{"id":20305,"date":"2016-01-20T04:05:01","date_gmt":"2016-01-20T04:05:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20305"},"modified":"2016-02-16T01:35:26","modified_gmt":"2016-02-16T01:35:26","slug":"hoi-dap-13","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20305","title":{"rendered":"H\u1ecfi \u0110\u00e1p 13"},"content":{"rendered":"

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

H\u00f3a \u0111\u01a1n GTGT g\u1eedi chuy\u1ec3n ph\u00e1t nhanh cho ng\u01b0\u1eddi mua, kh\u00f4ng c\u00f3 ch\u1eef k\u00fd t\u01b0\u01a1i c\u1ee7a ng\u01b0\u1eddi mua th\u00ec c\u00f3 \u0111\u01b0\u1ee3c \u0111\u00f3ng d\u1ea5u b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i 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 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2, \u0110i\u1ec3m \u0111 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>
\n “\u0111) Ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi mua h\u00e0ng (k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)\u201d
\nRi\u00eang \u0111\u1ed1i v\u1edbi vi\u1ec7c mua h\u00e0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp nh\u01b0: Mua h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng, FAX th\u00ec ng\u01b0\u1eddi mua h\u00e0ng kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n. Khi l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi mua h\u00e0ng (k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)\u201d, ng\u01b0\u1eddi b\u00e1n h\u00e0ng ph\u1ea3i ghi r\u00f5 l\u00e0 b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng, FAX.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu c\u00f4ng ty giao d\u1ecbch b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp v\u1edbi ng\u01b0\u1eddi mua sau \u0111\u00f3 h\u00f3a \u0111\u01a1n g\u1eedi qua \u0111\u01b0\u1eddng chuy\u1ec3n ph\u00e1t nhanh th\u00ec ph\u1ea3i y\u00eau c\u1ea7u ng\u01b0\u1eddi mua k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n (b\u00ean mua). Quy \u0111\u1ecbnh 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) l\u00e0 n\u1ed9i dung b\u1eaft bu\u1ed9c, n\u1ebfu kh\u00f4ng c\u00f3 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c khai kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch mua, b\u00e1n qua \u0111i\u1ec7n tho\u1ea1i v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n qua chuy\u1ec3n ph\u00e1t nhanh ho\u1eb7c b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n kh\u00e1c th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e9p ghi “b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i”.<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft v\u1ec1 c\u00e1ch ghi c\u00e1c ti\u00eau th\u1ee9c tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb t\u0103ng t\u1ea1i \u0111\u00e2y:C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300o \u0111\u01b0\u01a1\u0323c coi la\u0300 s\u01b0\u0309 du\u0323ng b\u00e2\u0301t h\u01a1\u0323p pha\u0301p ho\u0301a \u0111\u01a1n?<\/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 23 quy \u0111\u1ecbnh s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span>
\n “1. S\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n l\u00e0 vi\u1ec7c l\u1eadp kh\u1ed1ng h\u00f3a \u0111\u01a1n; cho ho\u1eb7c b\u00e1n h\u00f3a \u0111\u01a1n ch\u01b0a l\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c l\u1eadp khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf b\u00e1n ho\u1eb7c c\u1ea5p v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y); cho ho\u1eb7c b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c h\u1ea1ch to\u00e1n, khai thu\u1ebf ho\u1eb7c thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch; l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c; l\u1eadp h\u00f3a \u0111\u01a1n sai l\u1ec7ch n\u1ed9i dung gi\u1eefa c\u00e1c li\u00ean; d\u00f9ng h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 ch\u1ee9ng minh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c.
\n2. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n:
\n– H\u00f3a \u0111\u01a1n c\u00f3 n\u1ed9i dung \u0111\u01b0\u1ee3c ghi kh\u00f4ng c\u00f3 th\u1ef1c m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9.
\n– S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 b\u00e1n ra, \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra \u0111\u1ec3 gian l\u1eadn thu\u1ebf, \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a nh\u01b0ng kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf.
\n– S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, nh\u01b0ng kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf, gian l\u1eadn thu\u1ebf; \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb.
\n– H\u00f3a \u0111\u01a1n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c sai l\u1ec7ch c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c gi\u1eefa c\u00e1c li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n.
\n– S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f4ng an v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 k\u1ebft lu\u1eadn l\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n.”<\/em><\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111\u01b0\u01a1c coi l\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

V\u1eady n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n th\u00ec s\u1ebd ch\u1ecbu m\u1ee9c ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o, m\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:Ph\u1ea1t h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng nh\u01b0ng ghi thi\u1ebfu th\u00f4ng tin \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng. V\u1eady h\u00f3a \u0111\u01a1n \u0111\u00f3 ph\u1ea3i x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/span><\/p>\n

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

T\u1ea1i kho\u1ea3n 7b, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh:<\/span>
\n \u201c\u2026Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \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 ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\u2026\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n ghi thi\u1ebfu \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh. Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 k\u00ea khai thu\u1ebf.<\/span><\/p>\n

Ngo\u00e0i tr\u01b0\u1eddng h\u1ee3p tr\u00ean, khi vi\u1ebft h\u00f3a \u0111\u01a1n th\u01b0\u1eddng x\u1ea3y ra nhi\u1ec1u l\u1ed7i kh\u00e1c, v\u1eady c\u00e1c l\u1ed7i \u0111\u00f3 l\u00e0 l\u1ed7i g\u00ec v\u00e0 c\u00e1ch x\u1eed l\u00fd ra sao, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y:<\/p>\n

X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n vi\u1ebft sai thu\u1ebf su\u1ea5t GTGT<\/a><\/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

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

Th\u00e1ng 1\/2015 \u0111\u01a1n v\u1ecb t\u00f4i c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT sai c\u1ee5 th\u1ec3 nh\u01b0 sau: T\u1ed5ng ti\u1ec1n h\u00e0ng \u0111\u00fang nh\u01b0ng do t\u00ednh gi\u00e1 tr\u01b0\u1edbc thu\u1ebf sai d\u1eabn \u0111\u1ebfn s\u1ed1 ti\u1ec1n thu\u1ebf GTGT c\u0169ng sai, h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c xu\u1ea5t \u0111i v\u00e0 khi k\u00ea khai thu\u1ebf qu\u00fd I\/2015 m\u1edbi ph\u00e1t hi\u1ec7n sai th\u00ec \u0111\u01a1n v\u1ecb nh\u1eadn h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ed3ng \u00fd xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i v\u00ec l\u00fd do \u0111\u01a1n v\u1ecb h\u1ecd \u0111\u00e3 quy\u1ebft to\u00e1n xong c\u00f4ng tr\u00ecnh m\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n xu\u1ea5t sai. V\u1eady t\u00f4i ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n vi\u1ebft sai nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp 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

    \n
  1. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi<\/em>\u1ea3<\/em>m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/em>\u201d<\/em><\/span><\/li>\n<\/ol>\n

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT v\u00e0 \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra theo quy \u0111\u1ecbnh. \u0110\u01a1n v\u1ecb mua h\u00e0ng \u0111\u00e3 nh\u1eadn h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o th\u00ec b\u00ean C\u00f4ng ty b\u1ea1n ph\u00e1t hi\u1ec7n sai s\u00f3t do t\u00ednh gi\u00e1 tr\u01b0\u1edbc thu\u1ebf ghi sai d\u1eabn \u0111\u1ebfn s\u1ed1 ti\u1ec1n thu\u1ebf GTGT c\u0169ng sai. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y hai b\u00ean mua, b\u00e1n l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 n\u1ed9i dung sai s\u00f3t v\u1ec1 gi\u00e1 b\u00e1n, ti\u1ec1n thu\u1ebf GTGT. \u0110\u1ed3ng th\u1eddi, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n, ti\u1ec1n thu\u1ebf GTGT cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026, ng\u00e0y \u2026 theo bi\u00ean b\u1ea3n s\u1ed1\u2026C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh hai b\u00ean k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

    \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf x\u1eed l\u00fd trong hai tr\u01b0\u1eddng h\u1ee3p l\u00e0 \u0111\u00e3 k\u00ea khai thu\u1ebf v\u00e0 ch\u01b0a k\u00ea khai thu\u1ebf, m\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<\/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

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

    C\u00f4ng ty t\u00f4i c\u00f3 vi\u1ebft h\u00f3a \u0111\u01a1n tr\u1ea3 cho kh\u00e1ch h\u00e0ng nh\u01b0ng do s\u01a1 su\u1ea5t vi\u1ebft sai s\u1ed1 th\u00e1ng tr\u00ean h\u00f3a \u0111\u01a1n, c\u1ea3 \u0111\u01a1n v\u1ecb mua h\u00e0ng v\u00e0 b\u00e1n h\u00e0ng \u0111\u00e3 k\u00ea khai thu\u1ebf sau \u0111\u00f3 m\u1edbi ph\u00e1t hi\u1ec7n ra sai s\u00f3t tr\u00ean. V\u1eady t\u00f4i ph\u1ea3i x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 theo Kho\u1ea3n 3, \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp 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

      \n
    1. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u00e1m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/em>\u201d<\/em><\/span><\/li>\n<\/ol>\n

      Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean trong tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. Trong h\u00f3a \u0111\u01a1n ghi r\u00f5 nh\u1eefng n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

      M\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft v\u1ec1 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p hay g\u1eb7p t\u1ea1i \u0111\u00e2y<\/span>:C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      H\u1ecfi \u0110\u00e1p 13 gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 ti\u00eau th\u1ee9c ghi tr\u00ean h\u00f3a \u0111\u01a1n, quy \u0111\u1ecbnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, quy \u0111\u1ecbnh x\u1eed l\u00fd sai s\u00f3t \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp. K\u1ebf to\u00e1n Centax chia s\u1ebb qua b\u00e0i vi\u1ebft H\u1ecfi \u0110\u00e1p 13, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21019,"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\/20305"}],"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=20305"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20305\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21019"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20305"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}