{"id":23943,"date":"2016-09-08T02:20:40","date_gmt":"2016-09-08T02:20:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23943"},"modified":"2016-11-25T05:06:19","modified_gmt":"2016-11-25T05:06:19","slug":"mat-hoa-don-lien-2-co-duoc-khau-tru-thue-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23943","title":{"rendered":"M\u1ea5t h\u00f3a \u0111\u01a1n li\u00ean 2 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng?"},"content":{"rendered":"

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

Em l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n li\u00ean 2. D\u00f9ng b\u1ea3n ph\u00f4 t\u00f4 ho\u00e1 \u0111\u01a1n li\u00ean 1 c\u00f9ng t\u1edd khai v\u00e0 b\u1ea3ng k\u00ea b\u00e1n ra th\u00ec ho\u00e1 \u0111\u01a1n ph\u00f4 t\u00f4 li\u00ean 1 c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00f4ng ty kh\u00f4ng?<\/span><\/p>\n

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

\"mat<\/a>

M\u1ea5t h\u00f3a \u0111\u01a1n li\u00ean 2<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2, \u0111i\u1ec1u 24, Th\u00f4ng t\u01b0 \u00a039\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u1ecb ch\u00e1y, h\u1ecfng, m\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

\u201c2. Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n b\u1ea3n g\u1ed1c \u0111\u00e3 l\u1eadp th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng khai, n\u1ed9p thu\u1ebf trong th\u00e1ng n\u00e0o, k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n), \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) tr\u00ean bi\u00ean b\u1ea3n v\u00e0 ng\u01b0\u1eddi b\u00e1n sao ch\u1ee5p li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n sao h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea3n sao c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi b\u00e1n k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, khi b\u1ecb m\u1ea5t li\u00ean 2, b\u1ea1n s\u1eed d\u1ee5ng b\u1ea3n sao li\u00ean 1 c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u c\u1ee7a b\u00ean b\u00e1n\u00a0 v\u00e0 bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n, \u0111\u1ed3ng th\u1eddi ph\u1ea3i n\u1ed9p th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf, \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p l\u00e0m m\u1ea5t, h\u1ecfng h\u00f3a \u0111\u01a1n n\u00e0y, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft:\u00a0C\u00e1ch x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Em l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n li\u00ean 2. D\u00f9ng b\u1ea3n ph\u00f4 t\u00f4 ho\u00e1 \u0111\u01a1n li\u00ean 1 c\u00f9ng t\u1edd khai v\u00e0 b\u1ea3ng k\u00ea b\u00e1n ra th\u00ec ho\u00e1 \u0111\u01a1n ph\u00f4 t\u00f4 li\u00ean 1 c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00f4ng ty kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":23944,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2608,2968,2975,2976],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23943"}],"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=23943"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23943\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23944"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23943"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}