{"id":14858,"date":"2015-10-03T11:28:39","date_gmt":"2015-10-03T11:28:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14858"},"modified":"2015-10-08T02:10:39","modified_gmt":"2015-10-08T02:10:39","slug":"huong-dan-cach-lap-bao-cao-tinh-hinh-su-dung-hoa-don-ma%cc%83u-bc26-a-tren-htkk","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14858","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n M\u1eabu BC26-A tr\u00ean HTKK"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-15135\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/H\u01b0\u1edbng-d\u1eabn-c\u00e1ch-l\u1eadp-b\u00e1o-c\u00e1o-t\u00ecnh-h\u00ecnh-s\u1eed-d\u1ee5ng-h\u00f3a-\u0111\u01a1n-M\u1eabu-BC26-A-tr\u00ean-HTKK-\u1ea3nh-ch\u00ednh-300x225.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n M\u1eabu BC26-A tr\u00ean HTKK - \u1ea3nh ch\u00ednh\" width=\"201\" height=\"150\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/H\u01b0\u1edbng-d\u1eabn-c\u00e1ch-l\u1eadp-b\u00e1o-c\u00e1o-t\u00ecnh-h\u00ecnh-s\u1eed-d\u1ee5ng-h\u00f3a-\u0111\u01a1n-M\u1eabu-BC26-A-tr\u00ean-HTKK-\u1ea3nh-ch\u00ednh-300x225.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/H\u01b0\u1edbng-d\u1eabn-c\u00e1ch-l\u1eadp-b\u00e1o-c\u00e1o-t\u00ecnh-h\u00ecnh-s\u1eed-d\u1ee5ng-h\u00f3a-\u0111\u01a1n-M\u1eabu-BC26-A-tr\u00ean-HTKK-\u1ea3nh-ch\u00ednh.jpg 480w\" sizes=\"(max-width: 201px) 100vw, 201px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng qu\u00fd, th\u00e1ng c\u00e1c DN ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u1ed9p cho c\u01a1 quan thu\u1ebf. C\u00e1ch k\u00ea khai v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:\u00a0H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n M\u00e2\u0303u BC26-A tr\u00ean HTKK<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. Nh\u1eefng \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 5<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\" target=\"_blank\"> Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i kh\u1ed5 th\u1ee9 hai \u0110i\u1ec1u 27 <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> nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u201c<em>Ri\u00eang doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf thu\u1ed9c di\u1ec7n mua ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.<\/em>\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec :<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng. Ri\u00eang nh\u1eefng \u0111\u01a1n v\u1ecb r\u1ee7i ro v\u1ec1 thu\u1ebf cao ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, v\u1eabn ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. T\u1ea1i B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (=0)<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Q\u00fay l\u00e0:<\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Qu\u00fd I\u00a0n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y\u00a030\/4;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Qu\u00fd II\u00a0n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y\u00a0\u00a030\/7,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Qu\u00fd III\u00a0n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y\u00a030\/10<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Qu\u00fd IV\u00a0n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y\u00a030\/01 c\u1ee7a n\u0103m sau.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft :\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thoi-han-nop-bao-cao-tinh-hinh-su-dung-hoa-don-va-muc-phat-khi-nop-cham-sai-bao-cao\/\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 m\u1ee9c ph\u1ea1t khi n\u1ed9p ch\u1eadm, sai b\u00e1o c\u00e1<\/a><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">3. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; \u0110\u1eb7ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m HTKK thu\u1ebf (t\u1ea3i v\u1ec1 t\u1ea1i \u0111\u00e2y: <strong>Ph\u1ea7n m\u1ec1m HTKK m\u1edbi nh\u1ea5t<\/strong>)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; V\u00e0o<strong>\u00a0HTKK\u00a0<\/strong>\u00a0ch\u1ecdn\u00a0<strong>\u201cK\u00ea khai\u201d,<\/strong>\u00a0ch\u1ecdn \u00a0<strong>\u201cHo\u00e1 \u0111\u01a1n\u201d,\u00a0<\/strong>ch\u1ecdn<strong>\u00a0\u201c<strong>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (BC26\/AC)<\/strong>\u201d.\u00a0<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u1ea7n m\u1ec1m s\u1ebd cho b\u1ea1n c\u1eeda s\u1ed5\u00a0\u0111\u1ec3 b\u1ea1n l\u1ef1a ch\u1ecdn khai th\u00e1ng ho\u1eb7c khai qu\u00fd:<img decoding=\"async\" loading=\"lazy\" class=\" size-full wp-image-14943 aligncenter\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/KK-H\u0110.png\" alt=\"KK H\u0110\" width=\"334\" height=\"243\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/KK-H\u0110.png 334w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/KK-H\u0110-300x218.png 300w\" sizes=\"(max-width: 334px) 100vw, 334px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u00a0\u201cK\u1ef3 b\u00e1o c\u00e1o\u201d <\/strong>m\u1eb7c \u0111\u1ecbnh s\u1ebd l\u00e0 qu\u00fd hi\u1ec7n t\u1ea1i. N\u1ebfu b\u1ea1n k\u00ea khai qu\u00fd ,\u00a0Ch\u1ecdn &#8221; \u0110\u1ed3ng \u00fd &#8220;,\u00a0Ph\u1ea7n m\u1ec1m s\u1ebd m\u1edf ra c\u1eeda s\u1ed5 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter  wp-image-14944\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/BCSDH\u0110.png\" alt=\"BCSDH\u0110\" width=\"810\" height=\"299\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/BCSDH\u0110.png 1640w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/BCSDH\u0110-300x111.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/BCSDH\u0110-1024x378.png 1024w\" sizes=\"(max-width: 810px) 100vw, 810px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u00f4\u0323t M\u00e3 lo\u1ea1i h\u00f3a \u0111\u01a1n: <\/strong>Ch\u1ecdn lo\u1ea1i h\u00f3a \u0111\u01a1n m\u00e0 b\u1ea1n mu\u1ed1n b\u00e1o c\u00e1o<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>VD:\u00a0<\/strong>N\u00ea\u0301u DN ba\u0323n\u00a0s\u1eed d\u1ee5ng <u>h\u00f3a \u0111\u01a1n GTGT <\/u>th\u00ec b\u1ea1n Ch\u1ecdn <strong>\u201c01GTKT\u201d<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u1ec9 ti\u00eau 2: T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n:<\/strong> Kh\u00f4ng c\u1ea7n ph\u1ea3i nh\u1eadp (V\u00ec khi b\u1ea1n ch\u1ecdn \u1edf c\u1ed9t \u201c<strong>M\u00e3 lo\u1ea1i h\u00f3a \u0111\u01a1n<\/strong>\u201d ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng nh\u1ea3y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Chi ti\u00eau 3: K\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n:<\/strong> C\u00e1c b\u1ea1n nh\u1eadp theo m\u1eabu tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a DN b\u1ea1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>VD:<\/strong> <strong>01GTKT3\/001<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u1ec9 ti\u00eau 4: K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n: <\/strong>L\u00e0 k\u00fd hi\u1ec7u tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a DN b\u1ea1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u00a0VD: AA<\/strong><strong>\/15P<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u1ed9t S\u1ed1 t\u1ed3n \u0111\u1ea7u k\u1ef3, mua\/ ph\u00e1t h\u00e0nh trong k\u1ef3:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; N\u1ebfu l\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean th\u00ec c\u00e1c b\u1ea1n t\u1ef1 nh\u1eadp s\u1ed1 t\u1ed3n \u0111\u1ea7u k\u1ef3 c\u1ee7a k\u1ef3 \u0111\u1ea7u, t\u1eeb k\u1ef3 th\u1ee9 2 tr\u1edf \u0111i th\u00ec \u1ee9ng d\u1ee5ng s\u1ebd t\u1ef1 chuy\u1ec3n s\u1ed1 t\u1ed3n cu\u1ed1i k\u1ef3 c\u1ee7a k\u1ef3 tr\u01b0\u1edbc l\u00ean, cho ph\u00e9p s\u1eeda.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u1ec9 ti\u00eau 5 (T\u1ed5ng s\u1ed1):<\/strong>\u00a0Kh\u00f4ng c\u1ea7n ph\u1ea3i nh\u1eadp (Ph\u1ea7n m\u1ec1m t\u1ef1 t\u00ednh)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u1ec9 ti\u00eau 6, 7 (S\u00f4\u0301 t\u00f4\u0300n \u0111\u00e2\u0300u ky\u0300): T\u01b0\u0300 s\u00f4\u0301 &#8211; \u0110\u00ea\u0301n s\u00f4\u0301:\u00a0<\/strong>Nh\u1eadp d\u1ea1ng s\u1ed1<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #000000;\"><strong>VD:<\/strong> \u0110\u00e2\u0300u ky\u0300 DN ba\u0323n t\u00f4\u0300n 439 s\u00f4\u0301 hoa\u0301 \u0111\u01a1n. S\u00f4\u0301 \u0111\u00e2\u0300u ti\u00ean la\u0300 0000050\u00a0<\/span>\u0111\u00ea\u0301n 0000500<span style=\"color: #000000;\">. Thi\u0300 ba\u0323n nh\u00e2\u0323p va\u0300o <strong>Chi\u0309 ti\u00eau [6] : <\/strong><\/span><strong>0000050 . <\/strong><strong>C<\/strong><strong>hi\u0309 ti\u00eau [7]\u00a00000500<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u1ec9 ti\u00eau 8, 9 (S\u00f4\u0301 mua\/ pha\u0301t ha\u0300nh trong ky\u0300): T\u01b0\u0300 s\u00f4\u0301\u00a0<\/strong><strong>&#8211; \u0110\u00ea\u0301n s\u00f4\u0301:\u00a0<\/strong>Nh\u1eadp d\u1ea1ng s\u1ed1 c\u1ee7a s\u1ed1\u00a0ho\u00e1\u00a0\u0111\u01a1n\u00a0\u0111\u00e3 ph\u00e1t h\u00e0nh ho\u1eb7c mua trong k\u1ef3<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #000000;\"><strong>VD:<\/strong>\u00a0Trong quy\u0301 4\/2014 DN ba\u0323n th\u00f4ng ba\u0301o pha\u0301t ha\u0300nh 100 s\u00f4\u0301 hoa\u0301 \u0111\u01a1n. S\u00f4\u0301 \u0111\u00e2\u0300u ti\u00ean la\u0300 0000501 \u0111\u00ea\u0301n 0000600. Thi\u0300 ba\u0323n nh\u00e2\u0323p va\u0300o <strong>Chi\u0309 ti\u00eau [8] :\u00a0<\/strong><\/span><strong>0000501<span style=\"color: #000000;\">\u00a0. Chi\u0309 ti\u00eau [9]:\u00a0<\/span>0000600<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u1ed9t s\u1eed d\u1ee5ng, x\u00f3a b\u1ecf, m\u1ea5t, h\u1ee7y trong k\u1ef3:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u1ec9 ti\u00eau 10, 11, 12:<\/strong> Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u00e2\u0323p nh\u00e2\u0323t (Kh\u00f4ng pha\u0309i nh\u00e2\u0323p).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u1ec9 ti\u00eau 13: S\u1ed1 l\u01b0\u1ee3ng \u0111\u00e3 s\u1eed d\u1ee5ng: <\/strong>Trong k\u1ef3 c\u00e1c b\u1ea1n s\u1eed d\u1ee5ng bao nhi\u00eau th\u00ec nh\u1eadp v\u00e0o s\u1ed1 l\u01b0\u1ee3ng\u00a0\u0111\u00e3 s\u1eed d\u1ee5ng<\/span><\/p>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><em><strong>Chu\u0301 y\u0301:<\/strong> \u0110\u00e2y la\u0300 t\u00f4\u0309ng s\u00f4\u0301 ca\u0301c hoa\u0301 \u0111\u01a1n \u0111a\u0303 s\u01b0\u0309 du\u0323ng (Kh\u00f4ng bao g\u00f4\u0300m ca\u0301c hoa\u0301 \u0111\u01a1n xoa\u0301 bo\u0309, m\u00e2\u0301t, huy\u0309)<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>VD:<\/strong>\u00a0Trong quy\u0301 4\/2014 c\u00e1c b\u1ea1n s\u1eed d\u1ee5ng t\u00f4\u0309ng c\u00f4\u0323ng 12 h\u00f3a \u0111\u01a1n, nh\u01b0ng trong \u0111o\u0301 2 hoa\u0301 \u0111\u01a1n vi\u00ea\u0301t sai pha\u0309i ga\u0323ch bo\u0309 th\u00ec nh\u00e2\u0323p va\u0300o Chi\u0309 ti\u00eau na\u0300y: 10<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u1ec9 ti\u00eau 14, 16, 18: S\u1ed1 l\u01b0\u1ee3ng: <\/strong>Kh\u00f4ng pha\u0309i nh\u00e2\u0323p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u1ec9 ti\u00eau 15, 17, 19: S\u1ed1:<\/strong> C\u00e1c b\u1ea1n nh\u1eadp &#8220;<strong>S\u1ed1 h\u00f3a \u0111\u01a1n&#8221;<\/strong> x\u00f3a b\u1ecf, m\u1ea5t, h\u1ee7y. \u00a0C\u00e1c s\u1ed1 n\u00e0y \u00a0l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a ho\u00e1 \u0111\u01a1n,\u00a0n\u1eb1m trong kho\u1ea3ng ch\u1ec9 ti\u00eau {[10], [11]}, \u00a0kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00f9ng nhau.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>VD:<\/strong> Trong quy\u0301 4\/2014 ba\u0323n vi\u00ea\u0301t sai hoa\u0301 \u0111\u01a1n s\u00f4\u0301 0000051, 0000052 va\u0300 pha\u0309i l\u00e2\u0323p bi\u00ean ba\u0309n thu h\u00f4\u0300i 2 hoa\u0301 \u0111\u01a1n \u0111o\u0301. Ba\u0323n nh\u00e2\u0323p va\u0300o <strong>Chi\u0309 ti\u00eau [15] (Xoa\u0301 bo\u0309):<\/strong>\u00a0<b>51;52<\/b><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">a. N\u1ebfu trong k\u1ef3 c\u00e1c b\u1ea1n x\u00f3a b\u1ecf, m\u1ea5t, h\u1ee7y nhi\u1ec1u h\u00f3a \u0111\u01a1n nh\u01b0ng c\u00e1c s\u1ed1 n\u00e0y <u>kh\u00f4ng li\u00ean ti\u1ebfp<\/u> th\u00ec c\u00e1c b\u1ea1n ph\u1ea3i vi\u1ebft d\u1ea5u CH\u00c2\u0301M PH\u00c2\u0309Y\u00a0<strong>(;) <\/strong>v\u00e0o gi\u1eefa c\u00e1c s\u1ed1.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><strong>VD:\u00a0<\/strong><\/em><strong>51;52<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">b. N\u1ebfu l\u00e0 c\u00e1c <u>s\u1ed1 li\u00ean ti\u1ebfp<\/u>\u00a0nhau th\u00ec k\u00ea khai d\u01b0\u1edbi d\u1ea1ng kho\u1ea3ng v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u tr\u1eeb\u00a0<strong>(-)<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>VD:<\/strong> <strong>51-55<\/strong>\u00a0(5 s\u1ed1 li\u1ec1n)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u00fa \u00fd: <\/strong>C\u00e1c b\u1ea1n c\u1ea7n\u00a0ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c \u0111\u00e2u l\u00e0 <strong>H\u1ee6Y,<\/strong> \u0111\u00e2u l\u00e0 <strong>X\u00d3A B\u1ece<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>H\u1ee6Y:<\/strong> l\u00e0 nh\u1eefng H\u0110 m\u00e0 in sai ph\u1ea3i h\u1ee7y ho\u1eb7c nh\u1eefng H\u0110 m\u00e0 DN kh\u00f4ng d\u00f9ng n\u1eefa ph\u1ea3i h\u1ee7y (y\u00eau c\u1ea7u c\u00f3 bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n, th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n, th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>X\u00d3A B\u1ece:<\/strong> l\u00e0 hoa\u0301 \u0111\u01a1n vi\u1ebft sai g\u1ea1ch ch\u00e9o 3 li\u00ean, h\u00f3a \u0111\u01a1n vi\u1ebft sai \u0111\u00e3 x\u00e9 kh\u1ecfi cu\u1ed1ng v\u00e0 c\u00f3 bi\u00ean b\u1ea3n thu h\u1ed3i. (<em>Hoa\u0301 \u0111\u01a1n vi\u00ea\u0301t sai kh\u00f4ng \u0111\u01b0\u01a1\u0323c huy\u0309, chi\u0309 l\u00e2\u0323p bi\u00ean ba\u0309n thu h\u00f4\u0300i ho\u0103\u0323c l\u00e2\u0323p bi\u00ean ba\u0309n \u0111i\u00ea\u0300u chi\u0309nh<\/em>)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u00ea\u0301t xem ta\u0323i \u0111\u00e2y:\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/phan-biet-giua-huy-va-xoa-bo-hoa-don\/\">Ph\u00e2n bi\u1ec7t x\u00f3a b\u1ecf v\u00e0 h\u1ee7y h\u00f3a \u0111\u01a1n\u00a0<\/a><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>T\u1ed3n cu\u1ed1i k\u1ef3:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u00e1c ch\u1ec9 ti\u00eau: 20, 21, 22<\/strong><strong>:<\/strong> S\u1ebd t\u1ef1 \u0111\u1ed9ng c\u00e2\u0323p nh\u00e2\u0323t.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #ff0000;\">L\u01b0u\u00a0\u00fd :<\/span><\/strong> Ch\u1ec9 k\u00ea khai nh\u1eefng c\u1ed9t c\u00f3 v\u00f2ng\u00a0\u0111\u1ecf trong h\u00ecnh tr\u00ean ( Th\u00eam\u00a0c\u1ed9t hu\u1ef7 ho\u1eb7c m\u1ea5t, n\u1ebfu c\u00f3)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u:<\/strong> Nh\u1eadp ki\u1ec3u text<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt: <\/strong>Nh\u1eadp t\u00ean gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ng\u00e0y l\u1eadp b\u00e1o c\u00e1o:<\/strong> M\u1eb7c \u0111\u1ecbnh l\u00e0 ng\u00e0y hi\u1ec7n t\u1ea1i, cho ph\u00e9p s\u1eeda nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n ng\u00e0y hi\u1ec7n t\u1ea1i<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Sau \u0111\u00f3 c\u00e1c b\u1ea1n \u1ea5n n\u00fat<strong> \u201c<\/strong><strong>Ghi\u201d<\/strong><strong>,<\/strong> n\u1ebfu c\u00f3 l\u1ed7i sai ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng b\u00e1o \u0111\u1ecf cho b\u1ea1n bi\u1ebft.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Sau khi \u0111\u00e3 l\u1eadp th\u00e0nh c\u00f4ng, c\u00e1c b\u1ea1n \u1ea5n n\u00fat \u201c<strong>K\u1ebft xu\u1ea5t XML<\/strong>\u201d r\u1ed3i n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>V\u00ed d\u1ee5:<\/strong> <strong>C\u00f4ng ty k\u1ebf to\u00e1n Centax<\/strong>\u00a0trong qu\u00fd 3 n\u0103m 2015 ph\u00e1t h\u00e0nh 200 h\u00f3a \u0111\u01a1n m\u1edbi t\u1eeb s\u1ed1 01 \u0111\u1ebfn 200, trong k\u1ef3 doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u1ebft 100 h\u00f3a \u0111\u01a1n t\u1eeb 0000001 \u0111\u1ebfn 0000100, v\u00e0 b\u1ecb m\u1ea5t 50 s\u1ed1 h\u00f3a \u0111\u01a1n t\u1eeb s\u1ed1 0000151-0000200. Khi \u0111\u00f3 b\u1ea1n k\u00ea khai tr\u00ean b\u00e1o c\u00e1o nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; V\u00ec s\u1ed1 h\u00f3a \u0111\u01a1n m\u1ea5t kh\u00f4ng li\u00ean ti\u1ebfp v\u1edbi s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng n\u00ean b\u1ea1n ph\u1ea3i t\u00e1ch ra l\u00e0m 2 d\u00f2ng ph\u00e1t h\u00e0nh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><em>T\u1ea1i d\u00f2ng 1:<\/em><\/strong> K\u00ea s\u1ed1 h\u00f3a \u0111\u01a1n mua ph\u00e1t h\u00e0nh trong k\u1ef3 (ch\u1ec9 ti\u00eau [8] \u2013 [9]) t\u1ea1i d\u00f2ng 1 k\u00ea gi\u00e1 tr\u1ecb: Ch\u1ec9 ti\u00eau [8] = 1; [9] = 150, ch\u1ec9 ti\u00eau [13] = 100, [17] \u0111\u1ec3 tr\u1ed1ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><em>Th\u00eam d\u00f2ng c\u00e1c b\u1ea1n \u1ea5n<\/em><\/strong><strong><em> F5<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><em>T\u1ea1i d\u00f2ng 2:<\/em><\/strong> K\u00ea s\u1ed1 h\u00f3a \u0111\u01a1n mua ph\u00e1t h\u00e0nh trong k\u1ef3 (ch\u1ec9 ti\u00eau [8] \u2013 [9]) t\u1ea1i d\u00f2ng 1 k\u00ea gi\u00e1 tr\u1ecb: Ch\u1ec9 ti\u00eau [8] = 151; [9] = 200,\u00a0 ch\u1ec9 ti\u00eau [13] = 0, [17] = 151-200.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"\" title=\"c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd\" src=\"http:\/\/ketoanthienung.org\/Images\/images\/cach%20lap%20bao%20cao%20tinh%20hinh%20su%20dung%20hoa%20don%20quy.png\" alt=\"c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd\" width=\"831\" height=\"189\" longdesc=\"http:\/\/ketoanthienung.org\/tin-tuc\/c%C3%A1ch%20l%E1%BA%ADp%20b%C3%A1o%20c%C3%A1o%20t%C3%ACnh%20h%C3%ACnh%20s%E1%BB%AD%20d%E1%BB%A5ng%20h%C3%B3a%20%C4%91%C6%A1n%20qu%C3%BD\" \/><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o 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\/thoi-han-nop-bao-cao-tinh-hinh-su-dung-hoa-don-va-muc-phat-khi-nop-cham-sai-bao-cao\/\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 m\u1ee9c ph\u1ea1t khi n\u1ed9p ch\u1eadm, sai b\u00e1o c\u00e1o<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thoi-han-nop-bao-cao-tinh-hinh-su-dung-hoa-don\/\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-nhat-ve-su-dung-hoa-don-voi-don-vi-co-nhieu-cua-hang-hoac-chi-nhanh\/\">Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec1u c\u1eeda h\u00e0ng ho\u1eb7c chi nh\u00e1nh<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/phat-hanh-vi-su-dung-hoa-don-bat-hop-phap-su-dung-bat-hop-phap-hoa-don\/\">Ph\u1ea1t h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-cach-su-dung-hoa-don-khi-thay-doi-ten-dia-chi-kinh-doanh\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 kinh doanh<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p> C\u00e1c DN ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u00e0ng qu\u00fd, th\u00e1ng n\u1ed9p cho c\u01a1 quan thu\u1ebf. C\u00e1ch k\u00ea khai v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":15346,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1866],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14858"}],"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=14858"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14858\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15346"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14858"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}