{"id":20345,"date":"2016-01-26T07:20:54","date_gmt":"2016-01-26T07:20:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20345"},"modified":"2016-02-16T02:22:11","modified_gmt":"2016-02-16T02:22:11","slug":"hoi-dap-31","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20345","title":{"rendered":"H\u1ecfi \u0110\u00e1p 31"},"content":{"rendered":"

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

Vi\u1ebft h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u00f3 sao kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2, \u0111i\u1ec1u 9, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014:\u00a0<\/span><\/p>\n

\u201c\u0110i\u1ec1u 9. Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh<\/em><\/strong><\/span><\/p>\n

    \n
  1. T\u1ed5 ch\u1ee9c kinh doanh tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, tr\u1eeb h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c mua, c\u1ea5p t\u1ea1i c\u01a1 quan thu\u1ebf, ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 3.5 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y), h\u00f3a \u0111\u01a1n m\u1eabu cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/em><\/span><\/li>\n
  2. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t n\u0103m (05) ng\u00e0y tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 trong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft r\u00f5 r\u00e0ng ngay t\u1ea1i c\u00e1c c\u01a1 s\u1edf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.\u201d<\/em><\/span><\/li>\n<\/ol>\n

    \u00a0C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2, \u0111i\u1ec1u 10, th\u00f4ng t\u01b0 s\u1ed1\u00a010\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 17\/1\/2014 quy \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

    \u201c2. \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:<\/em><\/span><\/p>\n

      \n
    1. a) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ee9ng minh \u0111\u00e3 g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng c\u01a1 quan thu\u1ebf kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c do th\u1ea5t l\u1ea1c th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/em><\/span><\/li>\n
    2. b) Ph\u1ea1t ti\u1ec1n 6.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. <\/em><\/span><\/li>\n
    3. c) Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 18.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh nh\u01b0ng ch\u01b0a \u0111\u1ebfn k\u1ef3 khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i cam k\u1ebft k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.\u201d<\/em><\/span><\/li>\n<\/ol>\n

      Nh\u01b0 v\u1eady, C\u00e1c t\u1ed5 ch\u1ee9c kinh doanh\u00a0 tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (tr\u1eeb H\u0110 mua \u1edf c\u01a1 quan thu\u1ebf) ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 h\u00f3a \u0111\u01a1n m\u1eabu t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/p>\n

      Th\u1eddi gian: Ch\u1eadm nh\u1ea5t l\u00e0\u00a0 5 ng\u00e0y tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng H\u0110 v\u00e0 trong th\u1eddi gian 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/span><\/p>\n

      – M\u1ee9c x\u1eed phat khi vi ph\u1ea1m: N\u1ebfu t\u1ed5 ch\u1ee9c kinh doanh s\u1eed d\u1ee5ng H\u0110 tr\u01b0\u1edbc khi g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh s\u1ebd b\u1ecb ph\u1ea1t t\u1eeb 6.000.000 \u0111\u1ebfn 18.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

      Sau khi n\u1ed9p ph\u1ea1t, b\u00ean mua v\u00e0 b\u00ean b\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111\u00f3 \u0111\u1ec3 k\u00ea khai thu\u1ebf<\/span><\/p>\n

      M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan t\u1ea1i \u0111\u00e2y:X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng theo Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh<\/a><\/span><\/p>\n

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

      Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n x\u00e2y d\u1ef1ng<\/u> \u0111\u00e3 b\u00e0n giao nh\u01b0ng ch\u01b0a thanh to\u00e1n?<\/span><\/p>\n

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

      C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2, \u0110i\u1ec3m a quy \u0111\u1ecbnh v\u1ec1 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

      “Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.”<\/em><\/span><\/p>\n

      C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty b\u1ea1n ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u01b0 v\u1ea5n x\u00e2y d\u1ef1ng. Khi c\u00f4ng ty thi\u1ebft k\u1ebf c\u00f4ng tr\u00ecnh \u0111\u00e3 b\u00e0n giao cho chu\u0309 \u0111\u00e2\u0300u t\u01b0, co\u0301 bi\u00ean ba\u0309n ba\u0300n giao, h\u00f4\u0300 s\u01a1 ky\u0301 nh\u00e2\u0323n hai b\u00ean th\u00ec b\u00ean b\u1ea1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f4ng ty \u0111\u00e3 c\u00f3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

      M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a>\u00a0\u0111\u1ec3 n\u1eafm r\u00f5 c\u00e1ch \u0111i\u1ec1n th\u00f4ng tin cho ph\u00f9 h\u1ee3p.<\/span><\/p>\n

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

      C\u00f4ng ty chu\u0301ng t\u00f4i co\u0301 nh\u00e2\u0323n c\u00f4ng tri\u0300nh x\u00e2y l\u0103\u0301p thu\u00f4\u0323c v\u00f4\u0301n NSNN va\u0300 \u0111a\u0303 hoa\u0300n tha\u0300nh n\u0103m 2013, v\u01a1\u0301i gia\u0301 tri\u0323 90 tri\u00ea\u0323u \u0111\u00f4\u0300ng, chu\u0309 \u0111\u00e2\u0300u t\u01b0 \u0111a\u0303 thanh toa\u0301n h\u00ea\u0301t cho c\u00f4ng ty chu\u0301ng t\u00f4i, nh\u01b0ng \u0111\u00ea\u0301n n\u0103m 2015, chu\u0309 \u0111\u00e2\u0300u t\u01b0 \u0111a\u0303 m\u01a1\u0300i ki\u00ea\u0309m toa\u0301n \u0111\u00ea\u0309 ki\u00ea\u0309m toa\u0301n c\u00f4ng tri\u0300nh va\u0300 c\u00f4ng ty ki\u00ea\u0309m toa\u0301n chi\u0309 ch\u00e2\u0301p nh\u00e2\u0323n 85 tri\u00ea\u0323u \u0111\u00f4\u0300ng va\u0300 chu\u0309 \u0111\u00e2\u0300u t\u01b0 y\u00eau c\u00e2\u0300u \u0111\u01a1n vi\u0323 n\u00f4\u0323p la\u0323i s\u00f4\u0301 ti\u00ea\u0300n ch\u00eanh l\u00ea\u0323ch \u0111o\u0301. V\u00e2\u0323y thi\u0300 \u0111\u01a1n vi\u0323 co\u0301 pha\u0309i xu\u00e2\u0301t ho\u0301a \u0111\u01a1n ghi gia\u0309m doanh thu va\u0300 thu\u00ea\u0301 GTGT \u0111\u00e2\u0300u ra kh\u00f4ng?<\/span><\/p>\n

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

      C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m 2.10, PL 4, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

      \u201c2.10. C\u01a1 s\u1edf x\u00e2y d\u1ef1ng c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t m\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n d\u00e0i, vi\u1ec7c thanh to\u00e1n ti\u1ec1n th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9 ho\u1eb7c theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh b\u00e0n giao, ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp b\u00e0n giao. H\u00f3a \u0111\u01a1n GTGT ph\u1ea3i ghi r\u00f5 doanh thu ch\u01b0a c\u00f3 thu\u1ebf v\u00e0 thu\u1ebf GTGT.\u00a0 Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n thanh to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh nh\u01b0ng khi duy\u1ec7t quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh XDCB c\u00f3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng ph\u1ea3i thanh to\u00e1n th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ph\u1ea3i thanh to\u00e1n.\u201d<\/em><\/span><\/p>\n

      C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 3, \u0111i\u1ec1u 30, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC quy \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp:<\/span><\/p>\n

      \u201c3. 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\u00f4ng ty b\u1ea1n nh\u1eadn c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao v\u00e0 thanh to\u00e1n nh\u01b0ng \u0111\u1ebfn nay c\u00f3 s\u1ef1 thay \u0111\u1ed5i gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng th\u00ec c\u00f4ng ty b\u1ea1n v\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 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 v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. Tr\u00ean h\u00f3a \u0111\u01a1n \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, ti\u1ec1n thu\u1ebf\u2026. Cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026k\u00fd hi\u1ec7u\u2026. ng\u00e0y…C\u0103n c\u1ee9 v\u00e0o \u0111\u00f3, hai b\u00ean k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

      ** L\u01b0u \u00fd<\/em><\/strong><\/span>:<\/strong><\/span> H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m\u00a0 (-).<\/em><\/span><\/p>\n

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

      C\u00f4ng ty em b\u1ecb m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u1eady em ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

      Theo \u0111i\u1ec1u 24, Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

      \u201c\u0110i\u1ec1u 24. X\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n<\/em><\/strong><\/span><\/p>\n

        \n
      1. T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ebfu ph\u00e1t hi\u1ec7n m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ho\u1eb7c ch\u01b0a l\u1eadp ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (m\u1eabu s\u1ed1 3.8 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng (ng\u00e0y th\u1ee9 05) tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/em><\/span><\/li>\n
      2. Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n b\u1ea3n g\u1ed1c \u0111\u00e3 l\u1eadp th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng khai, n\u1ed9p thu\u1ebf trong th\u00e1ng n\u00e0o, 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 (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n), \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) tr\u00ean bi\u00ean b\u1ea3n v\u00e0 ng\u01b0\u1eddi b\u00e1n sao ch\u1ee5p li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n sao h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea3n sao c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi b\u00e1n k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.<\/em><\/span><\/li>\n<\/ol>\n

        Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n li\u00ean 2 \u0111\u00e3 s\u1eed d\u1ee5ng c\u00f3 li\u00ean quan \u0111\u1ebfn b\u00ean th\u1ee9 ba (v\u00ed d\u1ee5: b\u00ean th\u1ee9 ba l\u00e0 b\u00ean v\u1eadn chuy\u1ec3n h\u00e0ng ho\u1eb7c b\u00ean chuy\u1ec3n h\u00f3a \u0111\u01a1n) th\u00ec c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c b\u00ean th\u1ee9 ba do ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua thu\u00ea \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed ph\u1ea1t ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

        Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, b\u1ea1n th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/strong><\/span><\/p>\n

        – L\u1eadp b\u00e1o c\u00e1o v\u1ec1 s\u1ef1 vi\u1ec7c n\u00e0y v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd (theo m\u1eabu BC21\/AC trong HTKK).<\/span><\/p>\n