{"id":24014,"date":"2016-09-04T00:00:05","date_gmt":"2016-09-04T00:00:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24014"},"modified":"2016-11-25T09:13:00","modified_gmt":"2016-11-25T09:13:00","slug":"xu-ly-hoa-don-khai-sot","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24014","title":{"rendered":"X\u1eed l\u00fd h\u00f3a \u0111\u01a1n khai s\u00f3t, h\u00f3a \u0111\u01a1n xu\u1ea5t nh\u1ea7m"},"content":{"rendered":"

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

\"nhung-noi-dung-khong-bat-buoc-tren-hoa-don1\"<\/a>

X\u1eed l\u00fd h\u00f3a \u0111\u01a1n khai s\u00f3t, h\u00f3a \u0111\u01a1n xu\u1ea5t nh\u1ea7m – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

Em khai s\u00f3t m\u1ed9t ho\u00e1 \u0111\u01a1n mua v\u00e0o th\u00e1ng 10\/2015, v\u1eady em c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung v\u00e0o t\u1edd khai thu\u1ebf th\u00e1ng 12\/2015 kh\u00f4ng?<\/span><\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 8 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/span><\/p>\n

“8. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho.<\/span><\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.”<\/span><\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o c\u00f4ng ty b\u1ea1n khai s\u00f3t th\u00ec c\u00f4ng ty b\u1ea1n \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thanh tra thu\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/span><\/p>\n

V\u1eady c\u00e1ch khai b\u1ed5 sung nh\u01b0 th\u1ebf n\u00e0o? m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:<\/span><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/span><\/p>\n

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

Xu\u1ea5t nh\u1ea7m h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 x\u00e9 m\u1ed9t li\u00ean nh\u01b0ng ch\u01b0a giao cho ng\u01b0\u1eddi mua th\u00ec c\u00f3 c\u1ea7n l\u00e0m bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/span><\/span><\/p>\n

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

C\u0103n c\u1ee9 kho\u1ea3n 1, \u0111i\u1ec1u 20, Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp:<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u 20. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/span><\/em><\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n ch\u01b0a giao cho ng\u01b0\u1eddi mua, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n l\u1eadp sai, ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai.\u201d<\/span><\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a giao cho ng\u01b0\u1eddi mua, b\u1ea1n ti\u1ebfn h\u00e0nh g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Sau \u0111\u00f3 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi \u0111\u00fang n\u1ed9i dung theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n:\u00a0C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a>\u00a0<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Em khai s\u00f3t m\u1ed9t ho\u00e1 \u0111\u01a1n mua v\u00e0o th\u00e1ng 10\/2015, v\u1eady em c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung v\u00e0o t\u1edd khai thu\u1ebf th\u00e1ng 12\/2015 kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":7886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3014,3015],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24014"}],"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=24014"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24014\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7886"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24014"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}