{"id":23920,"date":"2016-09-09T00:00:48","date_gmt":"2016-09-09T00:00:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23920"},"modified":"2016-11-25T04:45:11","modified_gmt":"2016-11-25T04:45:11","slug":"ho-ca-nhan-kd-duoc-mua-hoa-don-cua-co-quan-thue-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23920","title":{"rendered":"H\u1ed9 c\u00e1 nh\u00e2n KD \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf?"},"content":{"rendered":"

\u00a0\"H\u1ed9<\/a><\/span>C\u00e2<\/span><\/span>u h\u1ecfi:\u00a0<\/span>\u0110\u01a1n v\u1ecb kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh th\u00ec c\u00f3 \u0111\u01b0\u1ee3c mua ho\u00e1 \u0111\u01a1n l\u1ebb t\u1ea1i c\u01a1 quan thu\u1ebf kh\u00f4ng?<\/span><\/span><\/h2>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span>
\n C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2, \u0111i\u1ec1u 13, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh vi\u1ec7c c\u1ea5p h\u00f3a \u0111\u01a1n do chi c\u1ee5c thu\u1ebf \u0111\u1eb7t in nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

H\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng s\u1ed1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n l\u1ebb.<\/em><\/span><\/p>\n

T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, n\u1ebfu \u0111\u01a1n v\u1ecb b\u1ea1n kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb t\u1ea1i c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u0110\u1ec3 mua h\u00f3a \u0111\u01a1n l\u1ebb doanh nghi\u1ec7p c\u1ea7n l\u00e0m h\u1ed3 s\u01a1 \u0111\u1ec3 xin c\u1ea5p, m\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft b\u00e0i vi\u1ebft:<\/span><\/p>\n

M\u1eabu 3.4 \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb<\/a><\/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":"

\u0110\u01a1n v\u1ecb kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh th\u00ec c\u00f3 \u0111\u01b0\u1ee3c mua ho\u00e1 \u0111\u01a1n l\u1ebb t\u1ea1i c\u01a1 quan thu\u1ebf kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":23905,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[543,2694,2961],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23920"}],"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=23920"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23920\/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=23920"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}