{"id":30646,"date":"2017-06-15T07:33:33","date_gmt":"2017-06-15T07:33:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30646"},"modified":"2017-09-19T07:55:16","modified_gmt":"2017-09-19T07:55:16","slug":"ghi-thieu-dia-chi-tren-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30646","title":{"rendered":"Ghi thi\u1ebfu \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n."},"content":{"rendered":"
\"Ghi<\/a>

Ghi thi\u1ebfu \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n<\/p><\/div>\n

Khi l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng, nhi\u1ec1u k\u1ebf to\u00e1n ghi sai, ho\u1eb7c ghi thi\u1ebfu \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o?Nh\u1ea5t l\u00e0 khi kh\u00f4ng c\u00f2n \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft. K\u1ebf to\u00e1n Thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

Ghi thi\u1ebfu \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/h2>\n

1.\u00a0Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u1ec1 \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n<\/strong>.<\/span><\/h2>\n

Kho\u1ea3n 7.b \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC <\/a>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<\/a> 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:<\/em><\/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><\/em><\/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><\/em><\/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><\/em><\/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><\/em><\/span><\/p>\n

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

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.\u00a0<\/span>Theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu khi l\u1eadp h\u00f3a \u0111\u01a1n, b\u00ean b\u00e1n ghi sai t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a b\u00ean mua, nh\u01b0ng v\u1eabn ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, th\u00ec hai b\u00ean kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, m\u00e0 ch\u1ec9 c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, ghi r\u00f5 sai s\u00f3t c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p ghi thi\u1ebfu \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/strong><\/h2>\n

Theo \u0111\u1ecba ch\u1ec9 tr\u00ean \u0111\u0103ng k\u00fd kinh doanh, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 vi\u1ebft t\u1eaft nh\u01b0ng th\u01b0\u1eddng c\u00f3 \u0111\u1ee7 t\u00ean ph\u01b0\u1eddng, x\u00e3, huy\u1ec7n th\u1ecb v\u00e0 t\u1ec9nh th\u00e0nh ph\u1ed1. Nh\u01b0ng nhi\u1ec1u khi t\u00ean th\u00e0nh ph\u1ed1 v\u00e0 t\u1ec9nh l\u1ea1i tr\u00f9ng nhau, n\u00ean c\u0169ng c\u00f3 nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u00e3 kh\u00f4ng ghi t\u00ean t\u1ec9nh. Vi\u1ec7c ghi thi\u1ebfu \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n n\u00e0y, \u0111\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c thu\u1ebf h\u01b0\u1edbng d\u1eabn trong C\u00f4ng v\u0103n s\u1ed1\u00a02186\/TCT-CS <\/a>nh\u01b0 sau:<\/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><\/em><\/span><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn tr\u00ean, tr\u01b0\u1eddng h\u1ee3p ghi thi\u1ebfu \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0ng v\u1eabn ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua, v\u1eabn x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c tr\u00ean h\u00f3a \u0111\u01a1n, th\u00ec nh\u1eefng h\u00f3a \u0111\u01a1n n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadp \u0111\u1ec3 khai thu\u1ebf.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o\u00a0C\u00f4ng v\u0103n s\u1ed1\u00a02186\/TCT-CS<\/a><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/span><\/p>\n

K\u00ea khai thu\u1ebf v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

X\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a n\u1ed9i dung?<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Khi l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng, nhi\u1ec1u k\u1ebf to\u00e1n ghi sai, ho\u1eb7c ghi thi\u1ebfu \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o?Nh\u1ea5t l\u00e0 khi kh\u00f4ng c\u00f2n \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft. K\u1ebf to\u00e1n Thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n..<\/p>\n","protected":false},"author":7,"featured_media":30882,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4307,4308],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30646"}],"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=30646"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30646\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30882"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30646"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}