{"id":5541,"date":"2015-08-03T06:55:52","date_gmt":"2015-08-03T06:55:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5541"},"modified":"2015-08-11T08:54:49","modified_gmt":"2015-08-11T08:54:49","slug":"muc-phat-voi-hanh-vi-khong-nop-bao-cao-tinh-hinh-su-dung-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5541","title":{"rendered":"M\u1ee9c ph\u1ea1t 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"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-5549\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/M\u1ee9c-ph\u1ea1t-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-\u1ea3nh-ch\u00ednh.jpg\" alt=\"M\u1ee9c ph\u1ea1t 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-\u1ea3nh ch\u00ednh\" width=\"264\" height=\"176\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/M\u1ee9c-ph\u1ea1t-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-\u1ea3nh-ch\u00ednh.jpg 450w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/M\u1ee9c-ph\u1ea1t-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-\u1ea3nh-ch\u00ednh-300x200.jpg 300w\" sizes=\"(max-width: 264px) 100vw, 264px\" \/><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng bi\u1ebft m\u00ecnh \u0111ang ch\u1eadm n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ho\u1eb7c \u0111ang vi ph\u1ea1m kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. V\u1eady nh\u1eefng doanh nghi\u1ec7p n\u00e0o ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n? <strong><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ec1 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, v\u00e0 <strong>M\u1ee9c ph\u1ea1t 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.<\/strong><\/span><\/p>\n<h2><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">1. Nh\u1eefng doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/strong><\/span><\/h2>\n<p><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\/\" target=\"_blank\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> 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;\"><em>\u201c<\/em><em>H\u00e0ng qu\u00fd, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng ho\u00e1, 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 ho\u00e1 \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, <strong>k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong>.<\/em><em>\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, \u0111\u1ec1u ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, tr\u1eeb nh\u1eefng doanh nghi\u1ec7p sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p ch\u01b0a ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">\u00a02.\u00a0<strong>\u0110\u1ed1i 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.<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 3, \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> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c3. 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.\u201d<\/em><\/span><\/p>\n<p><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 doanh nghi\u1ec7p b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i 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.<\/span><\/p>\n<p>\u0110\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ch\u1eadm ho\u1eb7c l\u1eadp sai B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec m\u1ee9c ph\u1ea1t l\u00e0 bao nhi\u00eau? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam trong c\u00e1c b\u00e0i vi\u1ebft sau:<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\" data-sheets-value=\"[null,2,&quot;M\\u1ee9c ph\\u1ea1t ch\\u1eadm n\\u1ed9p b\\u00e1o c\\u00e1o t\\u00ecnh h\\u00ecnh s\\u1eed d\\u1ee5ng h\\u00f3a \\u0111\\u01a1n&quot;]\" data-sheets-userformat=\"[null,null,961,[null,0],null,null,null,null,null,0,0,4,0]\"><a href=\"https:\/\/centax.dsoftware.vn\/muc-phat-cham-nop-bao-cao-tinh-hinh-su-dung-hoa-don\/\">M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><a href=\"https:\/\/centax.dsoftware.vn\/muc-phat-voi-hanh-vi-lap-sai-bao-cao-tinh-hinh-su-dung-hoa-don\/\">M\u1ee9c ph\u1ea1t v\u1edbi 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","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng th\u00e1ng ho\u1eb7c qu\u00fd doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. C\u00f3 nh\u1eefng doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n? M\u1ee9c ph\u1ea1t \u0111\u1ed1i 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 quy \u0111\u1ecbnh hi\u1ec7n nay l\u00e0 g\u00ec?<\/p>\n","protected":false},"author":7,"featured_media":7974,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[680],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5541"}],"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=5541"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5541\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7974"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5541"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}