{"id":20336,"date":"2016-01-24T06:56:45","date_gmt":"2016-01-24T06:56:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20336"},"modified":"2016-02-16T02:15:09","modified_gmt":"2016-02-16T02:15:09","slug":"hoi-dap-27","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20336","title":{"rendered":"H\u1ecfi \u0110\u00e1p 27"},"content":{"rendered":"

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

C\u00f4ng ty c\u00f3 nhi\u1ec1u \u0111i\u1ec3m b\u00e1n h\u00e0ng, v\u1eady m\u1ed7i \u0111i\u1ec3m b\u00e1n h\u00e0ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m d, kho\u1ea3n 1, \u0111i\u1ec1u 16, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f9ng s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n chia cho t\u1eebng c\u01a1 s\u1edf trong to\u00e0n h\u1ec7 th\u1ed1ng th\u00ec t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i c\u00f3 s\u1ed5 theo d\u00f5i ph\u00e2n b\u1ed5 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n cho t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, t\u1eebng c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m. C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong ph\u1ea1m vi s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e2n chia.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m \u0111\u1ed3ng th\u1eddi c\u00f9ng s\u1eed d\u1ee5ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c truy xu\u1ea5t ng\u1eabu nhi\u00ean t\u1eeb m\u1ed9t m\u00e1y ch\u1ee7 th\u00ec t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c truy xu\u1ea5t ng\u1eabu nhi\u00ean c\u1ee7a c\u00e1c c\u01a1 s\u1edf b\u00e1n h\u00e0ng v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m. Th\u1ee9 t\u1ef1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn cho h\u00f3a \u0111\u01a1n truy xu\u1ea5t to\u00e0n h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean: tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m th\u00ec s\u1eed d\u1ee5ng chung m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u. Th\u1ee9 t\u1ef1 H\u0110 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn cho H\u0110 truy xu\u1ea5t to\u00e0n h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh.<\/span><\/p>\n

\u0110\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n t\u1ef1 in, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i l\u00e0m nh\u1eefng th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 g\u00ec? M\u1eddi b\u1ea1n tham kh\u1ea3o chi ti\u1ebft 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

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

H\u00f3a \u0111\u01a1n b\u1ecb l\u1eadp sai v\u00e0 \u0111\u00e3 giao cho ng\u01b0\u1eddi mua th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2, kho\u1ea3n 3, \u0111i\u1ec1u 20, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0 sau:<\/span><\/p>\n

\u201c2. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea3i h\u1ee7y b\u1ecf, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

3. 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 (-).\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n

TH1: N\u1ebfu ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf.<\/span><\/p>\n

– C\u1ea3 hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 H\u0110 \u0111\u00e3 l\u1eadp sai (bi\u00ean b\u1ea3n thu h\u1ed3i ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i).<\/span><\/p>\n

– Ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9p c\u00e1c li\u00ean, l\u01b0u gi\u1eefu H\u0110 \u0111\u00e3 l\u1eadp sai v\u00e0 l\u1eadp H\u0110 m\u1edbi theo quy \u0111inh.<\/span><\/p>\n

TH2: N\u1ebfu ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf.<\/span><\/p>\n

– C\u1ea3 hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 sai s\u00f3t.<\/span><\/p>\n

– Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi \u0111i\u1ec1u ch\u1ec9nh sai d\u00f3. H\u0110 \u0111i\u1ec1u ch\u1ec9nh ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf GTGT\u2026 cho H\u0110 s\u1ed1\u2026., k\u00fd hi\u1ec7u\u2026 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 k\u00ea khai thu\u1ebf.<\/span><\/p>\n

** L\u01b0u \u00fd:<\/em><\/span><\/strong> H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-)<\/em><\/span><\/p>\n

C\u00f2n tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n b\u1ecb sai m\u00e0 ch\u01b0a giao cho ng\u01b0\u1eddi mua th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o, c\u00f3 gi\u1ed1ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i \u0111\u00e2y:C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai<\/a><\/span><\/p>\n

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

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f4ng ty t\u1ef1 x\u00e2y l\u1eafp \u0111\u1ec3 s\u1eed d\u1ee5ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 2 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 4 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m) \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec khi ho\u00e0n th\u00e0nh, nghi\u1ec7m thu, b\u00e0n giao, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec khi ho\u00e0n th\u00e0nh doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh<\/span><\/p>\n

Xem th\u00eam b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p sau khi n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n vi\u1ebft tr\u00f9ng l\u1eb7p 2 l\u1ea7n cho m\u1ed9t nghi\u1ec7p v\u1ee5 ph\u00e1t sinh. Doanh nghi\u1ec7p l\u1eadp t\u1edd khai thu\u1ebf b\u1ed5 sung ghi gi\u1ea3m doanh thu v\u00e0 thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n tr\u00f9ng l\u1eb7p \u0111\u00f3. \u0110\u1ed3ng th\u1eddi g\u1ea1ch ch\u00e9o 3 li\u00ean v\u00e0 ghi h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00f3 (tr\u01b0\u1eddng h\u1ee3p ch\u01b0a giao h\u00f3a \u0111\u01a1n \u0111\u00f3 cho kh\u00e1ch h\u00e0ng, c\u00f2n nguy\u00ean 3 li\u00ean g\u1eafn trong cu\u1ed1n h\u00f3a \u0111\u01a1n). Tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh nghi\u1ec7p c\u00f3 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o h\u00f3a \u0111\u01a1n b\u1ed5 sung \u0111\u1ec3 t\u0103ng s\u1ed1 h\u00f3a \u0111\u01a1n h\u1ee7y 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 20, Kho\u1ea3n 1 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

“\u0110i\u1ec1u 20. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/span><\/p>\n

\u201c1. Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n ch\u01b0a giao cho ng\u01b0\u1eddi mua, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n l\u1eadp sai, ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u0301a \u0111\u01a1n, doanh nghi\u1ec7p ghi s\u00f4\u0301 ho\u0301a \u0111\u01a1n xo\u0301a bo\u0309 va\u0300o chi\u0309 ti\u00eau xo\u0301a bo\u0309. Nh\u01b0 v\u1eady, doanh nghi\u1ec7p ph\u1ea3i l\u00e0m l\u1ea1i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd, ghi b\u1ed5 sung s\u1ed1 h\u00f3a \u0111\u01a1n x\u00f3a b\u1ecf v\u00e0o ch\u1ec9 ti\u00eau x\u00f3a b\u1ecf, \u0111\u1ed3ng th\u1eddi g\u1eedi k\u00e8m v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh c\u1ee7a doanh nghi\u1ec7p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/p>\n

V\u1eady gi\u1eefa x\u00f3a b\u1ecf v\u00e0 h\u1ee7y b\u1ecf c\u00f3 gi\u1ed1ng nhau kh\u00f4ng? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y:Ph\u00e2n bi\u1ec7t gi\u1eefa h\u1ee7y v\u00e0 x\u00f3a b\u1ecf h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

Khi vi\u1ebft h\u00f3a \u0111\u01a1n GTGT, tr\u01b0\u1eddng h\u1ee3p n\u00e0o sai th\u00ec ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n, ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 tr\u01b0\u1eddng h\u1ee3p sai ch\u1ec9 ti\u00eau n\u00e0o th\u00ec ch\u1ec9 c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh?<\/span><\/p>\n

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

    \n
  1. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n.<\/u><\/span><\/li>\n<\/ol>\n

    C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2, \u0111i\u1ec1u 29, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh h\u1ee7y h\u00f3a \u0111\u01a1n trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

    – H\u00f3a \u0111\u01a1n \u0111\u1eb7t in b\u1ecb in sai, in tr\u00f9ng, in th\u1eeba ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ee7y tr\u01b0\u1edbc khi thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

    – T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 h\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

      \n
    1. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/u><\/span><\/li>\n<\/ol>\n

      C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 20 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

        \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 (-).\u201d<\/em><\/span><\/li>\n<\/ol>\n

        Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean, khi vi\u1ebft sai n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n, \u0111\u00e3 giao cho ng\u01b0\u1eddi mua v\u00e0 c\u1ea3 ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n \u0111\u1ec1u \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00ec c\u1ea3 hai b\u00ean ti\u1ebfn h\u00e0nh l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 sai s\u00f3 v\u00e0 b\u00ean b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111inh.<\/span><\/p>\n

          \n
        1. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh (kh\u00f4ng ph\u1ea3i l\u1eadp H\u0110 m\u1edbi \u0111i\u1ec1u ch\u1ec9nh).<\/u><\/span><\/li>\n<\/ol>\n

          C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 7, \u0110i\u1ec3m b S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 16 nh\u01b0 sau:<\/span><\/p>\n

          “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 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, khi vi\u1ebft h\u00f3a \u0111\u01a1n 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 ng\u01b0\u1eddi mua th\u00ec c\u1ea3 hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

          Xem th\u00eam b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:Ho\u00e1 \u0111\u01a1n vi\u1ebft sai MST \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh<\/a><\/span><\/p>\n

          H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

          Nh\u1eefng quy \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n hay ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 27, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21279,"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\/20336"}],"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=20336"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20336\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21279"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20336"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}