{"id":20398,"date":"2016-01-27T03:14:04","date_gmt":"2016-01-27T03:14:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20398"},"modified":"2016-02-16T02:34:30","modified_gmt":"2016-02-16T02:34:30","slug":"hoi-dap-39","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20398","title":{"rendered":"H\u1ecfi \u0110\u00e1p 39"},"content":{"rendered":"

C\u00e2u 1<\/strong><\/span><\/p>\n

C\u00f4ng ty l\u00e0m x\u00e2y l\u1eafp c\u00f3 c\u00f4ng tr\u00ecnh k\u00e9o d\u00e0i t\u1eeb th\u00e1ng 3\/2015 \u0111\u1ebfn th\u00e1ng 6\/2015. K\u1ebf to\u00e1n ghi nh\u1eadn doanh thu theo gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n t\u1eebng \u0111\u1ee3t c\u1ee7a c\u00f4ng tr\u00ecnh. Khi n\u00e0o xu\u1ea5t h\u00f3a \u0111\u01a1n th\u00ec ch\u1ec9 ghi nh\u1eadn tr\u1ecb gi\u00e1 thu\u1ebf. Xin h\u1ecfi vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n so v\u1edbi th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n trong kho\u1ea3ng th\u1eddi gian bao l\u00e2u l\u00e0 t\u1ed1i \u0111a, v\u00e0 \u0111\u00fang v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf?<\/span><\/p>\n

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

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

\u201cNg\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c d\u00f9 \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. V\u1eady trong th\u00e1ng n\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e0n giao th\u00ec b\u1ea1n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT theo \u0111\u00fang kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh v\u00e0 k\u00ea khai thu\u1ebf GTGT.<\/span><\/p>\n

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

C\u00f4ng ty mua 1 t\u1ee7 l\u1ea1nh tr\u1ecb gi\u00e1 100 tri\u1ec7u c\u1ee7a Pico v\u00e0o \u0111\u1ea7u th\u00e1ng 1\/2015. C\u00f4ng ty \u0111\u00e3 chuy\u1ec3n kho\u1ea3n thanh to\u00e1n ti\u1ec1n mua h\u00e0ng, ngay sau \u0111\u00f3 Pico cho nh\u00e2n vi\u00ean chuy\u1ec3n h\u00e0ng v\u00e0 h\u00f3a \u0111\u01a1n v\u1ec1 \u0111\u1ecba ch\u1ec9 y\u00eau c\u1ea7u. Do ng\u01b0\u1eddi chuy\u1ec3n h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ec3 \u00fd l\u00e0m th\u1ea5t l\u1ea1c h\u00f3a \u0111\u01a1n. Do \u0111\u00f3 k\u1ebf to\u00e1n C\u00f4ng ty v\u1eabn ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c t\u1edd h\u00f3a \u0111\u01a1n \u0111\u00f3. C\u00f4ng ty \u0111\u00e3 c\u1ed1 g\u1eafng t\u00ecm nh\u01b0ng kh\u00f4ng th\u1ea5y. \u0110\u1ebfn \u0111\u1ea7u th\u00e1ng 11\/2015 C\u00f4ng ty l\u00e0m c\u00f4ng v\u0103n g\u1eedi Pico b\u00e1o vi\u1ec7c l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 xin b\u1ea3n sao l\u01b0u h\u00f3a \u0111\u01a1n Li\u00ean 1. C\u00f4ng ty v\u1eabn ch\u01b0a b\u00e1o c\u00e1o l\u00ean thu\u1ebf. Xin h\u1ecfi v\u00e0o th\u1eddi \u0111i\u1ec3m th\u00e1ng 1 k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n ghi nh\u1eadn th\u1ebf n\u00e0o? Vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n v\u00e0o t\u1edd khai thu\u1ebf v\u00e0 tr\u00edch kh\u1ea5u hao v\u00e0o th\u1eddi \u0111i\u1ec3m th\u00e1ng 11 c\u00f3 \u0111\u00fang kh\u00f4ng? V\u00e0 vi\u1ec7c th\u00f4ng b\u00e1o m\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi thu\u1ebf l\u1eadp v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m 2015 s\u1ebd b\u1ecb ph\u1ea1t nh\u01b0 n\u00e0o?<\/span><\/p>\n

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

B\u1ea1n n\u00ean h\u1ea1ch to\u00e1n t\u1ee7 t\u1eeb khi mua v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c thanh to\u00e1n v\u00e0 t\u00ednh kh\u1ea5u hao. V\u00ec m\u1ea5t ho\u00e1 \u0111\u01a1n ch\u1ec9 \u1ea3nh h\u01b0\u1edfng t\u1edbi vi\u1ec7c khai thu\u1ebf, c\u00f2n vi\u1ec7c mua h\u00e0ng, thanh to\u00e1n l\u00e0 c\u00f3 th\u1eadt. L\u01b0u \u00fd, n\u1ebfu b\u1ea1n kh\u00f4ng t\u00ecm th\u1ea5y ho\u00e1 \u0111\u01a1n, ho\u1eb7c kh\u00f4ng b\u00e1o m\u1ea5t ho\u00e1 \u0111\u01a1n, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u1ed1i v\u1edbi ti\u1ec1n mua t\u1ee7 l\u1ea1nh<\/span><\/p>\n

Vi\u1ec7c m\u1ea5t ho\u00e1 \u0111\u01a1n m\u00e0 kh\u00f4ng k\u00ea khai trong v\u00f2ng 5 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y m\u1ea5t, b\u1ecb ph\u1ea1t nh\u01b0 sau :<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0 Theo th\u00f4ng t\u01b0 10\/2014, t\u1ea1i \u0111i\u1ec1u 12 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 12. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi mua<\/em><\/strong><\/span><\/p>\n

    \n
  1. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho ng\u01b0\u1eddi mua) \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n.<\/em><\/span><\/li>\n<\/ol>\n

    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t va\u0300 ba\u0301o ca\u0301o la\u0323i v\u01a1\u0301i c\u01a1 quan thu\u00ea\u0301 tr\u01b0\u01a1\u0301c khi c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec ng\u01b0\u1eddi mua kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n.\u201d<\/em><\/span><\/p>\n

    M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c m\u1ea5t h\u00f3a \u0111\u01a1n:X\u1eed l\u00fd khi m\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

    M\u1eabu Bi\u00ean b\u1ea3n m\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

    X\u1eed l\u00fd ho\u00e1 \u0111\u01a1n m\u1ea5t do b\u1ecb c\u01b0\u1edbp gi\u1eadt<\/a><\/span><\/p>\n

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

    C\u00f4ng ty t\u00f4i c\u00f3 \u0111\u0103ng k\u00fd \u0111\u1ecba ch\u1ec9 kinh doanh kh\u00e1c v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh. Khi t\u00f4i cung c\u1ea5p th\u00f4ng tin cho nh\u00e0 cung c\u1ea5p \u0111\u1ec3 h\u1ecd xu\u1ea5t h\u00f3a \u0111\u01a1n cho b\u00ean t\u00f4i l\u00e0 \u0111\u1ecba ch\u1ec9 kinh doanh (kh\u00f4ng c\u00f3 trong \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf) th\u00ec h\u00f3a \u0111\u01a1n \u0111\u00f3 c\u00f3 h\u1ee3p l\u1ec7 kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b, kho\u1ea3n 2, 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

    \u201cb) 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

    Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng th\u00ec ghi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, t\u1ea1i ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua\u201d ph\u1ea3i 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 c\u1ee7a DN. B\u1ea1n cung c\u1ea5p cho b\u00ean b\u00e1n \u0111\u1ecba ch\u1ec9 kinh doanh kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/p>\n

    M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

    H\u01b0\u1edbng d\u1eabn c\u00e1ch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 kinh doanh<\/a><\/span><\/p>\n

    X\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi \u0111\u1ed5i t\u00ean c\u00f4ng ty, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9<\/a><\/span><\/p>\n

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

    1. B\u00ean t\u00f4i mu\u1ed1n \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u1ea7n th\u1ee9 2 th\u00ec c\u00f3 ph\u1ea3i l\u00e0m c\u00f4ng v\u0103n l\u00ean chi c\u1ee5c thu\u1ebf kh\u00f4ng? \u0110\u1ec3 chi c\u1ee5c xem x\u00e9t v\u00e0 cho ph\u00e1t h\u00e0nh bao nhi\u00eau h\u00f3a \u0111\u01a1n? Hi\u1ec7n t\u1ea1i b\u00ean t\u00f4i c\u00f2n 50 t\u1edd n\u1eefa nh\u01b0ng kh\u00f4ng \u0111\u1ee7 d\u00f9ng cho qu\u00fd 1 n\u00e0y. V\u1eady th\u1ee7 t\u1ee5c \u0111\u1eb7t in l\u1ea7n 2, s\u1ebd ph\u1ea3i n\u1ed9p g\u00ec cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n GTGT? B\u00ean t\u00f4i \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in GTGT.<\/span><\/p>\n

    2. \u0110\u1eb7t in h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c in kh\u00e1c v\u1edbi t\u1ed5 ch\u1ee9c in l\u1ea7n \u0111\u1ea7u th\u00ec s\u1ed1 h\u00f3a \u0111\u01a1n b\u1eaft \u0111\u1ea7u t\u1eeb 0000001 hay l\u00e0 s\u1ed1 li\u00ean ti\u1ebfp n\u1ed1i sau s\u1ed1 h\u00f3a \u0111\u01a1n c\u0169 l\u00e0: 0000501 tr\u1edf \u0111i. N\u1ebfu t\u00f4i v\u1eabn in c\u1ee7a c\u00f4ng ty in c\u0169 th\u00ec s\u1ed1 h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o l\u00e0 h\u1ee3p l\u00fd?<\/span><\/p>\n

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

    Kho\u1ea3n 1 \u0111i\u1ec1u 8, Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in nh\u01b0 sau:<\/span><\/p>\n

    “\u0110i\u1ec1u 8. T\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in<\/span><\/em><\/p>\n

    1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in:<\/em><\/span><\/strong><\/p>\n

    a) T\u1ed5 ch\u1ee9c kinh doanh m\u1edbi th\u00e0nh l\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in th\u00ec \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/em><\/span><\/p>\n

    b) T\u1ed5 ch\u1ee9c kinh doanh, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 v\u00e0 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/em><\/span><\/p>\n

    Tr\u01b0\u1edbc khi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u, t\u1ed5 ch\u1ee9c kinh doanh, doanh nghi\u1ec7p ph\u1ea3i g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (M\u1eabu s\u1ed1 3.14 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/em><\/span><\/p>\n

    Trong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (M\u1eabu s\u1ed1 3.15 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/em><\/span><\/p>\n

    c) C\u1ee5c Thu\u1ebf t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n v\u00e0 c\u1ea5p cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11, \u0110i\u1ec1u 12 v\u00e0 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

    – C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 4, \u0111i\u1ec1u 3, TT26\/2014\/TT-BTC s\u1eeda \u0111\u1ed5i kh\u1ed5 cu\u1ed1i, kho\u1ea3n b, \u0111i\u1ec1u 8, TT39\/2014\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

    \u201c<\/em>Trong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (M\u1eabu s\u1ed1 3.15 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/em><\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p sau 5 ng\u00e0y l\u00e0m vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi doanh nghi\u1ec7p.\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, th\u1ee7 t\u1ee5c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u1ea7n 2 gi\u1ed1ng th\u1ee7 t\u1ee5c \u0111\u0103t in h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u. B\u1ea1n c\u1ea7n l\u00e0m nh\u1eefng vi\u1ec7c sau:<\/span><\/p>\n

    – G\u1eedi \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb \u0111\u1eb7t in h\u00f3a \u0111\u01a1n\u00a0 l\u00ean c\u01a1 quan m\u1eabu qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (theo m\u1eabu 3.14, ph\u1ee5 l\u1ee5c 4, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/strong>).<\/span><\/p>\n

    –\u00a0 Sau khi in ho\u00e1 \u0111\u01a1n, C\u00f4ng ty b\u1ea1n s\u1ebd l\u00e0m ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n theo m\u1eabu TB01\/AC<\/strong>, ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014.<\/span><\/p>\n

    – Sau 5 ng\u00e0y l\u00e0m vi\u1ec7c, c\u01a1 quan thu\u1ebf s\u1ebd c\u00f3 th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a DN. N\u1ebfu sau 5 ng\u00e0y kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o, DN \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in.<\/span><\/p>\n

    2. B\u1ea1n \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n l\u1ea7n 2, theo m\u1eabu m\u1edbi, th\u00ec s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 thay \u0111\u1ed5i, b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 0000001, kh\u00f4ng c\u1ea7n ph\u1ea3i thay \u0111\u1ed5i nh\u00e0 in.<\/span><\/p>\n

    Nh\u1eefng th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 g\u00ec c\u1ea7n c\u00f3 khi d\u00f9ng h\u00f3a \u0111\u01a1n t\u1ef1 in? <\/span><\/p>\n

    M\u1eddi b\u1ea1n tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in<\/a><\/span><\/p>\n

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

    B\u00ean t\u00f4i c\u00f3 h\u00f3a \u0111\u01a1n GTGT mua v\u00e0o, trong \u0111\u00f3 c\u00f3 m\u1eb7t h\u00e0ng A b\u00ean b\u00e1n nh\u00e2n sai ph\u1ea7n th\u00e0nh ti\u1ec1n. D\u1eabn \u0111\u1ebfn s\u1ed1 ti\u1ec1n tr\u00ean s\u1ed5 s\u00e1ch\u00a0 v\u00e0 s\u1ed1 ti\u1ec1n tr\u00ean b\u1ea3ng xu\u1ea5t nh\u1eadp t\u1ed3n c\u00f3 gi\u00e1 tr\u1ecb kh\u00e1c nhau. V\u1eady t\u00f4i n\u00ean s\u1eeda th\u1ebf n\u00e0o cho kh\u1edbp s\u1ed1 li\u1ec7u \u1ea1?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2+3 , th\u00f4ng t\u01b0 39<\/a>\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy\u00a0\u0111\u1ecbnh:<\/span><\/p>\n

    \u201c2. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea3i h\u1ee7y b\u1ecf, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

    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

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n

    – N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00f3 ch\u01b0a k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf, hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    – N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u00e3 k\u00ea khai thu\u1ebf, hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 sai s\u00f3t v\u00e0 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. C\u0103n c\u1ee9 v\u00e0o \u0111\u00f3, hai b\u00ean k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i doanh s\u1ed1 b\u00e1n, mua, thu\u1ebf \u0111\u1ea7u ra, v\u00e0o.<\/span><\/p>\n

    C\u00e1c b\u00e0i vi\u1ebft li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd sai khi vi\u1ebft h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

    X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n vi\u1ebft sai thu\u1ebf su\u1ea5t GTGT<\/a><\/span><\/p>\n

    C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua<\/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","protected":false},"excerpt":{"rendered":"

    Gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang v\u1edbi th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n? X\u1eed l\u00fd khi b\u1ecb m\u1ea5t h\u00f3a \u0111\u01a1n? H\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7? Th\u1ee7 t\u1ee5c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u1ea7n 2. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft H\u1ecfi \u0111\u00e1p 39, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21542,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2450],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20398"}],"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=20398"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20398\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21542"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20398"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}