{"id":20394,"date":"2016-01-27T03:03:23","date_gmt":"2016-01-27T03:03:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20394"},"modified":"2016-02-16T02:32:05","modified_gmt":"2016-02-16T02:32:05","slug":"hoi-dap-38","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20394","title":{"rendered":"H\u1ecfi \u0110\u00e1p 38"},"content":{"rendered":"

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

C\u00f4ng ty ch\u00fang t\u00f4i d\u00f9ng h\u00e0ng ho\u00e1 t\u1ef1 s\u1ea3n xu\u1ea5t \u0111\u1ec3 tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec c\u00f3 ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n kh\u00f4ng? Vi\u1ec7c l\u1eadp ho\u00e1 \u0111\u01a1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y 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<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.4, ph\u1ee5 l\u1ee5c 4, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

\u201c9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m 2.4 Ph\u1ee5 l\u1ee5c 4 nh\u01b0 sau: <\/em><\/strong><\/span><\/p>\n

2.4. S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho, bi\u1ebfu, t\u1eb7ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: <\/em><\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n, tr\u00ean ho\u00e1 \u0111\u01a1n ghi t\u00ean v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, ghi r\u00f5 l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT (ho\u1eb7c ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng), tr\u00ean ho\u00e1 \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 ho\u00e1 \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u00f4ng ty b\u1ea1n d\u00f9ng h\u00e0ng h\u00f3a t\u1ef1 s\u1ea3n xu\u1ea5t \u0111\u1ec3 tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Tr\u00ean h\u00f3a \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 h\u00f3a \u0111\u01a1n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft v\u1ec1 tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u1ea1i \u0111\u00e2y:C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n

Ngo\u00e0i ra, vi\u1ec7c h\u1ea1ch to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ebd 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:Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng<\/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 cung c\u1ea5p n\u01b0\u1edbc sinh ho\u1ea1t, khi l\u1eadp ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi ti\u00eau th\u1ee9c \u201cNg\u00e0y th\u00e1ng n\u0103m\u201d th\u00ec th\u1ef1c hi\u1ec7n 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 a, kho\u1ea3n 2, \u0110i\u1ec1u 16, th\u00f4ng t\u01b0 s\u1ed1\u00a039<\/a>\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c<\/em>Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n sinh ho\u1ea1t, n\u01b0\u1edbc sinh ho\u1ea1t, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh th\u1ef1c hi\u1ec7n ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 b\u1ea3y (7) ng\u00e0y k\u1ebf ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y ghi ch\u1ec9 s\u1ed1 \u0111i\u1ec7n, n\u01b0\u1edbc ti\u00eau th\u1ee5 tr\u00ean \u0111\u1ed3ng h\u1ed3 ho\u1eb7c ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc \u0111\u1ed1i v\u1edbi vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh. K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh v\u1edbi ng\u01b0\u1eddi mua.\u201d<\/em><\/span><\/p>\n

\u00a0C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean: T\u1ea1i ti\u00eau th\u1ee9c \u201cNg\u00e0y…th\u00e1ng…n\u0103m\u201d tr\u00ean h\u00f3a \u0111\u01a1n b\u1ea1n ghi ng\u00e0y b\u1ea1n l\u1eadp h\u00f3a \u0111\u01a1n. Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p n\u01b0\u1edbc sinh ho\u1ea1t l\u00e0 trong v\u00f2ng 7 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ch\u1ed1t s\u1ed1 n\u01b0\u1edbc ti\u00eau th\u1ee5.<\/span><\/p>\n

Ngo\u00e0i doanh nghi\u1ec7p trong t\u00ecnh hu\u1ed1ng tr\u00ean ra th\u00ec c\u00e1c doanh nghi\u1ec7p kh\u00e1c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi ti\u00eau th\u1ee9c n\u00e0y v\u00e0 c\u00e1c ti\u00eau th\u1ee9c kh\u00e1c th\u00ec x\u1eed l\u00fd ra sao? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, c\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n. Ng\u01b0\u1eddi mua y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 ho\u00e1 \u0111\u01a1n. V\u1eady xin h\u1ecfi c\u00f4ng ty ch\u00fang t\u00f4i mu\u1ed1n c\u00f3 ho\u00e1 \u0111\u01a1n \u0111\u1ec3 cung c\u1ea5p cho ng\u01b0\u1eddi mua th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2, \u0111i\u1ec1u 13, Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p sau khi \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u00e3 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec n\u1ebfu doanh nghi\u1ec7p sau khi \u0111\u00e3 gi\u1ea3i th\u1ec3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua th\u00ec \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.\u00a0<\/strong><\/span><\/p>\n

V\u1eady H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec? H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng kh\u00e1c g\u00ec v\u1edbi h\u00f3a \u0111\u01a1n GTGT? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:S\u1ef1 kh\u00e1c nhau gi\u1eefa h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c h\u1ee7y s\u1ed1 h\u00f3a \u0111\u01a1n kh\u00f4ng mu\u1ed1n s\u1eed d\u1ee5ng n\u1eefa kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 39\/2014<\/a>\/TT-BTC t\u1ea1i \u0110i\u1ec1u 29, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

“b) 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. Th\u1eddi h\u1ea1n h\u1ee7y h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ba m\u01b0\u01a1i (30) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty b\u1ea1n \u0111\u01b0\u1ee3c h\u1ee7y s\u1ed1 h\u00f3a \u0111\u01a1n kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u00f3. C\u00f4ng ty b\u1ea1n c\u1ea7n l\u00e0m th\u00f4ng b\u00e1o hu\u1ef7 ho\u00e1 \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

V\u1eady th\u1ee7 t\u1ee5c h\u1ee7y bao g\u1ed3m nh\u1eefng g\u00ec?M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 h\u1ee7y h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

M\u1eabu quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

M\u1eabu Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

Xem\u00a0th\u00eam b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\u00a0<\/span><\/p>\n

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

Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0ng ch\u1ec9 sai th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9, t\u00ean c\u00f4ng ty, MST th\u00ec c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh hay kh\u00f4ng? H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c l\u1eadp nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 k\u00ea khai thu\u1ebf GTGT cho h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh n\u00e0y hay kh\u00f4ng?<\/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\/2015\/TT-BTC ban h\u00e0nh:<\/span><\/p>\n

\u201c<\/em>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

\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i\u00a0\u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC 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, tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0ng ch\u1ec9 sai th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9, t\u00ean c\u00f4ng ty, th\u00ec hai b\u00ean\u00a0l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng c\u1ea7n thu h\u1ed3i ho\u00e1 \u0111\u01a1n v\u00e0 l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n sai MST, sai ti\u1ec1n thu\u1ebf, th\u00ec hai b\u00ean ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n, v\u00e0 l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/span><\/p>\n

– H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh\u2026 cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026k\u00fd hi\u1ec7u\u2026. H\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c ghi \u00e2m.<\/span><\/p>\n

– 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\u00eau ch\u1ec9nh do\u00e1nh s\u1ed1 b\u00e1n, mua, thu\u1ebf GTGT \u0111\u1ea7u ra, v\u00e0o.<\/span><\/p>\n

Ngo\u00e0i ra, trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00ec ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o v\u1edbi h\u00f3a \u0111\u01a1n sai n\u00e0y? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc khi l\u1eadp h\u00f3a \u0111\u01a1n d\u00f9ng h\u00e0ng h\u00f3a t\u1ef1 s\u1ea3n xu\u1ea5t \u0111\u1ec3 tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng? Th\u1ee7 t\u1ee5c h\u1ee7y h\u00f3a \u0111\u01a1n khi kh\u00f4ng mu\u1ed1n x\u1eed d\u1ee5ng ti\u1ebfp v\u00e0 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. K\u00ea to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft H\u1ecfi \u0110\u00e1p 38, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21541,"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\/20394"}],"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=20394"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20394\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21541"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20394"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}