{"id":23857,"date":"2016-08-26T00:00:59","date_gmt":"2016-08-26T00:00:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23857"},"modified":"2016-11-25T10:22:34","modified_gmt":"2016-11-25T10:22:34","slug":"tren-hoa-don-gtgt-co-bat-buoc-ghi-ho-ten-nguoi-mua-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23857","title":{"rendered":"Tr\u00ean h\u00f3a \u0111\u01a1n GTGT c\u00f3 b\u1eaft bu\u1ed9c ghi h\u1ecd t\u00ean ng\u01b0\u1eddi mua ?"},"content":{"rendered":"

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

\"Tr\u00ean<\/a>

Tr\u00ean h\u00f3a \u0111\u01a1n GTGT c\u00f3 b\u1eaft bu\u1ed9c ghi h\u1ecd t\u00ean ng\u01b0\u1eddi mua ? – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

Tr\u00ean h\u00f3a \u0111\u01a1n GTGT n\u1ed9i dung h\u1ecd t\u00ean ng\u01b0\u1eddi mua h\u00e0ng c\u00f3 th\u1ec3 \u0111\u1ec3 tr\u1ed1ng ho\u1eb7c vi\u1ebft lu\u00f4n t\u00ean th\u00f4ng tin \u0111\u01a1n v\u1ecb th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng? Hay b\u1eaft bu\u1ed9c ph\u1ea3i ghi t\u00ean \u0111\u1ea7y \u0111\u1ee7 m\u1edbi \u0111\u01b0\u1ee3c coi l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7.\u00a0<\/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<\/a> t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 1 quy \u0111\u1ecbnh n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/span>
\n<\/span>“a) T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n.<\/span><\/em>
\nb) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n.<\/span><\/em>
\nc) T\u00ean li\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/em>
\nd) S\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n.<\/span><\/em>
\n\u0111) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n;<\/span><\/em>
\ne) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua;<\/span><\/em>
\ng) T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.<\/span><\/em>
\nh) Ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean, d\u1ea5u ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3) v\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/em>
\ni) T\u00ean t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n.<\/span><\/em>
\nk) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t.”<\/span><\/em><\/span><\/i><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec ch\u1ec9 ti\u00eau h\u1ecd t\u00ean ng\u01b0\u1eddi mua h\u00e0ng l\u00e0 ch\u1ec9 ti\u00eau kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i ghi. Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n cho c\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p th\u00ec ghi t\u00ean ng\u01b0\u1eddi mua v\u00e0 t\u00ean \u0111\u01a1n v\u1ecb, ng\u01b0\u1eddi mua h\u00e0ng ph\u1ea3i k\u00fd t\u00ean v\u00e0o b\u00ean mua h\u00e0ng tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai t\u00ean ng\u01b0\u1eddi mua ho\u1eb7c \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua th\u00ec c\u00e1ch x\u1eed l\u00fd m\u1eddi b\u1ea1n xem th\u00eam t\u1ea1i \u0111\u00e2y:\u00a0X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9<\/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\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":"

Tr\u00ean h\u00f3a \u0111\u01a1n GTGT n\u1ed9i dung h\u1ecd t\u00ean ng\u01b0\u1eddi mua h\u00e0ng c\u00f3 th\u1ec3 \u0111\u1ec3 tr\u1ed1ng ho\u1eb7c vi\u1ebft lu\u00f4n t\u00ean th\u00f4ng tin \u0111\u01a1n v\u1ecb th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng? Hay b\u1eaft bu\u1ed9c ph\u1ea3i ghi t\u00ean \u0111\u1ea7y \u0111\u1ee7 m\u1edbi \u0111\u01b0\u1ee3c coi l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7.<\/p>\n","protected":false},"author":7,"featured_media":16009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3796,3797],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23857"}],"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=23857"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23857\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16009"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23857"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}