{"id":5490,"date":"2015-08-03T03:35:36","date_gmt":"2015-08-03T03:35:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5490"},"modified":"2015-08-11T10:41:20","modified_gmt":"2015-08-11T10:41:20","slug":"doanh-nghiep-moi-thanh-lap-nop-bao-cao-su-dung-hoa-don-theo-thang-hay-quy","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5490","title":{"rendered":"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng hay qu\u00fd"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-5504\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Doanh-nghi\u1ec7p-m\u1edbi-th\u00e0nh-l\u1eadp-n\u1ed9p-b\u00e1o-c\u00e1o-t\u00ecnh-h\u00ecnh-s\u1eed-d\u1ee5ng-h\u00f3a-\u0111\u01a1n-theo-th\u00e1ng-hay-qu\u00fd.jpg\" alt=\"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng hay qu\u00fd - \u1ea3nh ch\u00ednh\" width=\"315\" height=\"236\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Doanh-nghi\u1ec7p-m\u1edbi-th\u00e0nh-l\u1eadp-n\u1ed9p-b\u00e1o-c\u00e1o-t\u00ecnh-h\u00ecnh-s\u1eed-d\u1ee5ng-h\u00f3a-\u0111\u01a1n-theo-th\u00e1ng-hay-qu\u00fd.jpg 480w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Doanh-nghi\u1ec7p-m\u1edbi-th\u00e0nh-l\u1eadp-n\u1ed9p-b\u00e1o-c\u00e1o-t\u00ecnh-h\u00ecnh-s\u1eed-d\u1ee5ng-h\u00f3a-\u0111\u01a1n-theo-th\u00e1ng-hay-qu\u00fd-300x225.jpg 300w\" sizes=\"(max-width: 315px) 100vw, 315px\" \/><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng hay qu\u00fd<\/strong> hi\u1ec7n \u0111ang l\u00e0 c\u00e2u h\u1ecfi c\u1ee7a nhi\u1ec1u b\u1ea1n k\u1ebf to\u00e1n c\u0169ng nh\u01b0 ch\u1ee7 doanh nghi\u1ec7p. \u0110\u1ec3 gi\u00fap c\u00e1c \u0111\u01a1n v\u1ecb m\u1edbi th\u00e0nh l\u1eadp c\u0169ng nh\u01b0 c\u00e1c k\u1ebf to\u00e1n m\u1edbi, <strong><a href=\"http:\/\/Centax.edu.vn\">\u0110\u00e0o t\u1ea1o K\u1ebf to\u00e1n Centax<\/a><\/strong> c\u0169ng \u0111\u00e3 c\u00f3 b\u00e0i vi\u1ebft \u0111\u1ec3 k\u1ecbp gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc n\u00e0y. M\u1eddi c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 theo d\u00f5i trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. H\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 27 <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 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u201c\u00a0<\/em><\/strong><em>H\u00e0ng qu\u00fd, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n) c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4; qu\u00fd II n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/10 v\u00e0 qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau (m\u1eabu s\u1ed1 3.9 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u1ea1i B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (=0)<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ri\u00eang doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf thu\u1ed9c di\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.\u201d<\/em><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">2. Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 5, kho\u1ea3n 4 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i kh\u1ed5 th\u1ee9 hai \u0110i\u1ec1u 27 <strong>Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/strong> nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cRi\u00eang doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf thu\u1ed9c di\u1ec7n mua ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.\u201d <\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><u>Nh\u01b0 v\u1eady:<\/u><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Doanh nghi\u1ec7p l\u00e0m b\u00e1o c\u00e1o s\u1eed dung h\u00f3a \u0111\u01a1n theo th\u00e1ng l\u00e0 nh\u1eefng doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro v\u1ec1 thu\u1ebf cao, thu\u1ed9c di\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Doanh nghi\u1ec7p l\u00e0m b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd:<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 r\u1ee7i ro v\u1ec1 thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng doanh nghi\u1ec7p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, v\u00e0 trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (0).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady th\u1ebf n\u00e0o l\u00e0 doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf, bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o? C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y: <span style=\"color: #ff0000;\"><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><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p b\u00e1o c\u00f4ng t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? V\u00e0 m\u1ee9c ph\u1ea1t l\u00e0 bao nhi\u00eau (n\u1ebfu c\u00f3). B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thoi-han-nop-bao-cao-tinh-hinh-su-dung-hoa-don\/\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 m\u1ee9c ph\u1ea1t khi n\u1ed9p ch\u1eadm<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp th\u00ec n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng hay theo qu\u00fd? Theo Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh nh\u1eefng doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf v\u00e0 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan Thu\u1ebf th\u00ec ph\u1ea3i b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo Th\u00e1ng.<\/p>\n","protected":false},"author":7,"featured_media":8026,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[669],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5490"}],"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=5490"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5490\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8026"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5490"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}