{"id":23658,"date":"2016-07-11T08:36:38","date_gmt":"2016-07-11T08:36:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23658"},"modified":"2017-01-05T10:01:48","modified_gmt":"2017-01-05T10:01:48","slug":"hoa-don-co-duoc-ghi-am-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23658","title":{"rendered":"H\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c ghi \u00e2m kh\u00f4ng?"},"content":{"rendered":"

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

H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u ti\u1ec1n h\u00e0ng, ng\u01b0\u1eddi b\u00e1n ghi \u00e2m tr\u00ean h\u00f3a \u0111\u01a1n ti\u1ec1n chi\u1ebft kh\u1ea5u th\u00ec c\u00f3 ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p kh\u00f4ng?<\/span><\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i Ph\u1ee5 l\u1ee5c 4 quy\u00a0\u0111\u1ecbnh vi\u1ec7c l\u1eadp h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111\u1ed1i v\u1edbi h\u00e0ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i nh\u01b0 sau:<\/span><\/span><\/p>\n

“2.5. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n GTGT ghi gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng, thu\u1ebf GTGT, t\u1ed5ng gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/span><\/em><\/span><\/p>\n

N\u1ebfu vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c l\u1eadp khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh (k\u1ef3) chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.”<\/span><\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy\u00a0\u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi \u00e2m\u00a0tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/span><\/span><\/p>\n

C\u1ee5 th\u1ec3 c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 theo d\u00f5i c\u00e1c tr\u00f9m b\u00e0i vi\u1ebft cho t\u1eebng lo\u1ea1i h\u00ecnh tri\u1ebft kh\u1ea5u bao g\u1ed3m:<\/span><\/span><\/p>\n

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng<\/a><\/span><\/span><\/p>\n

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng<\/a><\/span><\/span><\/p>\n

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/a><\/span><\/span><\/p>\n

\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 kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i K\u1ebf to\u00e1n thu\u1ebf Centax<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u ti\u1ec1n h\u00e0ng, ng\u01b0\u1eddi b\u00e1n ghi \u00e2m tr\u00ean h\u00f3a \u0111\u01a1n ti\u1ec1n chi\u1ebft kh\u1ea5u th\u00ec c\u00f3 ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p kh\u00f4ng? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i Ph\u1ee5 l\u1ee5c 4 quy\u00a0\u0111\u1ecbnh vi\u1ec7c l\u1eadp h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111\u1ed1i v\u1edbi h\u00e0ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i nh\u01b0 sau: “2.5. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5..<\/p>\n","protected":false},"author":7,"featured_media":0,"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\/23658"}],"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=23658"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23658\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23658"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}