{"id":23949,"date":"2016-09-08T02:15:48","date_gmt":"2016-09-08T02:15:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23949"},"modified":"2016-11-25T06:38:20","modified_gmt":"2016-11-25T06:38:20","slug":"xu-ly-hoa-don-viet-sai-tong-so-tien","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23949","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u1ed5ng s\u1ed1 ti\u1ec1n"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi:\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00e1ng 10\/2015 t\u00f4i c\u00f3 vi\u1ebft m\u1ed9t h\u00f3a \u0111\u01a1n GTGT s\u1ed1 0000123, k\u00fd hi\u1ec7u AA\/15P cho c\u00f4ng ty A. Do nh\u1ea7m l\u1eabn t\u00f4i \u0111\u00e3 vi\u1ebft t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a (10 chi\u1ebfc m\u00e1y t\u00ednh) l\u00e0 70 tri\u1ec7u \u0111\u1ed3ng (trong khi gi\u00e1 tr\u1ecb \u0111\u00fang l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng). B\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u00e3 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00f3a \u0111\u01a1n n\u00e0y. H\u1ecfi b\u00e2y gi\u1edd t\u00f4i c\u00f3 th\u1ec3 l\u00e0m bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n tr\u00ean hay 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<div id=\"attachment_23950\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/C\u00e1ch-x\u1eed-l\u00fd-h\u00f3a-\u0111\u01a1n-vi\u1ebft-sai-s\u1ed1-ti\u1ec1n_-ke-toan-thue-centax.png\"><img aria-describedby=\"caption-attachment-23950\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-23950 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/C\u00e1ch-x\u1eed-l\u00fd-h\u00f3a-\u0111\u01a1n-vi\u1ebft-sai-s\u1ed1-ti\u1ec1n_-ke-toan-thue-centax-300x162.png\" alt=\"C\u00e1ch-x\u1eed-l\u00fd-h\u00f3a-\u0111\u01a1n-vi\u1ebft-sai-s\u1ed1-ti\u1ec1n_ ke toan thue centax\" width=\"300\" height=\"162\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/C\u00e1ch-x\u1eed-l\u00fd-h\u00f3a-\u0111\u01a1n-vi\u1ebft-sai-s\u1ed1-ti\u1ec1n_-ke-toan-thue-centax-300x162.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/C\u00e1ch-x\u1eed-l\u00fd-h\u00f3a-\u0111\u01a1n-vi\u1ebft-sai-s\u1ed1-ti\u1ec1n_-ke-toan-thue-centax.png 450w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-23950\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n sai s\u1ed1 ti\u1ec1n<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u 20, <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-392014tt-btc-huong-dan-512010nd-cp-042014nd-cp-hoa-don-ban-hang-hoa-dich-vu\/\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c\u00a03. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u00e1m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).\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, trong tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 c\u1ea3 hai b\u00ean \u0111\u00e3 k\u00ea khai thu\u1ebf, b\u1ea1n c\u1ea7n:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t (H\u0110 ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, s\u1ed1 t\u1ec1n, thu\u1ebf\u2026) cho h\u00f3a \u0111\u01a1n s\u1ed1, k\u00fd hi\u1ec7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u00ed d\u1ee5: Ng\u00e0y 28\/12\/2015, b\u1ea1n ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 ti\u1ebfn h\u00e0nh l\u1eadp H\u0110 s\u1ed1 0000366, k\u00fd hi\u1ec7u AA\/15P \u0111i\u1ec1u ch\u1ec9nh v\u1edbi v\u1edbi n\u1ed9i dung nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u00e1ch k\u00ea khai: Hai b\u00ean b\u00e1n v\u00e0 mua s\u1ebd k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u1edf k\u1ef3 th\u00e1ng 12\/2015.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>** Ch\u00fa \u00fd: \u0110\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m n\u00ean c\u00e1c b\u1ea1n ph\u1ea3i k\u00ea \u00e2m<\/em><\/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 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i chi ti\u1ebft b\u00e0i vi\u1ebft:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-dieu-chinh-hoa-don-da-lap\/\">H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Th\u00e1ng 10\/2015 t\u00f4i c\u00f3 vi\u1ebft m\u1ed9t h\u00f3a \u0111\u01a1n GTGT s\u1ed1 0000123, k\u00fd hi\u1ec7u AA\/15P cho c\u00f4ng ty A. Do nh\u1ea7m l\u1eabn t\u00f4i \u0111\u00e3 vi\u1ebft t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a (10 chi\u1ebfc m\u00e1y t\u00ednh) l\u00e0 70 tri\u1ec7u \u0111\u1ed3ng (trong khi gi\u00e1 tr\u1ecb \u0111\u00fang l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng). B\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u00e3 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00f3a \u0111\u01a1n n\u00e0y. H\u1ecfi b\u00e2y gi\u1edd t\u00f4i c\u00f3 th\u1ec3 l\u00e0m bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n tr\u00ean hay kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":23950,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2978,2977],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23949"}],"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=23949"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23949\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23950"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23949"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}