{"id":5694,"date":"2015-08-04T03:17:51","date_gmt":"2015-08-04T03:17:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5694"},"modified":"2015-08-18T07:41:24","modified_gmt":"2015-08-18T07:41:24","slug":"noi-dung-tren-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5694","title":{"rendered":"N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"

\"N\u1ed9i<\/h2>\n

N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Hi\u1ec7n nay c\u00f3 kh\u00f4ng \u00edt c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 cho vi\u1ec7c b\u00e1n h\u00e0ng c\u0169ng nh\u01b0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Nh\u01b0ng c\u00f2n nh\u1eefng th\u1eafc m\u1eafc v\u1ec1 n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, th\u1ea5y r\u00f5 \u0111\u01b0\u1ee3c kh\u00f3 kh\u0103n \u0111\u00f3 K\u1ebf to\u00e1n Centax<\/a><\/strong> \u0111\u00e3 c\u00f3 b\u00e0i vi\u1ebft v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u01b0 sau:<\/span><\/p>\n

1. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h2>\n

1.1. Quy \u0111\u1ecbnh c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h3>\n

T\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0 32\/2011\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n

\u201c1.\u00a0H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau:
\n<\/em><\/span>a) T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n;<\/em><\/span><\/p>\n

K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu, s\u1ed1 th\u1ee9 t\u1ef1 tr\u00ean h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 1 Th\u00f4ng t\u01b0 s\u1ed1 153\/2010\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/em><\/span><\/p>\n

b) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n;<\/em><\/span><\/p>\n

c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua;<\/em><\/span><\/p>\n

d) 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 ho\u00e1, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ngo\u00e0i d\u00f2ng \u0111\u01a1n gi\u00e1 l\u00e0 gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ph\u1ea3i c\u00f3 d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.<\/em><\/span><\/p>\n

e) Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi b\u00e1n; ng\u00e0y, th\u00e1ng n\u0103m l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n. Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi mua trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

g) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t. 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…..<\/em><\/span><\/p>\n

C\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1eeb \u0111i\u1ec3m b \u0111\u1ebfn \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i\u00a0ph\u1ea3n \u00e1nh\u00a0\u0111\u00fang t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf ph\u00e1t sinh, s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua h\u00e0ng (ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n, ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng d\u1ecbch v\u1ee5\u2026), ng\u01b0\u1eddi b\u00e1n h\u00e0ng (ho\u1eb7c ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5\u2026), t\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 – ho\u1eb7c n\u1ed9i dung thu ti\u1ec1n.<\/em><\/span><\/p>\n

M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/em><\/p>\n

1.2. Quy \u0111\u1ecbnh v\u1ec1\u00a0h\u00f3a \u0111\u01a1n\u00a0<\/strong><\/span><\/h3>\n

T\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh 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 n\u1ed9i dung b\u1eaft bu\u1ed9c nh\u01b0 sau:<\/span><\/p>\n

\u201ca) 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.\u201d<\/em><\/span><\/p>\n

V\u1eady nh\u1eefng n\u1ed9i dung n\u00e0o l\u00e0 b\u1eaft bu\u1ed9c v\u00e0 n\u1ed9i dung n\u00e0o l\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n? C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y: Nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/p>\n

2. N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h2>\n

Nh\u01b0 v\u1eady:<\/strong><\/span><\/em><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0 32\/2011\/TT-BTC<\/strong> v\u00e0 Kho\u1ea3n 3, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> th\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau sau:<\/span><\/p>\n