{"id":5596,"date":"2015-08-03T08:35:14","date_gmt":"2015-08-03T08:35:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5596"},"modified":"2015-08-07T07:54:29","modified_gmt":"2015-08-07T07:54:29","slug":"nhung-noi-dung-bat-buoc-tren-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5596","title":{"rendered":"Nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-5598\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/nhung-noi-dung-bat-buoc-tren-hoa-don-275x300.jpg\" alt=\"Nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n\" width=\"275\" height=\"300\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/nhung-noi-dung-bat-buoc-tren-hoa-don-275x300.jpg 275w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/nhung-noi-dung-bat-buoc-tren-hoa-don.jpg 550w\" sizes=\"(max-width: 275px) 100vw, 275px\" \/><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n<\/strong> l\u00e0 nh\u1eefng n\u1ed9i dung g\u00ec? Nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ghi theo \u0111\u00fang quy \u0111\u1ecbnh. \u0110\u00f3 l\u00e0 nh\u1eefng ch\u1ec9 ti\u00eau g\u00ec? <strong>K\u1ebf to\u00e1n Centax<\/strong> \u0111\u00e3 c\u00f3 b\u00e0i vi\u1ebft chia s\u1ebb v\u1ec1 quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i ghi tr\u00ean ho\u00e1 \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 4, <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 n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i ghi tr\u00ean h\u00f3a \u0111\u01a1n bao g\u1ed3m nh\u1eefng n\u1ed9i dung sau:<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.1. T\u00ean lo\u1ea1i ho\u00e1 \u0111\u01a1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n tr\u00ean m\u1ed7i t\u1edd ho\u00e1 \u0111\u01a1n. V\u00ed d\u1ee5: H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG, H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG\u2026<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n c\u00f2n d\u00f9ng nh\u01b0 m\u1ed9t ch\u1ee9ng t\u1eeb c\u1ee5 th\u1ec3 cho c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ho\u1eb7c b\u00e1n h\u00e0ng th\u00ec c\u00f3 th\u1ec3 \u0111\u1eb7t th\u00eam t\u00ean kh\u00e1c k\u00e8m theo v\u00e0 ph\u1ea3i ghi sau t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n v\u1edbi c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n ho\u1eb7c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u00ed d\u1ee5: H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG (PHI\u1ebeU B\u1ea2O H\u00c0NH), H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG &#8211; PHI\u1ebeU THU TI\u1ec0N\u2026<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 ho\u00e1 \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n<\/strong><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 ho\u00e1 \u0111\u01a1n l\u00e0 th\u00f4ng tin th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u t\u00ean lo\u1ea1i ho\u00e1 \u0111\u01a1n, s\u1ed1 li\u00ean, s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i ho\u00e1 \u0111\u01a1n (m\u1ed9t lo\u1ea1i ho\u00e1 \u0111\u01a1n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u m\u1eabu).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n l\u00e0 d\u1ea5u hi\u1ec7u ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n b\u1eb1ng h\u1ec7 th\u1ed1ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t v\u00e0 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>Ch\u00fa \u00fd:<\/u><\/em><\/strong><em> \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m l\u00e0 n\u0103m in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in, 02 ch\u1eef s\u1ed1 cu\u1ed1i l\u00e0 n\u0103m b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi tr\u00ean th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u1eb7c n\u0103m h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in ra.<\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.3. T\u00ean li\u00ean h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Li\u00ean h\u00f3a \u0111\u01a1n l\u00e0 c\u00e1c t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n. M\u1ed7i s\u1ed1 ho\u00e1 \u0111\u01a1n ph\u1ea3i c\u00f3 t\u1eeb 2 li\u00ean tr\u1edf l\u00ean v\u00e0 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 9 li\u00ean, trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Li\u00ean 1: L\u01b0u.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Li\u00ean 2: Giao cho ng\u01b0\u1eddi mua.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c li\u00ean t\u1eeb li\u00ean th\u1ee9 3 tr\u1edf \u0111i \u0111\u01b0\u1ee3c \u0111\u1eb7t t\u00ean theo c\u00f4ng d\u1ee5ng c\u1ee5 th\u1ec3 m\u00e0 ng\u01b0\u1eddi t\u1ea1o h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh. Ri\u00eang h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb ph\u1ea3i c\u00f3 3 li\u00ean, trong \u0111\u00f3 li\u00ean 3 l\u00e0 li\u00ean l\u01b0u t\u1ea1i c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.4. S\u1ed1 th\u1ee9 t\u1ef1 ho\u00e1 \u0111\u01a1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a ho\u00e1 \u0111\u01a1n l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 theo d\u00e3y s\u1ed1 t\u1ef1 nhi\u00ean trong k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n, g\u1ed3m 7 ch\u1eef s\u1ed1 trong m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.5. T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n ph\u1ea3i ghi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 ki\u1ec3m tra ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 c\u1ee7a h\u00e0ng h\u00f3a c\u0169ng nh\u01b0 nh\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a \u0111\u00f3 c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kinh doanh theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam kh\u00f4ng.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.6. T\u00ean, \u0111\u1ecba ch\u1ec9 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua \u0111\u1ec3 ch\u1ee9ng minh nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng, mua h\u00e0ng \u0111\u00e3 x\u1ea3y ra v\u00e0 ph\u1ee5c v\u1ee5 cho vi\u1ec7c ki\u1ec3m tra d\u1ec5 d\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 c\u00f3 x\u1ea3y ra sai s\u00f3t th\u00ec ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi c\u00e1c b\u1ea1n xem 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\/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<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.7. T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef<\/strong><\/span><\/h3>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.8. Ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean, d\u1ea5u ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3) v\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ho\u00e1 \u0111\u01a1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p l\u00e0m gi\u1ea3, ghi sai, kh\u1ed1ng \u0111\u1ecba ch\u1ec9, t\u00ean ng\u01b0\u1eddi b\u00e1n h\u00e0ng ho\u1eb7c ng\u01b0\u1eddi mua h\u00e0ng th\u00ec tr\u00ean t\u1edd H\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i mua b\u00e1n \u0111\u00e3 c\u00f3 s\u1ef1 tham gia v\u00e0 \u0111\u1ed3ng \u00fd mua b\u00e1n c\u1ee7a 2 b\u00ean.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.9. T\u00ean t\u1ed5 ch\u1ee9c nh\u1eadn in ho\u00e1 \u0111\u01a1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in, ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in ho\u00e1 \u0111\u01a1n, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c nh\u1eadn in t\u1ef1 in ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.10. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t. N\u1ebfu tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ch\u1eef n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1eef n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n ( ) ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t v\u00e0 c\u00f3 c\u1ee1 nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 c\u00f3 th\u1ec3 h\u00ecnh dung t\u1ed5ng quan nh\u1ea5t v\u1ec1 h\u00f3a \u0111\u01a1n, m\u1eddi c\u00e1c b\u1ea1n xem 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\/tong-quan-ve-hoa-don\/\">T\u1ed5ng quan v\u1ec1 h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n GTGT r\u1ea5t ph\u1ed5 bi\u1ebfn trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, V\u1eady Nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n , K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u t\u1ea1i b\u00e0i vi\u1ebft sau<\/p>\n","protected":false},"author":7,"featured_media":6879,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[688],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5596"}],"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=5596"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5596\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6879"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5596"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}