{"id":29213,"date":"2016-12-28T07:51:29","date_gmt":"2016-12-28T07:51:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29213"},"modified":"2016-12-28T07:51:29","modified_gmt":"2016-12-28T07:51:29","slug":"xu-ly-hanh-vi-su-dung-hoa-don-khi-chua-lam-thong-bao-phat-hanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29213","title":{"rendered":"X\u1eed l\u00fd h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi ch\u01b0a l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh."},"content":{"rendered":"
\"H\u00f3a<\/a>

H\u00f3a \u0111\u01a1n ch\u01b0a l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh<\/span><\/p><\/div>\n

Do s\u01a1 xu\u1ea5t m\u00e0 v\u00f4 t\u00ecnh k\u1ebf to\u00e1n \u0111\u00e3 vi\u1ebft nh\u1eefng h\u00f3a \u0111\u01a1n khi ch\u01b0a l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? B\u00ean nh\u1eadn h\u00f3a \u0111\u01a1n c\u00f3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi nh\u1eadn nh\u1eefng h\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft:<\/span><\/p>\n

X\u1eed l\u00fd h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi ch\u01b0a l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/span><\/p>\n

1. C\u0103n c\u1ee9 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a\u00a0\u0111\u01a1n khi ch\u01b0a l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh<\/span><\/strong><\/h2>\n

T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 166\/2013\/TT-BTC<\/a> ng\u00e0y 15\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf:<\/span><\/p>\n

\u201c1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, bao g\u1ed3m:<\/em><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\n

d) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, nh\u01b0ng khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra ph\u00e1t hi\u1ec7n, ng\u01b0\u1eddi mua c\u00f3 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ed7i vi ph\u1ea1m h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p thu\u1ed9c v\u1ec1 b\u00ean b\u00e1n h\u00e0ng v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

2. M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m khi ch\u01b0a l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh<\/span><\/strong><\/h2>\n

T\u1ea1i kho\u1ea3n 2 \u0111i\u1ec1u 12 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC:<\/span><\/p>\n

\u201cM\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 20% t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m cao h\u01a1n so v\u1edbi m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, Khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n m\u00e0 ng\u01b0\u1eddi b\u00e1n ch\u01b0a l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh:<\/span><\/p>\n