{"id":24026,"date":"2016-09-15T00:00:58","date_gmt":"2016-09-15T00:00:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24026"},"modified":"2016-11-25T03:11:55","modified_gmt":"2016-11-25T03:11:55","slug":"thuong-cho-khach-hang-co-phai-xuat-hoa-don-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24026","title":{"rendered":"Th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng"},"content":{"rendered":"
\"H\u00f3a<\/a>

Chi\u1ebft kh\u1ea5u thanh to\u00e1n c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

Th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n kh\u00f4ng<\/strong><\/span><\/h2>\n

C\u00e2u h<\/strong>\u1ecf<\/strong>i:<\/strong><\/span><\/p>\n

C\u00f4ng ty th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch th\u01b0\u1edfng m\u1ed9t s\u1ed1 ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh cho kh\u00e1ch h\u00e0ng trong tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. V\u1eady vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 1 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

“1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.<\/em><\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean khi c\u00f4ng ty th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng trong tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh th\u00ec c\u00f4ng ty c\u0103n c\u1ee9 v\u00e0o m\u1ee5c \u0111\u00edch chi ti\u1ec1n \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, khi c\u00f4ng ty th\u1ef1c hi\u1ec7n th\u01b0\u1edfng ti\u1ec1n cho kh\u00e1ch h\u00e0ng th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u00e0 th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n theo quy \u0111inh.<\/span><\/p>\n

Xem chi ti\u1ebft m\u1eabu phi\u1ebfu chi:\u00a0M\u1eabu phi\u1ebfu chi- M\u1eabu s\u1ed1: 02-TT<\/a><\/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":"

C\u00f4ng ty th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch th\u01b0\u1edfng m\u1ed9t s\u1ed1 ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh cho kh\u00e1ch h\u00e0ng trong tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. V\u1eady vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":17192,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24026"}],"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=24026"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24026\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17192"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24026"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}