{"id":4969,"date":"2015-07-30T09:51:34","date_gmt":"2015-07-30T09:51:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4969"},"modified":"2015-08-07T08:04:05","modified_gmt":"2015-08-07T08:04:05","slug":"cach-xu-ly-hoa-don-khi-viet-sai-ma-so-thue-cua-nguoi-mua","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4969","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-5026\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/C\u00e1ch-x\u1eed-l\u00fd-h\u00f3a-\u0111\u01a1n-khi-vi\u1ebft-sai-m\u00e3-s\u1ed1-thu\u1ebf-c\u1ee7a-ng\u01b0\u1eddi-mua.jpg\" alt=\"C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua - \u1ea3nh ch\u00ednh\" width=\"225\" height=\"191\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/C\u00e1ch-x\u1eed-l\u00fd-h\u00f3a-\u0111\u01a1n-khi-vi\u1ebft-sai-m\u00e3-s\u1ed1-thu\u1ebf-c\u1ee7a-ng\u01b0\u1eddi-mua.jpg 400w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/C\u00e1ch-x\u1eed-l\u00fd-h\u00f3a-\u0111\u01a1n-khi-vi\u1ebft-sai-m\u00e3-s\u1ed1-thu\u1ebf-c\u1ee7a-ng\u01b0\u1eddi-mua-300x255.jpg 300w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi b\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p kh\u00f4ng tr\u00e1nh kh\u1ecfi nh\u1eefng sai s\u00f3t. V\u1eady <strong>C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua<\/strong> nh\u01b0 th\u1ebf n\u00e0o? B\u1ea1n \u0111ang b\u0103n kho\u0103n kh\u00f4ng bi\u1ebft c\u00e1ch x\u1eed l\u00fd nh\u01b0 n\u00e0o cho h\u1ee3p l\u00fd? \u0110\u1ec3 l\u00e0m r\u00f5 \u0111i\u1ec1u n\u00e0y <strong><a href=\"Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> c\u0169ng \u0111\u00e3 c\u00f3 b\u00e0i vi\u1ebft v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">1. C\u00e1c quy \u0111\u1ecbnh<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 Kho\u1ea3n 7, \u0110i\u1ec1u 3 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n l\u1eadp sai t\u00ean, \u0111\u1ecba ch\u1ec9 nh\u01b0ng \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>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\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\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 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 xem th\u00eam b\u00e0i vi\u1ebft: <span style=\"color: #ff0000;\"><a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-hoa-don-viet-sai-ten-dia-chi\/\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean \u0111\u1ecba ch\u1ec9<\/a><\/span> \u0111\u1ec3 c\u00f3 th\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c c\u00e1ch x\u1eed l\u00fd khi g\u1eb7p ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p n\u00e0y tr\u00e1nh nh\u1eefng kho\u1ea3n ph\u1ea1t v\u1ec1 thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3 x\u1ea3y ra.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u1ef1a v\u00e0o quy \u0111\u1ecbnh c\u1ee7a Kho\u1ea3n 7, \u0110i\u1ec1u 3 <strong>Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong> b\u00ean tr\u00ean th\u00ec tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 20 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><em>\u201c1. Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n ch\u01b0a giao cho ng\u01b0\u1eddi mua, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n l\u1eadp sai, ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai.<br \/>\n<\/em><\/span><em style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea3i h\u1ee7y b\u1ecf, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua 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. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi 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 theo quy \u0111\u1ecbnh.<br \/>\n<\/em><em style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">3. 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\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\u00e1m) 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\u2026, k\u00fd hi\u1ec7u\u2026 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 (-).<br \/>\n<\/em><em style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">4. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n theo Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">2. K\u1ebft lu\u1eadn<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u1ef1a v\u00e0o quy \u0111\u1ecbnh c\u1ee7a <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> v\u00e0 <strong>Th\u00f4ng t\u01b0 26\/2014\/TT-BTC<\/strong> \u00a0th\u00ec c\u00f3 c\u00e1c c\u00e1ch x\u1eed l\u00fd trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a giao cho kh\u00e1ch h\u00e0ng: g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef l\u1ea1i s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00e3 giao cho kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a giao h\u00e0ng v\u00e0 ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf: h\u1ee7y b\u1ecf v\u00e0 l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n, g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef l\u1ea1i s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai, l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00e3 giao cho kh\u00e1ch h\u00e0ng, \u0111\u00e3 giao h\u00e0ng, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf: 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 v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t.<\/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 vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua m\u00e0 c\u1ea3 2 b\u00ean \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00ec c\u00e1ch x\u1eed l\u00fd c\u1ee5 th\u1ec3 n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nh\u01b0 th\u1ebf n\u00e0o? C\u00e1ch k\u00ea khai c\u0169ng nh\u01b0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i vi\u1ebft ra sao? Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc \u0111\u00f3 th\u00ec <strong><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> \u0111\u00e3 c\u00f3 b\u00e0i vi\u1ebft gi\u00fap c\u00e1c b\u1ea1n x\u1eed l\u00fd, b\u1ea1n \u0111\u1ecdc xem th\u00eam t\u1ea1i \u0111\u00e2y:<br \/>\n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt; color: #ff0000;\"><a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-hoa-don-viet-sai-ma-so-thue-cua-nguoi-mua-da-ke-khai-thue\/\">C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf<br \/>\n<\/a><\/span><span style=\"font-size: 12pt; color: #ff0000;\"><a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-hoa-don-viet-sai-ma-so-thue-cua-nguoi-mua-chua-ke-khai-thue\/\">C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung trong Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/p>\n","protected":false},"author":7,"featured_media":6900,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[591],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4969"}],"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=4969"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4969\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6900"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4969"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}