{"id":23923,"date":"2016-09-16T01:07:14","date_gmt":"2016-09-16T01:07:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23923"},"modified":"2016-10-31T07:07:34","modified_gmt":"2016-10-31T07:07:34","slug":"xu-ly-hoa-don-co-danh-muc-nhieu-hon-so-dong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23923","title":{"rendered":"X\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 danh m\u1ee5c nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng?"},"content":{"rendered":"

C\u00e2u h\u1ecfi:\u00a0<\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a th\u01b0\u1eddng c\u00f3 danh m\u1ee5c nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t h\u00f3a \u0111\u01a1n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

X\u1eed l\u00fd h\u00f3a\u00a0\u0111\u01a1n c\u00f3 danh m\u1ee5c nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng<\/span><\/h2>\n
\"X\u1eed<\/a>

H\u00f3a \u0111\u01a1n k\u00e8m b\u1ea3ng k\u00ea – X\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 danh m\u1ee5c nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng?<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u 19, TT39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n khi danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nhi\u1ec1u h\u01a1n m\u1ed9t d\u00f2ng c\u1ee7a h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u1ebfu danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi b\u00e1n h\u00e0ng c\u00f3 th\u1ec3 l\u1eadp th\u00e0nh nhi\u1ec1u h\u00f3a \u0111\u01a1n ho\u1eb7c l\u1ef1a ch\u1ecdn m\u1ed9t trong hai h\u00ecnh th\u1ee9c sau:<\/em><\/span><\/p>\n

1. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng ghi li\u00ean ti\u1ebfp nhi\u1ec1u s\u1ed1 h\u00f3a \u0111\u01a1n. D\u00f2ng ghi h\u00e0ng h\u00f3a cu\u1ed1i c\u00f9ng c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc ghi c\u1ee5m t\u1eeb \u201cti\u1ebfp s\u1ed1 sau\u201d v\u00e0 d\u00f2ng ghi h\u00e0ng h\u00f3a \u0111\u1ea7u s\u1ed1 h\u00f3a \u0111\u01a1n sau ghi c\u1ee5m t\u1eeb \u201cti\u1ebfp s\u1ed1 tr\u01b0\u1edbc\u201d. C\u00e1c h\u00f3a \u0111\u01a1n li\u1ec7t k\u00ea \u0111\u1ee7 c\u00e1c m\u1eb7t h\u00e0ng theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u1ebfn h\u00f3a \u0111\u01a1n kh\u00e1c. Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, th\u00f4ng tin ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c ghi \u0111\u1ea7y \u0111\u1ee7 \u1edf s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ti\u00ean. Ch\u1eef k\u00fd v\u00e0 d\u1ea5u ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3), ch\u1eef k\u00fd ng\u01b0\u1eddi mua, gi\u00e1 thanh to\u00e1n, ph\u1ee5 thu, ph\u00ed thu th\u00eam, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ghi trong h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng v\u00e0 g\u1ea1ch ch\u00e9o ph\u1ea7n c\u00f2n tr\u1ed1ng (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, vi\u1ec7c l\u1eadp v\u00e0 in h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp t\u1eeb ph\u1ea7n m\u1ec1m v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t trang h\u00f3a \u0111\u01a1n, C\u1ee5c thu\u1ebf xem x\u00e9t t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ec3 ch\u1ea5p thu\u1eadn cho c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nhi\u1ec1u h\u01a1n m\u1ed9t trang n\u1ebfu tr\u00ean ph\u1ea7n \u0111\u1ea7u c\u1ee7a trang sau c\u1ee7a h\u00f3a \u0111\u01a1n c\u00f3 hi\u1ec3n th\u1ecb: c\u00f9ng s\u1ed1 h\u00f3a \u0111\u01a1n nh\u01b0 c\u1ee7a trang \u0111\u1ea7u (do h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh c\u1ea5p t\u1ef1 \u0111\u1ed9ng); c\u00f9ng t\u00ean, \u0111\u1ecba ch\u1ec9, MST c\u1ee7a ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n nh\u01b0 trang \u0111\u1ea7u; c\u00f9ng m\u1eabu v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n nh\u01b0 trang \u0111\u1ea7u; k\u00e8m theo ghi ch\u00fa b\u1eb1ng ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u \u201ctiep theo trang truoc \u2013 trang X\/Y\u201d (trong \u0111\u00f3 X l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 trang v\u00e0 Y l\u00e0 t\u1ed5ng s\u1ed1 trang c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00f3).\u201d<\/em><\/span><\/p>\n

2. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n k\u00e8m theo h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

a) N\u1ed9i dung ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/em><\/span><\/p>\n

H\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo b\u1ea3ng k\u00ea s\u1ed1…, ng\u00e0y…, th\u00e1ng…. n\u0103m…\u201d. M\u1ee5c \u201ct\u00ean h\u00e0ng\u201d tr\u00ean h\u00f3a \u0111\u01a1n ch\u1ec9 ghi t\u00ean g\u1ecdi chung c\u1ee7a m\u1eb7t h\u00e0ng.<\/em><\/span><\/p>\n

C\u00e1c ti\u00eau th\u1ee9c kh\u00e1c ghi tr\u00ean h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

b) N\u1ed9i dung tr\u00ean b\u1ea3ng k\u00ea<\/em><\/span><\/p>\n

B\u1ea3ng k\u00ea do ng\u01b0\u1eddi b\u00e1n h\u00e0ng t\u1ef1 thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m, m\u1eabu m\u00e3, ch\u1ee7ng lo\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung ch\u00ednh nh\u01b0 sau:<\/em><\/span><\/p>\n

+ T\u00ean ng\u01b0\u1eddi b\u00e1n h\u00e0ng, \u0111\u1ecba ch\u1ec9 li\u00ean l\u1ea1c, m\u00e3 s\u1ed1 thu\u1ebf<\/em><\/span><\/p>\n

+ T\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n h\u00e0ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec b\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d, \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n (ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/em><\/span><\/p>\n

B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo h\u00f3a \u0111\u01a1n s\u1ed1… Ng\u00e0y… th\u00e1ng…. n\u0103m\u201d v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng nh\u01b0 tr\u00ean h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng k\u00ea c\u00f3 h\u01a1n m\u1ed9t (01) trang th\u00ec c\u00e1c b\u1ea3ng k\u00ea ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 trang li\u00ean t\u1ee5c v\u00e0 ph\u1ea3i \u0111\u00f3ng d\u1ea5u gi\u00e1p lai. Tr\u00ean b\u1ea3ng k\u00ea cu\u1ed1i c\u00f9ng ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng nh\u01b0 tr\u00ean h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

S\u1ed1 b\u1ea3ng k\u00ea ph\u00e1t h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 li\u00ean h\u00f3a \u0111\u01a1n. B\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n thi\u1ebft.<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n h\u00e0ng v\u00e0 ng\u01b0\u1eddi mua h\u00e0ng th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd v\u00e0 l\u01b0u gi\u1eef b\u1ea3ng k\u00ea k\u00e8m theo h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

B\u1ea1n c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

V\u1eady c\u00f2n ng\u01b0\u1eddi mua h\u00e0ng th\u00ec d\u00f9ng m\u1eabu b\u1ea3ng k\u00ea n\u00e0o, m\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft b\u00e0i vi\u1ebft:\u00a0M\u1eabu B\u1ea3ng k\u00ea mua h\u00e0ng M\u1eabu s\u1ed1 06 – VT theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi:\u00a0 C\u00f4ng ty t\u00f4i xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a th\u01b0\u1eddng c\u00f3 danh m\u1ee5c nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t h\u00f3a \u0111\u01a1n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o? Tr\u1ea3 l\u1eddi: X\u1eed l\u00fd h\u00f3a\u00a0\u0111\u01a1n c\u00f3 danh m\u1ee5c nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u 19, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n khi danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch..<\/p>\n","protected":false},"author":7,"featured_media":23924,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2962,2963,2964],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23923"}],"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=23923"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23923\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23924"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23923"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}