\u1ea1m v\u1ec1 vi\u1ec7c xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n kh\u00f4ng\u00a0\u0111\u00fang th\u1eddi\u00a0\u0111i\u1ec3m s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. \u0110\u1ed3ng th\u1eddi, khi nh\u1eadn h\u00e0ng b\u00ean mua kh\u00f4ng y\u00eau c\u1ea7u b\u00ean b\u00e1n xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n, sau\u00a0\u0111\u00f3 xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n b\u00e1n l\u00f4 h\u00e0ng n\u00e0y n\u00ean b\u00ean mua c\u0169ng vi ph\u1ea1m v\u1ec1 h\u00f3a\u00a0\u0111\u01a1n ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e2u h\u1ecfi\u00a0\u0111\u1eb7t ra khi b\u00e1n h\u00e0ng h\u00f3a\u00a0t\u1ea1i th\u1eddi\u00a0\u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a cho b\u00ean\u00a0mua, b\u00ean\u00a0b\u00e1n kh\u00f4ng xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n m\u00e0 ch\u1ec9 xu\u1ea5t phi\u1ebfu xu\u1ea5t kho, sau khi b\u00ean mua xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a\u00a0\u0111\u00e3 mua c\u1ee7a b\u00ean b\u00e1n th\u00ec b\u00ean b\u00e1n m\u1edbi xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n cho b\u00ean mua khi \u0111\u00f3 b\u00ean mua c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN hay kh\u00f4ng? M\u1eddi b\u1ea1n tham kh\u1ea3o <strong><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-1604ct-ttht-ke-khai-khau-tru-thue-gia-tri-gia-tang-dau-vao-truong-hop-hoa-don-ban-hang-xuat-truoc-ngay-nhan-hoa-don-mua-hang\/\" target=\"_blank\">C\u00f4ng v\u0103n s\u1ed1 1604\/CT-TTHT<\/a><\/strong> c\u1ee7a C\u1ee5c thu\u1ebf t\u1ec9nh Long An tr\u1ea3 l\u1eddi c\u00f4ng ty TNHH OHTA Vi\u1ec7t Nam d\u01b0\u1edbi\u00a0\u0111\u00e2y:<\/span><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter  wp-image-14504\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-gi\u00e1-tr\u1ecb-gia-t\u0103ng-\u0111\u1ea7u-v\u00e0o-\u0111\u1ed1i-v\u1edbi-tr\u01b0\u1eddng-h\u1ee3p-h\u00f3a-\u0111\u01a1n-b\u00e1n-h\u00e0ng-xu\u1ea5t-tr\u01b0\u1edbc-ng\u00e0y-nh\u1eadn-h\u00f3a-\u0111\u01a1n-mua-h\u00e0ng-\u1ea3nh-11.jpg\" alt=\"Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng xu\u1ea5t tr\u01b0\u1edbc ng\u00e0y nh\u1eadn h\u00f3a \u0111\u01a1n mua h\u00e0ng - \u1ea3nh 1\" width=\"589\" height=\"1676\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-gi\u00e1-tr\u1ecb-gia-t\u0103ng-\u0111\u1ea7u-v\u00e0o-\u0111\u1ed1i-v\u1edbi-tr\u01b0\u1eddng-h\u1ee3p-h\u00f3a-\u0111\u01a1n-b\u00e1n-h\u00e0ng-xu\u1ea5t-tr\u01b0\u1edbc-ng\u00e0y-nh\u1eadn-h\u00f3a-\u0111\u01a1n-mua-h\u00e0ng-\u1ea3nh-11.jpg 916w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-gi\u00e1-tr\u1ecb-gia-t\u0103ng-\u0111\u1ea7u-v\u00e0o-\u0111\u1ed1i-v\u1edbi-tr\u01b0\u1eddng-h\u1ee3p-h\u00f3a-\u0111\u01a1n-b\u00e1n-h\u00e0ng-xu\u1ea5t-tr\u01b0\u1edbc-ng\u00e0y-nh\u1eadn-h\u00f3a-\u0111\u01a1n-mua-h\u00e0ng-\u1ea3nh-11-105x300.jpg 105w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-gi\u00e1-tr\u1ecb-gia-t\u0103ng-\u0111\u1ea7u-v\u00e0o-\u0111\u1ed1i-v\u1edbi-tr\u01b0\u1eddng-h\u1ee3p-h\u00f3a-\u0111\u01a1n-b\u00e1n-h\u00e0ng-xu\u1ea5t-tr\u01b0\u1edbc-ng\u00e0y-nh\u1eadn-h\u00f3a-\u0111\u01a1n-mua-h\u00e0ng-\u1ea3nh-11-360x1024.jpg 360w\" sizes=\"(max-width: 589px) 100vw, 589px\" \/><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"color: #ff0000;\">L\u01b0u \u00fd:<\/span><\/strong> \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ee7a C\u1ee5c thu\u1ebf Long an \u0111\u1ed1i v\u1edbi c\u00f4ng ty OHTK, \u00a0c\u00e1c doanh nghi\u1ec7p kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i, c\u00f3 th\u1ec3 v\u1eabn c\u00f3 r\u1ee7i ro v\u00ec t\u00ednh ph\u00e1p l\u00fd c\u1ee7a v\u0103n b\u1ea3n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gia-tri-gia-tang\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/6599\/\">Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-hoan-thue-gia-tri-gia-tang-voi-du-an-dau-tu\/\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-gia-tri-gia-tang-theo-phuong-phap-truc-tiep-tren-doanh-thu\/\">C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-thue-gia-tri-gia-tang-phai-nop-tk-3331\/\">C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p \u2013 TK 3331<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khi b\u00e1n h\u00e0ng h\u00f3a t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a cho b\u00ean mua, b\u00ean b\u00e1n kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e0 ch\u1ec9 xu\u1ea5t phi\u1ebfu xu\u1ea5t kho, sau khi b\u00ean mua xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a \u0111\u00e3 mua c\u1ee7a b\u00ean b\u00e1n th\u00ec b\u00ean b\u00e1n m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n cho b\u00ean mua khi \u0111\u00f3 khi \u0111\u00f3 b\u00ean mua c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN hay kh\u00f4ng? B\u00ean mua v\u00e0 b\u00ean b\u00e1n \u0111\u00e3 vi ph\u1ea1m quy \u0111\u1ecbnh g\u00ec?<\/p>\n","protected":false},"author":7,"featured_media":14608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1806],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14482"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14482"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14482\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14608"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14482"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}