{"id":17133,"date":"2015-10-31T00:56:40","date_gmt":"2015-10-31T00:56:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17133"},"modified":"2016-12-12T07:55:39","modified_gmt":"2016-12-12T07:55:39","slug":"xu-ly-khi-tra-lai-hang-hoa-cho-ben-ban","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17133","title":{"rendered":"X\u1eed l\u00fd khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a cho b\u00ean b\u00e1n"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-17184\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Xu-ly-khi-tra-lai-hang-hoa-cho-ben-ban-anh-chinh-300x199.jpg\" alt=\"Xu ly khi tra lai hang hoa cho ben ban - anh chinh\" width=\"165\" height=\"110\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Xu-ly-khi-tra-lai-hang-hoa-cho-ben-ban-anh-chinh-300x199.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Xu-ly-khi-tra-lai-hang-hoa-cho-ben-ban-anh-chinh.jpg 448w\" sizes=\"(max-width: 165px) 100vw, 165px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi b\u00e1n h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, doanh nghi\u1ec7p th\u01b0\u1eddng l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch c\u00f9ng v\u1edbi \u00a0h\u00e0ng h\u00f3a. Nh\u01b0ng khi kh\u00e1ch h\u00e0ng \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u1eadn h\u00f3a \u0111\u01a1n, th\u1eadm ch\u00ed \u0111\u00e3 k\u00ea khai thu\u1ebf, nh\u01b0ng v\u1eabn tr\u1ea3 l\u1ea1i h\u00e0ng v\u00ec kh\u00f4ng \u0111\u00fang ph\u1ea9m ch\u1ea5t, ch\u1ea5t l\u01b0\u1ee3ng th\u00ec th\u1ef1c hi\u1ec7n th\u1ebf n\u00e0o. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n tr\u01b0\u1eddng h\u1ee3p n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<strong>X\u1eed l\u00fd khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a cho b\u00ean b\u00e1n<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. X\u1eed l\u00fd khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a cho b\u00ean b\u00e1n: ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 2.8 Ph\u1ee5 l\u1ee5c s\u1ed1 4 <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> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;2.8. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng ho\u00e1, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t ho\u00e1 \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng ho\u00e1 kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng ho\u00e1, khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, c\u01a1 s\u1edf ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n, tr\u00ean ho\u00e1 \u0111\u01a1n ghi r\u00f5 h\u00e0ng ho\u00e1 tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ti\u1ec1n thu\u1ebf GTGT (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n, khi tr\u1ea3 l\u1ea1i h\u00e0ng ho\u00e1, b\u00ean mua v\u00e0 b\u00ean b\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 lo\u1ea1i h\u00e0ng ho\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng tr\u1ea3 l\u1ea1i theo gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT theo ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng (s\u1ed1 k\u00fd hi\u1ec7u, ng\u00e0y, th\u00e1ng c\u1ee7a ho\u00e1 \u0111\u01a1n), l\u00fd do tr\u1ea3 h\u00e0ng v\u00e0 b\u00ean b\u00e1n thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, khi tr\u1ea3 l\u1ea1i h\u00e0ng th\u00ec b\u00ean mua ph\u1ea3i :<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng ( m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a tr\u00ean h\u00f3a \u0111\u01a1n)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi r\u00f5 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb, ti\u1ec1n thu\u1ebf tr\u1ea3 l\u1ea1i<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi r\u00f5 l\u00fd do tr\u1ea3 l\u1ea1i h\u00e0ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean mua kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, th\u00ec hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n tr\u1ea3 l\u1ea1i h\u00e0ng, \u0111\u1ed3ng th\u1eddi tr\u1ea3 l\u1ea1i h\u00f3a \u0111\u01a1n cho b\u00ean b\u00e1n<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. K\u00ea khai thu\u1ebf v\u1edbi nh\u1eefng h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i cho b\u00ean b\u00e1n<\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a k\u00ea khai thu\u1ebf h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p <strong>h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong> trong k\u1ef3, ch\u01b0a k\u00ea khai thu\u1ebf, hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n tr\u1ea3 \u00a0l\u1ea1i h\u00e0ng, tr\u1ea3 l\u1ea1i h\u00f3a \u0111\u01a1n cho b\u00ean b\u00e1n, v\u00e0 kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean mua c\u00f3 th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng. Khi xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng b\u00ean mua ch\u1ec9 k\u00ea khai h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng, m\u00e0 kh\u00f4ng k\u00ea khai thu\u1ebf<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2 Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u00ea khai thu\u1ebf h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p hai b\u00ean \u0111\u00e3 k\u00ea khai thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o, hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n, b\u00ean mua xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng cho b\u00ean b\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u1ea3 h\u00e0ng, b\u00ean b\u00e1n k\u00ea khai:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u1ea3m doanh thu b\u00e1n h\u00e0ng v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u1ea3 h\u00e0ng, b\u00ean mua k\u00ea khai:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u1ea3m doanh thu mua h\u00e0ng v\u00e0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo h\u00f3a \u0111\u01a1n tr\u1ea3 \u00a0l\u1ea1i h\u00e0ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1edd \u00a0h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn\u00a0<strong>X\u1eed l\u00fd khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a cho b\u00ean b\u00e1n<\/strong>. \u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng tr\u1ea3 l\u1ea1i, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-tong-hop-hang-ban-bi-tra-lai-bi-giam-gia-theo-thong-tu-2002014tt-btc\/\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb gi\u1ea3m gi\u00e1 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft. X\u1eed l\u00fd khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a cho b\u00ean b\u00e1n, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":17210,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2070],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17133"}],"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=17133"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17133\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17210"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17133"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}