{"id":23655,"date":"2016-07-11T08:32:46","date_gmt":"2016-07-11T08:32:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23655"},"modified":"2016-07-23T07:03:36","modified_gmt":"2016-07-23T07:03:36","slug":"xu-ly-khi-mat-hoa-don-lien-hai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23655","title":{"rendered":"X\u1eed l\u00fd khi m\u1ea5t h\u00f3a \u0111\u01a1n li\u00ean hai."},"content":{"rendered":"<div id=\"attachment_22610\" style=\"width: 292px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/3.png\"><img aria-describedby=\"caption-attachment-22610\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-22610\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/3.png\" alt=\"X\u1eed l\u00fd khi m\u1ea5t h\u00f3a \u0111\u01a1n li\u00ean hai.\" width=\"282\" height=\"211\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/3.png 450w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/3-300x225.png 300w\" sizes=\"(max-width: 282px) 100vw, 282px\" \/><\/a><p id=\"caption-attachment-22610\" class=\"wp-caption-text\">X\u1eed l\u00fd khi m\u1ea5t h\u00f3a \u0111\u01a1n li\u00ean hai &#8211; K\u1ebf to\u00e1n Centax<\/p><\/div>\n<p style=\"line-height: 18.0pt;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00e2u h\u1ecfi:\u00a0<\/span><\/strong><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00f4ng ty m\u1ea5t h\u00f3a \u0111\u01a1n li\u00ean 2 th\u00ec c\u00f3 th\u1ec3 xin l\u1ea1i li\u00ean 1 \u0111\u1ec3 sao y b\u1ea3n ch\u00ednh \u0111\u01b0\u1ee3c kh\u00f4ng? Th\u1ee7 t\u1ee5c nh\u01b0 th\u1ebf n\u00e0o v\u00e0 c\u0103n c\u1ee9 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n? C\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/span><\/span><\/p>\n<p style=\"line-height: 18.0pt; orphans: auto; text-align: start; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9<span class=\"apple-converted-space\">\u00a0<\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\">Th\u00f4ng t\u01b0 39<\/a>\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 24 quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh vi m\u1ea5t ch\u00e1y h\u1ecfng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8220;1. T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ebfu ph\u00e1t hi\u1ec7n m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ho\u1eb7c ch\u01b0a l\u1eadp ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (m\u1eabu s\u1ed1 3.8 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng (ng\u00e0y th\u1ee9 05) tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/span><\/em><i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">2. Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n b\u1ea3n g\u1ed1c \u0111\u00e3 l\u1eadp th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng khai, n\u1ed9p thu\u1ebf trong th\u00e1ng n\u00e0o, k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n), \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) tr\u00ean bi\u00ean b\u1ea3n v\u00e0 ng\u01b0\u1eddi b\u00e1n sao ch\u1ee5p li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n sao h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea3n sao c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi b\u00e1n k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.&#8221;<\/span><\/em><\/span><\/i><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean khi l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n b\u1ea1n ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf trong th\u1eddi gian 5 ng\u00e0y k\u1ec3 t\u1eeb khi m\u1ea5t h\u00f3a \u0111\u01a1n. C\u00f4ng ty b\u1ea1n b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh vi l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 12,<span class=\"apple-converted-space\">\u00a0<\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-102014tt-btc-huong-dan-xu-phat-vi-pham-hve-hoa-don\/\">Th\u00f4ng t\u01b0 10\/2014<\/a>\/TT-BTC.<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">B\u1ea1n v\u00e0 ng\u01b0\u1eddi b\u00e1n l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng khai, n\u1ed9p thu\u1ebf trong th\u00e1ng n\u00e0o v\u00e0 ng\u01b0\u1eddi b\u00e1n sao ch\u1ee5p li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n sao h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. M\u1eddi b\u1ea1n tham kh\u1ea3o<span class=\"apple-converted-space\">\u00a0<\/span><a href=\"https:\/\/centax.dsoftware.vn\/mau-bien-ban-mat-hoa-don\/\">M\u1eabu bi\u00ean b\u1ea3n m\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">B\u1ea1n n\u1ed9p bi\u00ean b\u1ea3n v\u00e0 th\u00f4ng b\u00e1o m\u1ea5t ho\u00e1 \u0111\u01a1n c\u00f9ng v\u1edbi b\u1ea3o sao cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 n\u1ed9p ph\u1ea1t v\u1ec1 h\u00e0nh vi m\u1ea5t ho\u00e1 \u0111\u01a1n. Sau khi n\u1ed9p ph\u1ea1t\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea3n sao c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi b\u00e1n k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t li\u00ean 2 h\u00f3a \u0111\u01a1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf.<\/span><\/span><\/p>\n<p style=\"line-height: 18.0pt; orphans: auto; text-align: start; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham gia nh\u1eefng <strong><a href=\"https:\/\/centax.dsoftware.vn\/lich-khai-giang-cac-khoa-hoc-cua-ke-toan-centax-trong-thang-07\/\">kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi:\u00a0 C\u00f4ng ty m\u1ea5t h\u00f3a \u0111\u01a1n li\u00ean 2 th\u00ec c\u00f3 th\u1ec3 xin l\u1ea1i li\u00ean 1 \u0111\u1ec3 sao y b\u1ea3n ch\u00ednh \u0111\u01b0\u1ee3c kh\u00f4ng? Th\u1ee7 t\u1ee5c nh\u01b0 th\u1ebf n\u00e0o v\u00e0 c\u0103n c\u1ee9 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n? C\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9\u00a0Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 24 quy \u0111\u1ecbnh v\u1ec1..<\/p>\n","protected":false},"author":7,"featured_media":22610,"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\/23655"}],"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=23655"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23655\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22610"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23655"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}