{"id":20437,"date":"2016-01-28T04:17:30","date_gmt":"2016-01-28T04:17:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20437"},"modified":"2016-02-16T02:38:45","modified_gmt":"2016-02-16T02:38:45","slug":"hoi-dap-41","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20437","title":{"rendered":"H\u1ecfi \u0110\u00e1p 41"},"content":{"rendered":"

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

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng c\u00f3 ph\u1ea3i k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/span><\/p>\n

T\u00f4i c\u00f3 t\u1edd ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng mua v\u0103n ph\u00f2ng ph\u1ea9m. Tr\u00ean ho\u00e1 \u0111\u01a1n n\u00e0y kh\u00f4ng ghi ph\u1ea7n thu\u1ebf VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Theo t\u00f4i \u0111\u01b0\u1ee3c bi\u1ebft th\u00ec \u0111\u00f3 l\u00e0 do ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n. Cho m\u00ecnh h\u1ecfi, ho\u00e1 \u0111\u01a1n n\u00e0y ph\u1ea3i k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 15, Kho\u1ea3n 1 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

” 1. C\u00f3 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec3u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u00ean b\u1ea1n kh\u00f4ng k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft li\u00ean quan\u00a0\u0111\u1ebfn h\u00f3a\u00a0\u0111\u01a1n b\u00e1n h\u00e0ng t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1 3430\/TCT-KK V\u1ec1 vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/a><\/span><\/p>\n

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

Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 tr\u1ee5 s\u1edf B\u1eafc Giang, c\u00f3 m\u1edf chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c t\u1ea1i H\u00e0 N\u1ed9i, n\u0103m 2014 ch\u01b0a th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, ko ph\u00e1t sinh doanh thu. N\u0103m 2015 c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u chi nh\u00e1nh H\u00e0 n\u1ed9i ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai doanh s\u1ed1, n\u1ed9p thu\u1ebf v\u00e3ng lai, Qu\u00fd 1 C\u00f4ng ty ch\u01b0a k\u1ecbp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT khi g\u1eedi h\u00e0ng t\u1eeb C\u00f4ng ty m\u1eb9 \u1edf B\u1eafc Giang v\u1ec1 H\u00e0 n\u1ed9i, d\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u1ec3 n\u1ed9p thu\u1ebf GTGT v\u00e3ng lai. C\u00f4ng ty l\u00e0m v\u1eady c\u00f3 \u0111\u00fang kh\u00f4ng, c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, k\u00ea khai doanh s\u1ed1 cho chi nh\u00e1nh r\u1ed3i m\u1edbi n\u1ed9p thu\u1ebf v\u00e3ng lai. phi\u1ec1n c\u00e1c anh ch\u1ecb ch\u1ec9 r\u00f5 quy \u0111inh v\u1ec1 vi\u1ec7c n\u1ed9p thu\u1ebf v\u00e3ng l\u1ea1i t\u1ea1i th\u00f4ng t\u01b0 n\u00e0o.\u00a0\u00a0<\/span><\/p>\n

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

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 11, kho\u1ea3n 1, th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cc) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kinh doanh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c; n\u1ebfu \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/span><\/p>\n

…………<\/em><\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh (sau \u0111\u00e2y g\u1ecdi l\u00e0 kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady:<\/span><\/p>\n

– Nghi\u1ec7p v\u1ee5 chuy\u1ec3n h\u00e0ng t\u1eeb tr\u1ee5 s\u1edf ch\u00ednh v\u1ec1 chi nh\u00e1nh kh\u00f4ng ph\u1ea3i l\u00e0 b\u00e1n h\u00e0ng v\u00e3ng lai thu\u1ed9c nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, n\u00ean kh\u00f4ng ph\u1ea3i khai thu\u1ebf v\u00e3ng lai<\/span><\/p>\n

– N\u1ebfu chi nh\u00e1nh b\u1ea1n ch\u01b0a c\u00f3 doanh thu, ch\u01b0a c\u00f3 nhu c\u1ea7u ho\u00e1 \u0111\u01a1n, th\u00ec kh\u00f4ng b\u1eaft bu\u00f4c ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:C\u00e1ch k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 thi c\u00f4ng m\u1ed9t s\u1ed1 h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh. Sau \u0111\u00f3 c\u00f4ng ty t\u00f4i c\u00f3 giao l\u1ea1i cho th\u1ea7u ph\u1ee5 l\u00e0m. Sau khi c\u00f4ng tr\u00ecnh ho\u00e0n t\u1ea5t quy\u1ebft to\u00e1n b\u00ean ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 thu\u00ea b\u00ean ki\u1ec3m to\u00e1n v\u00e0o x\u00e1c \u0111\u1ecbnh l\u1ea1i chi ph\u00ed. C\u00f3 m\u1ed9t s\u1ed1 chi ph\u00ed gi\u1ea3m so v\u1edbi gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n. C\u00f4ng ty t\u00f4i v\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec1u ph\u1ea3i ghi nh\u1eadn l\u1ea1i theo gi\u00e1 tr\u1ecb ki\u1ec3m to\u00e1n. Xin h\u1ecfi v\u1edbi th\u1ea7u ph\u1ee5 th\u00ec gi\u1ea3i quy\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o ph\u1ee5 l\u1ee5c 2.10, 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

\u201c2.10. 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.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t, b\u1ea1n y\u00eau c\u1ea7u th\u1ea7u ph\u1ee5 xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu. Ho\u00e1 \u0111\u01a1n khong \u0111\u01b0\u01a1c vi\u1ebft s\u1ed1 \u00e2m. C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, c\u00e1c b\u00ean khai gi\u1ea3m doanh thu v\u00e0 thu\u1ebf VAT \u0111\u1ea7u ra.<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n

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

Trong th\u00e1ng 9 C\u00f4ng ty em c\u00f3 m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 d\u1ecbch v\u1ee5 v\u1edbi tr\u1ecb gi\u00e1 80.000.000\u0111. Sang th\u00e1ng 12, khi d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh b\u00ean b\u00e1n c\u00f3 xu\u1ea5t cho b\u00ean em m\u1ed9t h\u00f3a \u0111\u01a1n kh\u00e1c ghi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc s\u1ed1 ti\u1ec1n 10.000.000\u0111. Em \u0111ang kh\u00f4ng bi\u1ebft k\u00ea khai h\u00f3a \u0111\u01a1n th\u1ee9 2 nh\u01b0 th\u1ebf n\u00e0o tr\u00ean HTKK?<\/span><\/p>\n

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

\u0110\u00f4\u0301i v\u01a1\u0301i nh\u01b0\u0303ng hoa\u0301 \u0111\u01a1n \u0111i\u00ea\u0300u chi\u0309nh gia\u0309m (T\u01b0\u0301c la\u0300 pha\u0309i k\u00ea khai gia\u0309m s\u00f4\u0301 ti\u00ea\u0300n), thi\u0300:<\/span><\/p>\n

T\u1ea1i k\u1ef3 khai thu\u1ebf th\u00e1ng 12\/2015, tr\u00ean t\u1edd khai 01\/GTGT, t\u1ea1i Ch\u1ec9 ti\u00eau [37]: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 tr\u01b0\u1edbc, b\u1ea1n ghi 10.000.000 \u0111<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan: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 5:<\/span><\/strong><\/p>\n

Xin\u00a0cho em h\u1ecfi: C\u00f4ng ty em m\u1edbi th\u00e0nh l\u1eadp Th\u00e1ng 1\/ 2016, c\u00f4ng ty mu\u1ed1n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec c\u1ea7n ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb?<\/span><\/p>\n

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

Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp khi x\u00e1c \u0111\u1ecbnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec ph\u1ea3i n\u1ed9p m\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ea7u ti\u00ean, \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

V\u1eady th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 ng\u00e0y n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf n\u0103m 2015 m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 41 gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u00e1c th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf? K\u00ea khai thu\u1ebf GTGT cho h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng? K\u00ea khai doanh s\u1ed1 n\u1ed9p thu\u1ebf v\u00e3ng lai? C\u00e1ch \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh? K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft H\u1ecfi \u0110\u00e1p 41, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21715,"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\/20437"}],"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=20437"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20437\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21715"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20437"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}