{"id":5597,"date":"2015-08-03T08:43:28","date_gmt":"2015-08-03T08:43:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5597"},"modified":"2015-12-11T04:35:30","modified_gmt":"2015-12-11T04:35:30","slug":"nhung-noi-dung-khong-bat-buoc-ghi-tren-hoa-don-da-lap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5597","title":{"rendered":"Nh\u1eefng n\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp"},"content":{"rendered":"<p>&nbsp;<\/p>\n<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-5603\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/nhung-noi-dung-khong-bat-buoc-tren-hoa-don.jpg\" alt=\"Nh\u1eefng n\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp\" width=\"263\" height=\"226\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 r\u1ea5t nhi\u1ec1u ch\u1ec9 ti\u00eau, c\u00f3 nh\u1eefng ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c ph\u1ea3i ghi tr\u00ean h\u00f3a \u0111\u01a1n, c\u00f3 nh\u1eefng ch\u1ec9 ti\u00eau do doanh nghi\u1ec7p \u0111\u01b0a v\u00e0o h\u00f3a \u0111\u01a1n nh\u1eb1m gi\u00fap cho kh\u00e1ch h\u00e0ng c\u00f3 nh\u1eefng th\u00f4ng tin c\u1ea7n thi\u1ebft ho\u1eb7c nh\u1eefng b\u1ed9 ph\u1eadn li\u00ean quan c\u00f3 nh\u1eefng th\u00f4ng tin c\u1ea7n thi\u1ebft. Nh\u1eefng ch\u1ec9 ti\u00eau \u0111\u00f3, l\u00e0 nh\u1eefng ch\u1ec9 ti\u00eau kh\u00f4ng b\u1eaft bu\u1ed9c. <a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a> s\u1ebd chia s\u1ebb v\u1ec1 nh\u1eefng N\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. N\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2, \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 c\u00e1c n\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c2. N\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) Ngo\u00e0i n\u1ed9i dung b\u1eaft bu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 th\u1ec3 t\u1ea1o th\u00eam c\u00e1c th\u00f4ng tin kh\u00e1c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh, k\u1ec3 c\u1ea3 t\u1ea1o l\u00f4-g\u00f4, h\u00ecnh \u1ea3nh trang tr\u00ed ho\u1eb7c qu\u1ea3ng c\u00e1o.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) C\u00e1c th\u00f4ng tin t\u1ea1o th\u00eam ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, kh\u00f4ng che khu\u1ea5t, l\u00e0m m\u1edd c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><u>Nh\u01b0 v\u1eady:<\/u><\/strong> C\u00e1c n\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u00f4-g\u00f4,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00ecnh \u1ea3nh trang tr\u00ed ho\u1eb7c qu\u1ea3ng c\u00e1o<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec7n tho\u1ea1i, fax<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">E-mail<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00ean ng\u00e2n h\u00e0ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00ecnh th\u1ee9c thanh to\u00e1n<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u1ef1a v\u00e0o Kho\u1ea3n 3, \u0110i\u1ec1u 4 <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> th\u00ec trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c nh\u01b0:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c3. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) T\u1ed5 ch\u1ee9c kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd ng\u01b0\u1eddi mua, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n trong tr\u01b0\u1eddng h\u1ee3p sau: h\u00f3a \u0111\u01a1n \u0111i\u1ec7n; h\u00f3a \u0111\u01a1n n\u01b0\u1edbc; h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng; h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ef1 in theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) C\u00e1c tr\u01b0\u1eddng h\u1ee3p sau kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; H\u00f3a \u0111\u01a1n t\u1ef1 in c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; \u0110\u1ed1i v\u1edbi tem, v\u00e9: Tr\u00ean tem, v\u00e9 c\u00f3 m\u1ec7nh gi\u00e1 in s\u1eb5n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd ng\u01b0\u1eddi b\u00e1n, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n; t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1eef k\u00fd ng\u01b0\u1eddi mua.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt thu\u1ebf, c\u0103n c\u1ee9 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh, ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng, c\u00e1ch th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, C\u1ee5c thu\u1ebf xem x\u00e9t v\u00e0 c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cd\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><u>Nh\u01b0 v\u1eady:<\/u><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd ng\u01b0\u1eddi mua, d\u1ea5u ng\u01b0\u1eddi b\u00e1n trong tr\u01b0\u1eddng h\u1ee3p: h\u00f3a \u0111\u01a1n \u0111i\u1ec7n; h\u00f3a \u0111\u01a1n n\u01b0\u1edbc; h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng; ho\u00e1 \u0111\u01a1n d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ef1 in theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong>.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd<\/strong><\/span>: C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 theo d\u00f5i C\u00f4ng v\u0103n 5047\/TCT-CS ng\u00e0y 30\/11\/2015 tr\u1ea3 l\u1eddi\u00a0C\u00f4ng ty TNHH May Th\u00eau Gi\u00e0y An Ph\u01b0\u1edbc ki\u1ebfn ngh\u1ecb kh\u00f4ng ph\u1ea3i \u0111\u00f3ng d\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n GTGT khi giao cho kh\u00e1ch h\u00e0ng (b\u1ea3n photo k\u00e8m theo), \u0111\u1ec1 c\u1eadp v\u1ec1 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-5047tct-cs-ngay-30112015-ve-hoa-don-gtgt\/\">C\u00f4ng v\u0103n 5047\/TCT-CS ng\u00e0y 30\/11\/2015 v\u1ec1 H\u00f3a \u0111\u01a1n GTGT<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam: <a href=\"https:\/\/centax.dsoftware.vn\/tong-quan-ve-hoa-don\/\">T\u1ed5ng quan v\u1ec1 h\u00f3a\u00a0\u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ngo\u00e0i nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n GTGT th\u00ec c\u00f3 Nh\u1eefng n\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp. K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft<\/p>\n","protected":false},"author":7,"featured_media":6880,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[690],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5597"}],"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=5597"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5597\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6880"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5597"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}