{"id":5531,"date":"2015-08-03T05:05:24","date_gmt":"2015-08-03T05:05:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5531"},"modified":"2016-09-23T02:28:55","modified_gmt":"2016-09-23T02:28:55","slug":"muc-phat-cham-nop-bao-cao-tinh-hinh-su-dung-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5531","title":{"rendered":"M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-5534\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/M\u1ee9c-ph\u1ea1t-ch\u1eadm-n\u1ed9p-l\u00e0m-kh\u00f4ng-\u0111\u00fang-b\u00e1o-c\u00e1o-t\u00ecnh-h\u00ecnh-s\u1eed-d\u1ee5ng-h\u00f3a-\u0111\u01a1n.jpg\" alt=\"M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p, l\u00e0m kh\u00f4ng \u0111\u00fang b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n\" width=\"193\" height=\"245\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong> l\u00e0 bao nhi\u00eau? H\u00ecnh th\u1ee9c x\u1eed l\u00fd l\u00e0 g\u00ec? Hi\u1ec7n nay nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ec3 \u00fd \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y khi\u1ebfn m\u1eafc ph\u1ea3i m\u1ed9t s\u1ed1 vi ph\u1ea1m kh\u00f4ng \u0111\u00e1ng c\u00f3. Gi\u00fap cho c\u00e1c b\u1ea1n kh\u00f4ng v\u01b0\u1edbng m\u1eafc v\u1ea5n \u0111\u1ec1 n\u00e0y, <strong><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> c\u00f3 b\u00e0i vi\u1ebft gi\u00fap c\u00e1c b\u1ea1n th\u00e1o g\u1ee1 th\u1eafc m\u1eafc n\u00e0y<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi t\u1eebng h\u00e0nh vi sai ph\u1ea1m ri\u00eang c\u00f3 c\u00e1c m\u1ee9c ph\u1ea1t kh\u00e1c nhau. <strong><a href=\"http:\/\/Centax.edu.vn\">\u0110\u00e0o t\u1ea1o K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111i v\u00e0o c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eeda d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 27 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o theo th\u00e1ng, th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o theo qu\u00fd, th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y th\u1ee9 30 sau ng\u00e0y k\u1ebft th\u00fac qu\u00fd<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. Quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 13 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-102014tt-btc-huong-dan-xu-phat-vi-pham-hve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/a><\/strong>\u00a0quy \u0111\u1ecbnh v\u1ec1 ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8220;1. Ph\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp sai ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, theo quy \u0111\u1ecbnh.<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i b\u1ecb ph\u1ea1t ti\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi l\u1ea1i c\u01a1 quan thu\u1ebf c\u00e1c th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o \u0111\u00fang quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 l\u1eadp l\u1ea1i th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o thay th\u1ebf \u0111\u00fang quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n:<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a) Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y th\u1ee9 1 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 5 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, t\u1eeb ng\u00e0y th\u1ee9 6 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c) Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1eadm sau 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf. H\u00e0nh vi kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c t\u00ednh sau 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.&#8221;<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><u>Nh\u01b0 v\u1eady:<\/u><\/span> C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean h\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n s\u1ebd b\u1ecb ph\u1ea1t nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t c\u1ea3nh c\u00e1o trong v\u00f2ng 5 ng\u00e0y k\u1ec1 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p ch\u1eadm th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y th\u1ee9 6 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p ch\u1eadm th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sau 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u00a0\u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u00a0theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p ho\u1eb7c n\u1ed9p sai b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh l\u00e0 bao nhi\u00eau? M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><a href=\"https:\/\/centax.dsoftware.vn\/muc-phat-cham-nop-bao-cao-tinh-hinh-su-dung-hoa-don\/\">M\u1ee9c ph\u1ea1t h\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><a href=\"https:\/\/centax.dsoftware.vn\/muc-phat-cham-nop-bao-cao-tinh-hinh-su-dung-hoa-don\/\">M\u1ee9c ph\u1ea1t h\u00e0nh vi l\u1eadp sai b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 bao nhi\u00eau? H\u00ecnh th\u1ee9c x\u1eed l\u00fd l\u00e0 g\u00ec? Hi\u1ec7n nay nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ec3 \u00fd \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y khi\u1ebfn m\u1eafc ph\u1ea3i m\u1ed9t s\u1ed1 vi ph\u1ea1m kh\u00f4ng \u0111\u00e1ng c\u00f3. Gi\u00fap cho c\u00e1c b\u1ea1n kh\u00f4ng v\u01b0\u1edbng m\u1eafc v\u1ea5n \u0111\u1ec1 n\u00e0y, K\u1ebf to\u00e1n..<\/p>\n","protected":false},"author":7,"featured_media":10107,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[678],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5531"}],"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=5531"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5531\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10107"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5531"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}