{"id":14503,"date":"2015-10-01T09:06:48","date_gmt":"2015-10-01T09:06:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14503"},"modified":"2015-10-01T15:08:37","modified_gmt":"2015-10-01T15:08:37","slug":"xu-ly-hoa-don-voi-don-vi-da-giai-the","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14503","title":{"rendered":"X\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u00e3 gi\u1ea3i th\u1ec3"},"content":{"rendered":"

\"X\u1eed<\/h2>\n

Doanh nghi\u1ec7p tr\u01b0\u1edbc khi gi\u1ea3i th\u1ec3 ph\u1ea3i h\u1ee7y to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n, sau \u0111\u00f3 m\u1edbi l\u00e0m c\u00f4ng v\u0103n g\u1eedi l\u00ean c\u01a1 quan ch\u1ee9c n\u0103ng xin \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 gi\u1ea3i th\u1ec3. C\u00f3 nhi\u1ec1u c\u00f4ng ty, sau khi gi\u1ea3i th\u1ec3 m\u1edbi gi\u1ea3i quy\u1ebft nh\u1eefng t\u00e0i s\u1ea3n t\u1ed3n t\u1ea1i. Khi \u0111\u00f3 c\u00f4ng ty kh\u00f4ng c\u00f2n h\u00f3a \u0111\u01a1n \u0111\u1ec3 xu\u1ea5t b\u00e1n nh\u1eefng t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0X\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u00e3 gi\u1ea3i th\u1ec3<\/span><\/p>\n

1. Doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh h\u1ee7y h\u00f3a \u0111\u01a1n khi ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 21 kho\u1ea3n 1 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c d\u1eebng s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

“1. T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf ho\u00e1 \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn ng\u01b0ng s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf (c\u00f2n g\u1ecdi l\u00e0 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf) ph\u1ea3i d\u1eebng vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u00f2n ch\u01b0a s\u1eed d\u1ee5ng.”<\/em><\/span><\/p>\n

\u0110i\u1ec1u 29 kho\u1ea3n 2 \u0111i\u1ec3m b Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n ng\u01b0ng s\u1eed d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 ho\u00e1 \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n hu\u1ef7 ho\u00e1 \u0111\u01a1n. Th\u1eddi h\u1ea1n hu\u1ef7 ho\u00e1 \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ba m\u01b0\u01a1i (30) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u00f4ng b\u00e1o do th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf), t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n, th\u1eddi h\u1ea1n hu\u1ef7 ho\u00e1 \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 m\u01b0\u1eddi (10) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c t\u1eeb ng\u00e0y t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n \u0111\u00e3 m\u1ea5t.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c xin gi\u1ea3i th\u1ec3, ph\u1ea3i l\u00e0m B\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ea7n cu\u1ed1i, sau \u0111\u00f3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ee7y h\u00f3a \u0111\u01a1n. Nh\u1eefng h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u00f2n ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd, s\u1ebd kh\u00f4ng c\u00f2n h\u00f3a \u0111\u01a1n \u0111\u1ec3 xu\u1ea5t b\u00e1n.<\/span><\/p>\n

2. X\u1eed l\u00fd v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 gi\u1ea3i th\u1ec3, nh\u01b0ng c\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 13 kho\u1ea3n 2 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb cho nh\u1eefng doanh nghi\u1ec7p sau khi \u0111\u00e3 gi\u1ea3i th\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p sau khi \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u00e3 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c\u00f3 ho\u00e1 \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p ho\u00e1 \u0111\u01a1n l\u1ebb l\u00e0 lo\u1ea1i ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, khi gi\u1ea3i th\u1ec3, doanh nghi\u1ec7p \u0111\u00e3 h\u1ee7y to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n, th\u00ec:<\/span><\/p>\n