{"id":30855,"date":"2017-09-06T07:23:57","date_gmt":"2017-09-06T07:23:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30855"},"modified":"2017-09-06T08:55:52","modified_gmt":"2017-09-06T08:55:52","slug":"cong-van-so-6653ct-ttht-vv-dieu-chinh-hoa-don-sai-thue-suat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30855","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 6653\/CT-TTHT V\/v \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n sai thu\u1ebf su\u1ea5t."},"content":{"rendered":"\n\n\n\n
\n

T\u1ed4NG C\u1ee4C THU\u1ebe<\/span>
\nC\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH<\/b>
\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—————<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1:\u00a06653\/CT-TTHT<\/span>
\nV\/v: X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/i><\/span><\/td>\n		\n

Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, ng\u00e0y 13 th\u00e1ng 7 n\u0103m 2016<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi:<\/b>\u00a0C\u00f4ng ty TNHH MTV D\u1ec7t nhu\u1ed9m In B\u00f4ng & May m\u1eb7c T\u01b0\u1eddng Ph\u00e1t<\/span>
\n\u0110\/ch\u1ec9: 633\/27\/2.-4 H\u1ed3ng B\u00e0ng, Ph\u01b0\u1eddng 6, Qu\u1eadn 6, TP.HCM<\/span>
\nM\u00e3 s\u1ed1 thu\u1ebf: 0301339893<\/span><\/p>\n

Tr\u1ea3 l\u1eddi v\u0103n b\u1ea3n s\u1ed1 09\/TP ng\u00e0y 28\/06\/2016 c\u1ee7a C\u00f4ng ty v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, C\u1ee5c Thu\u1ebf TP c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/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 d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh:<\/span><\/p>\n

\u201cTr\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\u1ecfa thu\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 ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, 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. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-)\u201d.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty theo tr\u00ecnh b\u00e0y, t\u1eeb th\u00e1ng 01\/2015 \u0111\u1ebfn th\u00e1ng 04\/2016 \u0111\u00e3 l\u1eadp v\u00e0 xu\u1ea5t giao 16 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) khi cung c\u1ea5p d\u1ecbch v\u1ee5 cho C\u00f4ng ty TNHH SX TM H\u00f3a Nhi\u1ec7t Xanh nh\u01b0ng ghi sai thu\u1ebf su\u1ea5t (kh\u00f4ng ch\u1ecbu thu\u1ebf thay v\u00ec \u0111\u00fang l\u00e0 10%) th\u00ec C\u00f4ng ty v\u00e0 kh\u00e1ch h\u00e0ng l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 vi\u1ec7c sai s\u00f3t \u0111\u1ed3ng th\u1eddi C\u00f4ng ty l\u1eadp 16 h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn tr\u00ean (kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp 01 h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh chung cho 16 h\u00f3a \u0111\u01a1n ghi sai).<\/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 c\u00e1c 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\u01a1i nh\u1eadn:
\n<\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span>
\n– P. PC;<\/span>
\n– P. KT s\u1ed1 4;<\/span>
\n– L\u01b0u: HC, TTHT.<\/span>
\n1482-17113696\/2016\/hdct\/tta<\/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":"

T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH ——- 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:\u00a06653\/CT-TTHT V\/v: X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, ng\u00e0y 13 th\u00e1ng 7 n\u0103m 2016 \u00a0 K\u00ednh g\u1eedi:\u00a0C\u00f4ng ty TNHH MTV D\u1ec7t nhu\u1ed9m In..<\/p>\n","protected":false},"author":7,"featured_media":30962,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4373,4374],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30855"}],"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=30855"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30855\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30962"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30855"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}