{"id":20357,"date":"2016-01-26T09:48:28","date_gmt":"2016-01-26T09:48:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20357"},"modified":"2016-02-16T02:26:48","modified_gmt":"2016-02-16T02:26:48","slug":"hoi-dap-34","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20357","title":{"rendered":"H\u1ecfi \u0110\u00e1p 34"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 1:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty t\u00f4i c\u00f3 th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng. V\u1eady khi c\u00f4ng ty xu\u1ea5t h\u00e0ng ra th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo kho\u1ea3n 2.5, ph\u1ee5 l\u1ee5c 4, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c2.5. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n GTGT ghi gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng, thu\u1ebf GTGT, t\u1ed5ng gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>N\u1ebfu 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 h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, 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 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \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 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady,<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><u> N\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho t\u1eebng l\u1ea7n mua<\/u><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n GTGT v\u1edbi gi\u00e1 b\u00e1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 gi\u00e1 \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, thu\u1ebf GTGT v\u00e0 t\u1ed5ng gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><u>V\u00ed d\u1ee5<\/u><\/em>: Ng\u00e0y 01\/12\/2015, C\u00f4ng ty A t\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh mua 10 h\u1ed9p s\u1eefa Physiolac s\u1ed1 2, gi\u00e1 540.000\/h\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u ngay 10%. Ch\u01b0\u01a1ng tr\u00ecnh \u00e1p d\u1ee5ng \u0111\u1ebfn ng\u00e0y 25\/12\/2015.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ng\u00e0y 20\/12\/2015, ch\u1ecb H\u00e0 Thu mua 10 h\u00f4p. Khi \u0111\u00f3, theo ch\u01b0\u01a1ng tr\u00ecnh \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c gi\u1ea3m ngay 10% (t\u1ee9c l\u00e0 54.000 \u0111\u1ed3ng\/h\u1ed9p) .<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">G\u00eda b\u00e1n ch\u01b0a thu\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n: 540.000 -54.000 = 486.000 \u0111\u1ed3ng\/h\u1ed9p.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3 nh\u01b0 sau<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-20358\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Hoi-Dap-34-anh-1.png\" alt=\"Hoi Dap 34 - anh 1\" width=\"702\" height=\"320\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Hoi-Dap-34-anh-1.png 702w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Hoi-Dap-34-anh-1-300x137.png 300w\" sizes=\"(max-width: 702px) 100vw, 702px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><u>TH2: 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 h\u00f3a, d\u1ecbch v\u1ee5 <\/u><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0Khi \u0111\u00f3, ng\u01b0\u1eddi b\u00e1n ti\u1ebfn h\u00e0nh t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><u>V\u00ed d\u1ee5<\/u><\/em>: Ng\u00e0y 01\/12\/2015, C\u00f4ng ty A t\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh mua 10 h\u1ed9p s\u1eefa Physiolac s\u1ed1 2, gi\u00e1 540.000\/h\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u 10%. Ch\u01b0\u01a1ng tr\u00ecnh \u00e1p d\u1ee5ng \u0111\u1ebfn ng\u00e0y 25\/12\/2015.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ng\u00e0y 10\/12\/2015: Ch\u1ecb Mai H\u01b0\u01a1ng \u0111\u1ebfn mua 5 h\u1ed9p v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 540.000 (gi\u00e1 ch\u01b0a chi\u1ebft kh\u1ea5u).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-20360\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Hoi-Dap-34-anh-21-300x237.png\" alt=\"Hoi Dap 34 - anh 2\" width=\"336\" height=\"266\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Hoi-Dap-34-anh-21-300x237.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Hoi-Dap-34-anh-21.png 458w\" sizes=\"(max-width: 336px) 100vw, 336px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ng\u00e0y 20\/12\/2015: Ch\u1ecb Mai H\u01b0\u01a1ng \u0111\u1ebfn mua th\u00eam 5 h\u1ed9p, v\u00e0 \u0111\u1ee7 10 h\u1ed9p trong th\u1eddi gian h\u01b0\u1edfng Chi\u1ebft kh\u1ea5u 10%. C\u00f4ng ty A vi\u1ebft h\u00f3a \u0111\u01a1n l\u1ea7n n\u00e0y s\u1ebd tr\u1eeb to\u00e0n b\u1ed9 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 10% cho ch\u1ecb Mai H\u01b0\u01a1ng .<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u l\u00e0 10% * 540.000 *10 = 540.000 \u0111\u1ed3ng.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n ng\u00e0y 20\/12\/2015 nh\u01b0 h\u00ecnh b\u00ean:<\/strong><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><u>TH3: N\u1ebfu k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n.<\/u><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c l\u1eadp sau khi k\u1ef3 khuy\u1ebfn m\u00e3i k\u1ebft th\u00fac. C\u00f4ng ty ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh + b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh. C\u0103n c\u1ee9 v\u00e0o \u0111\u00f3 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u00ea khai thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><u>V\u00ed d\u1ee5<\/u><\/em>:\u00a0 Ng\u00e0y 01\/12\/2015, C\u00f4ng ty A t\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh mua 10 h\u1ed9p s\u1eefa Physiolac s\u1ed1 2, gi\u00e1 540.000\/h\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u ngay 10%. Ch\u01b0\u01a1ng tr\u00ecnh \u00e1p d\u1ee5ng \u0111\u1ebfn ng\u00e0y 25\/12\/2015.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ng\u00e0y 21\/12\/2015, C\u00f4ng ty H mua 10 h\u1ed9p s\u1eefa. C\u00f4ng ty A xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT s\u1ed1 0001234, k\u00fd hi\u1ec7u AA\/15P cho c\u00f4ng ty H b\u00ecnh th\u01b0\u1eddng nh\u01b0 mua h\u00e0ng t\u1eebng l\u1ea7n, gi\u00e1 540.000\/h\u1ed9p v\u00e0 \u0111\u1ebfn ng\u00e0y 27\/12\/2015 c\u00f4ng ty A m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho c\u00f4ng ty H.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n ng\u00e0y 27\/12\/2015 nh\u01b0 sau:<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-20361\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Hoi-Dap-34-anh-3.png\" alt=\"Hoi Dap 34 - anh 3\" width=\"620\" height=\"398\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Hoi-Dap-34-anh-3.png 620w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Hoi-Dap-34-anh-3-300x193.png 300w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1edbc khi l\u1eadp c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, c\u00f4ng ty A c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 thu\u1eadn l\u1ee3i h\u01a1n trong c\u00f4ng t\u00e1c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>&#8211; C\u00e1ch k\u00ea khai thu\u1ebf: <\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ N\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01b0\u1ee3c xu\u1ea5t trong c\u00f9ng th\u00e1ng th\u00ec K\u00ea khai thu\u1ebf b\u00ecnh th\u01b0\u1eddng c\u1ee7a th\u00e1ng \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ N\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01b0\u1ee3c xu\u1ea5t kh\u00f4ng c\u00f9ng th\u00e1ng. th\u00ec K\u00ea khai thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf \u1edf th\u00e1ng hi\u1ec7n t\u1ea1i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-viet-hoa-don-chiet-khau-thuong-mai-theo-tung-lan-mua-hang\/\">C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/viet-hoa-don-chiet-khau-thuong-mai-sau-nhieu-lan-mua-hang\/\">Vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-viet-hoa-don-chiet-khau-thuong-mai-khi-ket-thuc-chuong-trinh-khuyen-mai\/\">C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 2:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty em l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, em c\u0169ng \u0111\u00e3 xin 1 b\u1ea3n photo li\u00ean 1 c\u1ee7a b\u00ean b\u00e1n v\u00e0 y\u00eau c\u1ea7u h\u1ecd \u0111\u00f3ng d\u1ea5u th\u00ec h\u00f3a \u0111\u01a1n n\u00e0y c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2, \u0111i\u1ec1u 24, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>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.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0C\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty b\u1ea1n l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. Ngo\u00e0i b\u1ea3n photo li\u00ean 1 c\u1ee7a b\u00ean b\u00e1n v\u00e0 \u0111\u00f3ng d\u1ea5u v\u00e0 k\u00fd x\u00e1c nh\u1eadn c\u1ee7a b\u00ean b\u00e1n, th\u00ec b\u00ean b\u1ea1n v\u00e0 b\u00ean b\u00e1n ph\u1ea3i 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 PL. B\u00ean b\u1ea1n ph\u1ea3i l\u1eadp m\u1eabu BC21\/AC \u0111\u1ec3 th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t ho\u00e1 \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf. Sau khi b\u1ecb ph\u1ea1t v\u00ec h\u00e0nh vi m\u1ea5t ho\u00e1 \u0111\u01a1n, b\u00ean b\u1ea1n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o li\u00ean 1 \u0111\u00e3 \u0111\u01b0\u1ee3c copy x\u00e1c nh\u1eadn c\u1ee7a b\u00ean b\u00e1n, \u0111\u1ec3 k\u00ea khai thu\u1ebf<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<a href=\"https:\/\/centax.dsoftware.vn\/mau-bao-cao-mat-chay-hong-hoa-don-gtgt-mau-so-bc21ac\/\">M\u1eabu b\u00e1o c\u00e1o m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n GTGT &#8211; M\u1eabu s\u1ed1 BC21\/AC<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ngo\u00e0i c\u00e1ch x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p m\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 tr\u00ean, c\u00f2n 1 s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1ch x\u1eed l\u00fd kh\u00e1c, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:<a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-hoa-don-mat-do-bi-cuop-giat\/\">X\u1eed l\u00fd ho\u00e1 \u0111\u01a1n m\u1ea5t do b\u1ecb c\u01b0\u1edbp gi\u1eadt<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-bien-ban-mat-hoa-don\/\">M\u1eabu Bi\u00ean b\u1ea3n m\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-khi-mat-hoa-don-dau-vao\/ \u200e\">X\u1eed l\u00fd khi m\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 3:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u00f4ng ty th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch th\u01b0\u1edfng m\u1ed9t s\u1ed1 ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh cho kh\u00e1ch h\u00e0ng trong tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. V\u1eady vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 1 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean khi c\u00f4ng ty th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng trong tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh th\u00ec c\u00f4ng ty c\u0103n c\u1ee9 v\u00e0o m\u1ee5c \u0111\u00edch chi ti\u1ec1n \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, khi c\u00f4ng ty th\u1ef1c hi\u1ec7n th\u01b0\u1edfng ti\u1ec1n cho kh\u00e1ch h\u00e0ng th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u00e0 th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n theo quy \u0111inh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem chi ti\u1ebft m\u1eabu phi\u1ebfu chi t\u1ea1i \u0111\u00e2y:<a href=\"https:\/\/centax.dsoftware.vn\/mau-phieu-chi-mau-so-02-tt\/\">M\u1eabu phi\u1ebfu chi- M\u1eabu s\u1ed1: 02-TT<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 4:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n vi\u1ebft sai th\u00f4ng tin doanh nghi\u1ec7p?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00e1ng 09\/2015, C\u00f4ng ty c\u00f3 m\u1ed9t s\u1ed1 ho\u00e1 \u0111\u01a1n mua v\u00e0o b\u1ecb sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, c\u00f2n c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c vi\u1ebft \u0111\u00fang. Hai b\u00ean \u0111\u1ec1u \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 m\u1edbi ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u00ean th\u00ec ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 20, Kho\u1ea3n 3 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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;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 (-).&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015, \u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 16 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC\u00a0nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu ho\u00e1 \u0111\u01a1n sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua&#8230; nh\u01b0ng ghi \u0111\u00fang MST, \u0111\u00fang ti\u1ec1n thu\u1ebf th\u00ec ch\u1ec9 c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu ho\u00e1 \u0111\u01a1n sai s\u00f3t MST c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 sai s\u00f3t v\u1ec1 ti\u1ec1n thu\u1ebf th\u00ec hai b\u00ean c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n v\u00e0 xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 5:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Xu\u1ea5t ho\u00e1 \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o trong tr\u01b0\u1eddng h\u1ee3p chi\u1ebft kh\u1ea5u thanh to\u00e1n?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh th\u00ec kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh. C\u00f4ng ty kh\u00f4ng ghi gi\u1ea3m gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n GTGT, m\u00e0 ghi nh\u1eadn doanh thu theo \u0111\u00fang h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc khi chi\u1ebft kh\u1ea5u thanh to\u00e1n. Ng\u01b0\u1eddi b\u00e1n l\u1eadp phi\u1ebfu chi, ng\u01b0\u1eddi mua l\u1eadp phi\u1ebfu thu \u0111\u1ec3 tr\u1ea3 v\u00e0 nh\u1eadn kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n. C\u00e1c b\u00ean c\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb thu, chi ti\u1ec1n \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, ghi gi\u1ea3m s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n, v\u00e0 x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo qui \u0111\u1ecbnh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u1eadp h\u00f3a \u0111\u01a1n khi xu\u1ea5t h\u00e0ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. \u0110i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n vi\u1ebft sai th\u00f4ng tin doanh nghi\u1ec7p? K\u1ebf to\u00e1n Centax chia s\u1ebb b\u00e0i vi\u1ebft H\u1ecfi \u0110\u00e1p 34, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21490,"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\/20357"}],"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=20357"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20357\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21490"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20357"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}