{"id":20246,"date":"2016-01-13T09:47:02","date_gmt":"2016-01-13T09:47:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20246"},"modified":"2016-01-14T09:18:38","modified_gmt":"2016-01-14T09:18:38","slug":"hoi-dap-03","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20246","title":{"rendered":"H\u1ecfi \u0110\u00e1p 03"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1:<\/strong>\u00a0<\/strong><\/span><\/p>\n

C\u00f4ng ty em c\u00f3 xu\u1ea5t ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng cho c\u1eeda h\u00e0ng, khi xu\u1ea5t ho\u00e1 \u0111\u01a1n em c\u00f3 c\u1ea7n MST kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec3m b, Kho\u1ea3n 2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

\u201cb. <\/em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng th\u00ec ghi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec nh\u1eefng th\u00f4ng tin b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n, khi ghi h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7. Tuy nhi\u00ean, n\u1ebfu th\u00f4ng tin \u0111\u00f3 b\u00ean mua h\u00e0ng kh\u00f4ng c\u00f3, th\u00ec kh\u00f4ng ph\u1ea3i ghi v\u00e0o h\u00f3a \u0111\u01a1n. V\u00ed d\u1ee5, th\u00f4ng tin v\u1ec1 MST c\u1ee7a nh\u1eefng \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, c\u1ee7a c\u00e1 nh\u00e2n, hay c\u1ee7a nh\u1eefng h\u1ed9 kinh doanh.<\/span><\/p>\n

Ngo\u00e0i MST trong h\u00f3a \u0111\u01a1n GTGT c\u00f2n r\u1ea5t nhi\u1ec1u c\u00e1c quy \u0111\u1ecbnh kh\u00e1c, tuy r\u1ea5t \u0111\u01a1n gi\u1ea3n nh\u01b0ng m\u1ed7i k\u1ebf to\u00e1n \u0111\u1ec1u ph\u1ea3i n\u1eafm th\u1eadt v\u1eefng \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t nh\u1eefng l\u1ed7i kh\u00f4ng \u0111\u00e1ng c\u00f3, chi ti\u1ebft b\u1ea1n \u0111\u1ecdc xem ti\u1ebfp t\u1ea1i: H\u01b0\u1edbng d\u1eabn vi\u1ebft h\u00f3a \u0111\u01a1n GTGT<\/a><\/span><\/p>\n

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

Ho\u00e1 \u0111\u01a1n mua h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 con d\u1ea5u \u0111\u00f3ng v\u00e0o v\u1ecb tr\u00ed \u0111\u1ecba ch\u1ec9 b\u1ecb sai \u0111\u01b0\u1ee3c s\u1eeda l\u1ea1i. V\u1eady ho\u00e1 \u0111\u01a1n n\u00e0y c\u00f3 h\u1ee3p l\u1ec7 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>
\n “N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u00fang n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh; kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa; ph\u1ea3i d\u00f9ng c\u00f9ng m\u00e0u m\u1ef1c, lo\u1ea1i m\u1ef1c kh\u00f4ng phai, kh\u00f4ng s\u1eed d\u1ee5ng m\u1ef1c \u0111\u1ecf; ch\u1eef s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, kh\u00f4ng vi\u1ebft ho\u1eb7c in \u0111\u00e8 l\u00ean ch\u1eef in s\u1eb5n v\u00e0 g\u1ea1ch ch\u00e9o ph\u1ea7n c\u00f2n tr\u1ed1ng (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n t\u1ef1 in ho\u1eb7c ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng m\u00e1y t\u00ednh n\u1ebfu c\u00f3 ph\u1ea7n c\u00f2n tr\u1ed1ng tr\u00ean ho\u00e1 \u0111\u01a1n th\u00ec kh\u00f4ng ph\u1ea3i g\u1ea1ch ch\u00e9o.
\n…..
\nTr\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.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec n\u1ed9i dung ghi tr\u00ean ho\u00e1 \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y xo\u00e1, s\u1eeda ch\u1eefa. Do v\u1eady, khi con d\u1ea5u \u0111\u00f3ng v\u00e0o v\u1ecb tr\u00ed \u0111\u1ecba ch\u1ec9 b\u1ecb sai \u0111\u01b0\u1ee3c s\u1eeda l\u1ea1i th\u00ec h\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng h\u1ee3p l\u1ec7. Trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung tr\u00ean ho\u00e1 \u0111\u01a1n ghi sai \u0111\u1ecba ch\u1ec9 th\u00ec hai 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 h\u00f3a \u0111\u01a1n vi\u1ebft sai.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thanh l\u00fd \u0111\u00e3 kh\u1ea5u hao h\u1ebft t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc. V\u1eady c\u00f4ng ty t\u00f4i c\u00f3 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT kh\u00f4ng? M\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 bao nhi\u00eau?<\/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>
\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><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty b\u1ea1n b\u00e1n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT giao cho kh\u00e1ch h\u00e0ng. Thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thanh l\u00fd, \u0111\u01a1n v\u1ecb\u00a0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 8, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT\/BTC S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 10, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC.<\/span><\/p>\n

Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p lu\u00f4n l\u00e0 c\u00f4ng vi\u1ec7c quan tr\u1ecdng, c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c l\u00e0m m\u1ed9t c\u00e1ch quy c\u1ee7 t\u1eeb \u0111\u1ea7u, Centax c\u0169ng \u0111\u00e3 vi\u1ebft r\u1ea5t nhi\u1ec1u b\u00e0i vi\u1ebft v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, n\u00eau b\u1ea1n quan t\u00e2m c\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u t\u1eeb v\u1ea5n \u0111\u1ec1 t\u1ed5ng qu\u00e1t nh\u1ea5t:\u00a0Nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao<\/a><\/span><\/p>\n

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

\u0110\u01a1n v\u1ecb ch\u00fang t\u00f4i xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ea7u ra cho kh\u00e1ch h\u00e0ng, ch\u00fang t\u00f4i \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 b\u00ean mua c\u0169ng \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Nh\u01b0ng sau \u0111\u00f3 ph\u00e1t hi\u1ec7n ra ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp thi\u1ebfu th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9. V\u1eady, hai b\u00ean ti\u1ebfn h\u00e0nh l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 \u0111\u01b0\u1ee3c 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>
\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 th\u00ec khi doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n l\u1eadp v\u00e0 \u0111\u00e3 k\u00ea khai thu\u1ebf thi\u1ebfu th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9 nh\u01b0ng \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

C\u00e2u h\u1ecfi 5:<\/strong>\u00a0<\/span><\/p>\n

H\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n, ch\u1ec9 c\u00f3 b\u1ea3ng k\u00ea v\u00e0 Phi\u1ebfu xu\u1ea5t kho th\u00ec c\u00f3 \u0111\u1ee7 \u0111\u1ec3 \u0111\u01b0a v\u00e0o chi ph\u00ed 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>
\n “a) 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:
\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<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span>
\n “1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:
\na) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;
\nb) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\nc) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.
\nCh\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e0 ch\u1ec9 c\u1ea7n l\u00e0m phi\u1ebfu xu\u1ea5t kho. N\u1ebfu h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Nh\u1eefng th\u00f4ng tin b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n, khi ghi h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. K\u1ebf to\u00e1n Centax xin chia s\u1ebb qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 03, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":20669,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2465],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20246"}],"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=20246"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20246\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20669"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20246"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}