{"id":23937,"date":"2016-12-16T02:18:48","date_gmt":"2016-12-16T02:18:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23937"},"modified":"2016-12-16T02:19:49","modified_gmt":"2016-12-16T02:19:49","slug":"thoi-han-nop-bao-cao-tinh-hinh-su-dung-hoa-don-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23937","title":{"rendered":"Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n"},"content":{"rendered":"

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

Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh l\u00e0 khi n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 27, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\"bao<\/a>

<\/span> VD: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd 3<\/span><\/p><\/div>\n

\u201cH\u00e0ng qu\u00fd, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n) c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4; qu\u00fd II n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/10 v\u00e0 qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau (m\u1eabu s\u1ed1 3.9 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u1ea1i B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (=0).\u201d<\/em><\/span><\/p>\n

\u201cTh\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo. Vi\u1ec7c n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong th\u1eddi gian 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y chuy\u1ec3n sang di\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf. H\u1ebft th\u1eddi h\u1ea1n tr\u00ean, c\u01a1 quan thu\u1ebf ki\u1ec3m tra vi\u1ec7c b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 t\u00ecnh h\u00ecnh k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ec3 th\u00f4ng b\u00e1o doanh nghi\u1ec7p chuy\u1ec3n sang B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd,\u00a0h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t<\/u><\/strong>\u00a0nh\u01b0 sau:<\/span><\/p>\n

 <\/p>\n\n\n\n\n
\n

Q\u00fay I<\/span><\/p>\n<\/td>\n

Q\u00fay II<\/span><\/td>\nQ\u00fay III<\/span><\/td>\nQ\u00fay IV<\/span><\/td>\n<\/tr>\n
30\/4<\/span><\/td>\n30\/7<\/span><\/td>\n30\/10<\/span><\/td>\n30\/01 n\u0103m sau<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng, h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo<\/span><\/p>\n

N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec m\u1ee9c x\u1eed ph\u1ea1t ra sao, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 m\u1ee9c ph\u1ea1t khi n\u1ed9p ch\u1eadm, sai b\u00e1o c\u00e1o<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n M\u1eabu BC26-A tr\u00ean HTKK<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh l\u00e0 khi n\u00e0o? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 27, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 sau: \u201cH\u00e0ng qu\u00fd, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (tr\u1eeb..<\/p>\n","protected":false},"author":7,"featured_media":23938,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2970,2971],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23937"}],"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=23937"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23937\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23938"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23937"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}