{"id":20332,"date":"2016-01-22T06:49:22","date_gmt":"2016-01-22T06:49:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20332"},"modified":"2016-02-16T02:11:11","modified_gmt":"2016-02-16T02:11:11","slug":"hoi-dap-25","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20332","title":{"rendered":"H\u1ecfi \u0110\u00e1p 25"},"content":{"rendered":"

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

Tr\u00ean ch\u1ec9 ti\u00eau h\u1ecd t\u00ean ng\u01b0\u1eddi mua h\u00e0ng c\u1ee7a h\u00f3a \u0111\u01a1n c\u00f3 nh\u1ea5t thi\u1ebft ph\u1ea3i ghi t\u00ean ng\u01b0\u1eddi mua h\u00e0ng hay kh\u00f4ng hay ch\u1ec9 c\u1ea7n ghi t\u00ean doanh nghi\u1ec7p mua h\u00e0ng?<\/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 b 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><\/p>\n

” b) 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: ghi t\u00ean \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00ean vi\u1ebft t\u1eaft theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng th\u00ec ghi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh.<\/em><\/span><\/p>\n

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><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ed1i v\u1edbi ch\u1ec9 ti\u00eau \u201ch\u1ecd t\u00ean ng\u01b0\u1eddi mua h\u00e0ng\u201d tr\u00ean h\u00f3a \u0111\u01a1n, \u0111\u01a1n v\u1ecb ph\u1ea3i ghi c\u1ee5 th\u1ec3 t\u00ean ng\u01b0\u1eddi \u0111i mua h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p 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 th\u00ec v\u1eabn h\u00f3a \u0111\u01a1n 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, MST\u201d.<\/span><\/p>\n

Khi ch\u01b0a n\u1eafm r\u00f5 nh\u1eefng nguy\u00ean t\u1eafc khi vi\u1ebft h\u00f3a \u0111\u01a1n, b\u1ea1n r\u1ea5t d\u1ec5 vi\u1ebft sai ho\u1eb7c nh\u1ea7m, kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh trong c\u00e1c ti\u00eau th\u1ee9c. V\u1eady trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sai \u0111\u00f3 ph\u1ea3i x\u1eed l\u00fd th\u1ebf n\u00e0o M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai<\/a><\/span><\/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 2:<\/strong><\/span><\/p>\n

Chi nh\u00e1nh ch\u00fang t\u00f4i c\u00f3 t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 qu\u00e1 d\u00e0i, kh\u00f3 kh\u0103n khi c\u00e1c doanh nghi\u1ec7p kh\u00e1c xu\u1ea5t h\u00f3a \u0111\u01a1n cho ch\u00fang t\u00f4i do kho\u1ea3ng c\u00e1ch tr\u00ean h\u00f3a \u0111\u01a1n ng\u1eafn ho\u1eb7c ph\u1ea7n m\u1ec1m c\u1ee7a h\u1ecd kh\u00f4ng cho ph\u00e9p. H\u1ecd c\u00f3 th\u1ec3 vi\u1ebft t\u1eaft khi xu\u1ea5t h\u00f3a \u0111\u01a1n cho ch\u00fang t\u00f4i kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b, kho\u1ea3n 2, TT39\/2014\/TT-BTC ban h\u00e0nh quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cTr\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, n\u1ebfu t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 qu\u00e1 d\u00e0i, g\u1eb7p kh\u00f3 kh\u0103n khi vi\u1ebft h\u00f3a \u0111\u01a1n th\u00ec b\u1ea1n c\u00f3 th\u1ec3 vi\u1ebft t\u1eaft theo quy \u0111\u1ecbnh tr\u00ean v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a DN.<\/span><\/p>\n

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

Nh\u1eefng h\u00f3a \u0111\u01a1n t\u1ef1 in ng\u01b0\u1eddi mua h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n th\u00ec c\u0103n c\u1ee9 v\u00e0o \u0111\u00e2u \u0111\u1ec3 bi\u1ebft l\u00e0 h\u00f3a \u0111\u01a1n th\u1eadt hay gi\u1ea3?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u 15, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c ghi k\u00fd hi\u1ec7u \u0111\u1ec3 nh\u1eadn d\u1ea1ng h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

\u201c1. T\u1ed5 ch\u1ee9c khi in, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n quy \u01b0\u1edbc c\u00e1c k\u00fd hi\u1ec7u nh\u1eadn d\u1ea1ng tr\u00ean h\u00f3a \u0111\u01a1n do m\u00ecnh ph\u00e1t h\u00e0nh \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c nh\u1eadn d\u1ea1ng h\u00f3a \u0111\u01a1n trong qu\u00e1 tr\u00ecnh in, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

Tu\u1ef3 thu\u1ed9c v\u00e0o quy m\u00f4, \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 ch\u1ecdn m\u1ed9t hay nhi\u1ec1u h\u00ecnh th\u1ee9c sau \u0111\u1ec3 l\u00e0m k\u00fd hi\u1ec7u nh\u1eadn d\u1ea1ng nh\u01b0: d\u00e1n tem ch\u1ed1ng gi\u1ea3; d\u00f9ng k\u1ef9 thu\u1eadt in \u0111\u1eb7c bi\u1ec7t; d\u00f9ng gi\u1ea5y, m\u1ef1c in \u0111\u1eb7c bi\u1ec7t; \u0111\u01b0a c\u00e1c k\u00fd hi\u1ec7u ri\u00eang v\u00e0o trong t\u1eebng \u0111\u1ee3t in ho\u1eb7c \u0111\u1ee3t ph\u00e1t h\u00e0nh lo\u1ea1i h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3, in s\u1eb5n c\u00e1c ti\u00eau th\u1ee9c \u1ed5n \u0111\u1ecbnh tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n (nh\u01b0 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n; lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n gi\u00e1\u2026), ch\u1eef k\u00fd v\u00e0 d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n khi l\u1eadp h\u00f3a \u0111\u01a1n…\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2, \u0111i\u1ec1u 25\/TT39\/2014\/TT-BTC ban h\u00e0nh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng H\u0110 c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng:<\/span><\/p>\n

\u201c2. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 1 ph\u1ea3i l\u00e0:<\/em><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1ea3n g\u1ed1c, li\u00ean 2 (li\u00ean giao kh\u00e1ch h\u00e0ng), tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 24 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau, n\u1ed9i dung theo quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i nguy\u00ean v\u1eb9n.<\/em><\/span><\/p>\n

– S\u1ed1 li\u1ec7u, ch\u1eef vi\u1ebft, \u0111\u00e1nh m\u00e1y ho\u1eb7c in tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c theo \u0111\u00fang quy \u0111\u1ecbnh, kh\u00f4ng b\u1ecb t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa.<\/em><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0110i\u1ec1u 22 v\u00e0 \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean: Khi ng\u01b0\u1eddi mua h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a b\u00ean b\u00e1n th\u00ec ng\u01b0\u1eddi mua ph\u1ea3i ki\u1ec3m tra h\u00f3a \u0111\u01a1n c\u00f3 ghi \u0111\u1ea7y \u0111\u1ee7 ch\u1ec9 ti\u00eau, n\u1ed9i dung theo quy \u0111\u1ecbnh n\u00eau tr\u00ean, ho\u1eb7c c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u b\u00ean b\u00e1n ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n t\u1ef1 in t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in<\/a><\/span><\/p>\n

M\u1eabu 3.14 \u0110\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in<\/a><\/span><\/p>\n

M\u1eabu 3.15 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in<\/a><\/span><\/p>\n

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

C\u00f4ng ty em c\u00f3 1 h\u00f3a \u0111\u01a1n mua v\u00e0o nh\u01b0ng do vi\u1ebft sai n\u1ed9i dung, trong \u0111\u00f3 s\u1eeda tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00f3ng d\u1ea5u, c\u00f3 k\u00e8m theo bi\u00ean b\u1ea3n th\u00ec h\u00f3a \u0111\u01a1n \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 15, \u0111i\u1ec1u 14, TT219\/2013\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c15. C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p: <\/em><\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n GTGT s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng ghi thu\u1ebf GTGT (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c d\u00f9ng ho\u00e1 \u0111\u01a1n GTGT ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT); <\/em><\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n; <\/em><\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u n\u00e0y); <\/em><\/span><\/p>\n

– <\/em><\/strong>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT gi\u1ea3, h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a, h\u00f3a \u0111\u01a1n kh\u1ed1ng (kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00e8m theo);<\/em><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n ghi gi\u00e1 tr\u1ecb kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua, b\u00e1n ho\u1eb7c trao \u0111\u1ed5i.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o vi\u1ebft sai n\u1ed9i dung nh\u01b0ng s\u1eeda tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00f3ng d\u1ea5u th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/p>\n

V\u1eady c\u00e1ch x\u1eed trong t\u00ecnh hu\u1ed1ng n\u00e0y v\u00e0 c\u00e1c t\u00ecnh hu\u1ed1ng vi\u1ebft sai kh\u00e1c n\u1eefa ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf? m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<\/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\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai<\/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 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n vi\u1ebft sai thu\u1ebf su\u1ea5t GTGT<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i \u0111\u01b0\u1ee3c c\u00f4ng ty kh\u00e1c \u1ee7y quy\u1ec1n \u0111\u00f2i n\u1ee3, c\u00f4ng ty t\u00f4i c\u00f3 \u0111c ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n cho b\u00ean n\u1ee3 hay kh\u00f4ng? N\u1ebfu \u0111\u01b0\u1ee3c m\u00ecnh ph\u1ea3i h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

    \n
  1. Xu\u1ea5t h\u00f3a \u0111\u01a1n hay kh\u00f4ng?<\/u><\/span><\/li>\n<\/ol>\n

    C\u0103n c\u1ee9 kho\u1ea3n 7, \u0111i\u1ec1u 3, TT26\/2015\/TT-BTC \u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16, TT39\/2014\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) nh\u01b0 sau:<\/span><\/p>\n

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

    \u00a0Nh\u01b0 v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u1ea1n, s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c ch\u1ec9 l\u00e0 ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 n\u00ean kh\u00f4ng c\u1ea7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

    ** L\u01b0u \u00fd<\/u><\/em>: Khi kh\u1ea5u tr\u1eeb kho\u1ea3n hoa h\u1ed3ng \u0111\u00f2i n\u1ee3, b\u1ea1n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n cho b\u00ean \u1ee7y quy\u1ec1n \u0111\u00f2i n\u1ee3.<\/em><\/span><\/p>\n

      \n
    1. H\u1ea1ch to\u00e1n<\/u><\/span><\/li>\n<\/ol>\n

      – Khi nh\u1eadn ti\u1ec1n \u0111\u01b0\u1ee3c ti\u1ec1n thu h\u1ed9: N\u1ee3 TK 111, 112\/ C\u00f3 TK 331.<\/span><\/p>\n

      – Khi chi h\u1ed9: N\u1ee3 TK 138\/ C\u00f3 TK 111,112.<\/span><\/p>\n

      – Khi nh\u1eadn ti\u1ec1n hoa h\u1ed3ng \u0111\u00f2i n\u1ee3:\u00a0 N\u1ee3 TK 641, N\u1ee3 TK 133\/ C\u00f3 TK 111,112<\/span><\/p>\n

      – Khi kh\u1ea5u tr\u1eeb ti\u1ec1n hoa h\u1ed3ng \u0111\u00f2i n\u1ee3: N\u1ee3 TK 338\/C\u00f3 TK 711, C\u00f3 TK 3331.<\/span><\/p>\n

      B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam v\u1ec1 h\u1ea1ch to\u00e1n tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u v\u00e0 xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

      H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c<\/a><\/span><\/p>\n

      H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 xu\u1ea5t kh\u1ea9u u\u1ef7 th\u00e1c h\u00e0ng h\u00f3a.<\/a><\/span><\/p>\n

      Xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a u\u1ef7 th\u00e1c<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Nh\u1eefng quy \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c ghi k\u00fd hi\u1ec7u \u0111\u1ec3 nh\u1eadn d\u1ea1ng h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c ti\u00eau th\u1ee9c quy \u0111\u1ecbnh ghi tr\u00ean h\u00f3a \u0111\u01a1n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc m\u1ecdi v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 25, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":21106,"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\/20332"}],"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=20332"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20332\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21106"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20332"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}