{"id":5784,"date":"2015-08-04T07:11:24","date_gmt":"2015-08-04T07:11:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5784"},"modified":"2015-08-05T03:13:09","modified_gmt":"2015-08-05T03:13:09","slug":"quy-dinh-moi-nhat-ve-su-dung-hoa-don-voi-don-vi-co-nhieu-cua-hang-hoac-chi-nhanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5784","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec1u c\u1eeda h\u00e0ng ho\u1eb7c chi nh\u00e1nh"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-5789\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/cua-hang-nhieu-chi-nhanh-300x217.jpg\" alt=\"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec1u c\u1eeda h\u00e0ng ho\u1eb7c chi nh\u00e1nh\" width=\"270\" height=\"195\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/cua-hang-nhieu-chi-nhanh-300x217.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/cua-hang-nhieu-chi-nhanh.jpg 400w\" sizes=\"(max-width: 270px) 100vw, 270px\" \/><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec1u c\u1eeda h\u00e0ng ho\u1eb7c chi nh\u00e1nh l\u00e0 g\u00ec? Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1eb7t in h\u00f3a \u0111\u01a1n? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y <a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a> s\u1ebd chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. H\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1edbc ti\u00ean mu\u1ed1n hi\u1ec3u \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n l\u00e0 g\u00ec? C\u00f3 nh\u1eefng lo\u1ea1i v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n n\u00e0o? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o trong b\u00e0i vi\u1ebft m\u00e0 <strong>K\u1ebf to\u00e1n Centax<\/strong> \u0111\u00e3 tr\u00ecnh b\u00e0y d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn bao qu\u00e1t nh\u1ea5t v\u1ec1 h\u00f3a \u0111\u01a1n.<\/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<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.1. Chi nh\u00e1nh v\u00e0 c\u1eeda h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c t\u1ef1 in ho\u1eb7c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0111i\u1ec1u 6 kho\u1ea3n 1, \u0111i\u1ec3m a quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n c\u00f3 quy \u0111\u1ecbnh sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>&#8211; Doanh nghi\u1ec7p, Ng\u00e2n h\u00e0ng c\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 <\/em><em>t\u1eeb 15 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean t\u00ednh theo s\u1ed1 v\u1ed1n \u0111\u00e3 th\u1ef1c g\u00f3p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, bao g\u1ed3m c\u1ea3 Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf GTGT. <\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>V\u00ed d\u1ee5: T\u1eadp \u0111o\u00e0n vi\u1ec5n th\u00f4ng VT, tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, c\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean 15 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 th\u1ef1c g\u00f3p t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n. T\u1eadp \u0111o\u00e0n \u0111\u00e3 t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in th\u00ec c\u00e1c Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c T\u1eadp \u0111o\u00e0n \u1edf kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1edbi T\u1eadp \u0111o\u00e0n th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf GTGT t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u0169ng \u0111\u01b0\u1ee3c t\u1ef1 t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in. <\/em><em>\u201c<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0111i\u1ec1u 8 kho\u1ea3n 2 <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> quy \u0111\u1ecbnh v\u1ec1 t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, c\u00f3 quy \u0111\u1ecbnh sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh \u0111\u1eb7t in h\u00f3a \u0111\u01a1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec t\u00ean t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c in s\u1eb5n ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n. C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3ng d\u1ea5u ho\u1eb7c ghi t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 v\u00e0o ti\u00eau th\u1ee9c \u201ct\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n h\u00e0ng\u201d \u0111\u1ec3 s\u1eed d\u1ee5ng.<\/em><em>\u201d<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi nh\u00e1nh\u00a0(bao g\u1ed3m c\u1ea3 Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c)\u00a0\u0111\u1ec1u \u0111\u01b0\u1ee3c t\u1ef1 in ho\u1eb7c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng, ho\u1eb7c s\u1eed d\u1ee5ng chung h\u00f3a\u00a0\u0111\u01a1n v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u1eeda h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1o h\u00f3a \u0111\u01a1n ri\u00eang \u0111\u1ec3 s\u1eed d\u1ee5ng m\u00e0 ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh c\u1ee7a Tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi nh\u00e1nh c\u00f3 th\u1ec3 t\u1ea1o m\u1eabu h\u00f3a \u0111\u01a1n ri\u00eang cho m\u00ecnh, ho\u1eb7c d\u00f9ng chung m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u1edf Chi nh\u00e1nh<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 9, <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c3.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u2026C\u00e1c chi nh\u00e1nh tr\u1ef1c thu\u1ed9c s\u1eed d\u1ee5ng chung m\u1eabu h\u00f3a \u0111\u01a1n v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh, khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 h\u00f3a \u0111\u01a1n m\u1eabu th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 01 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ti\u00ean s\u1eed d\u1ee5ng theo t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec3 l\u00e0m h\u00f3a \u0111\u01a1n m\u1eabu. Tr\u00ean h\u00f3a \u0111\u01a1n d\u00f9ng l\u00e0m m\u1eabu g\u1ea1ch b\u1ecf s\u1ed1 th\u1ee9 t\u1ef1 \u0111\u00e3 in s\u1eb5n v\u00e0 \u0111\u00f3ng ch\u1eef \u201cM\u1eabu\u201d \u0111\u1ec3 l\u00e0m h\u00f3a \u0111\u01a1n m\u1eabu. C\u00e1c h\u00f3a \u0111\u01a1n d\u00f9ng l\u00e0m h\u00f3a \u0111\u01a1n m\u1eabu kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (kh\u00f4ng k\u00ea khai v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh t\u1ea1i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n).&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u2026\u2026..<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>4.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh c\u00f3 s\u1eed d\u1ee5ng chung m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c nh\u01b0ng khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ri\u00eang th\u00ec t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh c\u00f3 s\u1eed d\u1ee5ng chung m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c nh\u01b0ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh kh\u00f4ng ph\u1ea3i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu chi nh\u00e1nh t\u1ef1 k\u00ea khai thu\u1ebf GTGT ph\u1ea3i l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n do chi nh\u00e1nh s\u1eed d\u1ee5ng g\u1eedi c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1eb7t chi nh\u00e1nh (chi nh\u00e1nh \u1edf kh\u00e1c \u0111\u1ecba b\u00e0n v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i t\u1ef1 k\u00ea khai thu\u1ebf GTGT)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi nh\u00e1nh kh\u00f4ng k\u00ea khai thu\u1ebf GTGT m\u00e0 do tr\u1ee5 s\u1edf ch\u00ednh k\u00ea khai, th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n do chi nh\u00e1nh s\u1eed d\u1ee5ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu chi nh\u00e1nh kh\u00f4ng t\u1ea1o ri\u00eang h\u00f3a \u0111\u01a1n, m\u00e0 d\u00f9ng chung v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh, th\u00ec khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, d\u00f9ng 1 s\u1ed1 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m h\u00f3a \u0111\u01a1n m\u1eabu.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.3. Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u1edf Chi nh\u00e1nh, c\u1eeda h\u00e0ng<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i m\u1ee5c d, Kho\u1ea3n 1, \u0110i\u1ec1u 16 <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cd) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f9ng s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n chia cho t\u1eebng c\u01a1 s\u1edf trong to\u00e0n h\u1ec7 th\u1ed1ng th\u00ec t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i c\u00f3 s\u1ed5 theo d\u00f5i ph\u00e2n b\u1ed5 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n cho t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, t\u1eebng c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong ph\u1ea1m vi s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e2n chia.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m \u0111\u1ed3ng th\u1eddi c\u00f9ng s\u1eed d\u1ee5ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c truy xu\u1ea5t ng\u1eabu nhi\u00ean t\u1eeb m\u1ed9t m\u00e1y ch\u1ee7 th\u00ec t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c truy xu\u1ea5t ng\u1eabu nhi\u00ean c\u1ee7a c\u00e1c c\u01a1 s\u1edf b\u00e1n h\u00e0ng v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m. Th\u1ee9 t\u1ef1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn cho h\u00f3a \u0111\u01a1n truy xu\u1ea5t to\u00e0n h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf t\u1edbi s\u1ed1 l\u1edbn. N\u1ebfu chi nh\u00e1nh \u0111\u01b0\u1ee3c ph\u00e2n chia s\u1ed1 h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng, th\u00ec ph\u1ea3i l\u1eadp t\u1eeb s\u1ed1 nh\u1ecf t\u1edbi s\u1ed1 l\u1edbn c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e2n chia<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f9ng s\u1eed d\u1ee5ng m\u1ed9t m\u1eabu h\u00f3a \u0111\u01a1n, th\u00ec ph\u1ea3i c\u00f3 ph\u01b0\u01a1ng \u00e1n theo d\u00f5i vi\u1ec7c s\u1eed d\u1ee5ng v\u00e0 truy xu\u1ea5t h\u00f3a \u0111\u01a1n theo s\u1ed1 th\u1ee9 t\u1eeb s\u1ed1 nh\u1ecf t\u1edbi s\u1ed1 l\u1edbn<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh hi\u1ec7n nay th\u00ec nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i mua h\u00f3a \u0111\u01a1n c\u1ee7a C\u01a1 quan Thu\u1ebf? <strong>K\u1ebf to\u00e1n Centax<\/strong> \u0111\u00e3 tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3 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\/nhung-to-chuc-ca-nhan-nao-duoc-mua-hoa-don-cua-co-quan-thue\/\">Nh\u1eefng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00e0o \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n c\u1ee7a C\u01a1 quan Thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin g\u1eedi t\u1edbi b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft : Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec1u c\u1eeda h\u00e0ng ho\u1eb7c chi nh\u00e1nh<\/p>\n","protected":false},"author":7,"featured_media":5945,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[724],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5784"}],"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=5784"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5784\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5945"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5784"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}