{"id":18075,"date":"2015-11-11T07:51:58","date_gmt":"2015-11-11T07:51:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18075"},"modified":"2016-12-09T10:13:13","modified_gmt":"2016-12-09T10:13:13","slug":"so-do-xu-ly-hoa-don-lap-sai-theo-quy-dinh-moi-nhat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18075","title":{"rendered":"S\u01a1 \u0111\u1ed3 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t"},"content":{"rendered":"

\"S\u01a1<\/h2>\n

H\u00f3a \u0111\u01a1n l\u1eadp sai \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf. V\u1ea5n \u0111\u1ec1 t\u01b0\u1edfng ch\u1eebng \u0111\u01a1n gi\u1ea3n nh\u01b0ng k\u1ebf to\u00e1n r\u1ea5t hay g\u1eb7p ph\u1ea3i, v\u00e0 ko ph\u1ea3i ai c\u0169ng x\u1eed l\u00fd \u0111\u00fang. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft sau \u0111\u00e2y c\u1ee7a b\u1ea1n L\u00ea Tr\u1ecbnh Minh Ph\u01b0\u01a1ng, c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 39\/2014<\/a> v\u00e0 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a>, gi\u00fap cho c\u00e1c b\u1ea1n d\u1ec5 hi\u1ec3u, d\u1ec5 nh\u1edb S\u01a1 \u0111\u1ed3 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/strong><\/span><\/p>\n

1. C\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/span><\/h2>\n

\u0110i\u1ec1u 20 \u2013 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC <\/strong>ng\u00e0y 31\/03\/2014: X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“1. Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n ch\u01b0a giao cho ng\u01b0\u1eddi mua, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n l\u1eadp sai, ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai.<\/em><\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea3i h\u1ee7y b\u1ecf, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Bi\u00ean b\u1ea3n thu h\u1ed3i ho\u00e1 \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i ho\u00e1 \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef s\u1ed1 ho\u00e1 \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

3. Tr\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 tho\u1ea3 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 ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. Ho\u00e1 \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u00e1m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, 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 ho\u00e1 \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \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. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).”<\/em><\/span><\/p>\n

M\u1ee5c 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015<\/strong> ng\u00e0y 27\/02\/2015: 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<\/strong> ng\u00e0y 31\/3\/2014 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP<\/strong> ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP<\/a> 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 h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span><\/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. 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

2.\u00a0S\u01a1 \u0111\u1ed3\u00a0x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/span><\/h2>\n

\"S\u01a1<\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft. C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, gi\u00fap cho c\u00e1c b\u1ea1n d\u1ec5 hi\u1ec3u, d\u1ec5 nh\u1edb. H\u00f3a \u0111\u01a1n l\u1eadp sai \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf. V\u1ea5n \u0111\u1ec1 t\u01b0\u1edfng ch\u1eebng \u0111\u01a1n gi\u1ea3n nh\u01b0ng k\u1ebf to\u00e1n r\u1ea5t hay g\u1eb7p ph\u1ea3i, v\u00e0 ko ph\u1ea3i ai c\u0169ng x\u1eed l\u00fd \u0111\u00fang.<\/p>\n","protected":false},"author":7,"featured_media":18259,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2224,2200],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18075"}],"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=18075"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18075\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18259"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18075"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}