{"id":23968,"date":"2016-09-15T00:00:57","date_gmt":"2016-09-15T00:00:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23968"},"modified":"2016-11-25T03:14:07","modified_gmt":"2016-11-25T03:14:07","slug":"co-phai-xuat-hoa-don-hang-tra-lai-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23968","title":{"rendered":"C\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng tr\u1ea3 l\u1ea1i kh\u00f4ng?"},"content":{"rendered":"

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

N\u1ebfu ng\u01b0\u1eddi mua \u0111\u00e3 mua h\u00e0ng sau \u0111\u00f3 tr\u1ea3 l\u1ea1i h\u00e0ng nh\u01b0ng ch\u01b0a k\u00ea khai thu\u1ebf th\u00ec ng\u01b0\u1eddi mua khi tr\u1ea3 l\u1ea1i h\u00e0ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n cho h\u00e0ng tr\u1ea3 l\u1ea1i hay kh\u00f4ng? N\u1ebfu c\u00f3 th\u00ec vi\u1ebft nh\u01b0 th\u1ebf n\u00e0o? Thu\u1ebf su\u1ea5t ra sao? V\u00e0 k\u00ea khai nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n n\u00e0y?<\/span><\/span><\/p>\n

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

\"H\u00f3a<\/a>

<\/span> H\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2.8, ph\u1ee5 l\u1ee5c 4, TT 39\/2014\/TT-BTC<\/a>:<\/span><\/span><\/p>\n

\u201cT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, c\u01a1 s\u1edf ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ti\u1ec1n thu\u1ebf GTGT (n\u1ebfu c\u00f3).<\/span><\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, b\u00ean mua v\u00e0 b\u00ean b\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 lo\u1ea1i h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng tr\u1ea3 l\u1ea1i theo gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT theo h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (s\u1ed1 k\u00fd hi\u1ec7u, ng\u00e0y, th\u00e1ng c\u1ee7a h\u00f3a \u0111\u01a1n), l\u00fd do tr\u1ea3 h\u00e0ng v\u00e0 b\u00ean b\u00e1n thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.\u201d<\/span><\/em><\/span><\/p>\n

\u00a0Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng nh\u01b0ng sau \u0111\u00f3, ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a th\u00ec khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng\u2026.<\/span><\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p hai b\u00ean \u0111\u00e3 k\u00ea khai thu\u1ebf<\/span><\/h2>\n

\u00a0– V\u1ec1 thu\u1ebf su\u1ea5t: Thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u01a1n v\u1ecb c\u0103n c\u1ee9 v\u00e0o lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 ng\u01b0\u1eddi b\u00e1n cung \u1ee9ng, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 219\/2013\/TT-BTC.<\/span><\/span><\/p>\n

– C\u00e1ch k\u00ea khai:<\/span><\/span><\/p>\n

+ B\u00ean mua:\u00a0 Th\u1ef1c hi\u1ec7n k\u00ea khai gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi H\u0110 \u00a0xu\u1ea5t tr\u1ea3 l\u1ea1i h\u00e0ng ( ghi v\u00e0o ch\u1ec9 ti\u00eau 37 tr\u00ean t\u1edd khai 01\/GTGT)<\/span><\/span><\/p>\n

+ B\u00ean b\u00e1n: Th\u1ef1c hi\u1ec7n k\u00ea khai gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi H\u0110 xu\u1ea5t tr\u1ea3 l\u1ea1i h\u00e0ng\u00a0( ghi v\u00e0o ch\u1ec9 ti\u00eau 38 tr\u00ean t\u1edd khai 01\/GTGT)<\/span><\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p hai b\u00ean ch\u01b0a k\u00ea khai thu\u1ebf<\/span><\/h2>\n

2.1 Hai b\u00ean l\u00e0m th\u1ee7 t\u1ee5c giao tr\u1ea3 h\u00e0ng, l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u00e3 xu\u1ea5t, n\u1ebfu ch\u01b0a c\u00f3 thanh to\u00e1n ti\u1ec1n h\u00e0ng<\/span><\/p>\n

2.2 Hai b\u00ean l\u00e0m th\u1ee7 t\u1ee5c giao tr\u1ea3 h\u00e0ng, l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u00e3 xu\u1ea5t,\u00a0v\u00e0 chuy\u1ec3n tr\u1ea3 ti\u1ec1n h\u00e0ng n\u1ebfu \u0111\u00e3 c\u00f3 thanh to\u00e1n<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/span><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb gi\u1ea3m gi\u00e1 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham gia nh\u1eefng\u00a0kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

N\u1ebfu ng\u01b0\u1eddi mua \u0111\u00e3 mua h\u00e0ng sau \u0111\u00f3 tr\u1ea3 l\u1ea1i h\u00e0ng nh\u01b0ng ch\u01b0a k\u00ea khai thu\u1ebf th\u00ec ng\u01b0\u1eddi mua khi tr\u1ea3 l\u1ea1i h\u00e0ng c\u00f3 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n cho h\u00e0ng tr\u1ea3 l\u1ea1i hay kh\u00f4ng? N\u1ebfu c\u00f3 th\u00ec vi\u1ebft nh\u01b0 th\u1ebf n\u00e0o? Thu\u1ebf su\u1ea5t ra sao? V\u00e0 k\u00ea khai nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n n\u00e0y?<\/p>\n","protected":false},"author":7,"featured_media":23969,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2945,2989,2990],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23968"}],"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=23968"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23968\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23969"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23968"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}