{"id":23863,"date":"2016-08-24T00:29:54","date_gmt":"2016-08-24T00:29:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23863"},"modified":"2016-11-25T10:31:14","modified_gmt":"2016-11-25T10:31:14","slug":"cach-xu-ly-hoa-don-viet-sai-don-gia","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23863","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai \u0111\u01a1n gi\u00e1?"},"content":{"rendered":"<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 1\/2015 \u0111\u01a1n v\u1ecb t\u00f4i c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT sai c\u1ee5 th\u1ec3 nh\u01b0 sau: T\u1ed5ng ti\u1ec1n h\u00e0ng \u0111\u00fang nh\u01b0ng do t\u00ednh gi\u00e1 tr\u01b0\u1edbc thu\u1ebf sai d\u1eabn \u0111\u1ebfn s\u1ed1 ti\u1ec1n thu\u1ebf GTGT c\u0169ng sai, h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c xu\u1ea5t \u0111i v\u00e0 khi k\u00ea khai thu\u1ebf qu\u00fd I\/2015 m\u1edbi ph\u00e1t hi\u1ec7n sai th\u00ec \u0111\u01a1n v\u1ecb nh\u1eadn h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ed3ng \u00fd xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i v\u00ec l\u00fd do \u0111\u01a1n v\u1ecb h\u1ecd \u0111\u00e3 quy\u1ebft to\u00e1n xong c\u00f4ng tr\u00ecnh m\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n xu\u1ea5t sai. V\u1eady t\u00f4i ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n vi\u1ebft sai nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n<div id=\"attachment_23864\" style=\"width: 177px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Hoa-don-sai-don-gia_ketoancentax.jpg\"><img aria-describedby=\"caption-attachment-23864\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-23864\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Hoa-don-sai-don-gia_ketoancentax-150x150.jpg\" alt=\"H\u00f3a \u0111\u01a1n vi\u1ebft sai \u0111\u01a1n gi\u00e1 _ketoancentax\" width=\"167\" height=\"167\" \/><\/a><p id=\"caption-attachment-23864\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">H\u00f3a \u0111\u01a1n vi\u1ebft sai \u0111\u01a1n gi\u00e1 &#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>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 theo \u0110i\u1ec1u 20 <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>quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<strong>\u0110i\u1ec1u 20. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT v\u00e0 \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra theo quy \u0111\u1ecbnh. \u0110\u01a1n v\u1ecb mua h\u00e0ng \u0111\u00e3 nh\u1eadn h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o th\u00ec b\u00ean C\u00f4ng ty b\u1ea1n ph\u00e1t hi\u1ec7n sai s\u00f3t do t\u00ednh gi\u00e1 tr\u01b0\u1edbc thu\u1ebf ghi sai d\u1eabn \u0111\u1ebfn s\u1ed1 ti\u1ec1n thu\u1ebf GTGT c\u0169ng sai. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y hai b\u00ean mua, b\u00e1n l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 n\u1ed9i dung sai s\u00f3t v\u1ec1 gi\u00e1 b\u00e1n, ti\u1ec1n thu\u1ebf GTGT. \u0110\u1ed3ng th\u1eddi, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n, ti\u1ec1n thu\u1ebf GTGT cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026, ng\u00e0y \u2026 theo bi\u00ean b\u1ea3n s\u1ed1\u2026C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh hai b\u00ean k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.<\/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 h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf x\u1eed l\u00fd trong hai tr\u01b0\u1eddng h\u1ee3p l\u00e0 \u0111\u00e3 k\u00ea khai thu\u1ebf v\u00e0 ch\u01b0a k\u00ea khai thu\u1ebf, m\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-hoa-don-viet-sai-ma-so-thue-cua-nguoi-mua-chua-ke-khai-thue\/\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf<\/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>Th\u00e1ng 1\/2015 \u0111\u01a1n v\u1ecb t\u00f4i c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT sai c\u1ee5 th\u1ec3 nh\u01b0 sau: T\u1ed5ng ti\u1ec1n h\u00e0ng \u0111\u00fang nh\u01b0ng do t\u00ednh gi\u00e1 tr\u01b0\u1edbc thu\u1ebf sai d\u1eabn \u0111\u1ebfn s\u1ed1 ti\u1ec1n thu\u1ebf GTGT c\u0169ng sai, h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c xu\u1ea5t \u0111i v\u00e0 khi k\u00ea khai thu\u1ebf qu\u00fd I\/2015 m\u1edbi ph\u00e1t hi\u1ec7n sai th\u00ec \u0111\u01a1n v\u1ecb nh\u1eadn h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ed3ng \u00fd xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i v\u00ec l\u00fd do \u0111\u01a1n v\u1ecb h\u1ecd \u0111\u00e3 quy\u1ebft to\u00e1n xong c\u00f4ng tr\u00ecnh m\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n xu\u1ea5t sai. V\u1eady t\u00f4i ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n vi\u1ebft sai nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":23864,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3261,3260],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23863"}],"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=23863"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23863\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23864"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23863"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}