{"id":23859,"date":"2016-08-29T06:51:30","date_gmt":"2016-08-29T06:51:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23859"},"modified":"2016-11-25T10:06:55","modified_gmt":"2016-11-25T10:06:55","slug":"the-nao-la-su%cc%89-du%cc%a3ng-bat-ho%cc%a3p-phap-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23859","title":{"rendered":"Th\u1ebf n\u00e0o l\u00e0 s\u01b0\u0309 du\u0323ng b\u00e2\u0301t h\u01a1\u0323p pha\u0301p ho\u0301a \u0111\u01a1n?"},"content":{"rendered":"<div id=\"attachment_9139\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/h\u00f3a-\u0111\u01a1n.jpeg\"><img aria-describedby=\"caption-attachment-9139\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-9139 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/h\u00f3a-\u0111\u01a1n-300x168.jpeg\" alt=\"Th\u1ebf n\u00e0o l\u00e0 s\u01b0\u0309 du\u0323ng b\u00e2\u0301t h\u01a1\u0323p pha\u0301p ho\u0301a \u0111\u01a1n?\" width=\"300\" height=\"168\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/h\u00f3a-\u0111\u01a1n-300x168.jpeg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/h\u00f3a-\u0111\u01a1n.jpeg 456w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-9139\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Th\u1ebf n\u00e0o l\u00e0 s\u01b0\u0309 du\u0323ng b\u00e2\u0301t h\u01a1\u0323p pha\u0301p ho\u0301a \u0111\u01a1n? &#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:\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300o \u0111\u01b0\u01a1\u0323c coi la\u0300 <strong>s\u01b0\u0309 du\u0323ng b\u00e2\u0301t h\u01a1\u0323p pha\u0301p ho\u0301a \u0111\u01a1n<\/strong>?<\/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;\">C\u0103n c\u1ee9 <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> t\u1ea1i \u0110i\u1ec1u 23 quy \u0111\u1ecbnh s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>&#8220;1. S\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n l\u00e0 vi\u1ec7c l\u1eadp kh\u1ed1ng h\u00f3a \u0111\u01a1n; cho ho\u1eb7c b\u00e1n h\u00f3a \u0111\u01a1n ch\u01b0a l\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c l\u1eadp khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf b\u00e1n ho\u1eb7c c\u1ea5p v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y); cho ho\u1eb7c b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c h\u1ea1ch to\u00e1n, khai thu\u1ebf ho\u1eb7c thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch; l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c; l\u1eadp h\u00f3a \u0111\u01a1n sai l\u1ec7ch n\u1ed9i dung gi\u1eefa c\u00e1c li\u00ean; d\u00f9ng h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 ch\u1ee9ng minh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c.<br \/>\n2. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n:<br \/>\n&#8211; H\u00f3a \u0111\u01a1n c\u00f3 n\u1ed9i dung \u0111\u01b0\u1ee3c ghi kh\u00f4ng c\u00f3 th\u1ef1c m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9.<br \/>\n&#8211; S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 b\u00e1n ra, \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra \u0111\u1ec3 gian l\u1eadn thu\u1ebf, \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a nh\u01b0ng kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf.<br \/>\n&#8211; S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, nh\u01b0ng kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf, gian l\u1eadn thu\u1ebf; \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb.<br \/>\n&#8211; H\u00f3a \u0111\u01a1n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c sai l\u1ec7ch c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c gi\u1eefa c\u00e1c li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n.<br \/>\n&#8211; S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f4ng an v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 k\u1ebft lu\u1eadn l\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 <strong>s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n th\u00ec s\u1ebd ch\u1ecbu m\u1ee9c ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o, m\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/phat-hanh-vi-su-dung-hoa-don-bat-hop-phap-su-dung-bat-hop-phap-hoa-don\/\">Ph\u1ea1t h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\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>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300o \u0111\u01b0\u01a1\u0323c coi la\u0300 s\u01b0\u0309 du\u0323ng b\u00e2\u0301t h\u01a1\u0323p pha\u0301p ho\u0301a \u0111\u01a1n? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 23 quy \u0111\u1ecbnh s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p &#8230;<\/p>\n","protected":false},"author":7,"featured_media":9139,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[708,3795],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23859"}],"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=23859"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23859\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/9139"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23859"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}