{"id":4839,"date":"2015-07-30T03:26:21","date_gmt":"2015-07-30T03:26:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4839"},"modified":"2015-08-07T08:07:51","modified_gmt":"2015-08-07T08:07:51","slug":"cach-lap-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4839","title":{"rendered":"C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"  alignright wp-image-4851\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/30-07-2015-10-51-59-SA.jpg\" alt=\"C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n - \u1ea2nh h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng\" width=\"203\" height=\"285\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/30-07-2015-10-51-59-SA.jpg 630w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/30-07-2015-10-51-59-SA-214x300.jpg 214w\" sizes=\"(max-width: 203px) 100vw, 203px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Hi\u1ec7n nay \u0111\u00e3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i v\u1ec1 <strong>C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/strong>, l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o cho \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh? D\u01b0\u1edbi \u0111\u00e2y <strong><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ec1 <strong>c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/strong> theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t \u00a0theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\"><strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> <\/a>v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\"><strong>Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong>.<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0Kho\u1ea3n 1, \u0110i\u1ec1u 16, <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> th\u00ec khi l\u1eadp h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, (bao g\u1ed3m khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u00fang n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea3i d\u00f9ng c\u00f9ng m\u00e0u m\u1ef1c, lo\u1ea1i m\u1ef1c kh\u00f4ng phai, kh\u00f4ng s\u1eed d\u1ee5ng m\u1ef1c \u0111\u1ecf;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1eef s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, kh\u00f4ng vi\u1ebft ho\u1eb7c in \u0111\u00e8 l\u00ean ch\u1eef in s\u1eb5n v\u00e0\u00a0g\u1ea1ch ch\u00e9o ph\u1ea7n c\u00f2n tr\u1ed1ng (n\u1ebfu c\u00f3).Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng m\u00e1y t\u00ednh n\u1ebfu c\u00f3 ph\u1ea7n c\u00f2n tr\u1ed1ng tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec kh\u00f4ng ph\u1ea3i g\u1ea1ch ch\u00e9o.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n th\u00e0nh nhi\u1ec1u li\u00ean. N\u1ed9i dung l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t, tr\u00ean c\u00e1c li\u00ean h\u00f3a \u0111\u01a1n c\u00f3 c\u00f9ng m\u1ed9t s\u1ed1.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9\u00a0Kho\u1ea3n 2, \u0110i\u1ec1u 16, <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> c\u00f3 h\u01b0\u1edbng d\u1eabn ghi m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp nh\u01b0 sau:<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1. Ti\u00eau th\u1ee9c \u201cNg\u00e0y th\u00e1ng n\u0103m\u201d l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cNg\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<br \/>\n<\/em><em>Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.<br \/>\n<\/em><em>\u2026<br \/>\n<\/em><em>Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi vi\u1ec7c b\u00e1n d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean, d\u1ea7u kh\u00ed ch\u1ebf bi\u1ebfn v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y tr\u1ea3 l\u1ea1i, l\u00e0 ng\u00e0y ghi tr\u00ean bi\u00ean b\u1ea3n ho\u1eb7c l\u00e0 ng\u00e0y tr\u1ea3 h\u00e0ng.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. 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<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi t\u00ean \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00ean vi\u1ebft t\u1eaft theo<strong>\u00a0<\/strong>Gi\u1ea5y ch\u1ee9ng nh\u1eadn\u00a0\u0110KKD.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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: &#8220;Ph\u01b0\u1eddng&#8221; th\u00e0nh &#8220;P&#8221;; &#8220;Qu\u1eadn&#8221; th\u00e0nh &#8220;Q&#8221;, &#8220;Th\u00e0nh ph\u1ed1&#8221; th\u00e0nh &#8220;TP&#8221;, &#8220;Vi\u1ec7t Nam&#8221; th\u00e0nh &#8220;VN&#8221; ho\u1eb7c &#8220;C\u1ed5 ph\u1ea7n&#8221; l\u00e0 &#8220;CP&#8221;, &#8220;Tr\u00e1ch nhi\u1ec7m H\u1eefu h\u1ea1n&#8221; th\u00e0nh &#8220;TNHH&#8221;, &#8220;khu c\u00f4ng nghi\u1ec7p&#8221; th\u00e0nh &#8220;KCN&#8221;, &#8220;s\u1ea3n xu\u1ea5t&#8221; th\u00e0nh &#8220;SX&#8221;, &#8220;Chi nh\u00e1nh&#8221; th\u00e0nh &#8220;CN&#8221;\u2026 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><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>Ch\u00fa \u00fd m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t:<\/u><\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; T\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng th\u00ec ghi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5\u00a0t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i l\u1ea7n, ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n\u201d ho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\u201d.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n, cu\u1ed1i ng\u00e0y \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp chung m\u1ed9t h\u00f3a \u0111\u01a1n cho t\u1ed5ng doanh thu ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong ng\u00e0y.<\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.3. Ti\u00eau th\u1ee9c \u201cS\u1ed1 th\u1ee9 t\u1ef1, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n\u201d<\/strong><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi theo th\u1ee9 t\u1ef1 t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">G\u1ea1ch ch\u00e9o ph\u1ea7n b\u1ecf tr\u1ed1ng (n\u1ebfu c\u00f3), tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng m\u00e1y t\u00ednh n\u1ebfu c\u00f3 ph\u1ea7n c\u00f2n tr\u1ed1ng tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec kh\u00f4ng ph\u1ea3i g\u1ea1ch ch\u00e9o<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.4. Ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi b\u00e1n h\u00e0ng (k\u00fd, \u0111\u00f3ng d\u1ea5u, ghi r\u00f5 h\u1ecd t\u00ean)\u201d<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb kh\u00f4ng k\u00fd th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb cho ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp b\u00e1n k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0o\u00a0ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n\u00a0(g\u1ecdi l\u00e0 d\u1ea5u treo).<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.5. Ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi mua h\u00e0ng (k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)\u201d<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ai mua h\u00e0ng th\u00ec ng\u01b0\u1eddi \u00e2\u0301y k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>Ch\u00fa \u00fd:<\/u><\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ri\u00eang \u0111\u1ed1i v\u1edbi vi\u1ec7c\u00a0mua h\u00e0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp\u00a0nh\u01b0: Mua h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng, FAX th\u00ec ng\u01b0\u1eddi mua h\u00e0ng kh\u00f4ng\u00a0nh\u1ea5t thi\u1ebft ph\u1ea3i k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n. Khi l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi mua h\u00e0ng (k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)\u201d, ng\u01b0\u1eddi b\u00e1n h\u00e0ng ph\u1ea3i ghi r\u00f5 l\u00e0 b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng, FAX.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Khi l\u1eadp h\u00f3a \u0111\u01a1n cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra\u00a0n\u01b0\u1edbc ngo\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n\u00a0kh\u00f4ng\u00a0nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua n\u01b0\u1edbc ngo\u00e0i.<\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.6. \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0\u00a0\u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u00ed d\u1ee5: 10.000 USD \u2013 M\u01b0\u1eddi ngh\u00ecn \u0111\u00f4 la M\u1ef9.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed3ng th\u1eddi ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n c\u1ee7a th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i t\u1ec7 thu v\u1ec1 l\u00e0 lo\u1ea1i kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ghi t\u1ef7 gi\u00e1 ch\u00e9o v\u1edbi m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 c\u00f3 th\u1ec3 gi\u00fap c\u00e1c b\u1ea1n vi\u1ebft h\u00f3a \u0111\u01a1n m\u1ed9t c\u00e1ch \u0111\u00fang quy \u0111\u1ecbnh th\u00ec <strong><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> c\u00f3 h\u01b0\u1edbng d\u1eabn c\u00e1ch vi\u1ebft tr\u00ean m\u1ed9t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-viet-hoa-don-gtgt-moi-nhat-2015\/\">C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n GTGT m\u1edbi nh\u1ea5t 2015<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n GTGT theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t Th\u00f4ng t\u01b0 39\/2014\/TT-BTC ng\u00e0y 31\/03\/2014 theo B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo Th\u00f4ng t\u01b0 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015.<\/p>\n","protected":false},"author":7,"featured_media":6913,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[561],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4839"}],"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=4839"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4839\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6913"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4839"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}