{"id":14960,"date":"2015-10-17T14:06:16","date_gmt":"2015-10-17T14:06:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14960"},"modified":"2015-10-17T09:45:31","modified_gmt":"2015-10-17T09:45:31","slug":"hoa-don-viet-sai-mst-duoc-lap-bien-ban-dieu-chinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14960","title":{"rendered":"Ho\u00e1 \u0111\u01a1n vi\u1ebft sai MST \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh"},"content":{"rendered":"

\"Ho\u00e1<\/h2>\n

Ho\u00e1\u00a0\u0111\u01a1n c\u00f3 r\u1ea5t nhi\u1ec1u ki\u1ec3u sai s\u00f3t, m\u1ed9t trong nh\u1eefng sai s\u00f3t l\u00e0 sai m\u00e3 s\u1ed1 thu\u1ebf . Theo quy\u00a0\u0111\u1ecbnh hi\u1ec7n nay, vi\u1ec7c sai MST tr\u00ean ho\u00e1\u00a0\u0111\u01a1n\u00a0\u0111\u01b0\u1ee3c x\u1eed l\u00fd 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:\u00a0Ho\u00e1 \u0111\u01a1n vi\u1ebft sai MST \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 3, \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp quy \u0111\u1ecbnh.<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-)\u201d.<\/em><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP<\/a> ng\u00e0y 12\u00a0 th\u00e1ng 2 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> ng\u00e0y 31\/3\/2014 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 quy \u0111\u1ecbnh.<\/span><\/p>\n

“<\/em><\/strong>\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng <\/em>h\u00f3a<\/em>, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau<\/em>:<\/span><\/p>\n

    \n
  1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 nh\u01b0 sau:<\/em><\/span><\/li>\n
  2. b<\/em>)<\/em> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 16 nh\u01b0 sau:<\/em><\/span><\/li>\n<\/ol>\n

    \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/em>\u2026<\/em><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua th\u00ec c\u00e1c b\u00ean l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/em>. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n giao cho b\u00ean mua ch\u1ec9 ghi sai ch\u1ec9 ti\u00eau tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf, sai s\u00f3t n\u00e0y kh\u00f4ng l\u00e0m t\u0103ng gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec b\u00ean b\u00e1n v\u00e0 b\u00ean mua l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh n\u1ed9i dung sai m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ed3ng th\u1eddi b\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh m\u00e3 s\u1ed1 thu\u1ebf;\u00a0 s\u1ed1 h\u00f3a \u0111\u01a1n\u2026; k\u00fd hi\u1ec7u\u2026, ng\u00e0y, th\u00e1ng, n\u0103m\u2026 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m c\u0103n c\u1ee9 h\u1ee3p ph\u00e1p \u0111\u00e3 k\u00ea khai thu\u1ebf.<\/span><\/p>\n

    Tr\u00ean \u0111\u00e2y l\u00e0 n\u1ed9i dung tr\u1ea3 l\u1eddi, c\u1ee7a C\u1ee5c thu\u1ebf Th\u00e1i Nguy\u00ean cho b\u00e0 Tr\u1ecbnh Th\u1ecb Loan\u00a0ng\u00e0y 29\/9\/2015. M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o \u00a0c\u00f4ng v\u0103n n\u00e0y:<\/span><\/p>\n

    \"thai<\/a><\/span><\/p>\n

    M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam :<\/span><\/p>\n

    X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf<\/a><\/span><\/p>\n

    X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf<\/a><\/span><\/p>\n

    X\u1eed l\u00fd ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n khi tr\u1ea3 ti\u1ec1n c\u00f4ng cho nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

    X\u1eed l\u00fd khi m\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

    H\u01b0\u1edbng d\u1eabn vi\u1ebft ho\u00e1 \u0111\u01a1n GTGT b\u1eb1ng ngo\u1ea1i t\u1ec7<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    C\u00f3 r\u1ea5t nhi\u1ec1u ki\u1ec3u sai s\u00f3t trong h\u00f3a \u0111\u01a1n, m\u1ed9t trong nh\u1eefng sai s\u00f3t l\u00e0 sai m\u00e3 s\u1ed1 thu\u1ebf . Theo quy \u0111\u1ecbnh hi\u1ec7n nay, vi\u1ec7c sai MST tr\u00ean ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":15362,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1872],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14960"}],"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=14960"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14960\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15362"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14960"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}