{"id":20387,"date":"2016-01-27T00:58:50","date_gmt":"2016-01-27T00:58:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20387"},"modified":"2016-02-16T02:29:39","modified_gmt":"2016-02-16T02:29:39","slug":"hoi-dap-36","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20387","title":{"rendered":"H\u1ecfi \u0110\u00e1p 36"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng do C\u00f4ng ty Viettel cung c\u1ea5p, h\u00f3a \u0111\u01a1n GTGT h\u00e0ng th\u00e1ng c\u00f4ng ty t\u00f4i \u0111\u0103ng k\u00fd \u0111\u1ecba ch\u1ec9 c\u1ee7a v\u0103n ph\u00f2ng, v\u0103n ph\u00f2ng n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd trong gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh. V\u1eady h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 h\u1ee3p l\u1ec7 kh\u00f4ng? C\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/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<\/a> t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2, \u0110i\u1ec3m b 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

“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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 14 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

“15. 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

…..<\/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

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty c\u00f3 h\u00f3a \u0111\u01a1n ghi \u0111\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng nh\u01b0ng \u0111\u1ecba ch\u1ec9 n\u00e0y kh\u00f4ng c\u00f3 trong \u0111\u0103ng k\u00fd kinh doanh th\u00ec h\u00f3a \u0111\u01a1n n\u00e0y c\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

V\u1eady n\u1ebfu c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n

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

Xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh nghi\u1ec7m thu hay theo s\u1ed1 ti\u1ec1n thanh to\u00e1n?<\/span><\/p>\n

N\u0103m 2015 c\u00f4ng ty t\u00f4i k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u1ed1ng qua \u0111\u00ea nh\u01b0ng k\u00fd l\u1ea1i qua m\u1ed9t c\u00f4ng ty kh\u00e1c. Khi thanh to\u00e1n c\u00f4ng ty n\u00e0y thu c\u1ee7a ch\u00fang t\u00f4i 3% gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh c\u00f4ng ty ch\u00fang t\u00f4i c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng 97%. V\u1eady c\u00f4ng ty t\u00f4i ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edfng hay xu\u1ea5t c\u1ea3 100% gi\u00e1 tr\u1ecb nghi\u1ec7m thu?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0219<\/a>\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 7, Kho\u1ea3n 9 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c9. \u0110\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay ph\u1ea7n c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n b\u00e0n giao ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/em><\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 gi\u00e1 x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/em><\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/em><\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t th\u1ef1c hi\u1ec7n thanh to\u00e1n theo h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh b\u00e0n giao l\u00e0 gi\u00e1 t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh b\u00e0n giao ch\u01b0a c\u00f3 thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec C\u00f4ng ty b\u1ea1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay ph\u1ea7n c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u00e0n th\u00e0nh b\u00e0n giao ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb m\u00e0 C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho C\u00f4ng ty v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh khi nh\u1eadn 3% gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n

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

H\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb Th\u00e1ng 5\/2015 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. \u0110\u1ebfn th\u00e1ng 12\/2015 ph\u00e1t hi\u1ec7n k\u00ea sai t\u00ean ng\u01b0\u1eddi b\u00e1n v\u00e0 sai m\u00e3 s\u1ed1 thu\u1ebf sang m\u1ed9t c\u00f4ng ty kh\u00e1c. V\u1eady ph\u1ea3i 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 3, \u0111i\u1ec1u 20, th\u00f4ng t\u01b0 s\u1ed1\u00a039<\/a>\/2014\/TT-BTC ban h\u00e0nh quy \u0111\u1ecbnh:<\/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

C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u00ean b\u00e1n l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ghi r\u00f5 sai s\u00f3t v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t theo quy \u0111\u1ecbnh. Trong h\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 vi\u1ec7c g\u00ec cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026. Do sai s\u00f3t kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ec1n thu\u1ebf \u0111\u00e3 k\u00ea khai n\u00ean kh\u00f4ng ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o chi ti\u1ebft v\u1ec1 tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00f4ng ty t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai<\/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 4:<\/strong><\/span><\/p>\n

Doanh thu c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u00e3 l\u1eadp ho\u00e1 \u0111\u01a1n, k\u00ea khai n\u1ed9p thu\u1ebf, sau \u0111\u00f3 c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ch\u1ea5p nh\u1eadn gi\u00e1 tr\u1ecb nh\u1ecf h\u01a1n k\u00ea khai 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 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a> t\u1ea1i ph\u1ee5 l\u1ee5c 4, \u0110i\u1ec3m 2.10 quy \u0111\u1ecbnh vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n

“2.10. 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. “<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi duy\u1ec7t quy\u1ebft to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf h\u01a1n k\u00ea khai th\u00ec c\u0103n c\u1ee9 h\u1ed3 s\u01a1 c\u1ea5p th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, b\u1ea1n l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh b\u1ecb c\u1eaft gi\u1ea3m. Ho\u00e1 \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh t\u1ea1i ho\u00e1 \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u… C\u00e1c b\u00ean c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 khai gi\u1ea3m doanh thu v\u00e0 gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra.<\/span><\/p>\n

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

B\u00e1n h\u00e0ng l\u01b0u \u0111\u1ed9ng l\u1eadp ho\u00e1 \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o? Khi kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y ho\u00e1 \u0111\u01a1n th\u00ec ghi cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/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<\/a> t\u1ea1i \u0110i\u1ec1u 18 quy \u0111\u1ecbnh v\u1ec1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/em><\/span><\/p>\n

“1. B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng gi\u00e1 thanh to\u00e1n d\u01b0\u1edbi 200.000 \u0111\u1ed3ng m\u1ed7i l\u1ea7n th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua y\u00eau c\u1ea7u l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

2. Khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea b\u00e1n l\u1ebb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi l\u1eadp B\u1ea3ng k\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec B\u1ea3ng k\u00ea b\u00e1n l\u1ebb ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d v\u00e0 \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean B\u1ea3ng k\u00ea theo th\u1ee9 t\u1ef1 b\u00e1n h\u00e0ng trong ng\u00e0y (m\u1eabu s\u1ed1 5.6 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/em><\/span><\/p>\n

3. Cu\u1ed1i m\u1ed7i ng\u00e0y, c\u01a1 s\u1edf kinh doanh l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ghi s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 trong ng\u00e0y th\u1ec3 hi\u1ec7n tr\u00ean d\u00f2ng t\u1ed5ng c\u1ed9ng c\u1ee7a b\u1ea3ng k\u00ea, k\u00fd t\u00ean v\u00e0 gi\u1eef li\u00ean giao cho ng\u01b0\u1eddi mua, c\u00e1c li\u00ean kh\u00e1c lu\u00e2n chuy\u1ec3n theo quy \u0111\u1ecbnh. Ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua\u201d tr\u00ean h\u00f3a \u0111\u01a1n n\u00e0y ghi l\u00e0 \u201cb\u00e1n l\u1ebb kh\u00f4ng giao h\u00f3a \u0111\u01a1n\u201d.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b, kho\u1ea3n 7, \u0111i\u1ec1u 3, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 27\/2\/2015 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cTr\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.<\/em><\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u l\u1ea5y ho\u00e1 \u0111\u01a1n, cu\u1ed1i ng\u00e0y \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp chung m\u1ed9t ho\u00e1 \u0111\u01a1n cho t\u1ed5ng doanh thu ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y ho\u00e1 \u0111\u01a1n ph\u00e1t sinh trong ng\u00e0y.\u201d<\/em><\/span><\/p>\n

B\u1ea1n c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o th\u00eam v\u1ec1 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i \u0111\u00e2y:C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi k\u00ea sai t\u00ean ng\u01b0\u1eddi b\u00e1n v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf, c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n cho b\u00e1n h\u00e0ng l\u01b0u \u0111\u1ed9ng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 36, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21539,"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\/20387"}],"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=20387"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20387\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21539"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20387"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}