{"id":24036,"date":"2016-09-06T00:00:10","date_gmt":"2016-09-06T00:00:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24036"},"modified":"2016-11-25T07:10:00","modified_gmt":"2016-11-25T07:10:00","slug":"cach-xuat-hoa-don-dung-san-pham-tra-thay-luong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24036","title":{"rendered":"C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n d\u00f9ng s\u1ea3n ph\u1ea9m tr\u1ea3 thay l\u01b0\u01a1ng"},"content":{"rendered":"
\"H\u00e0ng<\/a>

C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n d\u00f9ng s\u1ea3n ph\u1ea9m tr\u1ea3 thay l\u01b0\u01a1ng – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u00e2u h\u1ecfi:\u00a0<\/span><\/span><\/h2>\n

C\u00f4ng ty ch\u00fang t\u00f4i d\u00f9ng h\u00e0ng ho\u00e1 t\u1ef1 s\u1ea3n xu\u1ea5t \u0111\u1ec3 tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec c\u00f3 ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n kh\u00f4ng? Vi\u1ec7c l\u1eadp ho\u00e1 \u0111\u01a1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b, kho\u1ea3n 7, \u0111i\u1ec1u 3,\u00a0T<\/a><\/span>h\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0<\/span>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.4, ph\u1ee5 l\u1ee5c 4, Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/span><\/p>\n

\u201c9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m 2.4 Ph\u1ee5 l\u1ee5c 4 nh\u01b0 sau:<\/span><\/b><\/em><\/span><\/p>\n

2.4. S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho, bi\u1ebfu, t\u1eb7ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/span><\/em><\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n, tr\u00ean ho\u00e1 \u0111\u01a1n ghi t\u00ean v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, ghi r\u00f5 l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/span><\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT (ho\u1eb7c ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng), tr\u00ean ho\u00e1 \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 ho\u00e1 \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.\u201d<\/span><\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u00f4ng ty b\u1ea1n d\u00f9ng h\u00e0ng h\u00f3a t\u1ef1 s\u1ea3n xu\u1ea5t \u0111\u1ec3 tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Tr\u00ean h\u00f3a \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 h\u00f3a \u0111\u01a1n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/span><\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft chi ti\u1ebft v\u1ec1 tr\u01b0\u1eddng h\u1ee3p n\u00e0y:\u00a0C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/span><\/p>\n

Ngo\u00e0i ra, vi\u1ec7c h\u1ea1ch to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ebd ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng ty ch\u00fang t\u00f4i d\u00f9ng h\u00e0ng ho\u00e1 t\u1ef1 s\u1ea3n xu\u1ea5t \u0111\u1ec3 tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec c\u00f3 ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n kh\u00f4ng? Vi\u1ec7c l\u1eadp ho\u00e1 \u0111\u01a1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":23898,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3785,3786],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24036"}],"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=24036"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24036\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23898"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24036"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}