{"id":23961,"date":"2016-12-13T09:24:34","date_gmt":"2016-12-13T09:24:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23961"},"modified":"2016-12-13T09:27:28","modified_gmt":"2016-12-13T09:27:28","slug":"xu-ly-hoa-don-bi-tay-xoa-noi-dung","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23961","title":{"rendered":"X\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a n\u1ed9i dung?"},"content":{"rendered":"
\"X\u1eed<\/a>

X\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a n\u1ed9i dung? – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

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

C\u00f4ng ty c\u00f3 1 h\u00f3a \u0111\u01a1n mua v\u00e0o nh\u01b0ng do vi\u1ebft sai n\u1ed9i dung, trong \u0111\u00f3 s\u1eeda tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00f3ng d\u1ea5u, c\u00f3 k\u00e8m theo bi\u00ean b\u1ea3n th\u00ec h\u00f3a \u0111\u01a1n \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 15, \u0111i\u1ec1u 14, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c15. C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p:<\/em><\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n GTGT s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng ghi thu\u1ebf GTGT (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c d\u00f9ng ho\u00e1 \u0111\u01a1n GTGT ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT);<\/em><\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n;<\/em><\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u n\u00e0y);<\/em><\/span><\/p>\n

–\u00a0<\/em><\/strong>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT gi\u1ea3, h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a, h\u00f3a \u0111\u01a1n kh\u1ed1ng (kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00e8m theo);<\/em><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n ghi gi\u00e1 tr\u1ecb kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua, b\u00e1n ho\u1eb7c trao \u0111\u1ed5i.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o vi\u1ebft sai n\u1ed9i dung nh\u01b0ng s\u1eeda tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00f3ng d\u1ea5u th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/p>\n

V\u1eady c\u00e1ch x\u1eed trong t\u00ecnh hu\u1ed1ng n\u00e0y v\u00e0 c\u00e1c t\u00ecnh hu\u1ed1ng vi\u1ebft sai kh\u00e1c, doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9<\/a><\/span><\/p>\n

C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai<\/a><\/span><\/p>\n

C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua<\/a><\/span><\/p>\n

X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n vi\u1ebft sai thu\u1ebf su\u1ea5t GTGT<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: C\u00f4ng ty c\u00f3 1 h\u00f3a \u0111\u01a1n mua v\u00e0o nh\u01b0ng do vi\u1ebft sai n\u1ed9i dung, trong \u0111\u00f3 s\u1eeda tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00f3ng d\u1ea5u, c\u00f3 k\u00e8m theo bi\u00ean b\u1ea3n th\u00ec h\u00f3a \u0111\u01a1n \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 15, \u0111i\u1ec1u 14, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy..<\/p>\n","protected":false},"author":7,"featured_media":22610,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2984,2789],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23961"}],"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=23961"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23961\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22610"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23961"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}