{"id":23714,"date":"2016-07-13T02:42:01","date_gmt":"2016-07-13T02:42:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23714"},"modified":"2016-11-30T10:24:29","modified_gmt":"2016-11-30T10:24:29","slug":"trong-thang-doanh-nghiep-co-doanh-so-ban-le-lon-thi-xuat-1-hoa-don-co-duoc-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23714","title":{"rendered":"Trong th\u00e1ng doanh nghi\u1ec7p c\u00f3 doanh s\u1ed1 b\u00e1n l\u1ebb l\u1edbn th\u00ec xu\u1ea5t 1 h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?"},"content":{"rendered":"
\"nguoi<\/a>

<\/span> Trong th\u00e1ng doanh nghi\u1ec7p c\u00f3 doanh s\u1ed1 b\u00e1n l\u1ebb l\u1edbn th\u00ec xu\u1ea5t 1 h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p><\/div>\n

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

Trong th\u00e1ng 4\/2015 doanh nghi\u1ec7p c\u00f3 t\u1ed5ng c\u1ed9ng doanh s\u1ed1 b\u00e1n l\u1ebb l\u00e0 100.000.000 \u0111\u1ed3ng th\u00ec ch\u1ec9 c\u1ea7n xu\u1ea5t m\u1ed9t ho\u00e1 \u0111\u01a1n b\u00e1n l\u1ebb hay ph\u1ea3i t\u00e1ch ra cho t\u1eebng kh\u00e1ch h\u00e0ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2 quy \u0111\u1ecbnh c\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span>
\n “Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i l\u1ea7n, ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n\u201d ho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\u201d.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 18 quy \u0111\u1ecbnh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span>
\n “1. B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng gi\u00e1 thanh to\u00e1n d\u01b0\u1edbi 200.000 \u0111\u1ed3ng m\u1ed7i l\u1ea7n th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua y\u00eau c\u1ea7u l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n.
\n2. Khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea b\u00e1n l\u1ebb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi l\u1eadp B\u1ea3ng k\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec B\u1ea3ng k\u00ea b\u00e1n l\u1ebb ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d v\u00e0 \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean B\u1ea3ng k\u00ea theo th\u1ee9 t\u1ef1 b\u00e1n h\u00e0ng trong ng\u00e0y (m\u1eabu s\u1ed1 5.6 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\n3. Cu\u1ed1i m\u1ed7i ng\u00e0y, c\u01a1 s\u1edf kinh doanh l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ghi s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 trong ng\u00e0y th\u1ec3 hi\u1ec7n tr\u00ean d\u00f2ng t\u1ed5ng c\u1ed9ng c\u1ee7a b\u1ea3ng k\u00ea, k\u00fd t\u00ean v\u00e0 gi\u1eef li\u00ean giao cho ng\u01b0\u1eddi mua, c\u00e1c li\u00ean kh\u00e1c lu\u00e2n chuy\u1ec3n theo quy \u0111\u1ecbnh. Ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua\u201d tr\u00ean h\u00f3a \u0111\u01a1n n\u00e0y ghi l\u00e0 \u201cb\u00e1n l\u1ebb kh\u00f4ng giao h\u00f3a \u0111\u01a1n\u201d.”<\/em><\/span><\/p>\n

Theo th\u00f4ng t\u01b0 39\/2014\/TT-BTC th\u00ec nh\u1eefng giao d\u1ecbch cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 200.000 \u0111 tr\u1edf l\u00ean cho m\u1ed7i l\u1ea7n th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, hay theo th\u00f4ng t\u01b0 78\/2014\/TT-BTC nh\u1eefng giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf h\u01a1n 200.000 \u0111 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua \u0111\u1ec1 ngh\u1ecb l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

V\u1eady theo quy \u0111\u1ecbnh tr\u00ean th\u00ec t\u00f9y v\u00e0o s\u1ed1 ti\u1ec1n thanh to\u00e1n trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, tu\u1ef3 v\u00e0o y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng c\u00f3 l\u1ea5y ho\u00e1 \u0111\u01a1n \u00a0hay kh\u00f4ng, \u0111\u1ec3 c\u00f4ng ty b\u1ea1n xu\u1ea5t ho\u00e1 \u0111\u01a1n cho kh\u00e1ch<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y ho\u00e1 \u0111\u01a1n, th\u00ec b\u1ea1n n\u00ean t\u1eadp h\u1ee3p th\u00e0nh b\u1ea3ng k\u00ea \u0111\u1ec3 xu\u1ea5t m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i ng\u00e0y, ho\u1eb7c trong 5 hay 10 ng\u00e0y tu\u1ef3 v\u00e0o doanh thu nhi\u1ec1u hay \u00edt.<\/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\u00a0kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: Trong th\u00e1ng 4\/2015 doanh nghi\u1ec7p c\u00f3 t\u1ed5ng c\u1ed9ng doanh s\u1ed1 b\u00e1n l\u1ebb l\u00e0 100.000.000 \u0111\u1ed3ng th\u00ec ch\u1ec9 c\u1ea7n xu\u1ea5t m\u1ed9t ho\u00e1 \u0111\u01a1n b\u00e1n l\u1ebb hay ph\u1ea3i t\u00e1ch ra cho t\u1eebng kh\u00e1ch h\u00e0ng? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2 quy \u0111\u1ecbnh c\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5..<\/p>\n","protected":false},"author":7,"featured_media":22746,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"gallery","meta":{"footnotes":""},"tags":[2784],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23714"}],"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=23714"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23714\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22746"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23714"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}