{"id":5108,"date":"2015-07-31T03:44:18","date_gmt":"2015-07-31T03:44:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5108"},"modified":"2015-07-31T03:47:40","modified_gmt":"2015-07-31T03:47:40","slug":"cong-van-4099ct-ttht-quy-dinh-ve-viec-hoa-don-chung-tu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5108","title":{"rendered":"C\u00f4ng v\u0103n 4099\/CT-TTHT quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb"},"content":{"rendered":"

C\u00f4ng v\u0103n 4099\/CT-TTHT quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/strong> vi\u1ebft sai trong Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> ban h\u00e0nh ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\"C\u00f4ng<\/p>\n

\"C\u00f4ng<\/p>\n

Tr\u1ea3 l\u1eddi v\u0103n b\u1ea3n s\u1ed1 120514\/HTKK-HCM ng\u00e0y 12\/05\/2014 c\u1ee7a C\u00f4ng ty v\u1ec1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb; 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 18 Th\u00f4ng t\u01b0 s\u1ed1 64\/2013\/TT-BTC ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2013 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 (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/05\/2014):<\/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\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 (-)\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 3, \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31 th\u00e1ng 3 n\u0103m 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\u00a0h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/06\/2014):<\/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\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 (-)\u201d.<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng ch\u1ec9 ghi sai ch\u1ec9 ti\u00eau tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0: T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf \u2026 c\u00e1c sai s\u00f3t n\u00e0y kh\u00f4ng l\u00e0m t\u0103ng gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 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, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 n\u1ed9i dung \u0111\u00e3 ghi sai; n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh; s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u, ng\u00e0y th\u00e1ng n\u0103m c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh; h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh n\u00e0y b\u00ean b\u00e1n k\u00ea khai tr\u00ean b\u1ea3ng k\u00ea \u0111\u1ea7u ra, b\u00ean mua k\u00ea khai tr\u00ean b\u1ea3ng k\u00ea \u0111\u1ea7u v\u00e0o tr\u00ean ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf HTKK c\u1ee7a k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 doanh thu v\u00e0 ti\u1ec1n thu\u1ebf GTGT n\u00ean, c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y tr\u00ean c\u00e1c b\u1ea3ng k\u00ea ghi b\u1eb1ng kh\u00f4ng (0)).<\/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

\"C\u00f4ng<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n 4099\/CT-TTHT quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ban h\u00e0nh ng\u00e0y 02\/06\/2014 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf TP H\u1ed3 Ch\u00ed Minh. K\u1ebf to\u00e1n Centax lu\u00f4n c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[604],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5108"}],"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=5108"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5108\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5108"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}