{"id":20309,"date":"2016-01-20T04:13:52","date_gmt":"2016-01-20T04:13:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20309"},"modified":"2016-02-16T01:42:00","modified_gmt":"2016-02-16T01:42:00","slug":"hoi-dap-15","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20309","title":{"rendered":"H\u1ecfi \u0110\u00e1p 15"},"content":{"rendered":"

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

C\u00f4ng ty c\u00f3 kh\u00e1ch h\u00e0ng n\u1ea5u c\u01a1m t\u1ea1i C\u00f4ng ty v\u00e0 Ng\u00e2n h\u00e0ng l\u1eafp \u0111\u1eb7t tr\u1ee5 ATM v\u00e0 \u0111\u00e3 s\u1eed d\u1ee5ng \u0111i\u1ec7n c\u1ee7a C\u00f4ng ty. C\u00f4ng ty s\u1ebd thu ph\u1ea7n ti\u1ec1n \u0111i\u1ec7n c\u1ee7a kh\u00e1ch h\u00e0ng nh\u01b0 v\u1eady doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n GTGT cho kh\u00e1ch h\u00e0ng 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<\/a> t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2, \u0110i\u1ec3m b quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

“b) 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 h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, 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 v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi thu ti\u1ec1n \u0111i\u1ec7n s\u1eed d\u1ee5ng c\u1ee7a kh\u00e1ch h\u00e0ng, C\u00f4ng ty th\u1ef1c hi\u1ec7n l\u1eadp ho\u00e1 \u0111\u01a1n GTGT giao cho kh\u00e1ch h\u00e0ng c\u0103n c\u1ee9 theo l\u01b0\u1ee3ng \u0111i\u1ec7n ti\u00eau th\u1ee5 th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng v\u00e0 \u0111\u00fang gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n do nh\u00e0 cung c\u1ea5p \u0111i\u1ec7n xu\u1ea5t cho C\u00f4ng ty.<\/span><\/p>\n

Xem chi ti\u1ebft v\u1ec1 c\u00e1ch ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ea1i \u0111\u00e2y:H\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t t\u1eeb 2016<\/a><\/span><\/p>\n

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

Tr\u00ean h\u00f3a \u0111\u01a1n GTGT ghi sai \u0111\u1ecba ch\u1ec9 m\u00e0 kh\u00f4ng sai s\u1ed1 ti\u1ec1n th\u00ec kh\u00f4ng l\u00e0m bi\u00ean b\u1ea3n h\u1ee7y ch\u1ec9 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 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> 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><\/p>\n

\u201cb) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 16 nh\u01b0 sau:<\/em><\/span><\/p>\n

\u2026..
\nTr\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 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n ghi sai 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:<\/span><\/p>\n

+ L\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ghi nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi 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.<\/span><\/p>\n

+ Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 sai s\u00f3t m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean ho\u00e1 \u0111\u01a1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf.<\/span><\/p>\n

B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft n\u00e0y \u0111\u1ec3 r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai.: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 3:\u00a0<\/strong><\/span><\/p>\n

B\u00ean em c\u00f3 l\u00f4 h\u00e0ng mua c\u1ee7a nh\u00e0 cung c\u1ea5p \u1edf Malay v\u00e0 giao h\u00e0ng th\u1eb3ng cho kh\u00e1ch h\u00e0ng H\u00e0n Qu\u1ed1c m\u00e0 kh\u00f4ng nh\u1eadp v\u1ec1 Vi\u1ec7t Nam.<\/span><\/p>\n

V\u00ec th\u1ebf b\u00ean em kh\u00f4ng l\u00e0m t\u1edd khai nh\u1eadp kh\u1ea9u v\u00e0 xu\u1ea5t kh\u1ea9u. V\u1edbi \u0111\u1ea7u xu\u1ea5t kh\u1ea9u b\u00ean em c\u0169ng ch\u1ec9 xu\u1ea5t h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 packing list, v\u1eadn \u0111\u01a1n theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng. Em mu\u1ed1n h\u1ecfi trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u00ean em kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n VAT cho l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u n\u00e0y ph\u1ea3i kh\u00f4ng \u1ea1? V\u1edbi h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i xu\u1ea5t cho kh\u00e1ch h\u00e0ng H\u00e0n Qu\u1ed1c b\u00ean em ph\u1ea3i k\u00ea khai tr\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra (trong t\u1edd khai thu\u1ebf GTGT qu\u00fd) \u1edf m\u1ee5c n\u00e0o \u1ea1? C\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng \u1ea1?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 1 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

\u201c2. C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n:<\/em><\/span><\/p>\n

    \n
  1. a) H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (m\u1eabu s\u1ed1 3.1 Ph\u1ee5 l\u1ee5c 3 v\u00e0 m\u1eabu s\u1ed1 5.1 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/em><\/span><\/li>\n<\/ol>\n

    -B\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/em><\/span><\/p>\n

    -Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/em><\/span><\/p>\n

    –<\/em>Xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u;
    \nb) H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00f9ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y:<\/em><\/span><\/p>\n

    – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u (m\u1eabu s\u1ed1 3.2 Ph\u1ee5 l\u1ee5c 3 v\u00e0 m\u1eabu s\u1ed1 5.2 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/em><\/span><\/p>\n

    – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u1edbi nhau, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d (m\u1eabu s\u1ed1 5.3 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).”<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 9, Kho\u1ea3n 2 quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t 0% nh\u01b0 sau:<\/span><\/p>\n

    “2. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%:<\/em><\/span><\/p>\n

    …..
    \nRi\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 b\u00e1n m\u00e0 \u0111i\u1ec3m giao, nh\u1eadn h\u00e0ng ho\u00e1 \u1edf ngo\u00e0i Vi\u1ec7t Nam, c\u01a1 s\u1edf kinh doanh (b\u00ean b\u00e1n) ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c giao, nh\u1eadn h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a k\u00fd v\u1edbi b\u00ean b\u00e1n h\u00e0ng ho\u00e1 \u1edf n\u01b0\u1edbc ngo\u00e0i; h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u00e1 k\u00fd v\u1edbi b\u00ean mua h\u00e0ng; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao, nh\u1eadn \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, v\u1eadn \u0111\u01a1n, phi\u1ebfu \u0111\u00f3ng g\u00f3i, gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9\u2026; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng g\u1ed3m: ch\u1ee9ng t\u1eeb qua ng\u00e2n h\u00e0ng c\u1ee7a c\u01a1 s\u1edf kinh doanh thanh to\u00e1n cho b\u00ean b\u00e1n h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a b\u00ean mua h\u00e0ng h\u00f3a thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh. “<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec khi xu\u1ea5t kh\u1ea9u b\u1ea1n ch\u1ec9 c\u1ea7n l\u1eadp invoice ho\u1eb7c packing list. \u0110\u1ec3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% doanh nghi\u1ec7p ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh tr\u00ean.<\/span><\/p>\n

    N\u0103m 2015 \u0111\u00e3 b\u1ecf b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o v\u00e0 b\u00e1n ra n\u00ean doanh thu c\u1ee7a nh\u1eefng h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 0% \u0111\u01b0\u1ee3c k\u00ea khai tr\u00ean ch\u1ec9 ti\u00eau s\u1ed1 29 c\u1ee7a t\u1edd khai thu\u1ebf 01\/GTGT. Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho nh\u1eefng invoice n\u00e0y.<\/span><\/p>\n

    \u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 h\u00f3a \u0111\u01a1n khi xu\u1ea5t kh\u1ea9u, m\u1eddi b\u1ea1n \u0111\u1ecdc xem t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

    Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a<\/a><\/span><\/p>\n

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

    B\u00ean em c\u00f3 xu\u1ea5t H\u00f3a \u0111\u01a1n GTGT cho kh\u00e1ch h\u00e0ng l\u00e0 doanh nghi\u1ec7p, nh\u01b0ng em vi\u1ebft nh\u1ea7m v\u00e0o m\u1ee5c t\u00ean ng\u01b0\u1eddi mua h\u00e0ng ( c\u00e1 nh\u00e2n). B\u00ean em \u0111\u00e3 g\u1eedi tr\u1ea3 H\u0110 cho kh\u00e1ch h\u00e0ng r\u1ed3i. Em vi\u1ebft nh\u01b0 th\u1ebf th\u00ec H\u0110 \u0111\u1ea5y 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 theo Kho\u1ea3n 3, \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec3 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

      Trong tr\u01b0\u1eddng h\u1ee3p b\u1ea1n xu\u1ea5t h\u00f3a \u0111\u01a1n cho doanh nghi\u1ec7p nh\u01b0ng vi\u1ebft nh\u1ea7m v\u00e0o m\u1ee5c t\u00ean ng\u01b0\u1eddi mua h\u00e0ng m\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng y\u00eau c\u1ea7u xu\u1ea5t l\u1ea1i h\u00f3a \u0111\u01a1n, v\u00e0 kh\u00f4ng l\u00e0m cho ng\u01b0\u1eddi kh\u00e1c hi\u1ec3u nh\u1ea7m l\u00e0 b\u1ea1n xu\u1ea5t h\u00f3a \u0111\u01a1n cho c\u00e1 nh\u00e2n th\u00ec b\u1ea1n kh\u00f4ng c\u1ea7n ph\u1ea3i xu\u1ea5t l\u1ea1i h\u00f3a \u0111\u01a1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00f3 v\u1eabn h\u1ee3p l\u1ec7. N\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u xu\u1ea5t l\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec b\u00ean b\u1ea1n v\u00e0 ph\u00eda kh\u00e1ch h\u00e0ng 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 b\u00ean b\u1ea1n l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t l\u00e0 \u0111\u01b0\u1ee3c.<\/span><\/p>\n

      M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9 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 5:<\/strong>\u00a0<\/strong><\/span><\/p>\n

      Anh ch\u1ecb cho e h\u1ecfi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh.<\/span><\/p>\n

      V\u1eady 1 DN nh\u1ecf c\u00f3 m\u1ed7i m\u1ed9t nv k\u1ebf to\u00e1n th\u00ec sao \u1ea1?<\/span><\/p>\n

      C\u00e1c ch\u1ee9c danh nh\u01b0 th\u1ee7 kho, th\u1ee7 qu\u1ef9 th\u00ec k\u1ebf to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c k\u00fd ko \u1ea1?<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p e l\u00e0m ph\u1ea7n m\u1ec1m. C\u00f3 nh\u1eefng phi\u1ebfu chi ph\u1ea7n h\u1ecd t\u00ean ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n l\u00e0 c\u00f4ng ty kh\u00e1c.<\/span><\/p>\n

      V\u1eady m\u1ee5c ” Ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n ” b\u00ean d\u01b0\u1edbi e b\u1ecf tr\u1ed1ng \u0111\u01b0\u1ee3c ko \u1ea1?<\/span><\/p>\n

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

      C\u0103n c\u1ee9 theo Lu\u1eadt K\u1ebf to\u00e1n th\u00ec c\u00e1c ch\u1ee9c danh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd \u0111\u1ea7y \u0111\u1ee7 m\u1ed9t nh\u1eadn vi\u00ean k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ki\u00eam l\u00e0m k\u1ebf to\u00e1n, th\u1ee7 kho, th\u1ee7 qu\u1ef9 do \u0111\u00f3 k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 k\u00fd \u0111\u01b0\u1ee3c ch\u1ec9 ti\u00eau th\u1ee7 kho ho\u1eb7c th\u1ee7 qu\u1ef9.<\/span><\/p>\n

      Trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty b\u1ea1n l\u00e0m tr\u00ean ph\u1ea7n m\u1ec1m c\u00f3 nh\u1eefng phi\u1ebfu chi ghi ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n l\u00e0 nh\u00e2n vi\u00ean c\u00f4ng ty kh\u00e1c th\u00ec t\u1ea1i th\u1eddi \u0111i\u1ec3m chi ti\u1ec1n b\u1ea1n ph\u1ea3i in phi\u1ebfu chi \u0111\u00f3 ra cho ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean. N\u1ebfu b\u1ea1n kh\u00f4ng in phi\u1ebfu chi t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3 m\u00e0 b\u1ea1n in phi\u1ebfu chi v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m th\u00ec ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n kh\u00f4ng th\u1ec3 k\u00fd \u0111\u01b0\u1ee3c nh\u01b0 v\u1eady phi\u1ebfu chi c\u1ee7a b\u1ea1n kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/p>\n

      M\u1eddi b\u1ea1n theo d\u00f5i chi ti\u1ebft v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u1ea1i \u0111\u00e2y:Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      H\u1ecfi \u0110\u00e1p 15 gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u00e1c Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 15, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21021,"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\/20309"}],"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=20309"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20309\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21021"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20309"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}