{"id":5186,"date":"2015-07-31T08:16:14","date_gmt":"2015-07-31T08:16:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5186"},"modified":"2015-08-07T08:01:54","modified_gmt":"2015-08-07T08:01:54","slug":"xu-ly-truong-hop-hoa-don-viet-sai-thue-suat-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5186","title":{"rendered":"X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n vi\u1ebft sai thu\u1ebf su\u1ea5t GTGT"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-5188\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/X\u1eed-l\u00fd-tr\u01b0\u1eddng-h\u1ee3p-h\u00f3a-\u0111\u01a1n-vi\u1ebft-sai-thu\u1ebf-su\u1ea5t.jpg\" alt=\"X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n vi\u1ebft sai thu\u1ebf su\u1ea5t GTGT - \u1ea3nh ch\u00ednh\" width=\"314\" height=\"157\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/X\u1eed-l\u00fd-tr\u01b0\u1eddng-h\u1ee3p-h\u00f3a-\u0111\u01a1n-vi\u1ebft-sai-thu\u1ebf-su\u1ea5t.jpg 774w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/X\u1eed-l\u00fd-tr\u01b0\u1eddng-h\u1ee3p-h\u00f3a-\u0111\u01a1n-vi\u1ebft-sai-thu\u1ebf-su\u1ea5t-300x150.jpg 300w\" sizes=\"(max-width: 314px) 100vw, 314px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi l\u1eadp h\u00f3a \u0111\u01a1n GTGT r\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n vi\u1ebft sai thu\u1ebf su\u1ea5t thu\u1ebf GTGT. V\u1eady c\u00e1ch <strong>X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n vi\u1ebft sai thu\u1ebf su\u1ea5t GTGT<\/strong> l\u00e0 g\u00ec? <strong><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 theo d\u00f5i trong b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai thu\u1ebf su\u1ea5t GTGT<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u00a0\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> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n l\u1eadp sai nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; 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.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em style=\"font-family: 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.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em style=\"font-family: 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 (-).\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>D\u1ef1a v\u00e0o quy \u0111\u1ecbnh tr\u00ean th\u00ec khi vi\u1ebft sai thu\u1ebf su\u1ea5t, c\u00f3 nh\u1eefng c\u00e1ch x\u1eed l\u00fd nh\u01b0 sau:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; N\u1ebfu ch\u01b0a giao cho kh\u00e1ch h\u00e0ng: L\u01b0u \u0111\u1ee7 3 li\u00ean t\u1ea1i quy\u1ec3n h\u00f3a \u0111\u01a1n, g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 ghi x\u00f3a b\u1ecf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; N\u1ebfu \u0111\u00e3 giao cho kh\u00e1ch nh\u01b0ng ch\u01b0a k\u00ea khai thu\u1ebf : Hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n vi\u1ebft sai v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; N\u1ebfu hai b\u00ean \u0111\u00e3 k\u00ea khai thu\u1ebf:<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00e1c thay th\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t, hai b\u00ean c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 v\u00e0 thu\u1ebf GTGT<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. C\u01a1 s\u1edf kinh doanh t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t vi\u1ebft sai<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n ghi sai m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 c\u00e1c c\u01a1 s\u1edf kinh doanh t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh ( kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n), nh\u01b0 sau:<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb\u00a0b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\"><strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong>,<\/a> t\u1ea1i \u0110i\u1ec1u 12, Kho\u1ea3n 5 \u0111i\u1ec3m a, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c\u00a0x\u1eed l\u00fd\u00a0\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ghi sai thu\u1ebf su\u1ea5t m\u00e0 kh\u00f4ng x\u1eed l\u00fd k\u1ecbp th\u1eddi nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cN\u1ebfu thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n cao h\u01a1n thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t \u0111\u00e3 ghi tr\u00ean ho\u00e1 \u0111\u01a1n; N\u1ebfu thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n th\u1ea5p h\u01a1n thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t thu\u1ebf GTGT quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt; color: #ff0000;\">Nh\u01b0 v\u1eady:<\/span><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf su\u1ea5t ghi tr\u00ean h\u00f3a \u0111\u01a1n cao h\u01a1n thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh: Ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf su\u1ea5t ghi tr\u00ean h\u00f3a \u0111\u01a1n th\u1ea5p h\u01a1n thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh: Ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 \u0110i\u1ec3m b, Kho\u1ea3n 5, \u0110i\u1ec1u 12 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5:<\/em> <em>N\u1ebfu thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n mua v\u00e0o cao h\u01a1n thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o theo thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u00ean b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf theo \u0111\u00fang thu\u1ebf su\u1ea5t ghi tr\u00ean ho\u00e1 \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o theo thu\u1ebf su\u1ea5t ghi tr\u00ean ho\u00e1 \u0111\u01a1n nh\u01b0ng ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ng\u01b0\u1eddi b\u00e1n; N\u1ebfu thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n th\u1ea5p h\u01a1n thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o theo thu\u1ebf su\u1ea5t ghi tr\u00ean ho\u00e1 \u0111\u01a1n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00e3 khai, n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, khi b\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n ghi thu\u1ebf su\u1ea5t thu\u1ebf GTGT tr\u00ean ho\u00e1 \u0111\u01a1n GTGT b\u00e1n ra \u0111\u00fang b\u1eb1ng v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u00e3 khai, n\u1ed9p thu\u1ebf \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u01b0ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u00e3 khai (\u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 kh\u00e2u b\u00e1n ra n\u1ed9i \u0111\u1ecba) th\u1ea5p h\u01a1n thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT v\u00e0 c\u01a1 s\u1edf kinh doanh kh\u00f4ng th\u1ec3 thu th\u00eam \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 thu c\u1ee7a kh\u00e1ch h\u00e0ng theo h\u00f3a \u0111\u01a1n GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt; color: #ff0000;\">Nh\u01b0 v\u1eady:<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Thu\u1ebf su\u1ea5t ghi tr\u00ean h\u00f3a \u0111\u01a1n mua v\u00e0o cao h\u01a1n thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o theo thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a C\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi b\u00e1n l\u00e0 \u0111\u00e3 k\u00ea khai n\u1ed9p thu\u1ebf theo thu\u1ebf su\u1ea5t \u0111\u00e3 ghi tr\u00ean h\u00f3a \u0111\u01a1n, th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb theo thu\u1ebf su\u1ea5t ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Thu\u1ebf su\u1ea5t ghi tr\u00ean h\u00f3a \u0111\u01a1n mua v\u00e0o th\u1ea5p h\u01a1n thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o theo thu\u1ebf su\u1ea5t ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, n\u1ebfu kh\u00f4ng thu th\u00eam \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng, th\u00ec gi\u00e1 b\u00e1n s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf \u0111\u1ec3 t\u00ednh theo thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kinh doanh t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<span style=\"color: #ff0000;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-doi-voi-truong-hop-viet-sai-thue-suat\/\">C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai thu\u1ebf su\u1ea5t GTGT<\/a><\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><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><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-xu-ly-hoa-don-viet-sai\/\">C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-xu-ly-hoa-don-khi-viet-sai-ma-so-thue-cua-nguoi-mua\/\">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<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n vi\u1ebft sai thu\u1ebf su\u1ea5t GTGT c\u00e1ch x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? N\u1ebfu kh\u00f4ng l\u00e0m bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ho\u1eb7c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 2 b\u00ean t\u1ef1 \u00fd \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o v\u00e0 s\u1ed1 thu\u1ebf \u0111\u1ea7u ra k\u00ea khai theo s\u1ed1 n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":6893,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[618],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5186"}],"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=5186"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5186\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6893"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5186"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}