{"id":20021,"date":"2015-12-30T21:04:13","date_gmt":"2015-12-30T21:04:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20021"},"modified":"2016-12-05T07:08:41","modified_gmt":"2016-12-05T07:08:41","slug":"huong-dan-dieu-chinh-hoa-don-da-lap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20021","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp"},"content":{"rendered":"

\"H\u01b0\u1edbng<\/h2>\n

Nh\u1eefng doanh nghi\u1ec7p l\u1eadp ho\u00e1 \u0111\u01a1n c\u00f3 sai s\u00f3t, \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh th\u1ebf n\u00e0o? Tr\u01b0\u1eddng h\u1ee3p sai nhi\u1ec1u ho\u00e1 \u0111\u01a1n, th\u00ec \u0111i\u1ec1u ch\u1ec9nh th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n vi\u1ec7c x\u1eed l\u00fd trong b\u00e0i vi\u1ebft\u00a0H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/strong><\/span><\/p>\n

Ng\u00e0y 18\/12\/2015, T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 5456\/TCT-CS gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0 sau:<\/strong><\/em><\/span><\/h2>\n

1. Doanh nghi\u1ec7p \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n sai t\u1ef7 gi\u00e1 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.<\/span><\/p>\n

2. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u\u00a0h\u00f3a \u0111\u01a1n c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, c\u00f3 th\u1ec3 l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u1ee7a m\u1ed9t\u00a0kh\u00e1ch h\u00e0ng, tr\u00ean c\u01a1 s\u1edf h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 c\u00f9ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o n\u1ed9i dung C\u00f4ng v\u0103n 5456\/TCT-CS<\/strong><\/em><\/span><\/p>\n\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n T\u1ed4NG C\u1ee4C THU\u1ebe
\n\u2014\u2014-<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n\u2014\u2014\u2014\u2014\u2014<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 5456\/TCT-CS<\/span>
\n V\/v thu\u1ebf GTGT<\/em><\/span><\/td>\n		H\u00e0 N\u1ed9i, ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2015<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/strong> C\u1ee5c Thu\u1ebf t\u1ec9nh Nam \u0110\u1ecbnh.<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 3225\/CT-TTHT ng\u00e0y 21\/10\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Nam \u0110\u1ecbnh h\u1ecfi v\u1ec1 v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp. V\u1ec1 n\u1ed9i dung n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i m\u1ee5c 3, Kho\u1ea3n 4 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1:<\/span><\/p>\n

\u201c3. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u01b0 sau:<\/em><\/span><\/p>\n

\u2013 T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n.<\/em><\/span><\/p>\n

\u2013 T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch thanh to\u00e1n ngo\u1ea1i t\u1ec7.<\/em><\/span><\/p>\n

\u2013 C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014.\u201d<\/em><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 30 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> ng\u00e0y 31\/3\/2014 h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp:<\/span><\/p>\n

\u201c3. 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 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

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean v\u00e0 theo n\u1ed9i dung tr\u00ecnh b\u00e0y c\u1ee7a C\u1ee5c thu\u1ebf t\u1ec9nh Nam \u0110\u1ecbnh, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 c\u01a1 b\u1ea3n nh\u1ea5t tr\u00ed v\u1edbi \u0111\u1ec1 xu\u1ea5t c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Nam \u0110\u1ecbnh n\u00eau t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 3225\/CT-TTHT c\u1ee5 th\u1ec3: tr\u01b0\u1eddng h\u1ee3p t\u1eeb ng\u00e0y 01\/01\/2015, doanh nghi\u1ec7p \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n sai t\u1ef7 gi\u00e1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh 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.<\/span><\/p>\n

\u0110\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh qu\u00e1 l\u1edbn th\u00ec c\u00f3 th\u1ec3 l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi t\u1eebng kh\u00e1ch h\u00e0ng, tr\u00ean c\u01a1 s\u1edf h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 c\u00f9ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 tr\u00ean \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh Nam \u0110\u1ecbnh \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/span>
\n<\/em><\/strong>\u2013 Nh\u01b0 tr\u00ean;<\/span><\/span>
\n \u2013 V\u1ee5 PC (BTC);<\/span>
\n \u2013 V\u1ee5 PC, KK (TCT);<\/span>
\n \u2013 L\u01b0u: VT, CS (2b).<\/span><\/td>\n		KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/strong><\/span><\/p>\n

Cao Anh Tu\u1ea5n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp theo c\u00f4ng v\u0103n s\u1ed1 5456\/TCT-CS do T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 18\/12\/2015<\/p>\n","protected":false},"author":7,"featured_media":20176,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3972,3973],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20021"}],"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=20021"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20021\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20176"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20021"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}