{"id":23957,"date":"2016-09-01T00:00:51","date_gmt":"2016-09-01T00:00:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23957"},"modified":"2016-11-25T09:32:43","modified_gmt":"2016-11-25T09:32:43","slug":"cach-xuat-hoa-don-cong-trinh-xay-dung","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23957","title":{"rendered":"C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT khi c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu b\u00e0n giao. Nh\u01b0ng nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 khi nh\u1eadn h\u00f3a \u0111\u01a1n l\u00e0 nh\u1eadn theo s\u1ed1 ti\u1ec1n h\u1ecd duy\u1ec7t \u00a0thanh to\u00e1n cho t\u1ed5ng C\u00f4ng ty. N\u1ebfu c\u00f4ng ty xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1eb1ng gi\u00e1 tr\u1ecb nghi\u1ec7m thu th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng nh\u1eadn h\u00f3a \u0111\u01a1n, c\u00f4ng ty ph\u1ea3i l\u01b0u t\u1ea1i cu\u1ed1ng. Sang n\u0103m sau th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u1ea1i y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u01b0u t\u1ea1i cu\u1ed1ng n\u0103m tr\u01b0\u1edbc nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

\"hoa<\/a>

C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2, \u0110i\u1ec3m a quy \u0111\u1ecbnh c\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

“Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty xu\u1ea5t h\u00f3a \u0111\u01a1n theo kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu v\u00e0 gi\u00e1 tr\u1ecb h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng b\u00e0n giao l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh. C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c xu\u1ea5t l\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c thay th\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh c\u00f4ng ty \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n thanh to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh nh\u01b0ng khi duy\u1ec7t quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh XDCB c\u00f3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng ph\u1ea3i thanh to\u00e1n th\u00ec c\u00f4ng ty l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ph\u1ea3i thanh to\u00e1n.<\/span><\/p>\n

V\u1eady l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng ty t\u00f4i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT khi c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu b\u00e0n giao. Nh\u01b0ng nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 khi nh\u1eadn h\u00f3a \u0111\u01a1n l\u00e0 nh\u1eadn theo s\u1ed1 ti\u1ec1n h\u1ecd duy\u1ec7t thanh to\u00e1n cho t\u1ed5ng C\u00f4ng ty. N\u1ebfu c\u00f4ng ty xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1eb1ng gi\u00e1 tr\u1ecb nghi\u1ec7m thu th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng nh\u1eadn h\u00f3a \u0111\u01a1n, c\u00f4ng ty ph\u1ea3i l\u01b0u t\u1ea1i cu\u1ed1ng. Sang n\u0103m sau th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u1ea1i y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u01b0u t\u1ea1i cu\u1ed1ng n\u0103m tr\u01b0\u1edbc nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":23958,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2983,2982],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23957"}],"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=23957"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23957\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23958"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23957"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}