{"id":20295,"date":"2016-01-19T03:33:35","date_gmt":"2016-01-19T03:33:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20295"},"modified":"2016-02-16T01:23:30","modified_gmt":"2016-02-16T01:23:30","slug":"hoi-dap-09","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20295","title":{"rendered":"H\u1ecfi \u0110\u00e1p 09"},"content":{"rendered":"

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

C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng 500 tri\u1ec7u \u0111\u1ed3ng. Ng\u00e0y th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng 01\/02\/2015. Ngay ng\u00e0y 01\/02\/2015 kh\u00e1ch h\u00e0ng t\u1ea1m \u1ee9ng 150 tri\u1ec7u \u0111\u1ed3ng, c\u00f4ng ty ch\u00fang t\u00f4i \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ea1m \u1ee9ng. C\u00f4ng ty t\u00f4i xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 v\u1eady c\u00f3 \u0111\u00fang kh\u00f4ng?<\/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<\/a> 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

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty b\u1ea1n xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 v\u1eady l\u00e0 kh\u00f4ng \u0111\u00fang. 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. Tuy nhi\u00ean, n\u1ebfu do kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u, c\u00f4ng ty b\u1ea1n xu\u1ea5t ho\u00e1 \u0111\u01a1n cho kh\u00e1ch, th\u00ec ph\u1ea3i k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng ho\u00e1 \u0111\u01a1n \u0111\u00f3.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n, b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft t\u1ea1i \u0111\u00e2y:<\/p>\n

C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

H\u00f3a \u0111\u01a1n t\u1ef1 in: C\u00f4ng ty em th\u00e0nh l\u1eadp n\u0103m 2013, v\u1ed1n 1,1 t\u1ef7 sau khi th\u00e0nh l\u1eadp k\u1ebf to\u00e1n t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0 l\u00e0m m\u1eabu th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n l\u00ean c\u01a1 quan thu\u1ebf? Nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u0111\u1ed3ng \u00fd ch\u1ea5p nh\u1eadn l\u00e0 cho t\u1ef1 in h\u00f3a \u0111\u01a1n. V\u1eady nh\u1eefng h\u00f3a \u0111\u01a1n nh\u01b0 v\u1eady c\u00f3 h\u1ee3p l\u1ec7 kh\u00f4ng \u1ea1?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>\u0110i\u1ec1u 22. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/em><\/strong><\/span><\/p>\n

S\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.<\/em><\/span><\/p>\n

H\u00f3a \u0111\u01a1n gi\u1ea3 l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in ho\u1eb7c kh\u1edfi t\u1ea1o theo m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ho\u1eb7c in, kh\u1edfi t\u1ea1o tr\u00f9ng s\u1ed1 c\u1ee7a c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

H\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.<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f4ng ty b\u1ea1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng do ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn l\u00e0 h\u00f3a \u0111\u01a1n t\u1ef1 in. Vi\u1ec7c c\u00f4ng ty b\u1ea1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u00e0y l\u00e0 tr\u00e1i ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110\u1ec3 tr\u00e1nh g\u1eb7p sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n t\u1ef1 in, b\u1ea1n c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n n\u00e0y,m\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y:\u00a0Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in<\/a><\/span><\/p>\n

M\u1eabu 3.15 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in<\/a><\/span><\/p>\n

M\u1eabu 3.14 \u0110\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in<\/a><\/span><\/p>\n

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

Mua ho\u00e1 \u0111\u01a1n b\u00e1n l\u1ebb: C\u00f4ng ty t\u00f4i l\u00e0m v\u1ec1 d\u1ecbch v\u1ee5 cho thu\u00ea xe c\u00f3 l\u00e1i, hi\u1ec7n nay b\u00ean t\u00f4i c\u00f3 thu\u00ea xe c\u1ee7a m\u1ed9t s\u1ed1 c\u00e1 nh\u00e2n v\u1edbi gi\u00e1 10-12 tri\u1ec7u\/xe\/th\u00e1ng. Cty t\u00f4i mu\u1ed1n chi ph\u00ed thu\u00ea xe c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd, n\u00ean mu\u1ed1n h\u1ecfi th\u1ee7 t\u1ee5c \u0111\u1ec3 nh\u1eefng c\u00e1 nh\u00e2n cho C\u00f4ng ty t\u00f4i thu\u00ea xe mua ho\u00e1 \u0111\u01a1n l\u1ebb c\u1ee7a Chi c\u1ee5c thu\u1ebf. Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 mua ho\u00e1 \u0111\u01a1n c\u1ea7n nh\u1eefng g\u00ec, v\u00e0 ph\u1ea3i mua \u1edf chi c\u1ee5c thu\u1ebf n\u00e0o (chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd Cty hay chi c\u1ee5c thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n \u0111\u0103ng k\u00ed th\u01b0\u1eddng tr\u00fa), thu\u1ebf xu\u1ea5t v\u00e0 c\u00e1c chi ph\u00ed ph\u1ea3i n\u1ed9p l\u00e0 bao nhi\u00eau?<\/span><\/p>\n

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

    \n
  1. Th\u1ee7 t\u1ee5c mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span>
    \n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 12, Kho\u1ea3n 2, \u0110i\u1ec3m a quy \u0111\u1ecbnh vi\u1ec7c b\u00e1n h\u00f3a \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf nh\u01b0 sau:<\/span>
    \n “2. B\u00e1n h\u00f3a \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf
    \na) Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n
    \nDoanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh khi mua h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 3.3 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 k\u00e8m theo c\u00e1c gi\u1ea5y t\u1edd sau:
    \n– Ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n (ng\u01b0\u1eddi c\u00f3 t\u00ean trong \u0111\u01a1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh \u1ee7y quy\u1ec1n b\u1eb1ng gi\u1ea5y \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) ph\u1ea3i xu\u1ea5t tr\u00ecnh gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n trong th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n.
    \n– T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n cam k\u1ebft (M\u1eabu s\u1ed1 3.16 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 \u0111\u1ecba ch\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh ph\u00f9 h\u1ee3p v\u1edbi gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 (gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1) ho\u1eb7c quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.
    \nKhi \u0111\u1ebfn mua h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi ho\u1eb7c \u0111\u00f3ng d\u1ea5u: t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean li\u00ean 2 c\u1ee7a m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi mang ra kh\u1ecfi c\u01a1 quan thu\u1ebf n\u01a1i mua h\u00f3a \u0111\u01a1n.”<\/em><\/span>
    \n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n theo m\u1eabu s\u1ed1 3.3 Ph\u1ee5 l\u1ee5c 3 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC c\u00f9ng v\u1edbi ch\u1ee9ng minh th\u01b0 c\u1ee7a ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng cho thu\u00ea xe<\/span>
    \n B\u1ea1n mua h\u00f3a \u0111\u01a1n t\u1ea1i chi c\u1ee5c thu\u1ebf n\u01a1i ng\u01b0\u1eddi cho thu\u00ea xe c\u00f3 \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa<\/span>
    \n 2. C\u00e1c lo\u1ea1i thu\u1ebf c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p.<\/span>
    \n B\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft     H\u1ed3 s\u01a1 v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi chi ph\u00ed thu\u00ea xe c\u1ee7a c\u00e1 nh\u00e2n<\/a> \u0111\u1ec3 bi\u1ebft h\u1ed3 s\u01a1, c\u00e1c lo\u1ea1i thu\u1ebf c\u1ee7a chi ph\u00ed thu\u00ea xe c\u1ee7a c\u00e1 nh\u00e2n cho thu\u00ea xe.<\/span><\/li>\n<\/ol>\n

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

    H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0o ng\u00e0y 24\/03\/2015 nh\u01b0ng ng\u00e0y 06\/04\/2015 m\u1edbi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1eady B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Qu\u00fd I-2015 c\u00f3 b\u00e1o c\u00e1o s\u1ed1 h\u00f3a \u0111\u01a1n m\u00e0 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0o ng\u00e0y 24\/03\/2015 kh\u00f4ng \u1ea1?<\/span><\/p>\n

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

    Do s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0o ng\u00e0y 24\/03\/2015 n\u00ean khi l\u00e0m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Qu\u00fd I-2015 b\u1ea1n ph\u1ea3i b\u00e1o c\u00e1o s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0o c\u1ed9t 8, c\u1ed9t 9 : s\u1ed1 h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh trong k\u1ef3. M\u1eabu b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo m\u1eabu d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

    \"Hoi<\/p>\n

    Xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:\u00a0M\u1eabu b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng s\u1ed1 01\/BC-SDH\u0110-CNKD<\/a><\/span><\/p>\n

    \u00a0M\u1eabu 3.9 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

    H\u00f3a \u0111\u01a1n ti\u1ebfp kh\u00e1ch ghi sai \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u00f4ng ty th\u00ec c\u00f4ng ty t\u00f4i l\u00e0m bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 v\u00e0o \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 nh\u01b0 sau:<\/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><\/span><\/p>\n

    C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean trong h\u00f3a \u0111\u01a1n ti\u1ebfp kh\u00e1ch b\u1ecb sai \u0111\u1ecba ch\u1ec9 nh\u01b0ng ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00f4ng ty th\u00ec b\u1ea1n ch\u1ec9 c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

    V\u1eady l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 th\u1ebf n\u00e0o, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y:\u00a0<\/span>H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, th\u1ee7 t\u1ee5c v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p, c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi ghi sai \u0111\u1ecba ch\u1ec9. K\u1ebf to\u00e1n Centax xin chia s\u1ebb qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 09, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":20968,"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\/20295"}],"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=20295"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20295\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20968"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20295"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}