{"id":20242,"date":"2016-01-13T09:37:41","date_gmt":"2016-01-13T09:37:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20242"},"modified":"2016-01-14T08:50:59","modified_gmt":"2016-01-14T08:50:59","slug":"hoi-dap-02","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20242","title":{"rendered":"H\u1ecfi \u0110\u00e1p 02"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1:<\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng mua nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a v\u1edbi \u0111\u01a1n gi\u00e1 l\u00e0 USD, nh\u01b0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n VN\u0110, b\u00ean b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 VN\u0110 th\u00ec h\u00f3a \u0111\u01a1n \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p hay kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

T\u1ea1i \u0111i\u1ec3m e, kho\u1ea3n 2, \u0110i\u1ec1u 16 Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 s\u1ed1 39\/2014<\/a>\/TT- BTC quy \u0111\u1ecbnh \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

\u201ce) \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/em><\/span><\/p>\n

\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t.<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n c\u1ee7a th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i t\u1ec7 thu v\u1ec1 l\u00e0 lo\u1ea1i kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ghi t\u1ef7 gi\u00e1 ch\u00e9o v\u1edbi m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1.<\/em><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng mua nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a v\u1edbi \u0111\u01a1n gi\u00e1 l\u00e0 USD, nh\u01b0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n VN\u0110. \u0110\u01a1n v\u1ecb b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec h\u00f3a \u0111\u01a1n n\u00e0y l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p. Ch\u1ec9 nh\u1eefng doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00e1n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7, m\u1edbi \u0111\u01b0\u1ee3c k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u01a1n gi\u00e1 USD v\u00e0 ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u1eb1ng USD. V\u00e0 n\u1ebfu nh\u01b0 \u0111\u01a1n v\u1ecb b\u1ea1n c\u1ea7n ph\u1ea3i vi\u1ebft c\u00e1c h\u00f3a \u0111\u01a1n b\u1eb1ng USD ho\u1eb7c ngo\u1ea1i t\u1ec7 c\u00f3 l\u1ebd b\u00e0i vi\u1ebft sau \u0111\u00e2y s\u1ebd gi\u00fap \u00edch \u0111\u01b0\u1ee3c nhi\u1ec1u cho b\u1ea1n: H\u01b0\u1edbng d\u1eabn vi\u1ebft h\u00f3a \u0111\u01a1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 2:<\/strong>\u00a0<\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, trong \u0111\u00f3 c\u00f3 m\u1ed9t d\u00e2y truy\u1ec1n s\u1ea3n xu\u1ea5t \u0111\u00e1. S\u1ed1 \u0111\u00e1 s\u1ea3n xu\u1ea5t m\u1ed9t ph\u1ea7n b\u00e1n ra, m\u1ed9t ph\u1ea7n xu\u1ea5t v\u00e0o s\u1ea3n xu\u1ea5t xi m\u0103ng. V\u1eady C\u00f4ng ty t\u00f4i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e1 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t xi m\u0103ng kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 7 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

\u201ca<\/em>) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) nh\u01b0 sau:<\/em><\/span><\/p>\n

\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).<\/em>\u201d\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty b\u1ea1n s\u1ea3n xu\u1ea5t \u0111\u00e1, khi xu\u1ea5t \u0111\u00e1 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t xi m\u0103ng \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 n\u00ean kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT.<\/span><\/p>\n

C\u00e2u h\u1ecfi 3:<\/strong>\u00a0<\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i c\u00f3 b\u00e1n cho C\u00f4ng ty A m\u1ed9t s\u1ed1 thi\u1ebft b\u1ecb m\u00e1y m\u00f3c v\u00e0 l\u1eadp ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 30\/3\/2015, C\u00f4ng ty t\u00f4i \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra. Nh\u01b0ng \u0111\u1ebfn \u0111\u1ea7u th\u00e1ng 5\/2015, C\u00f4ng ty A ph\u00e1t hi\u1ec7n ho\u00e1 \u0111\u01a1n \u0111\u00f3 c\u00f3 sai s\u00f3t v\u1ec1 \u0111\u1ecba ch\u1ec9 v\u00e0 g\u1eedi tr\u1ea3 l\u1ea1i. V\u1eady c\u00f4ng ty t\u00f4i ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o, c\u00f3 c\u1ea7n ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 7 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC 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

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n l\u1eadp sai \u0111\u1ecba ch\u1ec9 c\u00f4ng ty A, C\u00f4ng ty b\u1ea1n ch\u1ec9 c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u1ecba ch\u1ec9 c\u1ee7a C\u00f4ng ty A m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. Tuy nhi\u00ean, trong qu\u00e1 tr\u00ecnh l\u00e0m k\u1ebf to\u00e1n s\u1ebd c\u00f3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n vi\u00ean ch\u00fang ta c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n, Centax c\u0169ng c\u00f3 h\u01b0\u1edbng d\u1eabn r\u1ea5t chi ti\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y th\u00f4ng qua b\u00e0i vi\u1ebft: \u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a>\u00a0M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i<\/span><\/p>\n

C\u00e2u h\u1ecfi 4:<\/strong>\u00a0<\/strong><\/span><\/p>\n

Ph\u00e2n bi\u1ec7t gi\u1eefa h\u00f3a \u0111\u01a1n x\u00f3a b\u1ecf v\u00e0 h\u00f3a \u0111\u01a1n h\u1ee7y trong b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u00e0ng qu\u00fd?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 20 ; kho\u1ea3n 2, \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 20. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/strong><\/em><\/span><\/p>\n

    \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><\/li>\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 h\u00f3a \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 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/li>\n<\/ol>\n

    \u0110i\u1ec1u 29. H\u1ee7y h\u00f3a \u0111\u01a1n<\/em><\/strong><\/span><\/p>\n

    \u201c2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u00f3a \u0111\u01a1n<\/em><\/span><\/p>\n

      \n
    1. a) H\u00f3a \u0111\u01a1n \u0111\u1eb7t in b\u1ecb in sai, in tr\u00f9ng, in th\u1eeba ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ee7y tr\u01b0\u1edbc khi thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n.<\/em><\/span><\/li>\n
    2. b) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 h\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n. Th\u1eddi h\u1ea1n h\u1ee7y h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ba m\u01b0\u01a1i (30) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u00f4ng b\u00e1o do th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf), t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n, th\u1eddi h\u1ea1n h\u1ee7y h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 m\u01b0\u1eddi (10) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c t\u1eeb ng\u00e0y t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t.<\/em><\/span><\/li>\n
    3. c) C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/em><\/span><\/li>\n<\/ol>\n

      d) C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n ch\u01b0a l\u1eadp nh\u01b0ng l\u00e0 v\u1eadt ch\u1ee9ng c\u1ee7a c\u00e1c v\u1ee5 \u00e1n th\u00ec kh\u00f4ng h\u1ee7y m\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em>\u201d<\/em><\/span>
      \n C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean:<\/span>
      \n – H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ghi v\u00e0o c\u1ed9t \u201c x\u00f3a b\u1ecf\u201d l\u00e0 nh\u1eefng h\u00f3a \u0111\u01a1n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

        \n
      • H\u00f3a \u0111\u01a1n ph\u00e1t hi\u1ec7n sai ( ch\u01b0a giao cho ng\u01b0\u1eddi mua) th\u00ec g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00f3 l\u1ea1i.<\/span><\/li>\n
      • H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n l\u1eadp sai ( \u0111\u00e3 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a k\u00ea khai) th\u00ec l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n vi\u1ebft sai v\u00e0 g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n \u0111\u00f3.<\/span><\/li>\n<\/ul>\n

        – H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ghi v\u00e0o c\u1ed9t \u201c h\u1ee7y\u201d l\u00e0 nh\u1eefng h\u00f3a \u0111\u01a1n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

          \n
        • H\u00f3a \u0111\u01a1n \u0111\u1eb7t in b\u1ecb in sai, in tr\u00f9ng, in th\u1eeba ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ee7y tr\u01b0\u1edbc khi thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
        • T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 h\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
        • C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n

          C\u00e2u h\u1ecfi 5: <\/strong><\/span><\/p>\n

          Doanh nghi\u1ec7p em c\u00f3 ph\u00e1t sinh xu\u1ea5t kh\u1ea9u d\u1ecbch v\u1ee5 qua L\u00e0o ( t\u1ed5 ch\u1ee9c s\u1ef1 ki\u1ec7n), th\u00ec DN em b\u00e2y gi\u1edd ph\u1ea3i d\u00f9ng invoice \u0111\u1ec3 xu\u1ea5t cho kh\u00e1ch h\u00e0ng \u0111\u00fang kh\u00f4ng \u1ea1?<\/span>
          \n V\u00e0 ac c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 em th\u00f4ng t\u01b0 n\u00e0o quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u00f4ng \u1ea1? N\u1ebfu Dn em xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT l\u00e0 sai \u0111\u00fang kh\u00f4ng \u1ea1?<\/span><\/p>\n

          Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

          Theo th\u00f4ng t\u01b0 119\/2014\/TT-BTC t\u1ea1i kho\u1ea3n 7, \u0111i\u1ec1u 3 s\u1eeda \u0111\u1ed5i th\u00f4ng t\u01b0 219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
          \n \u201c<\/em>7. S\u1eeda \u0111\u1ed5i kho\u1ea3n 4 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/em><\/span>
          \n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u201cH\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i. Ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan\u201d.<\/em>\u201d<\/em><\/span><\/p>\n

          Nh\u01b0 v\u1eady, theo h\u01b0\u1edbng d\u1eabn tr\u00ean, k\u1ec3 t\u1eeb khi th\u00f4ng t\u01b0 119\/2014\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c, th\u00ec c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f2n d\u00f9ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u trong xu\u1ea5t kh\u1ea9u h\u00e0ng, m\u00e0 d\u00f9ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i (invoice).<\/span><\/p>\n

          Tuy nhi\u00ean nh\u1eefng \u0111\u01a1n v\u1ecb ti\u1ebfp t\u1ee5c d\u00f9ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

          \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT, Ph\u00e2n bi\u1ec7t gi\u1eefa h\u00f3a \u0111\u01a1n x\u00f3a b\u1ecf v\u00e0 h\u00f3a \u0111\u01a1n h\u1ee7y trong b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u00e0ng qu\u00fd. K\u1ebf to\u00e1n Centax xin chia s\u1ebb qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 02, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":20668,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2464],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20242"}],"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=20242"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20242\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20668"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20242"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}