{"id":5551,"date":"2015-08-03T07:09:01","date_gmt":"2015-08-03T07:09:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5551"},"modified":"2015-08-11T08:46:22","modified_gmt":"2015-08-11T08:46:22","slug":"muc-phat-voi-hanh-vi-lap-sai-bao-cao-tinh-hinh-su-dung-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5551","title":{"rendered":"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"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-5558\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/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.jpg\" alt=\"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 - \u1ea3nh ch\u00ednh\" width=\"223\" height=\"167\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/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.jpg 480w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/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-300x225.jpg 300w\" sizes=\"(max-width: 223px) 100vw, 223px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi khai thu\u1ebf, ho\u1eb7c vi\u1ebft h\u00f3a \u0111\u01a1n, hay h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, n\u1ebfu k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t, nh\u01b0ng tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, th\u00ec doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung. Vi\u1ec7c k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t, n\u1ebfu kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, v\u00e0 \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, th\u00ec doanh nghi\u1ec7p kh\u00f4ng b\u1ecb ph\u1ea1t. Tuy nhi\u00ean, v\u1edbi B\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ea1i kh\u00e1c. <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 <strong>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<\/strong><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. H\u00e0nh vi l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai s\u00f3t.<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><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> t\u1ea1i \u0110i\u1ec1u 13, Kho\u1ea3n 1 quy \u0111\u1ecbnh h\u00e0nh vi l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai s\u00f3t l\u00e0 \u201c<em>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\u201d<\/em><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2. M\u1ee9c ph\u1ea1t<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> t\u1ea1i \u0110i\u1ec1u 13, Kho\u1ea3n 1 quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c1. 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.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>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.\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 khi doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai s\u00f3t th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p l\u1eadp l\u1ea1i trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p l\u1eadp sai b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 l\u1eadp l\u1ea1i sau khi h\u1ebft h\u1ea1n n\u1ed9p th\u00f4ng b\u00e1o th\u00ec ph\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Hi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p t\u1ef1 in ho\u1eb7c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n. Nh\u1eefng doanh nghi\u1ec7p n\u00e0y ph\u1ea3i th\u01b0\u1eddng xuy\u00ean l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. V\u1eady nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n? V\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 khi n\u00e0o? M\u1eddi c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam trong b\u00e0i vi\u1ebft sau:<\/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<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\" data-sheets-value=\"[null,2,&quot;C\\u01a1 quan thu\\u1ebf ki\\u1ec3m tra nh\\u1eefng g\\u00ec v\\u1ec1 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\/co-quan-thue-thuong-kiem-tra-nhung-gi-ve-hoa-don\/\">C\u01a1 quan thu\u1ebf ki\u1ec3m tra nh\u1eefng g\u00ec v\u1ec1 h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng th\u00e1ng ho\u1eb7c qu\u00fd \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00ean C\u01a1 quan Thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1eadp sai th\u00ec m\u1ee9c ph\u1ea1t s\u1ebd l\u00e0 bao nhi\u00eau? Th\u00f4ng t\u01b0 10\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n.<\/p>\n","protected":false},"author":7,"featured_media":7965,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[682],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5551"}],"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=5551"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5551\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7965"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5551"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}