{"id":5586,"date":"2015-08-03T08:05:29","date_gmt":"2015-08-03T08:05:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5586"},"modified":"2015-08-18T07:43:46","modified_gmt":"2015-08-18T07:43:46","slug":"muc-phat-voi-hanh-vi-lam-mat-chay-hong-hoa-don-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5586","title":{"rendered":"M\u1ee9c ph\u1ea1t v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t ch\u00e1y h\u1ecfng h\u00f3a \u0111\u01a1n"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-5590\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/m\u1ea5t-ch\u00e1y-h\u1ecfng-h\u00f3a-\u0111\u01a1n-300x241.jpg\" alt=\"M\u1ee9c ph\u1ea1t v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t ch\u00e1y h\u1ecfng h\u00f3a \u0111\u01a1n\" width=\"275\" height=\"221\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/m\u1ea5t-ch\u00e1y-h\u1ecfng-h\u00f3a-\u0111\u01a1n-300x241.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/m\u1ea5t-ch\u00e1y-h\u1ecfng-h\u00f3a-\u0111\u01a1n.jpg 354w\" sizes=\"(max-width: 275px) 100vw, 275px\" \/><\/h2>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi b\u00ean b\u00e1n (H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra)<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec3m a, Kho\u1ea3n 4, \u0110i\u1ec1u 11 <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 v\u1ec1 m\u1ee9c ph\u1ea1t ti\u1ec1n do b\u00ean b\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c4. Ph\u1ea1t ti\u1ec1n 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng) nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n khi h\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u1ebfn th\u1eddi gian l\u01b0u tr\u1eef, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n. Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n, tr\u1eeb li\u00ean giao cho kh\u00e1ch h\u00e0ng, trong th\u1eddi gian l\u01b0u tr\u1eef th\u00ec x\u1eed ph\u1ea1t theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i ra t\u1ea1i \u0110i\u1ec3m a, Kho\u1ea3n 4, \u0110i\u1ec1u 11 <strong>Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> h\u01b0\u1edbng d\u1eabn th\u00eam:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu ng\u01b0\u1eddi b\u00e1n t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n \u0111\u00e3 m\u1ea5t khi c\u01a1 quan thu\u1ebf ch\u01b0a ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec kh\u00f4ng b\u1ecb ph\u1ea1t<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu ng\u01b0\u1eddi b\u00e1n l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng c\u00e1c li\u00ean ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 \u0111\u00e3 xo\u00e1 b\u1ecf (nh\u01b0ng ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp ho\u00e1 \u0111\u01a1n kh\u00e1c thay th\u1ebf cho c\u00e1c ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 \u0111\u00e3 xo\u00e1 b\u1ecf) th\u00ec b\u1ecb ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ebfu l\u00e0m m\u1ea5t nhi\u1ec1u h\u00f3a \u0111\u01a1n, nh\u01b0ng c\u1ed1 t\u00ecnh g\u1ed9p l\u1ea1i m\u1ed9t l\u1ea7n m\u1ea5t \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t nhi\u1ec1u l\u1ea7n, m\u00e0 c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n, th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo t\u1eebng h\u00f3a \u0111\u01a1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng c\u00f3 li\u00ean quan t\u1edbi b\u00ean th\u1ee9 3, m\u00e0 b\u00ean th\u1ee9 3 do ng\u01b0\u1eddi b\u00e1n thu\u00ea, th\u00ec x\u1eed ph\u1ea1t ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi b\u00ean mua (Li\u00ean 2 \u2013 Giao kh\u00e1ch h\u00e0ng)<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 12 <strong>Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c ph\u1ea1t do b\u00ean mua l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>1. 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 l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho ng\u01b0\u1eddi mua) \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i ra t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 12 <strong>Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> c\u00f2n quy \u0111\u1ecbnh th\u00eam v\u1ec1 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu ng\u01b0\u1eddi mua t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, th\u00ec ng\u01b0\u1eddi mua kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu l\u00e0m m\u1ea5t nhi\u1ec1u h\u00f3a \u0111\u01a1n, nh\u01b0ng c\u1ed1 t\u00ecnh g\u1ed9p l\u1ea1i m\u1ed9t l\u1ea7n m\u1ea5t \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t nhi\u1ec1u l\u1ea7n, m\u00e0 c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n, th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo t\u1eebng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng c\u00f3 li\u00ean quan t\u1edbi b\u00ean th\u1ee9 3, m\u00e0 b\u00ean th\u1ee9 3 do ng\u01b0\u1eddi mua thu\u00ea, th\u00ec x\u1eed ph\u1ea1t ng\u01b0\u1eddi mua.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho ng\u01b0\u1eddi mua) trong th\u1eddi gian l\u01b0u tr\u1eef th\u00ec x\u1eed ph\u1ea1t theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p khi vi\u1ebft h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 d\u1eabn t\u1edbi m\u1ed9t s\u1ed1 sai s\u00f3t. M\u1ed7i tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t c\u00f3 c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ri\u00eang v\u1ec1 c\u00e1ch x\u1eed l\u00fd c\u0169ng nh\u01b0 h\u00ecnh th\u1ee9c ph\u1ea1t. M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai h\u00f3a \u0111\u01a1n 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\/xu-ly-truong-hop-hoa-don-viet-sai-thue-suat-gtgt\/\">X\u1eed l\u00fd v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-hoa-don-viet-sai-ma-so-thue-cua-nguoi-mua-da-ke-khai-thue\/\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n trong tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t r\u1ee7i ro s\u1ebd g\u00e2y ra h\u1eadu qu\u1ea3 nghi\u1ec7m tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb, K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft v\u1ec1 M\u1ee9c ph\u1ea1t v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t ch\u00e1y h\u1ecfng h\u00f3a \u0111\u01a1n<\/p>\n","protected":false},"author":7,"featured_media":7855,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[686],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5586"}],"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=5586"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5586\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7855"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5586"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}