{"id":29774,"date":"2017-02-03T01:11:37","date_gmt":"2017-02-03T01:11:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29774"},"modified":"2017-02-03T01:19:47","modified_gmt":"2017-02-03T01:19:47","slug":"quy-dinh-ve-viec-khach-hang-khong-lay-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29774","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/nguoi-mua-khong-lay-hoa-don.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-22746\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/nguoi-mua-khong-lay-hoa-don-212x300.jpg\" alt=\"nguoi mua khong lay hoa don\" width=\"212\" height=\"300\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/nguoi-mua-khong-lay-hoa-don-212x300.jpg 212w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/nguoi-mua-khong-lay-hoa-don.jpg 400w\" sizes=\"(max-width: 212px) 100vw, 212px\" \/><\/a>Nh\u1eefng doanh nghi\u1ec7p b\u00e1n l\u1ebb cho ng\u01b0\u1eddi d\u00e2n, th\u01b0\u1eddng g\u1eb7p tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n. G\u1eb7p nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u1eady, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c xu\u1ea5t \u00a0h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng.<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">T\u1ea1i Kho\u1ea3n 7, \u0110i\u1ec1u 3 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh H\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 qu\u1ea3n l\u00fd thu<\/span>\u1ebf<span lang=\"VI\"> t\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-122015nd-cp\/\">ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP<\/a> ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 qu<\/span>y<span lang=\"VI\"> \u0111\u1ecbnh ch<\/span>i<span lang=\"VI\"> ti\u1ebft th<\/span>i<span lang=\"VI\"> h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i<\/span>,<span lang=\"VI\"> b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1<span lang=\"VI\"> \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1<span lang=\"VI\"> \u0111i\u1ec1u c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-392014tt-btc-huong-dan-512010nd-cp-042014nd-cp-hoa-don-ban-hang-hoa-dich-vu\/\">Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b<\/span>\u00e1<span lang=\"VI\">n h\u00e0ng h<\/span>\u00f3<span lang=\"VI\">a, cung \u1ee9ng d\u1ecbch v\u1ee5:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c\u2026 <span lang=\"VI\">Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h<\/span>\u00f3<span lang=\"VI\">a \u0111\u01a1n kh<\/span>i<span lang=\"VI\"> b\u00e1n h\u00e0n<\/span>g<span lang=\"VI\"> h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h<\/span>\u00e0<span lang=\"VI\">ng h<\/span>\u00f3a<span lang=\"VI\">, <\/span>d<span lang=\"VI\">\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m<\/span>\u1eab<span lang=\"VI\">u; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5<\/span>i<span lang=\"VI\"> tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h<\/span>\u00e0<span lang=\"VI\">ng h\u00f3a lu\u00e2n ch<\/span>uy\u1ec3n<span lang=\"VI\"> n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t)&#8221;.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu v\u00e0 h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho bi\u1ebfu t\u1eb7ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n.<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">T\u1ea1i Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh H\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 qu\u1ea3n l\u00fd thu<\/span>\u1ebf<span lang=\"VI\"> t\u1ea1i ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 qu<\/span>y<span lang=\"VI\"> \u0111\u1ecbnh ch<\/span>i<span lang=\"VI\"> ti\u1ebft th<\/span>i<span lang=\"VI\"> h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i<\/span>,<span lang=\"VI\"> b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1<span lang=\"VI\"> \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1<span lang=\"VI\"> \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b<\/span>\u00e1<span lang=\"VI\">n h\u00e0ng h<\/span>\u00f3<span lang=\"VI\">a, cung \u1ee9ng d\u1ecbch v\u1ee5:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">&#8220;&#8230;Tr\u01b0\u1eddng h<\/span>\u1ee3<span lang=\"VI\">p khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i l\u1ea7n<\/span>,<span lang=\"VI\"> ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ea<\/span>n<span lang=\"VI\"> \u0111\u1ecba ch\u1ec9<\/span>,<span lang=\"VI\"> m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1<\/span>n&#8221;<span lang=\"VI\"> ho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9<\/span>,<span lang=\"VI\"> m\u00e3 s\u1ed1 thu<\/span>\u1ebf<span lang=\"VI\">\u201d. Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n, cu\u1ed1i ng\u00e0y \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp chung m\u1ed9t h\u00f3a \u0111\u01a1n cho t\u1ed5ng doanh t<\/span>h<\/em><span lang=\"VI\"><em>u ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong ng\u00e0y<\/em>\u201d<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i c\u00f4ng v\u0103n s\u1ed1\u00a0165<span lang=\"VI\">\/TCT-<\/span>DNL ng\u00e0y 12\/1\/2017, T\u1ed5ng c\u1ee5c thu\u1ebf\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">h\u01b0\u1edbng d\u1eabn vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi T\u1ed5ng c\u00f4ng ty truy\u1ec1n h<\/span>\u00ec<span lang=\"VI\">nh c\u00e1p Vi\u1ec7t Nam nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">&#8220;Tr\u01b0\u1eddng h\u1ee3p<\/span><span lang=\"VI\"> T\u1ed5ng c\u00f4ng ty truy\u1ec1n h\u00ecnh c\u00e1p Vi\u1ec7t Nam c<\/span>u<span lang=\"VI\">ng c\u1ea5p d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh g\u1ed3m: truy\u1ec1n h\u00ecnh c\u00e1p, truy\u1ec1n h\u00ecnh k<\/span>\u1ef9<span lang=\"VI\"> thu\u1eadt s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 GTGT kh\u00e1c qua m\u1ea1ng truy\u1ec1n h\u00ecnh c\u00e1p (kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean 200.000 \u0111\u1ed3ng hay d\u01b0\u1edbi 200.000 \u0111\u1ed3ng) m\u00e0 kh\u00e1ch h<\/span>\u00e0<span lang=\"VI\">ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec T\u1ed5ng c\u00f4ng ty truy\u1ec1n h\u00ecnh c\u00e1p Vi\u1ec7t Nam l\u1eadp chung m\u1ed9t (01) h\u00f3a \u0111\u01a1n ghi nh\u1eadn t\u1ed5ng doanh thu ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong k\u1ef3 t\u00ednh c\u01b0\u1edbc. Ch\u1ec9 ti\u00eau ng\u01b0\u1eddi mua tr\u00ean h<\/span>\u00f3<span lang=\"VI\">a \u0111\u01a1n ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h<\/span>\u00f3<\/em><span lang=\"VI\"><em>a \u0111\u01a1n<\/em>\u201d<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng, ghi r\u00f5 ng\u01b0\u1eddi mua\u00a0kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong ng\u00e0y c\u00f3 nhi\u1ec1u kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n, th\u00ec l\u1eadp b\u1ea3ng k\u00ea v\u00e0 l\u1eadp \u00a0m\u1ed9t h\u00f3a \u0111\u01a1n ghi r\u00f5 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-165tct-dnl-vv-lap-hoa-don-gtgt\/\">\u00a0c\u00f4ng v\u0103n s\u1ed1\u00a0165<span lang=\"VI\">\/TCT-<\/span>DNL<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/co-phai-xuat-hoa-don-khi-khach-hang-chuyen-khoan\/\">C\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi kh\u00e1ch h\u00e0ng chuy\u1ec3n kho\u1ea3n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng doanh nghi\u1ec7p b\u00e1n l\u1ebb cho ng\u01b0\u1eddi d\u00e2n, th\u01b0\u1eddng g\u1eb7p tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n. G\u1eb7p nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u1eady, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u00e0y qua b\u00e0i vi\u1ebft: Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u00e1ch..<\/p>\n","protected":false},"author":7,"featured_media":22746,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2986,4133,4134],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29774"}],"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=29774"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29774\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22746"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29774"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}