{"id":23823,"date":"2016-08-28T00:00:17","date_gmt":"2016-08-28T00:00:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23823"},"modified":"2016-11-25T10:10:53","modified_gmt":"2016-11-25T10:10:53","slug":"ho-kinh-doanh-co-xuat-duoc-hoa-don-tra-lai-hang-cho-doanh-nghiep-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23823","title":{"rendered":"H\u1ed9 kinh doanh c\u00f3 xu\u1ea5t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho doanh nghi\u1ec7p kh\u00f4ng?"},"content":{"rendered":"<div id=\"attachment_23905\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/H\u1ed9-kinh-doanh-c\u00f3-xu\u1ea5t-\u0111\u01b0\u1ee3c-h\u00f3a-\u0111\u01a1n-tr\u1ea3-l\u1ea1i-h\u00e0ng-cho-doanh-nghi\u1ec7p-kh\u00f4ng.jpg\"><img aria-describedby=\"caption-attachment-23905\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-23905 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/H\u1ed9-kinh-doanh-c\u00f3-xu\u1ea5t-\u0111\u01b0\u1ee3c-h\u00f3a-\u0111\u01a1n-tr\u1ea3-l\u1ea1i-h\u00e0ng-cho-doanh-nghi\u1ec7p-kh\u00f4ng-300x208.jpg\" alt=\"H\u1ed9 kinh doanh c\u00f3 xu\u1ea5t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho doanh nghi\u1ec7p kh\u00f4ng?\" width=\"300\" height=\"208\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/H\u1ed9-kinh-doanh-c\u00f3-xu\u1ea5t-\u0111\u01b0\u1ee3c-h\u00f3a-\u0111\u01a1n-tr\u1ea3-l\u1ea1i-h\u00e0ng-cho-doanh-nghi\u1ec7p-kh\u00f4ng-300x208.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/H\u1ed9-kinh-doanh-c\u00f3-xu\u1ea5t-\u0111\u01b0\u1ee3c-h\u00f3a-\u0111\u01a1n-tr\u1ea3-l\u1ea1i-h\u00e0ng-cho-doanh-nghi\u1ec7p-kh\u00f4ng.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-23905\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">H\u1ed9 kinh doanh c\u00f3 xu\u1ea5t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho doanh nghi\u1ec7p kh\u00f4ng? &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00e1ng 10\/2015 doanh nghi\u1ec7p b\u00e1n h\u00e0ng cho 1 h\u1ed9 kinh doanh, \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT. Th\u00e1ng 12\/2015 h\u1ed9 kinh doanh tr\u1ea3 l\u1ea1i h\u00e0ng, v\u1eady xin h\u1ecfi h\u1ed9 kinh doanh c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng cho doanh nghi\u1ec7p kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo M\u1ee5c 2.8, Kho\u1ea3n 2, Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo T<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-392014tt-btc-huong-dan-512010nd-cp-042014nd-cp-hoa-don-ban-hang-hoa-dich-vu\/\">h\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> v\u1ec1 h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh c\u1ee5 th\u1ec3:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c2.8. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, c\u01a1 s\u1edf ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ti\u1ec1n thu\u1ebf GTGT (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, b\u00ean mua v\u00e0 b\u00ean b\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 lo\u1ea1i h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng tr\u1ea3 l\u1ea1i theo gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT theo h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (s\u1ed1 k\u00fd hi\u1ec7u, ng\u00e0y, th\u00e1ng c\u1ee7a h\u00f3a \u0111\u01a1n), l\u00fd do tr\u1ea3 h\u00e0ng v\u00e0 b\u00ean b\u00e1n thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, khi doanh nghi\u1ec7p xu\u1ea5t h\u00e0ng cho m\u1ed9t h\u1ed9 kinh doanh, \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT nh\u01b0ng b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a th\u00ec h\u1ed9 kinh doanh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 gi\u00e1 v\u1ed1n, ti\u1ec1n thu\u1ebf v\u00e0 nguy\u00ean nh\u00e2n tr\u1ea3 l\u1ea1i h\u00e0ng cho doanh nghi\u1ec7p. Trong tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a 2 b\u00ean ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 lo\u1ea1i h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng tr\u1ea3 l\u1ea1i theo ng\u01b0\u1eddi mua,\u00a0thu\u1ebf GTGT v\u00e0 l\u00fd do tr\u1ea3 l\u1ea1i h\u00e0ng cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\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\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/chi-tiet-cac-khoa-hoc-va-bang-gia-ke-toan-centax\/\" target=\"_blank\">kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/strong><code><br \/>\n<\/code><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi Th\u00e1ng 10\/2015 doanh nghi\u1ec7p b\u00e1n h\u00e0ng cho 1 h\u1ed9 kinh doanh, \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT. Th\u00e1ng 12\/2015 h\u1ed9 kinh doanh tr\u1ea3 l\u1ea1i h\u00e0ng, v\u1eady xin h\u1ecfi h\u1ed9 kinh doanh c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng cho doanh nghi\u1ec7p kh\u00f4ng? Tr\u1ea3 l\u1eddi: Theo M\u1ee5c 2.8, Kho\u1ea3n 2, Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh..<\/p>\n","protected":false},"author":7,"featured_media":23905,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2950,2945,2948,2949],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23823"}],"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=23823"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23823\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23905"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23823"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}