{"id":22717,"date":"2016-04-26T04:44:59","date_gmt":"2016-04-26T04:44:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22717"},"modified":"2016-04-26T04:44:59","modified_gmt":"2016-04-26T04:44:59","slug":"huong-dan-su-dung-hoa-don-tu-in-va-dat-in-doi-voi-dai-ly-ve-may-bay-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22717","title":{"rendered":"H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n t\u1ef1 in v\u00e0 \u0111\u1eb7t in \u0111\u1ed1i v\u1edbi \u0111\u1ea1i l\u00fd v\u00e9 m\u00e1y bay"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-13703\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/ke-toan-trong-don-vi-dai-ly-ve-may-bay.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n t\u1ef1 in v\u00e0 \u0111\u1eb7t in \u0111\u1ed1i v\u1edbi \u0111\u1ea1i l\u00fd v\u00e9 m\u00e1y bay\" width=\"350\" height=\"213\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/ke-toan-trong-don-vi-dai-ly-ve-may-bay.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/ke-toan-trong-don-vi-dai-ly-ve-may-bay-300x183.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ea1i l\u00fd v\u00e9 m\u00e1y bay th\u01b0\u1eddng c\u00f3 h\u00ecnh th\u1ee9c ho\u1ea1t l\u00e0 \u0111\u1ea1i l\u00fd c\u1ea5p 1 ho\u1eb7c c\u1ea5p 2 c\u1ee7a m\u1ed9t h\u00e3ng h\u00e0ng kh\u00f4ng. Ch\u00ednh v\u00ec th\u1ebf vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u00f3 r\u1ea5t nhi\u1ec1u h\u00ecnh th\u1ee9c. H\u00e3ng h\u00e0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp xu\u1ea5t ho\u00e1 \u0111\u01a1n cho kh\u00e1ch h\u00e0ng; \u0111\u1ea1i l\u00fd t\u1ef1 in tr\u00ean ph\u1ea7n m\u1ec1m cho kh\u00e1ch;ho\u1eb7c \u0111\u1eb7t m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c in sau \u0111\u00f3 v\u1ec1 xu\u1ea5t cho kh\u00e1ch h\u00e0ng. \u0110\u1ec3 c\u00e1c b\u1ea1n k\u1ebf to\u00e1n n\u1eafm r\u00f5 h\u01a1n, <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft: &#8221;\u00a0<strong>H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n t\u1ef1 in v\u00e0 \u0111\u1eb7t in \u0111\u1ed1i v\u1edbi \u0111\u1ea1i l\u00fd v\u00e9 m\u00e1y bay<\/strong> &#8220;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/CV1409-TCT-DNL.pdf\">C\u00f4ng v\u0103n 1409-TCT-DNL<\/a>\u00a0ng\u00e0y 05\/04\/2016 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in nh\u01b0 sau:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1<\/strong><strong>. N\u1ed9i dung c\u1ee7a ho\u00e1 \u0111\u01a1n t\u1ef1 in v\u00e0 \u0111\u1eb7t in \u0111\u1ed1i v\u1edbi \u0111\u1ea1i l\u00fd\u00a0v\u00e9 m\u00e1y bay<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/Cong-van-994.TCT_.DNL_.doc\">C\u00f4ng v\u0103n s\u1ed1 994-TCT-DNL<\/a>\u00a0ng\u00e0y 24\/3\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 n\u1ed9i dung c\u1ee7a ho\u00e1 \u0111\u01a1n \u0111\u1ea1i l\u00fd v\u00e9 m\u00e1y bay nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c1. V\u1ec1 h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; \u0110\u1ea1i l\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u1ea1i l\u00fd l\u1eadp v\u00e0 giao cho kh\u00e1ch mua v\u00e9 c\u1ee7a VNA, tr\u00ean h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n c\u00e1c n\u1ed9i dung sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>(1) Kho\u1ea3n ti\u1ec1n v\u00e9 c\u1ee7a VNA g\u1ed3m: ti\u1ec1n thu v\u1ec1 b\u00e1n v\u00e9 v\u1eadn chuy\u1ec3n m\u00e1y bay VNA (gi\u00e1 c\u01b0\u1edbc v\u1eadn chuy\u1ec3n, c\u00e1c kho\u1ea3n ph\u1ee5 thu, ph\u00ed li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a VNA t\u1ea1i h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd gi\u1eefa VNA v\u1edbi \u0111\u1ea1i l\u00fd); ti\u1ec1n thu\u1ebf GTGT theo quy \u0111\u1ecbnh;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>(2) C\u00e1c kho\u1ea3n thu h\u1ed9 \u0111\u1ec3 tr\u1ea3 c\u00f4ng ty kh\u00e1c ngo\u00e0i VNA nh\u01b0: ph\u00ed ph\u1ee5c v\u1ee5 h\u00e0nh kh\u00e1ch, ph\u00ed soi chi\u1ebfu an ninh v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 kh\u00e1c. Kho\u1ea3n thu h\u1ed9 n\u00e0y ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ti\u1ec1n thanh to\u00e1n \u0111\u00e3 bao g\u1ed3m ti\u1ec1n d\u1ecbch v\u1ee5 v\u00e0 ti\u1ec1n thu\u1ebf GTGT th\u1ef1c hi\u1ec7n theo <a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/Cong-van-3270.TCT_.DNL_.doc\">C\u00f4ng v\u0103n s\u1ed1 3270-TCT-DNL<\/a><\/em><em>\u00a0<\/em><em>ng\u00e0y 04\/10\/2013 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>(3) Ph\u00ed d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u1ea1i l\u00fd, ti\u1ec1n thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; C\u0103n c\u1ee9 B\u1ea3ng k\u00ea thu b\u00e1n ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch v\u00e0 B\u1ea3ng k\u00ea \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch ch\u1ee9ng t\u1eeb thu b\u00e1n v\u00e9 (n\u1ebfu c\u00f3). VNA l\u1eadp h\u00f3a \u0111\u01a1n GTGT giao tr\u1ef1c ti\u1ebfp cho \u0111\u1ea1i l\u00fd, tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a VNA l\u1eadp cho \u0111\u1ea1i l\u00fd th\u1ec3 hi\u1ec7n:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>(1) Kho\u1ea3n ti\u1ec1n v\u00e9 c\u1ee7a VNA: t\u01b0\u01a1ng \u1ee9ng n\u1ed9i dung (1) tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u1ea1i l\u00fd.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>(2) C\u00e1c kho\u1ea3n thu h\u1ed9 \u0111\u1ec3 tr\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c ngo\u00e0i VNA ghi theo t\u1ed5ng gi\u00e1 thanh to\u00e1n \u0111\u00e3 bao g\u1ed3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi n\u1ed9i dung (2) tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u1ea1i l\u00fd.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>VNA t\u1ed5ng h\u1ee3p \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u b\u00e1n v\u00e9 \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n giao cho \u0111\u1ea1i l\u00fd theo \u0111\u1ecbnh k\u1ef3 1 l\u1ea7n\/ th\u00e1ng, ng\u00e0y ghi t\u1ea1i h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng th\u00e1ng ph\u00e1t sinh d\u1ecbch v\u1ee5 c\u0103n c\u1ee9 v\u00e0o d\u1eef li\u1ec7u B\u00e1o c\u00e1o b\u00e1n v\u00e9, B\u00e1o c\u00e1o ho\u00e0n v\u00e9, B\u1ea3ng k\u00ea thu b\u00e1n ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch v\u00e0 s\u1ed1 li\u1ec7u sau khi \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t t\u1ea1i B\u1ea3ng k\u00ea ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) gi\u1eefa VNA v\u1edbi \u0111\u1ea1i l\u00fd.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean,t\u1eeb ng\u00e0y 01\/01\/2016 c\u00e1c doanh nghi\u1ec7p l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n v\u00e9 m\u00e1y bay cho VNA, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a \u0111\u1ea1i l\u00fd xu\u1ea5t cho kh\u00e1ch h\u00e0ng, n\u1ed9i dung tr\u00ean ho\u00e1 \u0111\u01a1n c\u1ee7a \u0111\u1ea1i l\u00fd khi vi\u1ebft giao cho kh\u00e1ch h\u00e0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u00e1 c\u01b0\u1edbc v\u1eadn chuy\u1ec3n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n ph\u1ee5 thu, ph\u00ed li\u00ean quan.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n thu\u1ebf GTGT theo qui \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00ed d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n thu\u1ebf GTGT ph\u00ed d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>2. \u0110\u1ea1i l\u00fd v\u00e9 m\u00e1y bay c\u1ee7a VNA \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n t\u1ef1 in ho\u1eb7c ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i c\u00f4ng v\u0103n s\u1ed1 1409\/TCT-DNL ng\u00e0y 05\/04\/2016 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>K<\/em><em>\u1ec3<\/em><em>\u00a0<\/em><em>t\u1eeb 01\/01\/2016, c\u00e1c doanh nghi\u1ec7p l\u00e0 \u0111\u1ea1i l\u00fd c\u1ee7a VNA s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u1ea1i l\u00fd \u0111\u1ec3 l\u1eadp v\u00e0 giao cho kh\u00e1ch h\u00e0ng, n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed1\u00a0<\/em><em>994\/TCT-DNL<\/em><em>\u00a0<\/em><em>ng\u00e0y 24\/3\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng ng\u00e0nh h\u00e0ng kh\u00f4ng v\u00e0 t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u1ea1i l\u00fd b\u00e1n v\u00e9 m\u00e1y bay cho VNA, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0 \u0111\u1ea1i l\u00fd c\u1ee7a VNA c\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng (kh\u00f4ng ph\u00e2n bi\u1ec7t doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc hay sau ng\u00e0y Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/em><em>39\/2014\/TT-BTC<\/em><em>\u00a0<\/em><em>c\u00f3 hi\u1ec7u l\u1ef1c) n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/em><em>39\/2014\/TT-BTC<\/em><em>\u00a0<\/em><em>v\u00e0 kh\u00f4ng vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/em><em>39\/2014\/TT-BTC<\/em><em>\u00a0<\/em><em>kh\u00f4ng c\u00f3 c\u00e1c d\u1ea5u hi\u1ec7u r\u1ee7i ro v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 11 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s<\/a><\/em><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\"><em>\u1ed1<\/em><em>\u00a0<\/em><em>39\/2014\/TT-BTC<\/em><\/a> <em>th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in theo m\u1eabu\u00a0ph\u00f9 h\u1ee3p\u00a0v\u1edbi ho\u1ea1t \u0111\u1ed9ng h\u00e0ng kh\u00f4ng \u0111<\/em><em>\u1ec3<\/em><em>\u00a0<\/em><em>s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n v\u00e9 m\u00e1y bay cho VNA.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau trong \u0111\u00f3 c\u00f3 ho\u1ea1t \u0111\u1ed9ng r\u1ee7i ro v\u1ec1 thu\u1ebf thu\u1ed9c di\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh nh\u01b0ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n v\u00e9 m\u00e1y bay cho VNA, n\u1ebfu C\u1ee5c Thu\u1ebf x\u00e1c \u0111\u1ecbnh kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro v\u1ec1 thu\u1ebf th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u1eb7t in h\u00f3a \u0111<\/em><em>\u01a1n<\/em><em>\u00a0<\/em><em>theo m\u1eabu\u00a0ph\u00f9 h\u1ee3p\u00a0v\u1edbi ho\u1ea1t \u0111\u1ed9ng h\u00e0ng kh\u00f4ng \u0111\u1ec3 s\u1eed d\u1ee5ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n v\u00e9 m\u00e1y bay cho VNA.<\/em><em>\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo qui \u0111\u1ecbnh tr\u00ean nh\u1eefng doanh nghi\u1ec7p l\u00e0m \u0111\u1ea1i l\u00fd\u00a0 v\u00e9 m\u00e1y bay c\u1ee7a VNA, c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng mu\u1ed1n t\u1ef1 in ho\u00e1 \u0111\u01a1n ho\u1eb7c \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n theo m\u1eabu ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng h\u00e0ng kh\u00f4ng, n\u1ebfu \u0111\u00e1p \u1ee9ng nh\u1eefng qui \u0111\u1ecbnh sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng vi ph\u1ea1m v\u1ec1 ho\u00e1 \u0111\u01a1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng vi ph\u1ea1m h\u00e0nh vi tr\u1ed1n, gian l\u1eadn thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0 qui \u0111\u1ecbnh nh\u1eefng doanh nghi\u1ec7p l\u00e0m \u0111\u1ea1i l\u00fd v\u00e9 m\u00e1y bay, tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n t\u1ef1 in v\u00e0 ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in, y\u00eau c\u1ea7u n\u1ed9i dung vi\u1ebft tr\u00ean ho\u00e1 \u0111\u01a1n ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft, ngo\u00e0i ra c\u00e1c b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 c\u00e1c b\u01b0\u1edbc l\u00e0m k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p \u0111\u1ea1i l\u00fd b\u00e1n v\u00e9 m\u00e1y bay, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o t\u1ea1i b\u00e0i vi\u1ebft \u201c <a href=\"https:\/\/centax.dsoftware.vn\/ke-toan-trong-don-vi-ban-ve-may-bay-can-chu-y-nhung-dieu-gi\/\" target=\"_blank\">k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb \u0111\u1ea1i l\u00fd v\u00e9 m\u00e1y bay<\/a> \u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00f4ng v\u0103n s\u1ed1 1409\/TCT-DNL t\u1ea1i \u0111\u00e2y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tham kh\u1ea3o c\u00f4ng v\u0103n s\u1ed1 <strong>994\/TCT-DNL<\/strong><strong> <a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/Cong-van-994.TCT_.DNL_.doc\">&gt;&gt;&gt;T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tham kh\u1ea3o th\u00f4ng t\u01b0 s\u1ed1 <strong>39\/2014\/TT-BTC\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/CV1409-TCT-DNL.pdf\">&gt;&gt;&gt;T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng chi ti\u1ebft h\u00f3a \u0111\u01a1n t\u1ef1 in v\u00e0 \u0111\u1eb7t in \u0111\u1ed1i v\u1edbi \u0111\u1ea1i l\u00fd v\u00e9 m\u00e1y bay \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn b\u1eb1ng c\u00e1c c\u00f4ng v\u0103n s\u1ed1 1409; 944 v\u00e0 3270<\/p>\n","protected":false},"author":7,"featured_media":13703,"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\/22717"}],"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=22717"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22717\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13703"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22717"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}