{"id":30871,"date":"2017-09-03T07:31:59","date_gmt":"2017-09-03T07:31:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30871"},"modified":"2017-09-07T03:06:36","modified_gmt":"2017-09-07T03:06:36","slug":"cong-van-so-12078-ct-ttht-vv-dieu-chinh-hoa-don-sai-sot","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30871","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 12078 \/CT-TTHT V\/v \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n sai s\u00f3t."},"content":{"rendered":"

<\/h2>\n

 <\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0T\u1ed4NG C\u1ee4C THU\u00ca \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span><\/p>\n

C\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span>\u00a0<\/span>\u00a0\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/p>\n

s\u1ed1: 12078 \/CT-TTHT \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Th\u00e0nh ph\u1ed5 H\u1ed3 Ch\u00ed Minh, ng\u00e0y 04 th\u00e1ng 12 n\u0103m 2015<\/em><\/span><\/p>\n

V\/v: l\u1eadp ho\u00e1 \u0111\u01a1n<\/span><\/p>\n

 <\/p>\n

K\u00ednh g\u1eedi<\/strong>: C\u00f4ng ty TNHH Gunze (VN)<\/span><\/p>\n

\u0110\/ch\u1ec9: \u0111\u01b0\u1eddng s\u1ed5 10, KCX T\u00e2n Thu\u1eadn, Q. 7, TP. HCM<\/span>
\n M\u00e3 s\u1ed1 thu\u1ebf: 0300666030<\/span><\/p>\n

Tr\u1ea3 l\u1eddi v\u0103n b\u1ea3n s\u1ed1 10\/KT-GVN15 ng\u00e0y 24\/11\/2015 c\u1ee7a C\u00f4ng ty v\u1ec1 l\u1eadp ho\u00e1 \u0111\u01a1n, 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 39\/2014\/TT-BTC<\/a> ng\u00e0y 31\/3\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5:<\/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\u00ea, 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 tho\u1ea3 thu\u1eadn bang v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. Ho\u00e1 \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng…, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u00e1 \u0111\u01a1n s\u1ed1…, k\u00fd hi\u1ec7u… C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n \u0111i\u00eau 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\u00e2u ra, \u0111\u1ea7u v\u00e0o. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-)\u201d.<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> ng\u00e0y 27\/02\/2015 c\u1ee7a 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 s\u1ed1 39\/2014\/TT- BTC nh\u01b0 sau:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ecdp 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\u1ecdp 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, tr\u01b0\u1eddng h\u1ecdp C\u00f4ng ty mua h\u00e0ng h\u00f3a c\u1ee7a C\u00f4ng ty TNHH H\u01b0ng Nghi\u1ec7p Formosa (C\u00f4ng ty Formosa) v\u00e0 C\u00f4ng ty Formosa \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 th\u00ec C\u00f4ng ty v\u00e0 kh\u00e1ch h\u00e0ng l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi C\u00f4ng ty Formosa l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/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\u00e2n t\u1ea1i v\u0103n b\u1ea3n n\u00e0y.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 PH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Tr\u1ea7n Th\u1ecb L\u1ec7 Nga<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 ( \u0110\u00e3 k\u00fd) \u00a0\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

  \u00a0 \u00a0 \u00a0 \u00a0T\u1ed4NG C\u1ee4C THU\u00ca \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM C\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0..<\/p>\n","protected":false},"author":7,"featured_media":30972,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4370,4382],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30871"}],"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=30871"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30871\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30972"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30871"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}