{"id":30644,"date":"2017-06-14T07:31:21","date_gmt":"2017-06-14T07:31:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30644"},"modified":"2017-06-08T07:33:21","modified_gmt":"2017-06-08T07:33:21","slug":"cong-van-2186tct-cs-vv-viet-thieu-dia-chi-tren-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30644","title":{"rendered":"C\u00f4ng v\u0103n S\u1ed1: 2186\/TCT-CS V\/v vi\u1ebft thi\u1ebfu \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 2186\/TCT-CS
\n<\/span>V\/v h<\/span><\/i>\u00f3a<\/i> \u0111\u01a1n.<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 24 th\u00e1ng <\/span>0<\/i>5 n\u0103m 2017<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

K\u00ednh g\u1eedi: <\/span><\/b>C\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y l\u1eafp Cao B\u1eb1ng.
\n(\u0110\u1ecba ch\u1ec9: V139, ph\u1ed1 V\u01b0\u1eddn Cam, ph\u01b0\u1eddng H\u1ee3p Giang, th\u00e0nh ph\u1ed1 Cao B\u1eb1ng, t\u1ec9nh Cao B\u1eb1ng)<\/i><\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 4842\/VPCP-\u0110MDN ng\u00e0y 11\/5\/2017 c\u1ee7a V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 chuy\u1ec3n ki\u1ebfn ngh\u1ecb c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y l\u1eafp Cao B\u1eb1ng v\u1ec1 vi\u1ec7c ghi thi\u1ebfu \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n. V\u1ec1 ki\u1ebfn ngh\u1ecb c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y l\u1eafp Cao B\u1eb1ng, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 3, 4 \u0110i\u1ec1u 3 v\u00e0 Kho\u1ea3n 1, 2 \u0110i\u1ec1u 14 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h<\/span>\u00f3a cung \u1ee9ng d\u1ecbch v\u1ee5:<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/span><\/b><\/span><\/p>\n

…<\/span><\/p>\n

3. L\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 vi\u1ec7c ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/p>\n

4. H\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/span><\/p>\n

\u201c\u0110i\u1ec1u 14. Nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/span><\/b><\/span><\/p>\n

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh khi l\u1eadp h\u00f3a \u0111\u01a1n ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung v\u00e0 \u0111\u00fang th\u1ef1c t\u1ebf nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 7.b \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015 s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/03\/2014 h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5:<\/span><\/p>\n

\u201cb) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 16 nh\u01b0 sau:<\/span><\/p>\n

\u201cb) Ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d, \u201ct\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua\u201d<\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i ghi \u0111\u00fang ti\u00eau th\u1ee9c \u201cm\u00e3 s\u1ed1 thu\u1ebf\u201d c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

Ti\u00eau th\u1ee9c \u201ct\u00ean, \u0111\u1ecba ch\u1ec9\u201d c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i vi\u1ebft \u0111\u1ea7y \u0111\u1ee7, tr\u01b0\u1eddng h\u1ee3p vi\u1ebft t\u1eaft th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0: \u201cPh\u01b0\u1eddng\u201d th\u00e0nh \u201cP\u201d; \u201cQu\u1eadn\u201d th\u00e0nh \u201cQ\u201d, \u201cTh\u00e0nh ph\u1ed1\u201d th\u00e0nh \u201cTP\u201d, \u201cVi\u1ec7t Nam\u201d th\u00e0nh \u201cVN\u201d ho\u1eb7c \u201cC\u1ed5 ph\u1ea7n\u201d l\u00e0 \u201cCP\u201d \u201cTr\u00e1ch nhi\u1ec7m H\u1eefu h\u1ea1n\u201d th\u00e0nh \u201cTNHH\u201d, \u201ckhu c\u00f4ng nghi\u1ec7p\u201d th<\/span>\u00e0nh \u201cKCN\u201d, \u201cs\u1ea3n xu\u1ea5t\u201d th\u00e0nh \u201cSX\u201d, \u201cChi nh\u00e1nh\u201d th\u00e0nh \u201cCN\u201d… nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3, qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/span><\/p>\n

…<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua th\u00ec c\u00e1c b\u00ean l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, v\u1ec1 nguy\u00ean t\u1eafc, khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01a1n v\u1ecb cung \u1ee9ng h\u00e0ng h<\/span>\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i ghi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf theo gi<\/span>\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ch\u1ec9 c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y l\u1eafp Cao B\u1eb1ng n\u1ebfu theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh l\u00e0: V139, ph\u1ed1 V\u01b0\u1eddn Cam, ph\u01b0\u1eddng H\u1ee3p Giang, th\u00e0nh ph\u1ed1 Cao B\u1eb1ng, t\u1ec9nh Cao B\u1eb1ng th\u00ec khi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n cho C\u00f4ng ty (ho\u1eb7c C\u00f4ng ty l\u1eadp h<\/span>\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng) c\u00f3 th\u1ec3 ghi v\u1edbi \u0111\u1ecba ch\u1ec9 r\u00fat g\u1ecdn l\u00e0 V139, V\u01b0\u1eddn Cam, P. H\u1ee3p Giang, TP. Cao B\u1eb1ng, t\u1ec9nh Cao B\u1eb1ng.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n nh\u01b0ng t\u1ea1i m\u1ee5c \u0111\u1ecba ch\u1ec9 tr\u00ean h<\/span>\u00f3a \u0111\u01a1n ch\u1ec9 ghi \u201cV139, ph\u1ed1 V\u01b0\u1eddn Cam, ph\u01b0\u1eddng H\u1ee3p Giang, th\u00e0nh ph\u1ed1 Cao B\u1eb1ng\u201d kh\u00f4ng ghi \u0111\u1ecba ch\u1ec9 \u201ct\u1ec9nh Cao B\u1eb1ng\u201d nh\u01b0ng v\u1eabn x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00fang \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec1u \u0111\u00fang th\u00ec c\u00e1c h<\/span>\u00f3a \u0111\u01a1n n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u1ec3 k\u00ea khai thu\u1ebf.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi C\u00f4ng ty \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Nh\u01b0 tr\u00ean;
\n– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 (\u0111\u1ec3 b\/c\u00e1o);
\n– V\u1ee5 \u0110\u1ed5i m\u1edbi doanh nghi\u1ec7p <\/span>– VPCP (\u0111\u1ec3 b\/c\u00e1o);
\n– Th\u1ee9 tr\u01b0\u1edfng \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n (\u0111\u1ec3 b\/c\u00e1o);
\n– C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7;
\n– C\u1ee5c Thu\u1ebf t\u1ec9nh Cao B\u1eb1ng;
\n– V\u1ee5 PC, VP – BTC;
\n– V\u1ee5 PC, VP – TCT;
\n– Website TCT;
\n– L\u01b0u: VT, CS (3).<\/span><\/span><\/td>\n		\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/p>\n

Cao Anh Tu\u1ea5n<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 2186\/TCT-CS V\/v h\u00f3a \u0111\u01a1n. H\u00e0 N\u1ed9i, ng\u00e0y 24 th\u00e1ng 05 n\u0103m 2017 \u00a0 K\u00ednh g\u1eedi: C\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y l\u1eafp Cao B\u1eb1ng. (\u0110\u1ecba ch\u1ec9: V139, ph\u1ed1 V\u01b0\u1eddn Cam, ph\u01b0\u1eddng..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30644"}],"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=30644"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30644\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30644"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}