{"id":5216,"date":"2015-08-01T04:05:41","date_gmt":"2015-08-01T04:05:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5216"},"modified":"2016-11-25T08:55:19","modified_gmt":"2016-11-25T08:55:19","slug":"xu-ly-hoa-don-viet-sai-ma-so-thue-cua-nguoi-mua-da-ke-khai-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5216","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 \u0111\u00e3 k\u00ea khai thu\u1ebf"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-5227\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/27-1402454411542.jpg\" alt=\"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 - \u1ea3nh ch\u00ednh\" width=\"261\" height=\"174\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/27-1402454411542.jpg 480w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/27-1402454411542-300x200.jpg 300w\" sizes=\"(max-width: 261px) 100vw, 261px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1eeb n\u0103m 2015, theo quy \u0111\u1ecbnh t\u1ea1i <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>, ch\u1ec9 c\u00f3 h\u00f3a \u0111\u01a1n vi\u1ebft sai ti\u1ec1n thu\u1ebf, v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf ph\u1ea3i thu h\u1ed3i h\u00f3a \u0111\u01a1n v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf<strong>. 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 <\/strong>\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng, l\u00e0m \u0111\u01a1n gi\u1ea3n c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n, v\u00e0 c\u0169ng b\u1edbt \u0111i nh\u1eefng r\u1ee7i ro c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p. \u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ea5n \u0111\u1ec1 n\u00e0y, <strong><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> \u0111\u00e3 c\u00f3 m\u1ed9t v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 c\u00f3 tr\u00ecnh b\u00e0y c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n c\u0169ng nh\u01b0 c\u00e1ch k\u00ea khai thu\u1ebf trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n thao kh\u1ea3o th\u00eam trong b\u00e0i vi\u1ebft sau: <a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-hoa-don-viet-sai-ma-so-thue-cua-nguoi-mua-chua-ke-khai-thue\/\">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><\/p>\n<h2><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>1. C\u0103n c\u1ee9<\/strong><\/span><\/h2>\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; color: #ff0000;\"><u>Nh\u01b0 v\u1eady:<\/u><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00f3 2 c\u00e1ch x\u1eed l\u00fd khi h\u00f3a \u0111\u01a1n vi\u1ebft sai MST c\u1ee7a ng\u01b0\u1eddi mua m\u00e0 c\u1ea3 2 b\u00ean \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\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 v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">L\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>1.1. L\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf, hai b\u00ean c\u00f9ng l\u1eadp Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n vi\u1ebft sai. 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<h3><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>1.2. L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0ng kh\u00f4ng thu h\u1ed3i h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u00ean b\u00e1n kh\u00f4ng thu h\u1ed3i l\u1ea1i h\u00f3a \u0111\u01a1n, ch\u1ec9 xu\u1ea5t h\u00f3a \u0111\u01a1n <strong>\u0111i\u1ec1u ch\u1ec9nh<\/strong>, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5: <strong>\u0110i\u1ec1u ch\u1ec9nh<\/strong> cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026 ng\u00e0y\u2026do ghi sai MST.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u1ea3 hai b\u00ean c\u00f9ng kh\u00f4ng k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf,( do \u0111\u00e3 k\u00ea khai) ch\u1ec9 l\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft. B\u00ean b\u00e1n ch\u1ec9 khai s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong k\u1ef3 (1 s\u1ed1).<\/span><\/p>\n<h2><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>2. V\u00ed d\u1ee5<\/strong><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">&#8211; 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 0000048 ng\u00e0y 22\/02\/2015 do <strong><a href=\"http:\/\/Centax.edu.vn\">C\u00f4ng ty TNHH D\u1ecbch v\u1ee5 T\u01b0 v\u1ea5n v\u00e0 \u0110\u1ea1i l\u00fd Thu\u1ebf CENTAX<\/a><\/strong> (ng\u01b0\u1eddi b\u00e1n h\u00e0ng) \u0111\u00e3 ghi sai m\u00e3 s\u1ed1 thu\u1ebf C\u00f4ng ty TNHH X\u00e2y d\u1ef1ng v\u00e0 Th\u01b0\u01a1ng m\u1ea1i \u0110\u1ee9c Th\u1ee7y th\u00e0nh: M\u00e3 s\u1ed1 thu\u1ebf: 0104568886<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">&#8211; C\u1ea3 2 <a href=\"http:\/\/Centax.edu.vn\"><strong>C\u00f4ng ty<\/strong> <strong>TNHH D\u1ecbch v\u1ee5 T\u01b0 v\u1ea5n v\u00e0 \u0110\u1ea1i l\u00fd Thu\u1ebf CENTAX<\/strong><\/a> (b\u00ean b\u00e1n h\u00e0ng) \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra tr\u00ean B\u1ea3ng k\u00ea 01-1\/GTGT th\u00e1ng 02\/2015. C\u00f4ng ty TNHH X\u00e2y d\u1ef1ng v\u00e0 Th\u01b0\u01a1ng m\u1ea1i \u0110\u1ee9c Th\u1ee7y (b\u00ean mua h\u00e0ng) \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean b\u1ea3ng k\u00ea 01-2\/GTGT th\u00e1ng 02\/2015.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Tr\u00ean h\u00f3a \u0111\u01a1n s\u1ed1 0000048 m\u00e0 <strong><a href=\"http:\/\/Centax.edu.vn\">C\u00f4ng ty K\u1ebf to\u00e1n CENTAX<\/a><\/strong> \u0111\u00e3 l\u1eadp chuy\u1ec3n cho C\u00f4ng ty \u0110\u1ee9c Th\u1ee7y c\u00f3 ghi sai MST nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-5217 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/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-\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 \u0111\u00e3 k\u00ea khai thu\u1ebf - \u1ea3nh 1\" width=\"630\" height=\"885\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/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-\u1ea3nh-1.png 630w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/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-\u1ea3nh-1-214x300.png 214w\" sizes=\"(max-width: 630px) 100vw, 630px\" \/><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif; color: #ff0000;\">H\u00ecnh 1: H\u00f3a \u0111\u01a1n sai m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n<h3 style=\"text-align: left;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>2.1. C\u00e1ch 1: L\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n, xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Sau khi \u0111\u00e3 ph\u00e1t hi\u1ec7n ra sai s\u00f3t <strong><a href=\"http:\/\/Centax.edu.vn\">C\u00f4ng ty K\u1ebf to\u00e1n CENTAX<\/a><\/strong> (\u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng) v\u00e0 C\u00f4ng ty TNHH X\u00e2y d\u1ef1ng v\u00e0 Th\u01b0\u01a1ng m\u1ea1i \u0110\u1ee9c Th\u1ee7y (\u0111\u01a1n v\u1ecb mua h\u00e0ng) l\u1eadp Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ghi r\u00f5 nh\u1eefng n\u1ed9i dung sai s\u00f3t nh\u01b0 tr\u00ean, \u0111\u1ed3ng th\u1eddi <strong><a href=\"http:\/\/Centax.edu.vn\">C\u00f4ng ty K\u1ebf to\u00e1n CENTAX<\/a><\/strong> l\u1eadp t\u1edd h\u00f3a \u0111\u01a1n kh\u00e1c ghi l\u1ea1i nh\u1eefng n\u1ed9i dung \u0111\u00fang thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 vi\u1ebft sai:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-5221 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/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-_-11.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 \u0111\u00e3 k\u00ea khai thu\u1ebf _ 1\" width=\"630\" height=\"995\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/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-_-11.png 630w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/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-_-11-190x300.png 190w\" sizes=\"(max-width: 630px) 100vw, 630px\" \/><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif; color: #ff0000;\">H\u00ecnh 2: H\u00f3a\u00a0\u0111\u01a1n thay th\u1ebf<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. C\u00e1ch 2: Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0ng kh\u00f4ng thu h\u1ed3i h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong><a href=\"http:\/\/Centax.edu.vn\">C\u00f4ng ty Centax<\/a><\/strong> kh\u00f4ng thu h\u1ed3i h\u00f3a \u0111\u01a1n, ch\u1ec9 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-5222 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/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-_-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 \u0111\u00e3 k\u00ea khai thu\u1ebf _ 2\" width=\"631\" height=\"996\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/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-_-2.png 631w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/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-_-2-190x300.png 190w\" sizes=\"(max-width: 631px) 100vw, 631px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u1ea3 hai b\u00ean c\u00f9ng kh\u00f4ng k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf (do \u0111\u00e3 k\u00ea khai trong th\u00e1ng tr\u01b0\u1edbc r\u1ed3i), ch\u1ec9 l\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec1u chinh\u00a0 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft. B\u00ean b\u00e1n ch\u1ec9 khai s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong k\u1ef3 (1 s\u1ed1).<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam trong b\u00e0i vi\u1ebft:<\/span><\/p>\n<p><span style=\"font-size: 12pt; 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<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-xu-ly-doi-voi-truong-hop-lam-mat-chay-hong-hoa-don\/\">C\u00e1ch x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-cach-viet-hoa-don-gtgt-moi-nhat-2015\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n GTGT m\u1edbi nh\u1ea5t 2015<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n 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 nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf h\u00f3a \u0111\u01a1n vi\u1ebft sai.<\/p>\n","protected":false},"author":7,"featured_media":6891,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[620],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5216"}],"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=5216"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5216\/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=5216"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}