{"id":24202,"date":"2016-07-27T01:46:01","date_gmt":"2016-07-27T01:46:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24202"},"modified":"2016-11-30T08:21:40","modified_gmt":"2016-11-30T08:21:40","slug":"lien-3-co-duoc-ke-khai-thue-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24202","title":{"rendered":"Li\u00ean 3 c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf kh\u00f4ng?"},"content":{"rendered":"<div id=\"attachment_24265\" style=\"width: 219px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/H\u00f3a-\u0111\u01a1n-truy\u1ec1n-th\u00f4ng-VN-Li\u00ean-3.jpg\"><img aria-describedby=\"caption-attachment-24265\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-24265 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/H\u00f3a-\u0111\u01a1n-truy\u1ec1n-th\u00f4ng-VN-Li\u00ean-3-209x300.jpg\" alt=\"H\u00f3a \u0111\u01a1n li\u00ean 3\" width=\"209\" height=\"300\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/H\u00f3a-\u0111\u01a1n-truy\u1ec1n-th\u00f4ng-VN-Li\u00ean-3-209x300.jpg 209w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/H\u00f3a-\u0111\u01a1n-truy\u1ec1n-th\u00f4ng-VN-Li\u00ean-3-715x1024.jpg 715w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/H\u00f3a-\u0111\u01a1n-truy\u1ec1n-th\u00f4ng-VN-Li\u00ean-3.jpg 728w\" sizes=\"(max-width: 209px) 100vw, 209px\" \/><\/a><p id=\"caption-attachment-24265\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Li\u00ean 3 c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf kh\u00f4ng? &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Li\u00ean 3 c\u1ee7a d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 k\u00ea khai thu\u1ebf kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo \u0110i\u1ec3m c, Kho\u1ea3n 1, \u0110i\u1ec1u 4<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\">\u00a0Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cc) T\u00ean li\u00ean h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Li\u00ean h\u00f3a \u0111\u01a1n l\u00e0 c\u00e1c t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n. M\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 t\u1eeb 2 li\u00ean tr\u1edf l\u00ean v\u00e0 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 9 li\u00ean, trong \u0111\u00f3:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>+ Li\u00ean 1: L\u01b0u.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>+ Li\u00ean 2: Giao cho ng\u01b0\u1eddi mua.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00e1c li\u00ean t\u1eeb li\u00ean th\u1ee9 3 tr\u1edf \u0111i \u0111\u01b0\u1ee3c \u0111\u1eb7t t\u00ean theo c\u00f4ng d\u1ee5ng c\u1ee5 th\u1ec3 m\u00e0 ng\u01b0\u1eddi t\u1ea1o h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh. Ri\u00eang h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb ph\u1ea3i c\u00f3 3 li\u00ean, trong \u0111\u00f3 li\u00ean 3 l\u00e0 li\u00ean l\u01b0u t\u1ea1i c\u01a1 quan thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1o, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u00f3 t\u1eeb 3 li\u00ean tr\u1edf l\u00ean, trong \u0111\u00f3, giao cho ng\u01b0\u1eddi mua 2 li\u00ean: li\u00ean 2 \u201cgiao cho ng\u01b0\u1eddi mua\u201d v\u00e0 m\u1ed9t li\u00ean d\u00f9ng \u0111\u1ec3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng ch\u1ec9 t\u1ea1o h\u00f3a \u0111\u01a1n 2 li\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua t\u00e0i s\u1ea3n thu\u1ed9c lo\u1ea1i ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng (\u00f4 t\u00f4, xe m\u00e1y\u2026) v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n m\u00e0 li\u00ean 2 c\u1ee7a h\u00f3a \u0111\u01a1n ph\u1ea3i l\u01b0u t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd t\u00e0i s\u1ea3n (v\u00ed d\u1ee5: c\u01a1 quan c\u00f4ng an\u2026) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb sau \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf, quy\u1ebft to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh: Li\u00ean 2 h\u00f3a \u0111\u01a1n (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi b\u00e1n), ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh, bi\u00ean lai tr\u01b0\u1edbc b\u1ea1 (li\u00ean 2, b\u1ea3n ch\u1ee5p) li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n:<\/span><\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Li\u00ean 2 l\u00e0 li\u00ean giao cho ng\u01b0\u1eddi mua. C\u00f4ng ty ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n GTGT li\u00ean 2 \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n GTGT th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea3n sao c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi b\u00e1n k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n \u0111\u1ec3 k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 24, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC. <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Li\u00ean 3 c\u1ee7a h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham gia nh\u1eefng\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/chi-tiet-cac-khoa-hoc-va-bang-gia-ke-toan-centax\/\" target=\"_blank\">kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0C\u00e2u h\u1ecfi: Li\u00ean 3 c\u1ee7a d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 k\u00ea khai thu\u1ebf kh\u00f4ng? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 theo \u0110i\u1ec3m c, Kho\u1ea3n 1, \u0110i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 39\/2014\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u1ee5 th\u1ec3 nh\u01b0 sau: \u201cc) T\u00ean li\u00ean h\u00f3a \u0111\u01a1n. Li\u00ean h\u00f3a \u0111\u01a1n l\u00e0 c\u00e1c t\u1edd..<\/p>\n","protected":false},"author":7,"featured_media":24265,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2990,3105,3106,3107,3127,2608],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24202"}],"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=24202"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24202\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24265"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24202"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}