{"id":27487,"date":"2016-11-22T07:26:14","date_gmt":"2016-11-22T07:26:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27487"},"modified":"2016-11-22T08:31:32","modified_gmt":"2016-11-22T08:31:32","slug":"nop-lai-bao-cao-su-dung-hoa-don-co-bi-phat-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27487","title":{"rendered":"N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?"},"content":{"rendered":"

Trong vi\u1ec7c k\u00ea khai b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 sai s\u00f3t, d\u1eabn t\u1edbi k\u00ea khai sai. Khi doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n vi\u1ec7c k\u00ea khai sai, c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng? N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/span><\/h2>\n
\"B\u00e1o<\/a>

B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u1ed9p l\u1ea1i<\/span><\/p><\/div>\n

1. K\u00ea khai b\u1ed5 sung n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/strong><\/h2>\n

Kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n L\u00fd thu\u1ebf (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20\/12\/2013):<\/span><\/p>\n

\u201cKhai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/span><\/p>\n

a) Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/em><\/span><\/p>\n

…<\/i><\/span><\/p>\n

H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i 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; n\u1ebfu c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau ki\u1ec3m tra, thanh tra th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f3\u00a0c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i doanh nghi\u1ec7p, th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t<\/span><\/p>\n

2.\u00a0N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/span><\/strong><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 3, Ngh\u1ecb \u0111\u1ecbnh 49\/2016\/N\u0110-CP<\/a>, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 vi\u1ec7c k\u00ea khai sai b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1, kho\u1ea3n 4 \u0111i\u1ec1u 40 v\u00ea\u0300 h\u00e0nh vi l\u1eadp, g\u1eedi th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o (tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n) nh\u01b0 sau:<\/em><\/span><\/p>\n

Ph\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi:<\/em><\/span><\/p>\n

L\u1eadp sai ho\u1eb7ckh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf (tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n).<\/em><\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 l\u1eadp l\u1ea1i th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o thay th\u1ebf \u0111\u00fang quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf, ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n\u201d.<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec:<\/span><\/strong><\/p>\n

N\u1ebfu doanh nghi\u1ec7p t\u1ef1 ph\u00e1t hi\u1ec7n b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t v\u00e0 l\u1eadp b\u00e1o c\u00e1o b\u1ed5 sung, g\u1eedi l\u1ea1i c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thanh tra t\u1ea1i tr\u1ee5 s\u1edf c\u00f4ng ty, th\u00ec kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n<\/span><\/p>\n

N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t hi\u1ec7n sai s\u00f3t, khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, ph\u00e1t hi\u1ec7n sai s\u00f3t b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, s\u1ebd b\u1ecb n\u1ed9p ph\u1ea1t ti\u1ec1n t\u1eeb 200.000\u0111 t\u1edbi 1.000.000\u0111<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft kh\u00e1c t\u1ea1i K\u1ebf to\u00e1n thu\u1ebf Centax:<\/span><\/p>\n

N\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai k\u1ef3 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n M\u1eabu BC26-A tr\u00ean HTKK<\/a><\/span><\/p>\n

Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng hay qu\u00fd<\/a><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Trong vi\u1ec7c k\u00ea khai b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 sai s\u00f3t, d\u1eabn t\u1edbi k\u00ea khai sai. Khi doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n vi\u1ec7c k\u00ea khai sai, c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng? N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 b\u1ecb ph\u1ea1t..<\/p>\n","protected":false},"author":7,"featured_media":27533,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3250,3752,3753],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27487"}],"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=27487"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27487\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27533"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27487"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}