{"id":20389,"date":"2016-01-27T01:30:37","date_gmt":"2016-01-27T01:30:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20389"},"modified":"2016-02-16T02:30:13","modified_gmt":"2016-02-16T02:30:13","slug":"hoi-dap-37","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20389","title":{"rendered":"H\u1ecfi \u0110\u00e1p 37"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i th\u01b0\u1eddng xuy\u00ean b\u00e1n h\u00e0ng ho\u00e1 th\u00f4ng qua \u0111i\u1ec7n tho\u1ea1i ho\u1eb7c FAX do v\u1eady kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng tr\u00ean ho\u00e1 \u0111\u01a1n. Xin h\u1ecfi ch\u00fang t\u00f4i ph\u1ea3i ghi nh\u01b0 th\u1ebf n\u00e0o v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m \u0111, kho\u1ea3n 2, \u0111i\u1ec1u 16, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u00a0\u00a0\u00a0 \u201c\u0111) Ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi mua h\u00e0ng (k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)\u201d<\/em><\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi vi\u1ec7c mua h\u00e0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp nh\u01b0: Mua h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng, FAX th\u00ec ng\u01b0\u1eddi mua h\u00e0ng kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n. Khi l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi mua h\u00e0ng (k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)\u201d, ng\u01b0\u1eddi b\u00e1n h\u00e0ng ph\u1ea3i ghi r\u00f5 l\u00e0 b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng, FAX.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty b\u1ea1n b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i ho\u1eb7c qua fax th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 ph\u1ea3i ch\u1eef k\u00fd ng\u01b0\u1eddi mua h\u00e0ng tr\u00ean h\u00f3a \u0111\u01a1n. Khi l\u1eadp ho\u00e1 \u0111\u01a1n, b\u1ea1n ph\u1ea3i ghi r\u00f5 l\u00e0 “B\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua fax”.<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft v\u1ec1 c\u00e1ch l\u1eadp c\u00e1c ti\u00eau th\u1ee9c tr\u00ean h\u00f3a \u0111\u01a1n t\u1ea1i \u0111\u00e2y:C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

C\u00f4ng ty ch\u00fang t\u00f4i l\u00e0 \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb x\u0103ng, d\u1ea7u b\u00e1n cho ng\u01b0\u1eddi mua th\u01b0\u1eddng xuy\u00ean l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y n\u00e0o? Trong tr\u01b0\u1eddng h\u1ee3p b\u00e1n l\u1ebb n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec ch\u00fang t\u00f4i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m a, kho\u1ea3n 2, Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng b\u00e1n l\u1ebb cho ng\u01b0\u1eddi mua th\u01b0\u1eddng xuy\u00ean l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh; cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.\u201d<\/em><\/span><\/p>\n

\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 27\/2\/2015 s\u1eeda \u0111\u1ed5i \u0111i\u1ec3m b, kho\u1ea3n2, Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/span>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.”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o nh\u1eefng quy \u0111\u1ecbnh tr\u00ean: \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb x\u0103ng d\u1ea7u cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh:<\/span><\/p>\n

– Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n: Th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m theo b\u1ea3ng k\u00ea c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u l\u1ea5y ho\u00e1 \u0111\u01a1n th\u00ec cu\u1ed1i ng\u00e0y, \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n chung cho t\u1ed5ng doanh thu ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong ng\u00e0y.<\/span><\/p>\n

Ti\u00eau th\u1ee9c ng\u00e0y th\u00e1ng l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ti\u00eau th\u1ee9c b\u1eaft bu\u00f4c trong h\u00f3a \u0111\u01a1n, v\u00ec v\u1eady c\u1ea7n n\u1eafm r\u00f5 c\u00e1ch ghi ti\u00eau th\u1ee9c n\u00e0y, n\u1ebfu c\u00f3 x\u1ea3y ra sai s\u00f3t trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u00ec ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o 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

Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty \u0111i n\u01b0\u1edbc ngo\u00e0i th\u00ec ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng k\u00fd c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

Th\u00f4ng th\u01b0\u1eddng ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi b\u00e1n h\u00e0ng (k\u00fd, \u0111\u00f3ng d\u1ea5u, ghi r\u00f5 h\u1ecd t\u00ean)\u201d l\u00e0 do Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty t\u00f4i k\u00fd. Nay Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty \u0111i n\u01b0\u1edbc ngo\u00e0i th\u00ec ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng k\u00fd c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m d, kho\u1ea3n 2, \u0111i\u1ec1u 16 , th\u00f4ng t\u01b0 39<\/a>\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cd) Ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi b\u00e1n h\u00e0ng (k\u00fd, \u0111\u00f3ng d\u1ea5u, ghi r\u00f5 h\u1ecd t\u00ean)\u201d<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb kh\u00f4ng k\u00fd v\u00e0o ti\u00eau th\u1ee9c ng\u01b0\u1eddi b\u00e1n h\u00e0ng th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb cho ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp b\u00e1n k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0o ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n<\/em>.\u201d<\/span><\/p>\n

Nh\u01b0 v\u1eady, Tr\u01b0\u1eddng h\u1ee3p gi\u00e1m \u0111\u1ed1c \u0111i v\u1eafng c\u00f3 th\u1ec3 vi\u1ebft gi\u1ea5y \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp b\u00e1n k\u00fd. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00f3ng d\u1ea5u v\u00e0o ph\u00eda tr\u00ean b\u00ean tr\u00e1i t\u1edd ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n

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

C\u00f4ng ty ch\u00fang t\u00f4i kinh doanh \u0111\u1ed3 gia d\u1ee5ng, trong m\u1ed9t l\u1ea7n b\u00e1n h\u00e0ng c\u00f3 th\u1ec3 x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p danh m\u1ee5c h\u00e0ng ho\u00e1 nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a 1 s\u1ed1 ho\u00e1 \u0111\u01a1n. Do v\u1eady khi l\u1eadp ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f4ng ty ch\u00fang t\u00f4i ph\u1ea3i s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c lo\u1ea1i h\u00e0ng ho\u00e1 \u0111\u00e3 b\u00e1n k\u00e8m theo ho\u00e1 \u0111\u01a1n. Xin h\u1ecfi ch\u00fang t\u00f4i c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea do C\u00f4ng ty t\u1ef1 thi\u1ebft k\u1ebf kh\u00f4ng? N\u1ed9i dung tr\u00ean b\u1ea3ng k\u00ea ph\u1ea3i \u0111\u1ea3m b\u1ea3o nh\u1eefng n\u1ed9i dung g\u00ec?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b, kho\u1ea3n 2, \u0111i\u1ec1u 19, Th\u00f4ng t\u01b0 s\u1ed1\u00a039<\/a>\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n khi danh m\u1ee5c h\u00e0ng h\u00f3a nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng tr\u00ean t\u1edd ho\u00e1 \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201cb) N\u1ed9i dung tr\u00ean b\u1ea3ng k\u00ea<\/em><\/span><\/p>\n

B\u1ea3ng k\u00ea do ng\u01b0\u1eddi b\u00e1n h\u00e0ng t\u1ef1 thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m, m\u1eabu m\u00e3, ch\u1ee7ng lo\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung ch\u00ednh nh\u01b0 sau:<\/em><\/span><\/p>\n

+ T\u00ean ng\u01b0\u1eddi b\u00e1n h\u00e0ng, \u0111\u1ecba ch\u1ec9 li\u00ean l\u1ea1c, m\u00e3 s\u1ed1 thu\u1ebf<\/em><\/span><\/p>\n

+ T\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n h\u00e0ng 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 ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d, \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n (ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/em><\/span><\/p>\n

B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo h\u00f3a \u0111\u01a1n s\u1ed1… Ng\u00e0y… th\u00e1ng…. n\u0103m\u201d v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng nh\u01b0 tr\u00ean h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, khi b\u00e1n h\u00e0ng c\u00f3 danh m\u1ee5c h\u00e0ng h\u00f3a l\u1edbn h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a h\u00f3a \u0111\u01a1n th\u00ec ng\u01b0\u1eddi b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra. B\u1ea3ng k\u00ea c\u00f3 th\u1ec3 do ng\u01b0\u1eddi b\u00e1n h\u00e0ng t\u1ef1 thi\u1ebft k\u00ea ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m, m\u1eabu m\u00e3, ch\u1ee7ng lo\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a c\u00f4ng ty m\u00ecnh nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung ch\u00ednh:<\/span><\/p>\n

+ Ti\u00eau \u0111\u1ec1: B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo h\u00f3a \u0111\u01a1n s\u1ed1… Ng\u00e0y… th\u00e1ng…. n\u0103m\u201d<\/span><\/p>\n

+ T\u00ean ng\u01b0\u1eddi b\u00e1n h\u00e0ng, \u0111\u1ecba ch\u1ec9, MST.<\/span><\/p>\n

+ T\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, .<\/span><\/p>\n

+ Thu\u1ebf su\u1ea5t GTGT, ti\u1ec1n thu\u1ebf GTGT (n\u1ebfu n\u1ed9p thu\u1ebf theo pp kh\u1ea5u tr\u1eeb)<\/span><\/p>\n

+ T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n (ch\u01b0a thu\u1ebf GTGT) \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean H\u0110.<\/span><\/p>\n

– S\u1ed1 l\u01b0\u1ee3ng: ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

** L\u01b0u \u00fd<\/em><\/strong><\/span>:<\/strong><\/span> N\u1ebfu b\u1ea3ng k\u00ea c\u00f3 h\u01a1n 1 trang th\u00ec b\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c \u0111\u00e1nh li\u00ean t\u1ee5c v\u00e0 c\u00f3 d\u1ea5u gi\u00e1p lai, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd.<\/em><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i kinh doanh h\u00e0ng may m\u1eb7c, nhi\u1ec1u khi kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y ho\u00e1 \u0111\u01a1n khi mua h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ebfn 300.000 \u0111\u1ed3ng. V\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y C\u00f4ng ty t\u00f4i c\u00f3 ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n kh\u00f4ng? Ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d tr\u00ean ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c ghi 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 b, kho\u1ea3n 7, \u0111i\u1ec1u 3, th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC 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

\u00a0B\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 b\u00e0i vi\u1ebft:C\u00f4ng v\u0103n 6345\/CT-TTHT v\u1ec1 ti\u00eau th\u1ee9c “d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n” tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u00e1ch ghi h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua fax? Ng\u01b0\u1eddi b\u00e1n h\u00e0ng k\u00fd t\u00ean v\u00e0 d\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n khi Gi\u00e1m \u0111\u1ed1c v\u1eafng m\u1eb7t v\u00e0 b\u1ea3ng k\u00ea c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a \u0111i k\u00e8m theo h\u00f3a \u0111\u01a1n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb m\u1ecdi v\u01b0\u1edbng m\u1eafc trong b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 37, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":21540,"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\/20389"}],"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=20389"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20389\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21540"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20389"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}