{"id":5751,"date":"2015-08-04T04:49:39","date_gmt":"2015-08-04T04:49:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5751"},"modified":"2015-08-15T10:21:36","modified_gmt":"2015-08-15T10:21:36","slug":"phat-vi-pham-quy-dinh-ve-hoa-don-dat-in","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5751","title":{"rendered":"Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-5759 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/in-\u0111\u1eb7t-in-h\u0111-3.jpg\" alt=\"Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in - \u1ea3nh ch\u00ednh\" width=\"199\" height=\"253\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty b\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn cho \u0111\u1eb7t in h\u00f3a \u0111\u01a1n. Nh\u01b0ng b\u1ea1n v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u1eb7t in theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. V\u1eady nh\u1eefng <strong>h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in <\/strong>nh\u01b0 th\u1ebf n\u00e0o? Ng\u00e0y 17\/01\/2014 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh <strong>Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh \u0111\u1eb7t in h\u00f3a \u0111\u01a1n. B\u00e0i vi\u1ebft sau <strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u1ea1i gi\u00fap c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u00e0 tr\u00e1nh \u0111\u01b0\u1ee3c kh\u1ecfi nh\u1eefng sai s\u00f3t.\u00a0<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. \u0110\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng in b\u1eb1ng v\u0103n b\u1ea3n.<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201ca) Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u1ea3 b\u00ean \u0111\u1eb7t in v\u00e0 b\u00ean nh\u1eadn in ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n m\u00e0 kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng in b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c t\u1ed5 ch\u1ee9c nh\u1eadn in ho\u00e1 \u0111\u01a1n t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh in ho\u00e1 \u0111\u01a1n c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u2026<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.2) Ph\u1ea1t ti\u1ec1n \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t l\u00e0 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111\u1eb7t in v\u00e0 b\u00ean nh\u1eadn \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n kh\u00f4ng k\u00fd ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ed5 sung c\u00e1c n\u1ed9i dung c\u00f2n thi\u1ebfu, t\u1ed5 ch\u1ee9c nh\u1eadn in ho\u00e1 \u0111\u01a1n kh\u00f4ng k\u00fd quy\u1ebft \u0111\u1ecbnh b\u1ed5 sung c\u00e1c n\u1ed9i dung c\u00f2n thi\u1ebfu. \u0110\u1ed3ng th\u1eddi b\u00ean \u0111\u1eb7t in v\u00e0 b\u00ean nh\u1eadn \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n ph\u1ea3i b\u1ed5 sung c\u00e1c n\u1ed9i dung c\u00f2n thi\u1ebfu c\u1ee7a h\u1ee3p \u0111\u1ed3ng.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7t in h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng s\u1ebd b\u1ecb ph\u1ea1t 2 \u2013 4 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u1ea3 b\u00ean in v\u00e0 b\u00ean \u0111\u1eb7t in<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u1ee3p \u0111\u1ed3ng nh\u01b0ng h\u1ee3p \u0111\u1ed3ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung: ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u1eb7t in v\u00e0 b\u00ean nh\u1eadn \u0111\u1eb7t in ho\u1eb7c b\u1ecb ph\u1ea1t ti\u1ec1n \u1edf m\u1ee9c t\u1ed5i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng. C\u1ea3 2 b\u00ean ph\u1ea3i b\u1ed5 sung n\u1ed9i dung c\u00f2n thi\u1ebfu tr\u00ean h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng<\/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 7 <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 ph\u1ea1t ti\u1ec1n t\u1eeb 4 \u2013 8 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 \u0111\u1eb7t in h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c2. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \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) Kh\u00f4ng thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n ho\u1eb7c th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng khi \u0111\u00e3 l\u1eadp t\u1edd Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n kh\u00f4ng quy \u0111\u1ecbnh th\u1eddi h\u1ea1n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) Kh\u00f4ng h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1eb7t in ch\u01b0a ph\u00e1t h\u00e0nh nh\u01b0ng kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Nh\u01b0 v\u1eady:<\/strong><\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in khi qu\u00e1 th\u1eddi h\u1ea1n thanh l\u00fd ho\u1eb7c kh\u00f4ng thanh l\u00fd h\u1ee3p \u0111\u1ed3ng khi \u0111\u00e3 l\u1eadp t\u1edd Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in kh\u00f4ng quy \u0111\u1ecbnh th\u1eddi h\u1ea1n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1eb7t in ch\u01b0a ph\u00e1t h\u00e0nh nh\u01b0ng kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. M\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 3, \u0110i\u1ec1u 7 <strong>Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng khai b\u00e1o \u0111\u00fang quy \u0111\u1ecbnh vi\u1ec7c m\u1ea5t h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh x\u1eed ph\u1ea1t nh\u01b0 sau:<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-5757\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/in-\u0111\u1eb7t-in-h\u0111-1.jpg\" alt=\"Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in\" width=\"641\" height=\"187\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/in-\u0111\u1eb7t-in-h\u0111-1.jpg 641w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/in-\u0111\u1eb7t-in-h\u0111-1-300x88.jpg 300w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch x\u1eed l\u00fd khi l\u00e0m m\u1ea5t ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00ean mua v\u00e0 b\u00ean b\u00e1n, c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft: X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>4. C\u00e1c m\u1ee9c h\u00ecnh ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00f3a \u0111\u01a1n \u0111\u1eb7t in kh\u00e1c<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 4, 5 \u0110i\u1ec1u 7 <strong>Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cho, b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1eb7t in khi ch\u01b0a ph\u00e1t h\u00e0nh, ho\u1eb7c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n gi\u1ea3:<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-5758\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/in-\u0111\u1eb7t-in-h\u0111-2.jpg\" alt=\"Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in - \u1ea3nh 2\" width=\"639\" height=\"135\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/in-\u0111\u1eb7t-in-h\u0111-2.jpg 639w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/in-\u0111\u1eb7t-in-h\u0111-2-300x63.jpg 300w\" sizes=\"(max-width: 639px) 100vw, 639px\" \/><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi: Cho, b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1eb7t in ch\u01b0a ph\u00e1t h\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n kh\u00e1c s\u1eed d\u1ee5ng ho\u1eb7c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n gi\u1ea3 th\u00ec c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m ph\u1ea3i h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<strong>.<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam:<a href=\"https:\/\/centax.dsoftware.vn\/phat-vi-pham-quy-dinh-ve-su-dung-hoa-don-khi-ban-hang-hoa-dich-vu\/\"> Ph\u1ea1t vi ph\u1ea1m quy\u00a0\u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a\u00a0\u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u1eady nh\u1eefng h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in tr\u00ecnh b\u00e0y l\u1ea1i gi\u00fap c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u00e0 tr\u00e1nh \u0111\u01b0\u1ee3c kh\u1ecfi nh\u1eefng sai s\u00f3t<\/p>\n","protected":false},"author":7,"featured_media":7885,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[712],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5751"}],"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=5751"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5751\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7885"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5751"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}