{"id":30851,"date":"2017-09-04T07:13:00","date_gmt":"2017-09-04T07:13:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30851"},"modified":"2017-09-06T09:17:36","modified_gmt":"2017-09-06T09:17:36","slug":"cong-van-8031ct-ttht-vv-xu-ly-voi-hoa-don-da-lap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30851","title":{"rendered":"C\u00f4ng v\u0103n 8031\/CT-TTHT V\/v x\u1eed l\u00fd v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc to\u00e0n v\u0103n C\u00f4ng v\u0103n s\u1ed1 8031\/CT-TTHT Vv x\u1eed l\u00fd v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp. M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i.<\/span><\/h1>\n\n\n\n\n
\n

T\u1ed4NG C\u1ee4C THU\u1ebe
\nC\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH<\/b>
\n——-<\/span><\/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:\u00a0<\/span>8031\/CT-TTHT<\/span>
\nV\/v: L\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/i><\/span><\/td>\n		\n

Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh<\/i>, ng\u00e0y\u00a0<\/span><\/i>19<\/i>\u00a0th\u00e1ng\u00a0<\/span><\/i>08<\/i>\u00a0n\u0103m\u00a0<\/span><\/i>2016<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi:\u00a0<\/span><\/b>C\u00f4ng ty TNHH F<\/span>uji Xerox Vi\u1ec7t Nam<\/span><\/span>
\n\u0110\u1ecba ch\u1ec9: T\u1ea7ng 12 Vincom Center, 72 L\u00ea Th\u00e1nh T\u00f4n, Qu\u1eadn 1, TP. H\u1ed3 Ch\u00ed Minh<\/span>
\nM\u00e3 s\u1ed1 thu\u1ebf: 0310074234<\/span><\/p>\n

Tr\u1ea3 l\u1eddi v\u0103n\u00a0<\/span>b\u1ea3n s\u1ed1 FXV-2016 ng\u00e0y 21\/07\/2016 c\u1ee7a C\u00f4ng ty v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i, C\u1ee5c Thu\u1ebf TP c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng\u00a0<\/span>d\u1eabn v\u1ec1 h\u00f3a\u00a0\u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp:<\/span><\/span><\/p>\n

\u201cX\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/span><\/p>\n

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

Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th<\/span>\u1ecfa\u00a0thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t h\u00f3a \u0111\u01a1n gh<\/span>i\u00a0r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi<\/span>\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf g<\/span>i\u00e1 tr\u1ecb gia t\u0103ng\u2026<\/span>\u00a0<\/span>ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1…, k\u00fd hi\u1ec7u… C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o<\/span>,\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/span><\/span><\/p>\n

\u2026\u201d<\/span><\/p>\n

+ T\u1ea1i \u0110i\u1ec3m 2.8 Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/strong>\u00a0quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, c\u01a1 s\u1edf ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a t<\/span>r\u1ea3\u00a0l\u1ea1i ng\u01b0\u1eddi b\u00e1n do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ti\u1ec1n thu\u1ebf GTGT (n\u1ebfu c\u00f3).<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, b\u00ean mua v\u00e0 b\u00ean b\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 lo\u1ea1i h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng tr\u1ea3 l\u1ea1i theo gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT theo h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (s\u1ed1 k\u00fd hi\u1ec7u, ng\u00e0y, th\u00e1ng\u00a0<\/span>c\u1ee7a h\u00f3a \u0111\u01a1n), l\u00fd do tr\u1ea3 h\u00e0ng v\u00e0 b\u00ean b\u00e1n thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.\u201d<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 7.b, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a<\/span>\u00a0<\/span>B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/span>\u00a0<\/span>ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 (hi\u1ec7u<\/span>\u00a0<\/span>l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2015):<\/span><\/span><\/p>\n

\u201c\u2026<\/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<\/span>\u00a0<\/span>b\u00e1n.<\/span><\/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<\/span>\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><\/span><\/p>\n

\u2026<\/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<\/span>\u1ec1u\u00a0ch\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\u00a0<\/span>20 Th\u00f4ng\u00a0t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 quy\u00a0<\/span>\u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n

1.\/ Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty theo tr\u00ecnh b\u00e0y: kh\u00e1ch h\u00e0ng c\u1ee7a C\u00f4ng ty ch\u01b0a c\u00f3 gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam<\/span>, n\u00ean\u00a0khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a (m\u00e1y photocopy v\u00e0 thi\u1ebft b\u1ecb \u0111<\/span>i\u00a0k\u00e8m, v\u1eadt t\u01b0 ti\u00eau hao, ph\u1ee5 t\u00f9ng thay th\u1ebf, gi\u1ea5y, ph\u00ed trang in, ph\u1ea7n m\u1ec1m), C\u00f4ng ty \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n v\u1edbi th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 tr\u1ee5\u00a0<\/span>s\u1edf\u00a0ch\u00ednh \u1edf n\u01b0\u1edbc ngo\u00e0i (vi\u1ec7c giao h\u00e0ng v\u00e0 l\u1eafp \u0111\u1eb7t t\u1ea1i Vi\u1ec7t Nam) l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh. Vi\u1ec7c C\u00f4ng ty \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m cho h\u00f3a \u0111\u01a1n n\u00eau tr\u00ean v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi do kh\u00e1ch h\u00e0ng c\u00f3 gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam l\u00e0 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

2<\/span>.\/\u00a0Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng h\u00f3a, khi giao h\u00e0ng \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh. Sau \u0111\u00f3, kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u tr\u1ea3 l\u1ea1i h\u00e0ng do h\u01b0 h\u1ecfng m\u1ed9t ph<\/span>\u1ea7n ho\u1eb7c kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng ti\u1ebfp t\u1ee5c th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng, kh\u00e1ch h\u00e0ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo\u00a0<\/span>h\u01b0\u1edbng\u00a0d\u1eabn t\u1ea1i \u0110i\u1ec3m 2.8 Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT BTC<\/strong><\/span>.<\/strong><\/span><\/p>\n

3<\/span>.\/\u00a0Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t giao cho kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0ng sau \u0111\u00f3 kh\u00e1ch h\u00e0ng ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n b\u1ecb sa<\/span>i\u00a0s\u1ed1\u00a0ti<\/span>\u1ec1n, sai th\u00f4ng tin (kh\u00e1ch h\u00e0ng thay \u0111\u1ed5i th\u00f4ng tin xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0ng kh\u00f4ng th\u00f4ng b\u00e1o cho C\u00f4ng ty); c\u00e1c n\u1ed9i dung kh\u00e1c \u0111\u1ec1u \u0111\u00fang theo quy \u0111\u1ecbnh th\u00ec C\u00f4ng ty v\u00e0 kh\u00e1ch h\u00e0ng l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh n\u1ed9i dung \u0111\u00e3 ghi sai, \u0111\u1ed3ng th\u1eddi C\u00f4ng ty l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0\u00a039\/2014\/TT-BTC\u00a0n\u00eau tr\u00ean. Ri\u00eang 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 ch\u1ec9 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.<\/span><\/span><\/p>\n

C\u1ee5c Thu\u1ebf TP th\u00f4ng b\u00e1o C\u00f4ng ty bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y.<\/span><\/p>\n

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

\n<\/i><\/b>N\u01a1i nh\u1eadn:<\/span><\/i><\/b>
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;\u00a0<\/span><\/span>
\n– Ph\u00f2ng KT 2;<\/span>
\n– Ph\u00f2ng PC;<\/span>
\n– L\u01b0u: VT,TTHT.<\/span>
\n1694 – 18088892 (25\/07\/20<\/span>16)<\/span><\/span>
\nnttlan<\/span><\/td>\n		\n

KT. C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/b><\/span><\/p>\n

Tr\u1ea7n Th\u1ecb L\u1ec7 Nga<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

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