{"id":23699,"date":"2016-07-12T07:42:53","date_gmt":"2016-07-12T07:42:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23699"},"modified":"2016-11-30T10:37:03","modified_gmt":"2016-11-30T10:37:03","slug":"hang-hoa-tieu-dung-noi-bo-khong-xuat-hoa-don-co-duoc-dua-vao-chi-phi-hop-ly-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23699","title":{"rendered":"H\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?"},"content":{"rendered":"<div id=\"attachment_27966\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/H\u00e0ng-ti\u00eau-d\u00f9ng-n\u1ed9i-b\u1ed9-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\"><img aria-describedby=\"caption-attachment-27966\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-27966\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/H\u00e0ng-ti\u00eau-d\u00f9ng-n\u1ed9i-b\u1ed9-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x158.jpg\" alt=\"H\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9\" width=\"300\" height=\"158\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/H\u00e0ng-ti\u00eau-d\u00f9ng-n\u1ed9i-b\u1ed9-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x158.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/H\u00e0ng-ti\u00eau-d\u00f9ng-n\u1ed9i-b\u1ed9-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg 309w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-27966\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">H\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/span><\/p><\/div>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi: <\/strong><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333; font-size: 12pt;\">H\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n, ch\u1ec9 c\u00f3 b\u1ea3ng k\u00ea v\u00e0 Phi\u1ebfu xu\u1ea5t kho th\u00ec c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<\/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;\"><strong><span style=\"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=\"color: #333333;\">C\u0103n c\u1ee9 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 7 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-392014tt-btc-huong-dan-512010nd-cp-042014nd-cp-hoa-don-ban-hang-hoa-dich-vu\/\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> nh\u01b0 sau:<\/span><span style=\"color: #333333;\"><br \/>\n<\/span><em><span style=\"color: #333333;\">&#8220;a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) nh\u01b0 sau:<\/span><\/em><i><span style=\"color: #333333;\"><br \/>\n<em>\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).&#8221;<\/em><\/span><\/i><\/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=\"color: #333333;\">C\u0103n c\u1ee9 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><span style=\"color: #333333;\"><br \/>\n<\/span><em><span style=\"color: #333333;\">&#8220;1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/em><i><span style=\"color: #333333;\"><br \/>\n<em>a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><br \/>\n<em>b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><br \/>\n<em>c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em><br \/>\n<em>Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.&#8221;<\/em><\/span><\/i><\/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=\"color: #333333;\">C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e0 ch\u1ec9 c\u1ea7n l\u00e0m phi\u1ebfu xu\u1ea5t kho. N\u1ebfu h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi: H\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n, ch\u1ec9 c\u00f3 b\u1ea3ng k\u00ea v\u00e0 Phi\u1ebfu xu\u1ea5t kho th\u00ec c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 7 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC nh\u01b0..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2723,2724,2725,2726,2727],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23699"}],"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=23699"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23699\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23699"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}