{"id":24033,"date":"2016-11-09T01:20:41","date_gmt":"2016-11-09T01:20:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24033"},"modified":"2016-11-25T08:27:17","modified_gmt":"2016-11-25T08:27:17","slug":"bang-ke-kem-theo-hoa-don-can-nhung-noi-dung-gi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24033","title":{"rendered":"B\u1ea3ng k\u00ea k\u00e8m theo h\u00f3a \u0111\u01a1n c\u1ea7n nh\u1eefng n\u1ed9i dung g\u00ec?"},"content":{"rendered":"

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

C\u00f4ng ty ch\u00fang t\u00f4i kinh doanh \u0111\u1ed3 gia d\u1ee5ng, trong m\u1ed9t l\u1ea7n b\u00e1n h\u00e0ng c\u00f3 th\u1ec3 x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p danh m\u1ee5c h\u00e0ng h\u00f3a nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a 1 s\u1ed1 h\u00f3a \u0111\u01a1n. Do v\u1eady khi l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f4ng ty ch\u00fang t\u00f4i ph\u1ea3i s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n k\u00e8m theo h\u00f3a \u0111\u01a1n. Xin h\u1ecfi ch\u00fang t\u00f4i c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea do C\u00f4ng ty t\u1ef1 thi\u1ebft k\u1ebf kh\u00f4ng? N\u1ed9i dung tr\u00ean b\u1ea3ng k\u00ea ph\u1ea3i \u0111\u1ea3m b\u1ea3o nh\u1eefng n\u1ed9i dung g\u00ec?<\/span><\/span><\/p>\n

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

\"B\u1ea3ng<\/a>

B\u1ea3ng k\u00ea b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 k\u00e8m h\u00f3a \u0111\u01a1n _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b, kho\u1ea3n 2, \u0111i\u1ec1u 19,\u00a0<\/span>Th\u00f4ng t\u01b0 s\u1ed1\u00a039<\/a>\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n khi danh m\u1ee5c h\u00e0ng h\u00f3a nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201cb) N\u1ed9i dung tr\u00ean b\u1ea3ng k\u00ea<\/span><\/em><\/span><\/p>\n

B\u1ea3ng k\u00ea do ng\u01b0\u1eddi b\u00e1n h\u00e0ng t\u1ef1 thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m, m\u1eabu m\u00e3, ch\u1ee7ng lo\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung ch\u00ednh nh\u01b0 sau:<\/span><\/em><\/span><\/p>\n

+ T\u00ean ng\u01b0\u1eddi b\u00e1n h\u00e0ng, \u0111\u1ecba ch\u1ec9 li\u00ean l\u1ea1c, m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/em><\/span><\/p>\n

+ T\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n h\u00e0ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec b\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d, \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n (ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/em><\/span><\/p>\n

B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo h\u00f3a \u0111\u01a1n s\u1ed1… Ng\u00e0y… th\u00e1ng…. n\u0103m\u201d v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng nh\u01b0 tr\u00ean h\u00f3a \u0111\u01a1n.”<\/span><\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, khi b\u00e1n h\u00e0ng c\u00f3 danh m\u1ee5c h\u00e0ng h\u00f3a l\u1edbn h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a h\u00f3a \u0111\u01a1n th\u00ec ng\u01b0\u1eddi b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra. B\u1ea3ng k\u00ea c\u00f3 th\u1ec3 do ng\u01b0\u1eddi b\u00e1n h\u00e0ng t\u1ef1 thi\u1ebft k\u00ea ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m, m\u1eabu m\u00e3, ch\u1ee7ng lo\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a c\u00f4ng ty m\u00ecnh nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung ch\u00ednh:<\/span><\/span><\/p>\n

+ Ti\u00eau \u0111\u1ec1: B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo h\u00f3a \u0111\u01a1n s\u1ed1… Ng\u00e0y… th\u00e1ng…. n\u0103m\u201d<\/span><\/span><\/p>\n

+ T\u00ean ng\u01b0\u1eddi b\u00e1n h\u00e0ng, \u0111\u1ecba ch\u1ec9, MST.<\/span><\/span><\/p>\n

+ T\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, .<\/span><\/span><\/p>\n

+ Thu\u1ebf su\u1ea5t GTGT, ti\u1ec1n thu\u1ebf GTGT (n\u1ebfu n\u1ed9p thu\u1ebf theo pp kh\u1ea5u tr\u1eeb)<\/span><\/span><\/p>\n

+ T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n (ch\u01b0a thu\u1ebf GTGT) \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean H\u0110.<\/span><\/span><\/p>\n

– S\u1ed1 l\u01b0\u1ee3ng: ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n.<\/span><\/span><\/p>\n

** L\u01b0u \u00fd<\/span><\/b><\/em>:<\/span><\/span><\/i><\/strong>\u00a0<\/span><\/i><\/span>N\u1ebfu b\u1ea3ng k\u00ea c\u00f3 h\u01a1n 1 trang th\u00ec b\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c \u0111\u00e1nh li\u00ean t\u1ee5c v\u00e0 c\u00f3 d\u1ea5u gi\u00e1p lai, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd.<\/span><\/em><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i:<\/span><\/p>\n

M\u1eabu b\u1ea3ng k\u00ea b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 k\u00e8m h\u00f3a \u0111\u01a1n<\/a><\/span><\/strong><\/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<\/a><\/strong>\u00a0t\u1ea1i\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: C\u00f4ng ty ch\u00fang t\u00f4i kinh doanh \u0111\u1ed3 gia d\u1ee5ng, trong m\u1ed9t l\u1ea7n b\u00e1n h\u00e0ng c\u00f3 th\u1ec3 x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p danh m\u1ee5c h\u00e0ng h\u00f3a nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a 1 s\u1ed1 h\u00f3a \u0111\u01a1n. Do v\u1eady khi l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f4ng ty ch\u00fang t\u00f4i ph\u1ea3i s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea..<\/p>\n","protected":false},"author":7,"featured_media":26953,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3021,3022],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24033"}],"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=24033"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24033\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26953"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24033"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}