{"id":23872,"date":"2016-08-21T23:57:23","date_gmt":"2016-08-21T23:57:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23872"},"modified":"2016-11-28T03:20:37","modified_gmt":"2016-11-28T03:20:37","slug":"don-vi-kd-xang-dau-co-phai-xuat-hoa-don-le-trong-ngay","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23872","title":{"rendered":"\u0110\u01a1n v\u1ecb KD x\u0103ng d\u1ea7u c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n l\u1ebb trong ng\u00e0y?"},"content":{"rendered":"<blockquote>\n<div id=\"attachment_12007\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Kho\u1ea3n-chi-ph\u1ee5-c\u1ea5p-ti\u1ec1n-x\u0103ng-xe-ti\u1ec1n-\u0111i\u1ec7n-tho\u1ea1i-\u1edf-m\u1ee9c-n\u00e0o-th\u00ec-kh\u00f4ng-ch\u1ecbu-thu\u1ebf-TNCN-v\u00e0-\u0111\u01b0\u1ee3c-t\u00ednh-v\u00e0o-chi-ph\u00ed-\u0111\u01b0\u1ee3c-tr\u1eeb1.jpg\"><img aria-describedby=\"caption-attachment-12007\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-12007 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Kho\u1ea3n-chi-ph\u1ee5-c\u1ea5p-ti\u1ec1n-x\u0103ng-xe-ti\u1ec1n-\u0111i\u1ec7n-tho\u1ea1i-\u1edf-m\u1ee9c-n\u00e0o-th\u00ec-kh\u00f4ng-ch\u1ecbu-thu\u1ebf-TNCN-v\u00e0-\u0111\u01b0\u1ee3c-t\u00ednh-v\u00e0o-chi-ph\u00ed-\u0111\u01b0\u1ee3c-tr\u1eeb1-300x183.jpg\" alt=\"\u0110\u01a1n v\u1ecb KD x\u0103ng d\u1ea7u c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n l\u1ebb trong ng\u00e0y?\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Kho\u1ea3n-chi-ph\u1ee5-c\u1ea5p-ti\u1ec1n-x\u0103ng-xe-ti\u1ec1n-\u0111i\u1ec7n-tho\u1ea1i-\u1edf-m\u1ee9c-n\u00e0o-th\u00ec-kh\u00f4ng-ch\u1ecbu-thu\u1ebf-TNCN-v\u00e0-\u0111\u01b0\u1ee3c-t\u00ednh-v\u00e0o-chi-ph\u00ed-\u0111\u01b0\u1ee3c-tr\u1eeb1-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Kho\u1ea3n-chi-ph\u1ee5-c\u1ea5p-ti\u1ec1n-x\u0103ng-xe-ti\u1ec1n-\u0111i\u1ec7n-tho\u1ea1i-\u1edf-m\u1ee9c-n\u00e0o-th\u00ec-kh\u00f4ng-ch\u1ecbu-thu\u1ebf-TNCN-v\u00e0-\u0111\u01b0\u1ee3c-t\u00ednh-v\u00e0o-chi-ph\u00ed-\u0111\u01b0\u1ee3c-tr\u1eeb1.jpg 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-12007\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u0110\u01a1n v\u1ecb KD x\u0103ng d\u1ea7u c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n l\u1ebb trong ng\u00e0y?\u00a0<\/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;\">C\u00f4ng ty t\u00f4i l\u00e0 \u0111\u01a1n v\u1ecb kinh doanh x\u0103ng d\u1ea7u. Kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh th\u00ec khi xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT t\u00f4i ph\u1ea3i xu\u1ea5t theo ng\u00e0y n\u00e0o. N\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p b\u00e1n l\u1ebb ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec t\u00f4i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n 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;\">C\u0103n c\u1ee9 theo \u0110i\u1ec3m a, Kho\u1ea3n 2, \u0110i\u1ec1u 16\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c2. C\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201ca) Ti\u00eau th\u1ee9c \u201cNg\u00e0y th\u00e1ng n\u0103m\u201d l\u1eadp h\u00f3a \u0111\u01a1n<\/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 b\u00e1n x\u0103ng d\u1ea7u t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng b\u00e1n l\u1ebb cho ng\u01b0\u1eddi mua th\u01b0\u1eddng xuy\u00ean l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh; cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.\u201d\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 Kho\u1ea3n 7, \u0110i\u1ec1u 3\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a>\u00a0S\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cRi\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u l\u1ea5y ho\u00e1 \u0111\u01a1n, cu\u1ed1i ng\u00e0y \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp chung m\u1ed9t ho\u00e1 \u0111\u01a1n cho t\u1ed5ng doanh thu ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y ho\u00e1 \u0111\u01a1n ph\u00e1t sinh trong ng\u00e0y.\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 \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb x\u0103ng, d\u1ea7u ng\u01b0\u1eddi mua th\u01b0\u1eddng xuy\u00ean l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong tr\u01b0\u1eddng h\u1ee3p b\u00e1n l\u1ebb m\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec cu\u1ed1i ng\u00e0y \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp chung m\u1ed9t h\u00f3a \u0111\u01a1n cho t\u1ed5ng doanh thu ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong ng\u00e0y.<\/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<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng ty t\u00f4i l\u00e0 \u0111\u01a1n v\u1ecb kinh doanh x\u0103ng d\u1ea7u. Kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh th\u00ec khi xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT t\u00f4i ph\u1ea3i xu\u1ea5t theo ng\u00e0y n\u00e0o. N\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p b\u00e1n l\u1ebb ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec t\u00f4i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":12007,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3246,3247],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23872"}],"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=23872"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23872\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12007"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23872"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}