{"id":21228,"date":"2016-01-25T03:20:20","date_gmt":"2016-01-25T03:20:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21228"},"modified":"2016-12-05T02:58:02","modified_gmt":"2016-12-05T02:58:02","slug":"cong-van-so-3430-tct-kk-ve-viec-ke-khai-hoa-don-ban-hang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21228","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 3430\/TCT-KK V\u1ec1 vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng"},"content":{"rendered":"

L\u01afU \u00dd<\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/strong>
\n T\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 3430\/TCT-KK<\/span>
\n V\/v k\u00ea khai h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/em><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 21 th\u00e1ng 08 n\u0103m 2014<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/strong>\u00a0C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1\u00a02046\/CT-TTHT<\/a>\u00a0\u0111\u1ec1 ng\u00e0y 21\/05\/2014 c\u1ee7a C\u1ee5c Thu\u1ebf TP. \u0110\u00e0 N\u1eb5ng \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u01b0\u1edbng m\u1eafc v\u1ec1 k\u00ea khai h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

    \n
  1. \n

    V\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn k\u00ea khai \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng<\/span><\/h2>\n<\/li>\n<\/ol>\n

    H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng (kh\u00f4ng ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n GTGT) kh\u00f4ng n\u00ean k\u00ea v\u00e0o B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (m\u1eabu 01-2\/GTGT) \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

    N\u1ed9i dung n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf ghi nh\u1eadn \u0111\u1ec1 xu\u1ea5t c\u1ee7a C\u1ee5c Thu\u1ebf \u0110\u00e0 N\u1eb5ng v\u00e0 s\u1ebd nghi\u00ean c\u1ee9u \u0111\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ch\u00ednh s\u00e1ch ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/span><\/p>\n

      \n
    1. \n

      V\u1ec1 vi\u1ec7c k\u00ea khai \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/span><\/h2>\n<\/li>\n<\/ol>\n

      Kho\u1ea3n 3, \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh:\u00a0\u201cTr\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\u1ea3m) 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…, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1…, k\u00fd hi\u1ec7u… 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 (-)”.<\/em><\/span><\/p>\n

      C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai:<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n h\u00e0ng th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o B\u1ea3ng k\u00ea m\u1eabu 01-1\/GTGT v\u00e0 ghi gi\u00e1 tr\u1ecb \u00e2m.<\/span><\/p>\n

      – \u0110\u1ed1i v\u1edbi b\u00ean mua th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai m\u1eabu 01-2\/GTGT v\u00e0 ghi gi\u00e1 tr\u1ecb \u00e2m.<\/span><\/p>\n

      Hi\u1ec7n t\u1ea1i T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 h\u1ed7 tr\u1ee3 vi\u1ec7c nh\u1eadp s\u1ed1 \u00e2m t\u1ea1i b\u1ea3ng k\u00ea 01-1\/GTGT, 01-2\/GTGT tr\u00ean \u1ee9ng d\u1ee5ng HTKK, iHTKK.<\/span><\/p>\n

      T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft, h\u01b0\u1edbng d\u1eabn Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

      \n\n\n\n
      \u00a0N\u01a1i nh\u1eadn:<\/span>
      \n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
      \n – V\u1ee5: CS; PC (TCT);<\/span>
      \n – L\u01b0u: VT, KK (3b).<\/span><\/td>\n      		TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
      \nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 K\u00ca KHAI V\u00c0 K\u1ebe TO\u00c1N THU\u1ebe
      \nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

      Nguy\u1ec5n Th\u1ecb Thu Ph\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n

       <\/p>\n","protected":false},"excerpt":{"rendered":"

      C\u00f4ng v\u0103n s\u1ed1 3430\/TCT-KK Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 2046\/CT-TTHT \u0111\u1ec1 ng\u00e0y 21\/05\/2014 c\u1ee7a C\u1ee5c Thu\u1ebf TP. \u0110\u00e0 N\u1eb5ng \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u01b0\u1edbng m\u1eafc v\u1ec1 k\u00ea khai h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/p>\n","protected":false},"author":7,"featured_media":21284,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3926,3927,3928],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21228"}],"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=21228"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21228\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21284"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21228"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}