{"id":5296,"date":"2015-08-01T09:32:47","date_gmt":"2015-08-01T09:32:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5296"},"modified":"2015-08-11T10:41:17","modified_gmt":"2015-08-11T10:41:17","slug":"nhung-to-chuc-ca-nhan-nao-duoc-mua-hoa-don-cua-co-quan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5296","title":{"rendered":"Nh\u1eefng t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n n\u00e0o \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-5320\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Nh\u1eefng-t\u1ed5-ch\u1ee9c-c\u00e1-nh\u00e2n-n\u00e0o-\u0111\u01b0\u1ee3c-mua-h\u00f3a-\u0111\u01a1n-c\u1ee7a-c\u01a1-quan-thu\u1ebf-\u1ea3nh-ch\u00ednh.gif\" alt=\"Nh\u1eefng t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n n\u00e0o \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf - \u1ea3nh ch\u00ednh\" width=\"179\" height=\"227\" \/><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 in ho\u1eb7c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n. M\u00e0 ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf in v\u00e0 ph\u00e1t h\u00e0nh.. V\u1eady<strong> Nh\u1eefng t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n n\u00e0o \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n c\u1ee7a C\u01a1 quan Thu\u1ebf<\/strong>? \u0110\u1ec3 k\u1ecbp l\u00e0m 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 b\u00e0i vi\u1ebft gi\u00fap c\u00e1c b\u1ea1n quan t\u00e2m hi\u1ec3u \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 11 <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 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n c\u1ee7a C\u01a1 quan Thu\u1ebf:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\"><em>\u201c1. C\u01a1 quan thu\u1ebf b\u00e1n h\u00f3a \u0111\u01a1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau:<br \/>\n<\/em><\/span><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\"><em>a) T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ee3p t\u00e1c x\u00e3, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n).<br \/>\n<\/em><\/span><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\"><em>T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt kinh doanh chuy\u00ean ng\u00e0nh kh\u00e1c.<br \/>\n<\/em><\/span><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\"><em>b) H\u1ed9, c\u00e1 nh\u00e2n kinh doanh;<br \/>\n<\/em><\/span><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\"><em>c) T\u1ed5 ch\u1ee9c kinh doanh, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp theo t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu.<br \/>\n<\/em><\/span><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\"><em>d) Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf;<br \/>\n<\/em><\/span><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\"><em>\u0111) Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<br \/>\n<\/em><\/span><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\"><em>Doanh nghi\u1ec7p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d, \u0111 kho\u1ea3n n\u00e0y mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi gian 12 th\u00e1ng. H\u1ebft th\u1eddi gian 12 th\u00e1ng, c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, trong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c, c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o doanh nghi\u1ec7p chuy\u1ec3n sang t\u1ef1 t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng ho\u1eb7c ti\u1ebfp t\u1ee5c mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ef1 in ho\u1eb7c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 3.15 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).\u201d<\/em><\/span><\/p>\n<p><strong><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #ff0000;\">Nh\u01b0 v\u1eady:<\/span><\/strong><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\">C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean th\u00ec nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\">T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\">H\u1ed9, c\u00e1 nh\u00e2n kinh doanh;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\">T\u1ed5 ch\u1ee9c kinh doanh, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp theo t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\">Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\">Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\">Trong c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean c\u00f3 nh\u1eafc t\u1edbi doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf. V\u1eady nh\u1eefng d\u1ea5u hi\u1ec7u n\u00e0o nh\u1eadn bi\u1ebft c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3 c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf? M\u1eddi c\u00e1c b\u1ea1n t\u00ecm hi\u1ec3u trong b\u00e0i vi\u1ebft n\u00e0y: <a href=\"https:\/\/centax.dsoftware.vn\/doanh-nghiep-co-rui-ro-cao-ve-thue\/\">Doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif;\">Xem th\u00eam:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, 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><a href=\"https:\/\/centax.dsoftware.vn\/hop-dong-thue-xe-ca-nhan\/\">H\u1ee3p \u0111\u1ed3ng thu\u00ea xe c\u00e1 nh\u00e2n<\/a><\/p>\n<p><a href=\"https:\/\/centax.dsoftware.vn\/cho-thue-nha-nop-nhung-loai-thue-nao\/\">Cho thu\u00ea nh\u00e0 n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n c\u1ee7a C\u01a1 quan Thu\u1ebf? C\u0103n c\u1ee9 v\u00e0o Th\u00f4ng t\u01b0 39\/2014\/TT-BTC c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng kinh doanh, doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/p>\n","protected":false},"author":7,"featured_media":8027,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[626],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5296"}],"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=5296"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5296\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8027"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5296"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}