{"id":5647,"date":"2015-08-03T10:34:43","date_gmt":"2015-08-03T10:34:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5647"},"modified":"2015-08-18T07:42:03","modified_gmt":"2015-08-18T07:42:03","slug":"thoi-hieu-xu-phat-ve-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5647","title":{"rendered":"Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u1ec1 h\u00f3a \u0111\u01a1n"},"content":{"rendered":"

\"Th\u1eddi<\/h2>\n

Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t hi\u1ec7n nay th\u00ec Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u1ec1 h\u00f3a<\/strong> v\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi hi\u1ec7n x\u1eed ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o. \u0110\u1ec3 t\u1ef1 b\u1ea3o v\u1ec7 m\u00ecnh, c\u00e1c b\u1ea1n c\u1ea7n n\u1eafm v\u1eefng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 Th\u1eddi hi\u1ec7u v\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u1ec1 h\u00f3a \u0111\u01a1n. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m d\u1eabn t\u1edbi c\u00e1c sai ph\u1ea1m kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/a><\/strong>. K\u1ebf to\u00e1n Centax<\/a><\/strong> tr\u00ecnh b\u00e0y trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i.<\/span><\/p>\n

1. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n l\u00e0 01 n\u0103m<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n l\u00e0 01 n\u0103m.
\n<\/em><\/span>\u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n d\u1eabn \u0111\u1ebfn tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf, khai thi\u1ebfu ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf l\u00e0 5 n\u0103m.”<\/em><\/span><\/p>\n

X\u1eed ph\u1ea1t v\u1ec1 h\u00f3a \u0111\u01a1n th\u01b0\u1eddng r\u1ea5t n\u1eb7ng, nh\u01b0ng k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u \u00fd t\u1edbi th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t. N\u1ebfu h\u00e0nh vi vi ph\u1ea1m c\u1ee7a m\u00ecnh \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n x\u1eed phat, th\u00ec nh\u1edb l\u00e0 \u0111\u1eebng c\u00f3 ch\u1ea5p nh\u1eadn ph\u1ea1t v\u00e0 k\u00fd v\u00e0o bi\u00ean b\u1ea3n x\u1eed ph\u1ea1t nh\u00e9. H\u00e3y t\u1ef1 b\u1ea3o v\u1ec7 m\u00ecnh b\u1eb1ng c\u00e1ch hi\u1ec3u bi\u1ebft ph\u00e1p lu\u1eadt<\/span><\/p>\n

2. Th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 t\u00ednh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

T\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 t\u00ednh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u1ebft th\u00fac th\u00ec th\u1eddi hi\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t h\u00e0nh vi vi ph\u1ea1m;
\n<\/em>\u0110\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111ang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00ec th\u1eddi hi\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.\u201d<\/em><\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi hi\u1ec7u li\u00ean quan r\u1ea5t nhi\u1ec1u t\u1edbi vi\u1ec7c c\u00f2n hay h\u1ebft th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t. M\u1ed7i h\u00e0nh vi l\u1ea1i c\u00f3 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi hi\u1ec7u kh\u00e1c nhau, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh th\u1eddi hi\u1ec7u kh\u00e1c nhau<\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/span><\/strong><\/em><\/p>\n

Khi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n v\u00e0o ng\u00e0y 01\/5\/2014, c\u00f4ng ty A \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng in v\u1edbi c\u00f4ng ty in, nh\u01b0ng kh\u00f4ng \u0111\u1ee7 nh\u1eefng n\u1ed9i dung theo quy \u0111\u1ecbnh H\u00e0nh vi n\u00e0y l\u00e0 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n. Nh\u01b0ng t\u1edbi ng\u00e0y 1\/7\/2015, c\u01a1 quan thu\u1ebf ki\u1ec3m tra ph\u00e1t hi\u1ec7n. H\u00e0nh vi v\u1ec1 \u0111\u1eb7t in h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ea9y \u0111\u1ee7 n\u1ed9i dung trong h\u1ee3p \u0111\u1ed3ng in, kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t do \u0111\u00e3 qu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/span><\/strong><\/em><\/p>\n

Ng\u00e0y 1\/8\/2015 khi ki\u1ec3m tra vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a C\u00f4ng ty A, c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n vi\u1ec7c C\u00f4ng ty A khi xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, th\u01b0\u1eddng kh\u00f4ng ghi ch\u1ec9 ti\u00eau \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua trong 2 n\u0103m tr\u1edf l\u1ea1i \u0111\u00e2y. H\u00e0nh vi n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb 2 n\u0103m tr\u1edf l\u1ea1i \u0111\u00e2y, v\u00e0 hi\u1ec7n v\u1eabn \u0111ang xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng ghi \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua. V\u1eady th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t c\u1ee7a h\u00e0nh vi n\u00e0y l\u00e0 t\u00ednh t\u1eeb ng\u00e0y 1\/8\/2015<\/span><\/p>\n

3. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n do c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng\u00a0<\/strong>chuy\u1ec3n \u0111\u1ebfn.<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, 4 \u0111i\u1ec1u 5 Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cTh\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n do c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng chuy\u1ec3n \u0111\u1ebfn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 10\/2014\/TT-BTC. Th\u1eddi gian c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng th\u1ee5 l\u00fd, xem x\u00e9t \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.
\n<\/em>Trong th\u1eddi h\u1ea1n\u00a0\u0111<\/em>\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 10\/2014\/TT-BTC m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u1ed1 t\u00ecnh tr\u1ed1n tr\u00e1nh, c\u1ea3n tr\u1edf vi\u1ec7c x\u1eed ph\u1ea1t th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t h\u00e0nh vi tr\u1ed1n tr\u00e1nh, c\u1ea3n tr\u1edf vi\u1ec7c x\u1eed ph\u1ea1t<\/em>.\u201d<\/span><\/p>\n

4. Th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5, \u0111i\u1ec1u 5 Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n, n\u1ebfu trong th\u1eddi h\u1ea1n 06 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n theo h\u00ecnh th\u1ee9c ph\u1ea1t ti\u1ec1n (l\u00e0 ng\u00e0y th\u1ef1c hi\u1ec7n xong c\u00e1c ngh\u0129a v\u1ee5, y\u00eau c\u1ea7u ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh) ho\u1eb7c t\u1eeb ng\u00e0y h\u1ebft th\u1eddi hi\u1ec7u thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh m\u00e0 kh\u00f4ng t\u00e1i ph\u1ea1m th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.\u201d<\/em><\/span><\/p>\n

V\u1eady c\u00e1c h\u00e0nh vi n\u00e0o \u0111\u01b0\u1ee3c coi l\u00e0 vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n? C\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m \u0111\u00f3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd ra sao? C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 xem th\u00eam trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c c\u0169ng nh\u01b0 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3:\u00a0nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n ra<\/a>.<\/span><\/span><\/p>\n

Xem th\u00eam c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 10\/2014\/TT-BTC trong c\u00e1c b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

X\u1eed 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

M\u1ee9c ph\u1ea1t h\u00e0nh vi l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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":"

K\u1ebf to\u00e1n Centax xin tr\u00ecnh b\u00e0y Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 10\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 17\/01\/2014 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh.<\/p>\n","protected":false},"author":7,"featured_media":7926,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[699],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5647"}],"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=5647"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5647\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7926"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5647"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}