{"id":18744,"date":"2015-11-20T02:51:28","date_gmt":"2015-11-20T02:51:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18744"},"modified":"2015-11-20T10:44:09","modified_gmt":"2015-11-20T10:44:09","slug":"quy-dinh-ke-khai-thue-mon-bai-va-quan-ly-hoa-don-cua-don-vi-truc-thuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18744","title":{"rendered":"Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c"},"content":{"rendered":"<p>&nbsp;<\/p>\n<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-18790\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/quy-dinh-ke-khai-thue-mon-bai-voi-don-vi-truc-thuoc.jpg\" alt=\"Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/quy-dinh-ke-khai-thue-mon-bai-voi-don-vi-truc-thuoc.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/quy-dinh-ke-khai-thue-mon-bai-voi-don-vi-truc-thuoc-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi nh\u00e1nh, c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c chia l\u00e0m 2 lo\u1ea1i: H\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, H\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp.\u00a0Doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng th\u00ec vi\u1ec7c k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o?\u00a0<a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft <strong>Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. K\u00ea khai thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 17 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\">Th\u00f4ng t\u01b0 156\/TT-BTC<\/a> v\u1ec1 H\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/12\/2013 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (chi nh\u00e1nh, c\u1eeda h\u00e0ng&#8230;) kinh doanh \u1edf c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3 cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n n\u1ed9p T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/em><em>\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec vi\u1ec7c k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c nh\u01b0 sau:<\/span><\/p>\n<table style=\"border-color: #000000; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td width=\"213\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>H\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"213\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>H\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh<\/strong><\/span><\/td>\n<td width=\"213\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>H\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"213\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai thu\u1ebf ri\u00eang v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\n<td width=\"213\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai thu\u1ebf t\u1eadp trung v\u00e0 n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\n<td width=\"213\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai thu\u1ebf ri\u00eang v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n: Thu\u1ebf m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 3338.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i m\u1eddi c\u00e1c b\u1ea1n xem t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-ke-khai-thue-mon-bai-cho-nam-2015\/\">Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i cho n\u0103m 2015<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft h\u01b0\u1edbng d\u1eabn k\u00ea khai tr\u1ef1c tuy\u1ebfn thu\u1ebf m\u00f4n b\u00e0i m\u1eddi c\u00e1c b\u1ea1n xem t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-ke-khai-truc-tuyen-thue-mon-bai\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai tr\u1ef1c tuy\u1ebfn thu\u1ebf m\u00f4n b\u00e0i<\/a><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2. V\u1ec1 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.1 Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng h\u00f3a \u0111\u01a1n ri\u00eang hay kh\u00f4ng?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m a \u0110i\u1ec1u 6 kho\u1ea3n 1 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\">Th\u00f4ng t\u01b0 39\/2014\/TT \u2013 BTC<\/a> v\u1ec1 H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/1\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec m\u1ed9t trong nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cDoanh nghi\u1ec7p, Ng\u00e2n h\u00e0ng c\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb 15 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean t\u00ednh theo s\u1ed1 v\u1ed1n \u0111\u00e3 th\u1ef1c g\u00f3p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, bao g\u1ed3m c\u1ea3 Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf GTGT.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>V\u00ed d\u1ee5: T\u1eadp \u0111o\u00e0n vi\u1ec5n th\u00f4ng VT, tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, c\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean 15 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 th\u1ef1c g\u00f3p t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n. T\u1eadp \u0111o\u00e0n \u0111\u00e3 t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in th\u00ec c\u00e1c Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c T\u1eadp \u0111o\u00e0n \u1edf kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1edbi T\u1eadp \u0111o\u00e0n th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf GTGT t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u0169ng \u0111\u01b0\u1ee3c t\u1ef1 t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 8 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\">Th\u00f4ng t\u01b0 39\/2014\/TT \u2013 BTC<\/a>:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh \u0111\u1eb7t in h\u00f3a \u0111\u01a1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec t\u00ean t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c in s\u1eb5n ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n. C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3ng d\u1ea5u ho\u1eb7c ghi t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 v\u00e0o ti\u00eau th\u1ee9c \u201ct\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n h\u00e0ng\u201d \u0111\u1ec3 s\u1eed d\u1ee5ng.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n d\u00f9ng cho chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u1ef1 in ho\u1eb7c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, ho\u1eb7c c\u00f3 th\u1ec3 d\u00f9ng chung v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1 \u00a0th\u00ec ph\u1ea3i d\u00f9ng chung h\u00f3a \u0111\u01a1n v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh. (tr\u1eeb nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00e1 bi\u1ec7t.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c m\u1eddi c\u00e1c b\u1ea1n xem t\u1ea1i \u0111\u00e2y\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ke-khai-thue-gtgt-cua-don-vi-truc-thuoc\/\">Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/a><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.2 Chi nh\u00e1nh c\u00f3 ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf hay kh\u00f4ng?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 3 ,Kho\u1ea3n 4 \u0110i\u1ec1u 9 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> th\u00ec:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c3\u2026.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c khi thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n c\u00f2n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n m\u1eabu ho\u1eb7c c\u00e1c chi nh\u00e1nh tr\u1ef1c thu\u1ed9c s\u1eed d\u1ee5ng chung m\u1eabu h\u00f3a \u0111\u01a1n v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 h\u00f3a \u0111\u01a1n m\u1eabu th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 01 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ti\u00ean s\u1eed d\u1ee5ng theo t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec3 l\u00e0m h\u00f3a \u0111\u01a1n m\u1eabu. Tr\u00ean h\u00f3a \u0111\u01a1n d\u00f9ng l\u00e0m m\u1eabu g\u1ea1ch b\u1ecf s\u1ed1 th\u1ee9 t\u1ef1 \u0111\u00e3 in s\u1eb5n v\u00e0 \u0111\u00f3ng ch\u1eef \u201cM\u1eabu\u201d \u0111\u1ec3 l\u00e0m h\u00f3a \u0111\u01a1n m\u1eabu. C\u00e1c h\u00f3a \u0111\u01a1n d\u00f9ng l\u00e0m h\u00f3a \u0111\u01a1n m\u1eabu kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (kh\u00f4ng k\u00ea khai v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh t\u1ea1i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n).\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c4. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh c\u00f3 s\u1eed d\u1ee5ng chung m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c nh\u01b0ng khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ri\u00eang th\u00ec t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh c\u00f3 s\u1eed d\u1ee5ng chung m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c nh\u01b0ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh kh\u00f4ng ph\u1ea3i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nh\u01b0 quy \u0111\u1ecbnh tr\u00ean th\u00ec:\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu chi nh\u00e1nh t\u1ef1 k\u00ea khai thu\u1ebf GTGT ( chi nh\u00e1nh kh\u00e1c \u0111\u1ecba b\u00e0n v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh, xem chi ti\u1ebft t\u1ea1i m\u1ee5c 2.3 b\u00e0i vi\u1ebft n\u00e0y) th\u00ec ph\u1ea3i l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n do chi nh\u00e1nh s\u1eed d\u1ee5ng g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp chi nh\u00e1nh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu chi nh\u00e1nh k\u00ea khai thu\u1ebf GTGT t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh (chi nh\u00e1nh c\u00f9ng \u0111\u1ecba b\u00e0n v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh, xem chi ti\u1ebft t\u1ea1i m\u1ee5c 2.3 b\u00e0i vi\u1ebft n\u00e0y) th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n do chi nh\u00e1nh s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.3 V\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i M\u1ee5c d Kho\u1ea3n 1 \u0110i\u1ec1u 16 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\">Th\u00f4ng t\u01b0 39\/2014\/TT \u2013 BTC<\/a> c\u00f3 h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cd) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f9ng s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n chia cho t\u1eebng c\u01a1 s\u1edf trong to\u00e0n h\u1ec7 th\u1ed1ng th\u00ec t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i c\u00f3 s\u1ed5 theo d\u00f5i ph\u00e2n b\u1ed5 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n cho t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, t\u1eebng c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m. C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong ph\u1ea1m vi s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e2n chia.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m \u0111\u1ed3ng th\u1eddi c\u00f9ng s\u1eed d\u1ee5ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c truy xu\u1ea5t ng\u1eabu nhi\u00ean t\u1eeb m\u1ed9t m\u00e1y ch\u1ee7 th\u00ec t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c truy xu\u1ea5t ng\u1eabu nhi\u00ean c\u1ee7a c\u00e1c c\u01a1 s\u1edf b\u00e1n h\u00e0ng v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m. Th\u1ee9 t\u1ef1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn cho h\u00f3a \u0111\u01a1n truy xu\u1ea5t to\u00e0n h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n chia, \u1ee7y nhi\u1ec7m s\u1ed1 h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng th\u00ec ph\u1ea3i l\u1eadp t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong ph\u1ea1m vi s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e2n chia.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb\u00a0 tr\u1ef1c thu\u1ed9c th\u00ec tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i c\u00f3 ph\u01b0\u01a1ng \u00e1n theo d\u00f5i, s\u1eed d\u1ee5ng v\u00e0 truy xu\u1ea5t h\u00f3a \u0111\u01a1n theo s\u1ed1 th\u1ee9 t\u1ef1 t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd<\/strong><\/span>: \u0110\u1ec3 hi\u1ec3u r\u00f5 \u0111\u01b0\u1ee3c s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o nh\u1eefng b\u00e0i d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft <strong><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ke-khai-thue-thu-nhap-doanh-nghiep-cua-don-vi-truc-thuoc\/\">Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNDN c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/a><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft <strong><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ke-khai-thue-tncn-va-thue-ttdb-cua-don-vi-truc-thuoc\/\">Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNCN v\u00e0 thu\u1ebf TT\u0110B c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. K\u1ebf to\u00e1n centax lu\u00f4n c\u1eadp nh\u1eadp c\u00e1c v\u0103n b\u1ea3n th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t v\u1ec1 k\u1ebf to\u00e1n cho b\u1ea1n \u0111\u1ecdc<\/p>\n","protected":false},"author":7,"featured_media":18790,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2245],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18744"}],"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=18744"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18744\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18790"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18744"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}