{"id":20301,"date":"2016-01-20T03:55:18","date_gmt":"2016-01-20T03:55:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20301"},"modified":"2016-02-16T01:32:29","modified_gmt":"2016-02-16T01:32:29","slug":"hoi-dap-12","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20301","title":{"rendered":"H\u1ecfi \u0110\u00e1p 12"},"content":{"rendered":"

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

Tr\u00ean h\u00f3a \u0111\u01a1n GTGT th\u00f4ng tin h\u1ecd t\u00ean ng\u01b0\u1eddi mua h\u00e0ng c\u00f3 th\u1ec3 \u0111\u1ec3 tr\u1ed1ng \u0111\u01b0\u1ee3c kh\u00f4ng, ho\u1eb7c vi\u1ebft lu\u00f4n t\u00ean th\u00f4ng tin \u0111\u01a1n v\u1ecb th\u00ec 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 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 1 quy \u0111\u1ecbnh n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span>
\n “a) T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n.
\nb) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n.
\nc) T\u00ean li\u00ean h\u00f3a \u0111\u01a1n.
\nd) S\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n.
\n\u0111) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n;
\ne) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua;
\ng) T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.
\nh) Ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean, d\u1ea5u ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3) v\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n.
\ni) T\u00ean t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n.
\nk) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec ch\u1ec9 ti\u00eau h\u1ecd t\u00ean ng\u01b0\u1eddi mua h\u00e0ng l\u00e0 ch\u1ec9 ti\u00eau kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i ghi. Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n cho c\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p th\u00ec ghi t\u00ean ng\u01b0\u1eddi mua v\u00e0 t\u00ean \u0111\u01a1n v\u1ecb, ng\u01b0\u1eddi mua h\u00e0ng ph\u1ea3i k\u00fd t\u00ean v\u00e0o b\u00ean mua h\u00e0ng tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai t\u00ean ng\u01b0\u1eddi mua th\u00ec c\u00e1ch x\u1eed l\u00fd m\u1eddi b\u1ea1n xem th\u00eam t\u1ea1i \u0111\u00e2y:X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i nh\u1eadn gia c\u00f4ng h\u00e0ng cho 1 c\u00f4ng ty. Nh\u01b0ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u1ec3 gia c\u00f4ng h\u00e0ng n\u00e0y l\u1ea1i kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. V\u1eady c\u00f4ng ty t\u00f4i c\u00f3 xu\u1ea5t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n kh\u00f4ng? Ti\u1ec1n \u0111i\u1ec7n c\u00f3 h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f4ng ty.<\/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 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.2 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span>
\n “2.2.Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:
\n…..
\nb) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u01b0\u1ee3c thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea mua t\u00e0i ch\u00ednh).”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty b\u1ea1n nh\u1eadn gia c\u00f4ng h\u00e0ng h\u00f3a cho c\u00f4ng ty kh\u00e1c th\u00ec c\u00f4ng ty ban ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n cho ph\u1ea7n gia c\u00f4ng \u0111\u00f3. M\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u1ec3 gia c\u00f4ng h\u00e0ng h\u00f3a \u0111\u00f3 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb th\u00ec chi ph\u00ed kh\u1ea5u hao m\u00e1y m\u00f3c kh\u00f4ng \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 TNDN.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c chi ph\u00ed kh\u1ea5u hao trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng \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, m\u1eddi b\u1ea1n xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u hao TSC\u0110 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p t\u00f4i c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, \u0111\u00e3 b\u1ecb thu h\u1ed3i GPKD trong th\u1eddi gian ch\u1edd gi\u1ea3i th\u1ec3, doanh nghi\u1ec7p \u0111\u00e3 b\u00e1n TSC\u0110 l\u00e0 nh\u00e0 v\u00e0 \u0111\u00e3 qua c\u00f4ng ch\u1ee9ng. Hi\u1ec7n nay t\u00e0i s\u1ea3n \u0111\u00e3 b\u00e1n \u0111\u00f3 ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu \u0111\u01b0\u1ee3c v\u00ec kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n \u0111\u1ec3 cung c\u1ea5p cho ng\u01b0\u1eddi mua. V\u1eady x\u00e1c \u0111\u1ecbnh thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n n\u00e0y nh\u01b0 th\u1ebf n\u00e0o v\u00e0 doanh nghi\u1ec7p l\u1ea5y h\u00f3a \u0111\u01a1n \u1edf \u0111\u00e2u \u0111\u1ec3 cung c\u1ea5p cho ng\u01b0\u1eddi mua?<\/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 13 quy \u0111\u1ecbnh vi\u1ec7c c\u1ea5p h\u00f3a \u0111\u01a1n do c\u1ee5c thu\u1ebf \u0111\u1eb7t in nh\u01b0 sau:<\/span>
\n “1. C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.
\n…….
\n2. H\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng s\u1ed1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n l\u1ebb.
\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p sau khi \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u00e3 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, \u0111\u00e3 b\u1ecb thu h\u1ed3i GPKD trong th\u1eddi gian ch\u1edd gi\u1ea3i th\u1ec3, doanh nghi\u1ec7p b\u00e1n TSC\u0110 l\u00e0 nh\u00e0 v\u00e0 \u0111\u1ea5t \u0111\u00e3 qua c\u00f4ng ch\u1ee9ng th\u00ec ch\u1ee7 doanh nghi\u1ec7p li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp<\/span><\/p>\n

C\u00e1c b\u00e0i vi\u1ebft li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, m\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:X\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u00e3 gi\u1ea3i th\u1ec3<\/a><\/span><\/p>\n

C\u00f4ng v\u0103n 3830\/TCT-CS v\u1ec1 h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p gi\u1ea3i th\u1ec3<\/a><\/span><\/p>\n

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

Tr\u00ean h\u00f3a \u0111\u01a1n GTGT ti\u1ec1n \u0111i\u1ec7n, \u0111i\u1ec7n tho\u1ea1i b\u00ean b\u00e1n ghi ng\u00e0y h\u00f3a \u0111\u01a1n l\u00e0 1 ng\u00e0y, v\u00e0 ng\u00e0y thanh to\u00e1n l\u00e0 1 ng\u00e0y. V\u1eady khi k\u00ea khai GTGT th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n ph\u1ea3i ghi l\u00e0 ng\u00e0y n\u00e0o \u1ea1? <\/span><\/p>\n

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

Khi k\u00ea khai thu\u1ebf GTGT b\u1ea1n ph\u1ea3i c\u0103n c\u1ee9 ng\u00e0y ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau ng\u00e0y h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ti\u1ec1n cho h\u00f3a \u0111\u01a1n \u0111\u00f3.<\/span><\/p>\n

\u0110\u1ec3 l\u1eadp c\u00e1c ti\u00eau th\u1ee9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00fang, m\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft c\u00e1ch l\u1eadp t\u1ea1i \u0111\u00e2y<\/span>:C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

\u0110\u1ecba ch\u1ec9 c\u1ee7a doanh nghi\u1ec7p ch\u00fang t\u00f4i r\u1ea5t d\u00e0i, khi l\u1ea5y h\u00f3a \u0111\u01a1n GTGT, ng\u01b0\u1eddi b\u00e1n h\u00e0ng ph\u1ea3i vi\u1ebft xu\u1ed1ng d\u00f2ng \u1edf d\u00f2ng “s\u1ed1 t\u00e0i kho\u1ea3n” tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n m\u1edbi vi\u1ebft h\u1ebft \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ecba ch\u1ec9 c\u00f4ng ty (\u0111\u00e3 vi\u1ebft t\u1eaft c\u00e1c t\u1eeb \u0111\u01b0\u1ee3c ph\u00e9p vi\u1ebft t\u1eaft). Cho t\u00f4i h\u1ecfi doanh nghi\u1ec7p t\u00f4i vi\u1ebft nh\u01b0 v\u1eady c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng? N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/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\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

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><\/strong>\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

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i ghi \u0111\u00fang ti\u00eau th\u1ee9c \u201cm\u00e3 s\u1ed1 thu\u1ebf\u201d c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n. <\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ti\u00eau th\u1ee9c \u201ct\u00ean, \u0111\u1ecba ch\u1ec9\u201d c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i vi\u1ebft \u0111\u1ea7y \u0111\u1ee7, tr\u01b0\u1eddng h\u1ee3p vi\u1ebft t\u1eaft\u00a0 th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n.\u00a0 <\/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.<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu c\u00f4ng ty \u0111\u00e3 vi\u1ebft t\u1eaft t\u00ean theo quy \u0111\u1ecbnh m\u00e0 v\u1eabn kh\u00f4ng th\u1ec3 ghi h\u1ebft t\u00ean, c\u00f4ng ty c\u00f3 th\u1ec3 li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan c\u1ea5p ph\u00e9p \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd t\u00ean vi\u1ebft t\u1eaft \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft v\u1ec1 h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9 s\u1ebd x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o:X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0110\u00e1p 12 gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 Nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c ghi tr\u00ean h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, quy \u0111\u1ecbnh vi\u1ebft t\u1eaft t\u00ean C\u00f4ng ty tr\u00ean h\u00f3a \u0111\u01a1n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb qua b\u00e0i vi\u1ebft H\u1ecfi \u0111\u00e1p 12, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21018,"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\/20301"}],"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=20301"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20301\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21018"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20301"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}