{"id":20315,"date":"2016-01-21T06:15:43","date_gmt":"2016-01-21T06:15:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20315"},"modified":"2016-02-16T01:47:16","modified_gmt":"2016-02-16T01:47:16","slug":"hoi-dap-18","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20315","title":{"rendered":"H\u1ecfi \u0110\u00e1p 18"},"content":{"rendered":"

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

Khi l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, n\u1ebfu t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng qu\u00e1 d\u00e0i doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o 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 v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n 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

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

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean khi l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng n\u1ebfu t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng 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\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin 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.<\/span><\/p>\n

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

Th\u00e1ng 12 n\u0103m 2015 t\u00f4i ph\u00e1t hi\u1ec7n ra do s\u01a1 su\u1ea5t trong th\u00e1ng 10 n\u0103m 2015 t\u00f4i c\u00f3 vi\u1ebft sai t\u00ean c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng tr\u00ean m\u1ed9t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c nh\u01b0 m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng v\u1eabn \u0111\u00fang. Xin h\u1ecfi\u00a0 t\u00f4i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00e1c thay th\u1ebf h\u00f3a \u0111\u01a1n sai s\u00f3t \u0111\u00f3 kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec1m 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 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n 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

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng tr\u00ean m\u1ed9t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c nh\u01b0 m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng v\u1eabn \u0111\u00fang th\u00ec c\u00e1c b\u00ean ch\u1ec9 c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

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

Khi b\u00e1n h\u00e0ng kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n, C\u00f4ng ty \u0111\u00e3 vi\u1ebft ho\u00e1 \u0111\u01a1n ghi r\u00f5 l\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i quy\u1ec3n v\u00e0 c\u00f4ng ty \u0111\u00e3 k\u00ea khai n\u1ed9p thu\u1ebf. Sau m\u1ed9t th\u1eddi gian kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u tr\u1ea3 h\u00f3a \u0111\u01a1n 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 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 quy \u0111\u1ecbnh v\u1ec1 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 ho\u00e1 \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><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, khi kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n, C\u00f4ng ty \u0111\u00e3 vi\u1ebft h\u00f3a \u0111\u01a1n ghi r\u00f5 l\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i quy\u1ec3n v\u00e0 c\u00f4ng ty \u0111\u00e3 k\u00ea khai n\u1ed9p thu\u1ebf kh\u00f4ng tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

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

C\u00f4ng ty c\u00f3 cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n. Th\u1eddi h\u1ea1n cho thu\u00ea l\u00e0 10 n\u0103m v\u00e0 th\u1eddi h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng trong v\u00f2ng 05 n\u0103m. Nh\u01b0ng \u0111\u1ebfn n\u0103m th\u1ee9 03 kh\u00e1ch h\u00e0ng thanh to\u00e1n h\u1ebft s\u1ed1 ti\u1ec1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng. Theo tho\u1ea3 thu\u1eadn c\u1ee7a hai b\u00ean th\u00ec \u0111\u01a1n v\u1ecb chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng m\u1ed9t kho\u1ea3n ti\u1ec1n do kh\u00e1ch h\u00e0ng thanh to\u00e1n ti\u1ec1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n. V\u1eady s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng \u0111\u01a1n v\u1ecb c\u00f3 l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 7, Kho\u1ea3n 22 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span>
\n “Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng (n\u1ebfu c\u00f3) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng ho\u00e1 \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c l\u1eadp khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh (k\u1ef3) chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh thu mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty b\u1ea1n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n, theo tho\u1ea3 thu\u1eadn h\u1ee3p \u0111\u1ed3ng th\u00ec th\u1eddi h\u1ea1n thanh to\u00e1n trong v\u00f2ng 05 n\u0103m. V\u1eady doanh thu tr\u1ea3 trong 5 n\u0103m c\u00f3 ph\u1ea7n l\u00e3i ch\u1eadm tr\u1ea3. \u0110\u1ebfn n\u0103m th\u1ee9 03 b\u00ean \u0111i thu\u00ea \u0111\u00e3 thanh to\u00e1n h\u1ebft s\u1ed1 ti\u1ec1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng, n\u00ean \u0111\u01a1n v\u1ecb \u0111\u00e3 chi\u1ebft kh\u1ea5u cho b\u00ean \u0111i thu\u00ea m\u1ed9t kho\u1ea3n ti\u1ec1n do thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n, th\u00ec kho\u1ea3n chi\u1ebft kh\u1ea5u n\u00e0y l\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n, gi\u1ea3m s\u1ed1 ti\u1ec1n l\u00e3i ch\u1eadm tr\u1ea3 ( n\u1ebfu ph\u1ea3i tr\u1ea3 5 n\u0103m). V\u00ec th\u1ebf, c\u00f4ng ty b\u1ea1n \u0111\u01b0\u1ee3c l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh doanh thu, kho\u1ea3n chi\u1ebft kh\u1ea5u n\u00e0y \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c gi\u1ea3m doanh thu ph\u1ea7n ti\u1ec1n l\u00e3i do ch\u1eadm thanh to\u00e1n<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ea1i l\u00fd xe \u00f4 t\u00f4. Mua 1 xe \u00f4 t\u00f4 c\u1ee9u th\u01b0\u01a1ng \u0111\u1ec3 t\u00e0i tr\u1ee3 cho b\u1ec7nh vi\u1ec7n th\u00e0nh ph\u1ed1. H\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa \u0111\u1ea1i l\u00fd \u00f4 t\u00f4 v\u00e0 c\u00f4ng ty ch\u00fang t\u00f4i l\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n cho c\u00f4ng ty ch\u00fang t\u00f4i. V\u00e0 h\u1ecd \u0111\u00e3 l\u00e0m nh\u01b0 v\u1eady. V\u1eady khi ch\u00fang t\u00f4i b\u00e0n giao xe, t\u00e0i tr\u1ee3 cho b\u1ec7nh vi\u1ec7n th\u00e0nh ph\u1ed1 th\u00ec ch\u00fang t\u00f4i c\u00f3 ph\u1ea3i xu\u1ea5t ti\u1ebfp h\u00f3a \u0111\u01a1n cho b\u1ec7nh vi\u1ec7n kh\u00f4ng?<\/span><\/p>\n

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

Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0 \u0111i\u1ec1u 6, kho\u1ea3n 2, \u0111i\u1ec3m 2.24Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 t\u00e0i tr\u1ee3 cho y t\u1ebf, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: <\/span>
\n \u201ca) T\u00e0i tr\u1ee3 cho y t\u1ebf g\u1ed3m: t\u00e0i tr\u1ee3 cho c\u00e1c c\u01a1 s\u1edf y t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 y t\u1ebf m\u00e0 kho\u1ea3n t\u00e0i tr\u1ee3 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n trong c\u00e1c b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf \u0111\u00f3; t\u00e0i tr\u1ee3 thi\u1ebft b\u1ecb y t\u1ebf, d\u1ee5ng c\u1ee5 y t\u1ebf, thu\u1ed1c ch\u1eefa b\u1ec7nh; t\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf; chi t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi b\u1ecb b\u1ec7nh th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\nb) H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho y t\u1ebf g\u1ed3m: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3 (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) theo m\u1eabu s\u1ed1 04\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y k\u00e8m theo h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty b\u1ea1n t\u00e0i tr\u1ee3 cho\u00a0 b\u1ec7nh vi\u1ec7n, th\u00ec c\u1ea7n l\u1eadp c\u00e1c h\u1ed3 s\u01a1 nh\u01b0 tr\u00ean, kh\u00f4ng c\u1ea7n xu\u1ea5t ho\u00e1 \u0111\u01a1n cho B\u1ec7nh vi\u1ec7n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 18 chia s\u1ebb gi\u1ea3i \u0111\u00e1p m\u1ecdi v\u01b0\u1edbng m\u1eafc sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh doanh thu, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u00e0i tr\u1ee3 cho y t\u1ebf. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft, H\u1ecfi \u0111\u00e1p 18, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21065,"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\/20315"}],"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=20315"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20315\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21065"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20315"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}