{"id":20297,"date":"2016-01-20T03:42:37","date_gmt":"2016-01-20T03:42:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20297"},"modified":"2016-07-13T10:18:41","modified_gmt":"2016-07-13T10:18:41","slug":"hoi-dap-10","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20297","title":{"rendered":"H\u1ecfi \u0110\u00e1p 10"},"content":{"rendered":"

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

\u0110\u01a1n v\u1ecb em c\u00f3 mua m\u1ed9t s\u1ed1 trang thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c, nh\u01b0ng \u0111\u01a1n v\u1ecb b\u00e1n ghi h\u00f3a \u0111\u01a1n sai \u0111\u01a1n gi\u00e1. C\u00f4ng ty em v\u00e0 b\u00ean b\u00e1n \u0111\u1ec1u ch\u01b0a k\u00ea khai thu\u1ebf, v\u00e2y em ph\u1ea3i x\u1eed l\u00fd h\u00f3a \u0111\u01a1n n\u00e0y nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2, \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>\u0110i\u1ec1u 20. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/em><\/strong><\/span><\/p>\n

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

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean khi \u0111\u01a1n v\u1ecb b\u00e1n ghi h\u00f3a \u0111\u01a1n sai \u0111\u01a1n gi\u00e1 m\u00e0 c\u1ea3 hai b\u00ean \u0111\u1ec1u ch\u01b0a k\u00ea khai thu\u1ebf th\u00ec 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, tr\u00ean bi\u00ean b\u1ea3n ghi r\u00f5 l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n v\u00e0 l\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n l\u1eadp sai, l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai khi c\u1ea3 hai b\u00ean \u0111\u1ec1u ch\u01b0a k\u00ea khai thu\u1ebf, v\u1eady trong tr\u01b0\u1eddng h\u1ee3p m\u00e0 c\u1ea3 hai b\u00ean \u0111\u1ec1u \u0111\u00e3 k\u00ea khai th\u00ec x\u1eed l\u00fd ra sao, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2<\/span>y: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

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

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n giao d\u1ecbch nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

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

\u201c<\/em>b)<\/em><\/strong> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 16 nh\u01b0 sau:<\/em><\/span><\/p>\n

\u201cb) Ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d, \u201ct\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua\u201d <\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0: “Ph\u01b0\u1eddng” th\u00e0nh “P”; “Qu\u1eadn” th\u00e0nh “Q”, “Th\u00e0nh ph\u1ed1” th\u00e0nh “TP”, “Vi\u1ec7t Nam” th\u00e0nh “VN” ho\u1eb7c “C\u1ed5 ph\u1ea7n” l\u00e0 “CP”, “Tr\u00e1ch nhi\u1ec7m H\u1eefu h\u1ea1n” th\u00e0nh “TNHH”, “khu c\u00f4ng nghi\u1ec7p” th\u00e0nh “KCN”, “s\u1ea3n xu\u1ea5t” th\u00e0nh “SX”, “Chi nh\u00e1nh” th\u00e0nh “CN”\u2026 nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3, qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.\u201d<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec trong tr\u01b0\u1eddng h\u1ee3p t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn nh\u1eefng danh t\u1eeb th\u00f4ng d\u1ee5ng, nh\u01b0ng kh\u00f4ng g\u00e2y hi\u1ec3u l\u1ea7m.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p m\u00e0 k\u1ebf to\u00e1n kh\u00f4ng n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u00e0 vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9 th\u00ec x\u1eed l\u00fd sao, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua<\/a><\/span><\/p>\n

X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9<\/a><\/span><\/p>\n

X\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi \u0111\u1ed5i t\u00ean c\u00f4ng ty, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i l\u1ea7n m\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y ho\u00e1 \u0111\u01a1n th\u00ec ng\u01b0\u1eddi b\u00e1n c\u00f3 ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m b, Kho\u1ea3n 2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 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>Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i l\u1ea7n, ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n\u201d ho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\u201d.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i l\u1ea7n m\u00e0 ng\u01b0\u1eddi ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec ng\u01b0\u1eddi b\u00e1n v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n\u201d.<\/span><\/p>\n

\u0110\u1ec3 n\u1eafm r\u00f5 v\u1ec1 c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y<\/span>:H\u01b0\u1edbng d\u1eabn c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n GTGT m\u1edbi nh\u1ea5t 2015<\/a><\/span><\/p>\n

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

Th\u1ee7 t\u1ee5c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in nh\u01b0ng ch\u01b0a ph\u00e1t h\u00e0nh nh\u01b0 th\u1ebf n\u00e0o \u1ea1?<\/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 5 S\u1eeda \u0111\u1ed5i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n ” \u0110\u1ed1i v\u1edbi c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft c\u00f3 in s\u1eb5n t\u00ean,\u0111\u1ecba ch\u1ec9 tr\u00ean t\u1edd ho\u00e1 \u0111\u01a1n, khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u00ean,\u0111\u1ecba ch\u1ec9 nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c kinh doanh v\u1eabn c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in th\u00ec th\u1ef1c hi\u1ec7n \u0111\u00f3ng d\u1ea5u t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi v\u00e0o b\u00ean c\u1ea1nh ti\u00eau th\u1ee9c t\u00ean, \u0111\u1ecba ch\u1ec9 \u0111\u00e3 in s\u1eb5n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng v\u00e0 g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (m\u1eabu s\u1ed1 3.13 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\nTr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 \u0111\u00f3ng d\u1ea5u \u0111\u1ecba ch\u1ec9 m\u1edbi l\u00ean ho\u00e1 \u0111\u01a1n, g\u1eedi b\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng (m\u1eabu s\u1ed1 3.10 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn (trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng, s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng).N\u1ebfu t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec th\u1ef1c hi\u1ec7n hu\u1ef7 c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 hu\u1ef7 ho\u00e1 \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n m\u1edbi v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn.”<\/em><\/span><\/p>\n

N\u1ebfu b\u1ea1n mu\u1ed1n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh th\u00ec b\u1ea1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh tr\u00ean. N\u1ebfu b\u1ea1n mu\u1ed1n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u1eb7t in l\u1ea7n m\u1edbi th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 29, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 h\u1ee7y h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span>
\n “a) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i l\u1eadp B\u1ea3ng ki\u1ec3m k\u00ea h\u00f3a \u0111\u01a1n c\u1ea7n h\u1ee7y.
\nb) T\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n. H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 \u0111\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o, \u0111\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c.
\nH\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng khi h\u1ee7y h\u00f3a \u0111\u01a1n.
\nc) C\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i k\u00fd v\u00e0o bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt n\u1ebfu c\u00f3 sai s\u00f3t.
\nd) H\u1ed3 s\u01a1 h\u1ee7y h\u00f3a \u0111\u01a1n g\u1ed3m:
\n– Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n kinh doanh;
\n– B\u1ea3ng ki\u1ec3m k\u00ea h\u00f3a \u0111\u01a1n c\u1ea7n h\u1ee7y ghi chi ti\u1ebft: t\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n h\u1ee7y (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1… ho\u1eb7c k\u00ea chi ti\u1ebft t\u1eebng s\u1ed1 h\u00f3a \u0111\u01a1n n\u1ebfu s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n h\u1ee7y kh\u00f4ng li\u00ean t\u1ee5c);
\n– Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n;
\n– Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 n\u1ed9i dung: lo\u1ea1i, k\u00fd hi\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n h\u1ee7y t\u1eeb s\u1ed1\u2026 \u0111\u1ebfn s\u1ed1, l\u00fd do h\u1ee7y, ng\u00e0y gi\u1edd h\u1ee7y, ph\u01b0\u01a1ng ph\u00e1p h\u1ee7y (m\u1eabu s\u1ed1 3.11 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\nH\u1ed3 s\u01a1 h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Ri\u00eang Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh hai (02) b\u1ea3n, m\u1ed9t b\u1ea3n l\u01b0u, m\u1ed9t b\u1ea3n g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n.”<\/em><\/span><\/p>\n

B\u1ea1n c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb. T\u00f9y b\u1ea1n x\u00e1c \u0111\u1ecbnh vi\u1ec7c x\u1eed l\u00fd s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0 th\u1ebf n\u00e0o cho thu\u1eadn ti\u1ec7n v\u1edbi c\u00f4ng ty b\u1ea1n.<\/span><\/p>\n

C\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u1ee7y h\u00f3a \u0111\u01a1n, m\u1eddi b\u1ea1n \u0111\u1ecdc xem th\u00eam t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 h\u1ee7y h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

M\u1eabu quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

M\u1eabu 3.11 Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

M\u1eabu Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i \u0111\u00e3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1ef1 in nh\u01b0ng nay kh\u00f4ng mu\u1ed1n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00f3 n\u1eefa th\u00ec c\u00f3 \u0111\u01b0\u1ee3c h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00f3 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 4, Kho\u1ea3n 1 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n “Doanh nghi\u1ec7p X th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1ef1 in v\u00e0o ng\u00e0y 7\/6\/2014 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u00e0 500 s\u1ed1, t\u1eeb s\u1ed1 201 \u0111\u1ebfn h\u1ebft s\u1ed1 700. \u0110\u1ebfn h\u1ebft n\u0103m 2014, doanh nghi\u1ec7p X ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft 500 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. N\u0103m 2015, doanh nghi\u1ec7p X \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng cho \u0111\u1ebfn h\u1ebft 500 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t n\u00eau tr\u00ean.
\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p X kh\u00f4ng mu\u1ed1n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng th\u00ec th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u1ef1c hi\u1ec7n Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu doanh nghi\u1ec7p b\u1ea1n kh\u00f4ng mu\u1ed1n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng th\u00ec th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u1ef1c hi\u1ec7n Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/span><\/p>\n

V\u1eady c\u00e1c th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in bao g\u1ed3m nh\u1eefng g\u00ec, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2y<\/span>:Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1ch x\u1eed l\u00fd sai s\u00f3t \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, quy \u0111\u1ecbnh vi\u1ebft t\u1eaft t\u00ean C\u00f4ng ty, Doanh nghi\u1ec7p tr\u00ean h\u00f3a \u0111\u01a1n giao d\u1ecbch v\u00e0 nh\u1eefng th\u1ee7 t\u1ee5c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in nh\u01b0ng ch\u01b0a ph\u00e1t h\u00e0nh. K\u1ebf to\u00e1n Centax xin chia s\u1ebb qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 10, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":21022,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2462],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20297"}],"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=20297"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20297\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21022"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20297"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}