{"id":30773,"date":"2017-09-13T00:46:09","date_gmt":"2017-09-13T00:46:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30773"},"modified":"2017-09-13T01:46:40","modified_gmt":"2017-09-13T01:46:40","slug":"dieu-chinh-sai-sot-ve-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30773","title":{"rendered":"\u0110i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n."},"content":{"rendered":"
\"\u0110i\u1ec1u<\/a>

\u0110i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n<\/p><\/div>\n

Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 nhi\u1ec1u sai s\u00f3t, nh\u1eefng sai s\u00f3t n\u00e0y \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng nh\u1eefng c\u00f4ng v\u0103n c\u1ee5 th\u1ec3. K\u1ebf to\u00e1n Centax <\/a>xin t\u1eadp h\u1ee3p nh\u1eefng h\u01b0\u1edbng d\u1eabn n\u00e0y \u0111\u1ec3 cung c\u1ea5p cho c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

\u0110i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/strong><\/h2>\n

1. H\u00f3a \u0111\u01a1n ghi \u0111\u1ecba ch\u1ec9 thi\u1ebfu t\u00ean t\u1ec9nh c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn?<\/span><\/strong><\/h2>\n

V\u1ec1 nguy\u00ean t\u1eafc, ti\u00eau th\u1ee9c\u00a0\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,\u00a0n\u1ebfu 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 kh\u00f4ng b\u1ecb hi\u1ec3u l\u1ea9m\u00a0(kho\u1ea3n 7.b \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC <\/a>).<\/em><\/span>
\nTuy nhi\u00ean, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vi\u1ebft \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng kh\u00f4ng ghi t\u00ean t\u1ec9nh \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft th\u1ebf n\u00e0o?<\/span><\/p>\n

T\u1ea1i C\u00f4ng v\u0103n s\u1ed1 2186\/TCT-CS<\/strong> ng\u00e0y 24\/5\/2017, T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ea5p nh\u1eadn c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u1ecba ch\u1ec9 ghi thi\u1ebfu t\u00ean t\u1ec9nh ho\u1eb7c t\u00ean t\u1ec9nh vi\u1ebft t\u1eaft nh\u01b0ng ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ed3ng th\u1eddi \u0111\u1ecba ch\u1ec9 \u0111\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c, kh\u00f4ng g\u00e2y nh\u1ea7m l\u1eabn.\u00a0<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 2186\/TCT-CS ng\u00e0y 24\/5\/2017<\/a>)<\/em><\/span><\/p>\n

2. C\u00e1ch l\u00e0m tr\u00f2n s\u1ed1 khi xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/a>, khi s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1 b\u1eb1ng c\u00e1ch: ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn n\u1ebfu b\u1eb1ng 5 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c t\u00ednh t\u0103ng th\u00eam 1 \u0111\u01a1n v\u1ecb, n\u1ebfu nh\u1ecf h\u01a1n 5 th\u00ec kh\u00f4ng t\u00ednh.<\/span>
\nTheo \u0111\u00f3, khi doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n, n\u1ebfu ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn b\u1eb1ng 5 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c t\u00ednh t\u0103ng th\u00eam 1 \u0111\u01a1n v\u1ecb, n\u1ebfu nh\u1ecf h\u01a1n 5 th\u00ec kh\u00f4ng t\u00ednh.<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 19462\/CT-TTHT<\/a> ng\u00e0y 14\/4\/2017)<\/em><\/span><\/p>\n

3. Ghi thi\u1ebfu MST ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong> , vi\u1ec7c mi\u1ec5n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 \u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n ghi sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng \u0111\u00fang MST. N\u1ebfu ghi sai ho\u1eb7c ghi thi\u1ebfu MST c\u1ee7a ng\u01b0\u1eddi mua th\u00ec b\u1eaft bu\u1ed9c l\u1eadp bi\u00ean b\u1ea3n k\u00e8m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span>
\nTheo \u0111\u00f3<\/strong>, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 h\u00f3a \u0111\u01a1n ti\u1ec1n n\u01b0\u1edbc kh\u00f4ng th\u1ec3 hi\u1ec7n MST c\u1ee7a C\u00f4ng ty th\u00ec C\u00f4ng ty v\u00e0 B\u00ean cung c\u1ea5p n\u01b0\u1edbc ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi B\u00ean cung c\u1ea5p n\u01b0\u1edbc ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung MST giao cho C\u00f4ng ty.<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 122\/CT-TTHT <\/a>ng\u00e0y 5\/1\/2017)<\/em><\/span><\/p>\n

4. C\u00f3 th\u1ec3 l\u1eadp chung h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n ghi sai c\u1ee7a c\u00f9ng b\u00ean mua<\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty cung c\u1ea5p h\u00e0ng h\u00f3a cho m\u1ed9t Chi nh\u00e1nh, nh\u01b0ng khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00e3 ghi t\u00ean, \u0111\u1ecba ch\u1ec9, MST c\u1ee7a C\u00f4ng ty m\u1eb9, thay v\u00ec ghi t\u00ean, \u0111\u1ecba ch\u1ec9, MST c\u1ee7a chi nh\u00e1nh \u0111\u00f3 th\u00ec C\u00f4ng ty c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n k\u00e8m theo h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a>.<\/span>
\nC\u00f4ng ty c\u00f3 th\u1ec3 l\u1eadp chung m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n ghi sai n\u00eau tr\u00ean. Tuy nhi\u00ean,<\/strong>\u00a0ph\u1ea3i l\u1eadp k\u00e8m b\u1ea3ng k\u00ea ghi r\u00f5 c\u00e1c h\u00f3a \u0111\u01a1n sai s\u00f3t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 10811\/CT-TTHT<\/a> ng\u00e0y 4\/11\/2016)<\/em><\/span><\/p>\n

5. \u0110\u01b0\u1ee3c l\u1eadp 01 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n ghi sai \u0111\u01a1n gi\u00e1<\/strong><\/span><\/h2>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 5456\/TCT-CS <\/a>ng\u00e0y 18\/12\/2015, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp 01 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n sai s\u00f3t c\u1ee7a c\u00f9ng m\u1ed9t kh\u00e1ch h\u00e0ng.<\/span>
\nTheo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 nhi\u1ec1u h\u00f3a \u0111\u01a1n mua h\u00e0ng c\u1ee7a c\u00f9ng m\u1ed9t nh\u00e0 cung c\u1ea5p b\u1ecb sai \u0111\u01a1n gi\u00e1 th\u00ec C\u00f4ng ty v\u00e0 nh\u00e0 cung c\u1ea5p \u0111\u01b0\u1ee3c l\u1eadp 01 bi\u00ean b\u1ea3n v\u00e0 01 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n ghi sai \u0111\u01a1n gi\u00e1 \u0111\u00f3 k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 9502\/CT-TTHT<\/a> ng\u00e0y 3\/10\/2016)<\/em><\/span><\/p>\n

6. Ghi sai t\u00ean kh\u00e1ch h\u00e0ng c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh?<\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n ghi sai t\u00ean kh\u00e1ch h\u00e0ng, ph\u1ea3i \u0111\u1ea3m b\u1ea3o m\u00e3 s\u1ed1 thu\u1ebf ghi \u0111\u00fang m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. Tuy nhi\u00ean, hai b\u00ean v\u1eabn ph\u1ea3i k\u00fd Bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00ednh k\u00e8m.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c, n\u1ebfu h\u00f3a \u0111\u01a1n ghi sai s\u1ed1 ti\u1ec1n th\u00ec hai b\u00ean ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed3ng th\u1eddi b\u00ean b\u00e1n ph\u00e1t h\u00e0nh th\u00eam h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span>
\nNgo\u00e0i ra, tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0ng b\u00ean mua tr\u1ea3 l\u1ea1i h\u00e0ng (do h\u01b0 h\u1ecfng ho\u1eb7c kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng ti\u1ebfp\u2026) th\u00ec b\u00ean mua b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng .<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 8031\/CT-TTHT<\/a> ng\u00e0y 19\/8\/2016)<\/em><\/span><\/p>\n

7. C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ghi sai t\u00ean h\u00e0ng<\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n ch\u1ec9 ghi sai t\u00ean h\u00e0ng h\u00f3a \u2013 d\u1ecbch v\u1ee5 trong khi c\u00e1c n\u1ed9i dung kh\u00e1c \u0111\u1ec1u ghi \u0111\u00fang th\u00ec x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC.<\/span>
\nTheo \u0111\u00f3, hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i n\u1ed9i dung ghi sai, \u0111\u1ed3ng th\u1eddi b\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, tr\u00ean \u0111\u00f3 ghi r\u00f5 n\u1ed9i dung \u0111\u00e3 ghi sai, n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u, ng\u00e0y th\u00e1ng n\u0103m c\u1ee7a h\u00f3a \u0111\u01a1n ghi sai.<\/span>
\nC\u1ea7n l\u01b0u \u00fd, tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n ch\u1ec9 ghi c\u00e1c n\u1ed9i dung \u0111\u00e3 ghi sai c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, c\u00e1c n\u1ed9i dung \u0111\u00e3 ghi \u0111\u00fang (s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n\u2026) kh\u00f4ng \u0111\u01b0\u1ee3c ghi l\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 6803\/CT-TTHT <\/a>ng\u00e0y 18\/7\/2016)<\/em><\/span><\/p>\n

8. Ghi sai thu\u1ebf su\u1ea5t ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC , tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0ng ghi sai ho\u1eb7c nh\u1ea7m thu\u1ebf su\u1ea5t (ghi kh\u00f4ng ch\u1ecbu thu\u1ebf thay v\u00ec ph\u1ea3i ch\u1ecbu 10%) th\u00ec hai b\u00ean c\u00f9ng l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi b\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 s\u1eeda l\u1ea1i thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf GTGT<\/span>
\nV\u1ec1 nguy\u00ean t\u1eafc, C\u00f4ng ty ph\u1ea3i l\u1eadp 01 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho m\u1ed7i h\u00f3a \u0111\u01a1n ghi sai.<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 6653\/CT-TTHT<\/a> ng\u00e0y 13\/7\/2016)<\/em><\/span><\/p>\n

9. Ghi sai gi\u00e1 t\u00ednh thu\u1ebf GTGT ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> , tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n ghi sai gi\u00e1 t\u00ednh thu\u1ebf GTGT th\u00ec hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 sai s\u00f3t, sau \u0111\u00f3 b\u00ean b\u00e1n l\u1eadp th\u00eam h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 t\u00ednh thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT v\u00e0 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 thu\u1ebf.<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 1631\/CT-TTHT<\/a> ng\u00e0y 25\/2\/2016)<\/em><\/span><\/p>\n

10. H\u00f3a \u0111\u01a1n ghi sai n\u1ebfu \u0111\u00e3 khai thu\u1ebf ph\u1ea3i l\u1eadp th\u00eam h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC , tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n l\u1eadp sai s\u1ed1 li\u1ec7u, n\u1ebfu h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00ec ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n k\u00e8m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 898\/CT-TTHT<\/a> ng\u00e0y 28\/1\/2016)<\/em><\/span><\/p>\n

11. H\u00f3a \u0111\u01a1n \u0111\u00e3 khai thu\u1ebf, ch\u1ec9 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng \u0111\u01b0\u1ee3c thu h\u1ed3i<\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u0111\u00e3 k\u00ea khai thu\u1ebf h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a nay ph\u00e1t hi\u1ec7n ghi sai gi\u00e1 (ghi cao h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf) d\u1eabn \u0111\u1ebfn sai ti\u1ec1n thu\u1ebf GTGT th\u00ec ph\u1ea3i x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC .<\/span>
\nTheo \u0111\u00f3, c\u00e1c b\u00ean ti\u1ebfn h\u00e0nh l\u1eadp bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn n\u1ed9i dung sai s\u00f3t, \u0111\u1ed3ng th\u1eddi b\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (gi\u1ea3m). C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua \u2013 b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 12353\/CT-TTHT<\/a> ng\u00e0y 8\/12\/2015)<\/em><\/span><\/p>\n

12. Ghi sai t\u1ef7 gi\u00e1 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h2>\n

T\u1ea1i C\u00f4ng v\u0103n s\u1ed1 11877\/CT-TTHT ng\u00e0y 1\/12\/2015, C\u1ee5c Thu\u1ebf TP. HCM y\u00eau c\u1ea7u c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n ghi sai t\u1ef7 gi\u00e1 \u0111\u1ec1u ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 sai s\u00f3t v\u00e0 l\u1eadp th\u00eam h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC .<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 11877\/CT-TTHT<\/a> ng\u00e0y 1\/12\/2015)<\/em><\/span><\/p>\n

13. Mi\u1ec5n l\u1eadp h\u00f3a \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ghi sai t\u00ean ho\u1eb7c \u0111\u1ecba ch\u1ec9<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC , ch\u1ec9 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n ghi sai ti\u00eau th\u1ee9c v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span>
\nNg\u01b0\u1ee3c l\u1ea1i, n\u1ebfu ghi sai c\u00e1c ti\u00eau th\u1ee9c kh\u00e1c (kh\u00f4ng ph\u1ea3i t\u00ean, \u0111\u1ecba ch\u1ec9) th\u00ec b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 12078\/CT-TTHT <\/a>ng\u00e0y 4\/12\/2015)<\/em><\/span><\/p>\n

14. C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n ghi sai ng\u00e0y l\u1eadp<\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ghi sai ng\u00e0y l\u1eadp, n\u1ebfu h\u00f3a \u0111\u01a1n n\u00e0y c\u00e1c b\u00ean (mua \u2013 b\u00e1n) ch\u01b0a k\u00ea khai thu\u1ebf th\u00ec x\u1eed l\u00fd theo kho\u1ea3n 2 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC . Theo \u0111\u00f3, c\u00e1c b\u00ean ti\u1ebfn h\u00e0nh l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai, \u0111\u1ed3ng th\u1eddi b\u00ean b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi giao cho b\u00ean mua.<\/span>
\nTuy nhi\u00ean, n\u1ebfu h\u00f3a \u0111\u01a1n l\u1eadp sai \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00ec ph\u1ea3i x\u1eed l\u00fd theo kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC . Theo \u0111\u00f3, hai b\u00ean ti\u1ebfn h\u00e0nh l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi b\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh giao cho b\u00ean mua<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 9652\/CT-TTHT<\/a> ng\u00e0y 26\/10\/2015)<\/em><\/span><\/p>\n

15. H\u00f3a \u0111\u01a1n ghi sai MST ng\u01b0\u1eddi b\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 15 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC , h\u00f3a \u0111\u01a1n mua v\u00e0o ghi sai m\u00e3 s\u1ed1 thu\u1ebf (MST) c\u1ee7a ng\u01b0\u1eddi b\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span>
\nTheo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, nh\u01b0ng tr\u00ean b\u1ea3ng k\u00ea v\u00e0 h\u00f3a \u0111\u01a1n ghi sai MST ng\u01b0\u1eddi b\u00e1n th\u00ec c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ch\u1ec9 ghi sai MST ng\u01b0\u1eddi b\u00e1n tr\u00ean b\u1ea3ng k\u00ea mua v\u00e0o, c\u00f2n h\u00f3a \u0111\u01a1n v\u1eabn ghi \u0111\u00fang th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 53896\/CT-HTr<\/a> ng\u00e0y 17\/8\/2015)<\/em><\/span><\/p>\n

16. H\u00f3a \u0111\u01a1n ghi sai ng\u00e0y, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 khai b\u1ed5 sung th\u1ebf n\u00e0o?<\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n giao cho b\u00ean mua, c\u00e1c b\u00ean \u0111\u1ec1u \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0ng sau \u0111\u00f3 ph\u00e1t hi\u1ec7n ghi sai ch\u1ec9 ti\u00eau ng\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP . Ti\u1ebfp \u0111\u00f3, khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft c1 kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/span>
\n(C\u00f4ng v\u0103n s\u1ed1 15889\/CT-HTr <\/a>ng\u00e0y 9\/4\/2015)<\/em><\/span><\/p>\n

 <\/p>\n

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

Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 nhi\u1ec1u sai s\u00f3t, nh\u1eefng sai s\u00f3t n\u00e0y \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng nh\u1eefng c\u00f4ng v\u0103n c\u1ee5 th\u1ec3. K\u1ebf to\u00e1n Centax xin t\u1eadp h\u1ee3p nh\u1eefng h\u01b0\u1edbng d\u1eabn n\u00e0y \u0111\u1ec3 cung c\u1ea5p cho c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft: \u0110i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n. 1. H\u00f3a \u0111\u01a1n..<\/p>\n","protected":false},"author":7,"featured_media":30882,"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\/30773"}],"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=30773"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30773\/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=30773"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}