{"id":23661,"date":"2016-08-22T00:00:32","date_gmt":"2016-08-22T00:00:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23661"},"modified":"2016-12-13T07:30:35","modified_gmt":"2016-12-13T07:30:35","slug":"nop-bao-cao-su-dung-hoa-don-sai-ky-co-bi-phat-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23661","title":{"rendered":"N\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai k\u1ef3 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?"},"content":{"rendered":"
\"N\u1ed9p

N\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai k\u1ef3 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/span><\/p><\/div>\n

C\u00e2u h\u1ecfi:<\/span><\/strong><\/span><\/h2>\n

Em \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00e1c th\u00e1ng 1, 2, 3 n\u0103m 2015 \u0111\u1ea7y \u0111\u1ee7 nh\u01b0ng \u0111\u1ebfn ng\u00e0y 11\/5\/2015 em m\u1edbi n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd I\/2015 do em kh\u00f4ng bi\u1ebft c\u00f4ng ty em ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd. V\u1eady c\u00f4ng ty em c\u00f3 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh khi n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai k\u1ef3 kh\u00f4ng?<\/span><\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9\u00a0\u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC <\/a>quy\u00a0\u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a\u00a0\u0111\u01a1n nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u 27. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n<\/span><\/em><\/span><\/p>\n

H\u00e0ng qu\u00fd, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n) c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4; qu\u00fd II n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/10 v\u00e0 qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau (m\u1eabu s\u1ed1 3.9 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u1ea1i B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (=0).\u201d<\/span><\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd I\/2015 th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4\/2015. Tuy nhi\u00ean\u00a0C\u00f4ng ty b\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00e1c th\u00e1ng 1, 2, 3 n\u0103m 2015 \u0111\u1ea7y \u0111\u1ee7. \u0110\u1ebfn ng\u00e0y 11\/5\/2015 b\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd I\/2015 do tr\u01b0\u1edbc \u0111\u00f3 b\u1ea1n kh\u00f4ng bi\u1ebft ph\u1ea3i n\u1ed9p theo qu\u00fd\u00a0th\u00ec\u00a0kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ho\u00e1 \u0111\u01a1n.<\/span><\/span><\/p>\n

T\u1eeb ng\u00e0y 1\/8\/2016, \u0111\u00e3 c\u00f3 thay \u0111\u1ed5i m\u1ee9c ph\u1ea1t v\u1ec1 vi ph\u1ea1m ho\u00e1 \u0111\u01a1n. M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i:\u00a0Thay \u0111\u1ed5i m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/08\/2016<\/a><\/span><\/p>\n

Hi\u1ec7n nay m\u1eabu b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u00ea khai tr\u00ean HTKK l\u00e0 M\u1eabu BC26-A, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 theo d\u00f5i b\u00e0i vi\u1ebft:\u00a0<\/span>H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp m\u1eabu b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a>\u00a0<\/span>\u0111\u1ec3 bi\u1ebft th\u00eam chi ti\u1ebft v\u1ec1 c\u00e1ch l\u1eadp m\u1eabu v\u00e0 g\u1eedi tr\u00ean ph\u1ea7n m\u1ec1m HTKK.<\/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":"

Em \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00e1c th\u00e1ng 1, 2, 3 n\u0103m 2015 \u0111\u1ea7y \u0111\u1ee7 nh\u01b0ng \u0111\u1ebfn ng\u00e0y 11\/5\/2015 em m\u1edbi n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd I\/2015 do em kh\u00f4ng bi\u1ebft c\u00f4ng ty em ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd. V\u1eady c\u00f4ng ty em c\u00f3 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh khi n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai k\u1ef3 kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":15135,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[739,3248,3249,3250],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23661"}],"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=23661"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23661\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15135"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23661"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}