{"id":5200,"date":"2015-07-31T10:02:35","date_gmt":"2015-07-31T10:02:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5200"},"modified":"2015-10-31T10:42:28","modified_gmt":"2015-10-31T10:42:28","slug":"xu-ly-hoa-don-viet-sai-ma-so-thue-cua-nguoi-mua-chua-ke-khai-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5200","title":{"rendered":"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"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-17249\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cach-xu-ly-hoa-don-viet-sai-anh-chinh.jpg\" alt=\"cach-xu-ly-hoa-don-viet-sai - anh chinh\" width=\"147\" height=\"110\" \/><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1eeb n\u0103m 2015: <strong>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<\/strong> nh\u01b0 th\u1ebf n\u00e0o? Theo quy \u0111\u1ecbnh c\u1ee7a <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> khi h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a k\u00ea khai thu\u1ebf th\u00ec ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2, \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 vi\u1ebft sai h\u00f3a \u0111\u01a1n ch\u01b0a k\u00ea khai thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u201c2. 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.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 7, \u0110i\u1ec1u 3 <strong>Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u201cTr\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-size: 12pt; font-family: helvetica, arial, sans-serif;\"><span style=\"color: #ff0000;\"><strong><u>Nh\u01b0 v\u1eady:<\/u><\/strong><\/span>\u00a0Khi 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 th\u00ec c\u00e1ch x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">L\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n vi\u1ebft sai<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n, <strong><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax xin<\/a><\/strong> c\u00f3 v\u00ed d\u1ee5 tr\u00ecnh b\u00e0y v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o:<\/span><\/p>\n<h2><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>1. V\u00ed d\u1ee5 minh h\u1ecda<\/strong><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ng\u00e0y 22\/05\/2015, C\u00f4ng ty TNHH X\u00e2y d\u1ef1ng v\u00e0 Th\u01b0\u01a1ng m\u1ea1i \u0110\u1ee9c Th\u1ee7y (ng\u01b0\u1eddi mua h\u00e0ng \u2013 M\u00e3 s\u1ed1 thu\u1ebf: 0104568862) ph\u00e1t hi\u1ec7n t\u1edd h\u00f3a \u0111\u01a1n GTGT s\u1ed1 0000178 ng\u00e0y 15\/05\/2015 do <strong><a href=\"http:\/\/Centax.edu.vn\">C\u00f4ng ty K\u1ebf to\u00e1n CENTAX<\/a><\/strong> (ng\u01b0\u1eddi b\u00e1n h\u00e0ng) \u0111\u00e3 ghi sai m\u00e3 s\u1ed1 thu\u1ebf C\u00f4ng ty \u0110\u1ee9c Th\u1ee7y th\u00e0nh: M\u00e3 s\u1ed1 thu\u1ebf: 0104568886.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>2. H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Do ng\u00e0y 22\/05\/2015 ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n vi\u1ebft sai MST, n\u00ean hai b\u00ean c\u00f9ng l\u1eadp Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n. Tr\u00ean bi\u00ean b\u1ea3n ghi r\u00f5 s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n, n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 n\u1ed9i dung vi\u1ebft sai, k\u1ef3 k\u00ea khai h\u00f3a \u0111\u01a1n. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec3n c\u1ee7a 2 b\u00ean k\u00fd x\u00e1c nh\u1eadn. Sau khi l\u00e2p Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n, b\u00ean B\u00e1n thu h\u1ed3i h\u00f3a \u0111\u01a1n vi\u1ebft sai v\u00e0 vi\u1ebft h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">H\u00f3a \u0111\u01a1n vi\u1ebft sai MST:<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-5201 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/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-\u1ea3nh-1.png\" alt=\"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 - \u1ea3nh 1\" width=\"631\" height=\"846\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/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-\u1ea3nh-1.png 631w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/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-\u1ea3nh-1-224x300.png 224w\" sizes=\"(max-width: 631px) 100vw, 631px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Sau khi \u0111\u00e3 ph\u00e1t hi\u1ec7n sai s\u00f3t, l\u1eadp Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n xong. B\u00ean <strong><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> ti\u1ebfn h\u00e0nh vi\u1ebft h\u00f3a \u0111\u01a1n thay th\u1ebf h\u00f3a \u0111\u01a1n vi\u1ebft sai v\u1edbi n\u1ed9i dung nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-5202 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/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-\u1ea3nh-2.png\" alt=\"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 - \u1ea3nh 2\" width=\"631\" height=\"968\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/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-\u1ea3nh-2.png 631w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/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-\u1ea3nh-2-196x300.png 196w\" sizes=\"(max-width: 631px) 100vw, 631px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n vi\u1ebft sai: B\u00ean b\u00e1n thu h\u1ed3i H\u00f3a \u0111\u01a1n, c\u00f9ng Bi\u00ean b\u1ea3n thu h\u1ed3i, l\u01b0u gi\u1eef 3 li\u00ean t\u1ea1i c\u00f4ng ty.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">K\u00ea khai thu\u1ebf : Hai b\u00ean ti\u1ebfn h\u00e0nh k\u00ea khai thu\u1ebf theo h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam: <a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-truong-hop-hoa-don-viet-sai-thue-suat-gtgt\/\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi vi\u1ebft sai thu\u1ebf su\u1ea5t GTGT<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; 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 MST c\u1ee7a ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khi h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? Trong tr\u01b0\u1eddng h\u1ee3p hai b\u00ean ch\u01b0a k\u00ea khai thu\u1ebf th\u00ec ti\u1ebfn h\u00e0nh c\u00f4ng vi\u1ec7c g\u00ec?<\/p>\n","protected":false},"author":7,"featured_media":6891,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[619],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5200"}],"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=5200"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5200\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6891"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5200"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}