{"id":20293,"date":"2016-01-19T03:26:20","date_gmt":"2016-01-19T03:26:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20293"},"modified":"2016-02-16T01:20:22","modified_gmt":"2016-02-16T01:20:22","slug":"hoi-dap-08","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20293","title":{"rendered":"H\u1ecfi \u0110\u00e1p 08"},"content":{"rendered":"

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

C\u00f4ng ty em ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1edbi, tr\u00ean th\u00f4ng b\u00e1o ghi ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, nh\u01b0ng th\u1ef1c t\u1ebf l\u1ea1i s\u1eed d\u1ee5ng t\u1eeb 22\/01. v\u1eady c\u00f3 bi\u1ec7n ph\u00e1p n\u00e0o h\u1ea1n ch\u1ebf b\u1edbt x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi C\u00f4ng ty em kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 9, Kho\u1ea3n 4 quy \u0111\u1ecbnh v\u1ec1 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh nh\u01b0 sau:<\/span>
\n \u201c4. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t n\u0103m (05) ng\u00e0y tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 trong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 5 ng\u00e0y tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng.<\/span>
\n V\u1eady doanh nghi\u1ec7p ch\u01b0a l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n nh\u01b0ng \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/em><\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 22 quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p nh\u01b0 sau:<\/span>
\n \u201cS\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3, h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.
\n\u2026..
\nH\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.\u201d
\nC\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p ch\u01b0a l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n nh\u01b0ng \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a, th\u00ec doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p v\u00e0 s\u1ebd b\u1ecb ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 10\/2014\/TT-BTC v\u1ec1 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p
\nTh\u00f4ng t\u01b0 10\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 10, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 h\u00e0nh vi kh\u00f4ng l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0 sau:
\n\u201c2. \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:
\na) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ee9ng minh \u0111\u00e3 g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng c\u01a1 quan thu\u1ebf kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c do th\u1ea5t l\u1ea1c th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.
\nb) Ph\u1ea1t ti\u1ec1n 6.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.
\nc) Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 18.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh nh\u01b0ng ch\u01b0a \u0111\u1ebfn k\u1ef3 khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i cam k\u1ebft k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n c\u00f3 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m c Kho\u1ea3n n\u00e0y v\u00e0 \u0111\u00e3 ch\u1ea5p h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, ng\u01b0\u1eddi mua h\u00e0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb, t\u00ednh v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh.
\nd) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, n\u1ed9p thu\u1ebf th\u00ec x\u1eed ph\u1ea1t theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.
\n3. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

Th\u00f4ng t\u01b0 10\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 10, Kho\u1ea3n 5 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n \u201c5. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p (tr\u1eeb h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c h\u00e0nh vi s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n (tr\u1eeb h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y).\u201d<\/em><\/span>
\n C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean:<\/span>
\n – H\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp k\u1ecbp th\u1eddi, \u0111\u00fang th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu<\/span>
\n + Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ee9ng minh \u0111\u00e3 g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng c\u01a1 quan thu\u1ebf kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c do th\u1ea5t l\u1ea1c th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/span>
\n + Ph\u1ea1t ti\u1ec1n 6.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n + Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 18.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh nh\u01b0ng ch\u01b0a \u0111\u1ebfn k\u1ef3 khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i cam k\u1ebft k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span>
\n – H\u00f3a \u0111\u01a1n kh\u00f4ng g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, n\u1ed9p thu\u1ebf th\u00ec ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng.<\/span>
\n Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c:<\/span>
\n – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p ph\u1ea1t c\u00e1c kho\u1ea3n theo quy \u0111\u1ecbnh.<\/span>
\n – Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Ngo\u00e0i ra, li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n c\u0169ng c\u00f3 r\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p l\u1eadp sai h\u00f3a \u0111\u01a1n, v\u1eady nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t \u00a0\u0111\u00f3 l\u00e0 g\u00ec v\u00e0 c\u00e1ch x\u1eed l\u00fd ra sao v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n l\u1eadp sai n\u00e0y, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o trong c\u00e1c vi\u1ebft sau:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf<\/a><\/span><\/p>\n

X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf<\/a><\/span><\/p>\n

Xu\u1ea5t h\u00f3a \u0111\u01a1n sai ng\u00e0y – H\u1eadu qu\u1ea3 cho doanh nghi\u1ec7p<\/a><\/span><\/p>\n

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

Trong n\u0103m 2016 C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 mua v\u00e0o m\u1ed9t s\u1ed1 ph\u1ea7n qu\u00e0 t\u1eb7ng cho nh\u00e2n vi\u00ean trong c\u00f4ng ty v\u00e0 kh\u00e1ch h\u00e0ng \u0111\u1ed1i t\u00e1c b\u00ean ngo\u00e0i nh\u00e2n d\u1ecbp T\u1ebft 2016. V\u1eady c\u00f4ng ty t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT tr\u00ean h\u00f3a \u0111\u01a1n mua qu\u00e0 t\u1eb7ng? C\u00f4ng ty c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng qu\u00e0 kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 5 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span>
\n \u201cThu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1 (k\u1ec3 c\u1ea3 h\u00e0ng ho\u00e1 mua ngo\u00e0i ho\u1eb7c h\u00e0ng ho\u00e1 do doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t) m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c, ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\u201d<\/em><\/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

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111\u01a1n v\u1ecb b\u1ea1n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ed3ng th\u1eddi \u0111\u01a1n v\u1ecb b\u1ea1n c\u0169ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi qu\u00e0 cho, bi\u1ebfu t\u1eb7ng nh\u00e2n vi\u00ean v\u00e0 kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

N\u1ebfu b\u1ea1n ch\u01b0a bi\u1ebft c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n th\u00ec tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft t\u1ea1i \u0111\u00e2y:C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n

Xem th\u00eam b\u00e0i vi\u1ebft :\u00a0Quy \u0111\u1ecbnh 2015 \u0111\u1ed1i v\u1edbi h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

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

Khi h\u00f3a \u0111\u01a1n xu\u1ea5t b\u1ecb sai t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9, di\u1ec5n gi\u1ea3i c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n kh\u00f4ng? Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai n\u00e0o \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, tr\u01b0\u1eddng h\u1ee3p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m b, Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m b, Kho\u1ea3n 2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201cb.S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2, \u0110i\u1ec1u 16 nh\u01b0 sau:<\/em><\/span><\/p>\n

\u201c<\/em>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>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec 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 th\u00ec c\u00e1c b\u00ean l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. C\u00f2n ngo\u00e0i tr\u01b0\u1eddng h\u1ee3p tr\u00ean th\u00ec c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c b\u1ecb sai s\u00f3t 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.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y:\u00a0Ho\u00e1 \u0111\u01a1n vi\u1ebft sai MST \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh<\/a><\/span><\/p>\n

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

C\u00f4ng ty ch\u00fang t\u00f4i l\u00e0 c\u00f4ng ty x\u00e2y d\u1ef1ng. Khi thi c\u00f4ng c\u00f4ng tr\u00ecnh, kh\u00e1ch h\u00e0ng th\u01b0\u1eddng \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n v\u00e0 \u0111\u00f2i l\u1ea5y h\u00f3a \u0111\u01a1n khi t\u1ea1m \u1ee9ng. V\u1eady c\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 ghi nh\u1eadn \u0111\u00e2y l\u00e0 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n kh\u00f4ng?\u00a0 <\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m a, Kho\u1ea3n 2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh quy \u0111\u1ecbnh c\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng.<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh v\u1ec1 ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty b\u1ea1n xu\u1ea5t tr\u01b0\u1edbc h\u00f3a \u0111\u01a1n khi kh\u00e1ch h\u00e0ng \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n, th\u00ec ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf GTGT. Tu\u1ef3 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 \u0111\u1ec3 ghi nh\u1eadn l\u00e0 doanh thu, hay doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

Xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:M\u1eabu h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng – M\u1eabu s\u1ed1 01GTKT3\/001<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i l\u00e0m m\u1ea5t 5 t\u1edd h\u00f3a \u0111\u01a1n mua v\u00e0o trong th\u00e1ng 12\/2015, c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u1ec1u th\u1ef1c hi\u1ec7n k\u00ea khai b\u00e1o c\u00e1o trong k\u1ef3 k\u00ea khai qu\u00fd IV\/2015. C\u00f4ng ty ch\u00fang t\u00f4i v\u00e0 b\u00ean b\u00e1n \u0111\u00e3 l\u1eadp bi\u00ean b\u1ea3n c\u00f9ng k\u00fd x\u00e1c nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n khai, n\u1ed9p thu\u1ebf trong qu\u00fd IV; v\u00e0 b\u00ean b\u00e1n sao ch\u1ee5p li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n sao h\u00f3a \u0111\u01a1n \u0111\u00f3. V\u1eady, v\u1edbi bi\u00ean b\u1ea3n v\u00e0 b\u1ea3n ch\u1ee5p h\u00f3a \u0111\u01a1n nh\u01b0 tr\u00ean, t\u00f4i \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ch\u01b0a? T\u00f4i c\u00f3 ph\u1ea3i k\u00ea khai b\u00e1o c\u00e1o v\u00e0o m\u1eabu s\u1ed1 3.8 kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2, \u0110i\u1ec1u 24 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span>
\n “1. T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ebfu ph\u00e1t hi\u1ec7n m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ho\u1eb7c ch\u01b0a l\u1eadp ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (m\u1eabu s\u1ed1 3.8 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng (ng\u00e0y th\u1ee9 05) tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.
\n2. Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n b\u1ea3n g\u1ed1c \u0111\u00e3 l\u1eadp th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng khai, n\u1ed9p thu\u1ebf trong th\u00e1ng n\u00e0o, k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n), \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) tr\u00ean bi\u00ean b\u1ea3n v\u00e0 ng\u01b0\u1eddi b\u00e1n sao ch\u1ee5p li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n sao h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea3n sao c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi b\u00e1n k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean khi c\u00f4ng ty b\u1ea1n l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o th\u00ec c\u00f4ng ty b\u1ea1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo m\u1eabu s\u1ed1 3.8 ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 5 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

Khi c\u00f4ng ty b\u1ea1n l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n, c\u00f4ng ty b\u1ea1n v\u00e0 ng\u01b0\u1eddi b\u00e1n l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng khai, n\u1ed9p thu\u1ebf trong qu\u00fd IV, k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, \u0111\u00f3ng d\u1ea5u v\u00e0 ng\u01b0\u1eddi b\u00e1n sao ch\u1ee5p li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n sao h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. Sau khi b\u00e1o c\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 n\u1ed9p ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 vi\u1ec7c m\u1ea5t ho\u00e1 \u0111\u01a1n, C\u00f4ng ty b\u1ea1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea3n sao c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t li\u00ean 2 h\u00f3a \u0111\u01a1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf.<\/span><\/p>\n

Xem chi ti\u1ebft m\u1eabu t\u1ea1i \u0111\u00e2y:M\u1eabu Bi\u00ean b\u1ea3n m\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam v\u1ec1 m\u1ee9c n\u1ed9p ph\u1ea1t t\u1ea1i \u0111\u00e2y:Th\u00f4ng t\u01b0 s\u1ed1 10\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho, bi\u1ebfu, t\u1eb7ng. C\u00e1ch x\u1eed l\u00fd khi h\u00f3a \u0111\u01a1n xu\u1ea5t b\u1ecb sai t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9, di\u1ec5n gi\u1ea3i. K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 08, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":20967,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20293"}],"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=20293"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20293\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20967"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20293"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}