{"id":5843,"date":"2015-08-04T08:18:11","date_gmt":"2015-08-04T08:18:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5843"},"modified":"2015-08-11T08:30:41","modified_gmt":"2015-08-11T08:30:41","slug":"thoi-han-nop-bao-cao-tinh-hinh-su-dung-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5843","title":{"rendered":"Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n"},"content":{"rendered":"

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

Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong> l\u00e0 v\u00e0o khi n\u00e0o? N\u1ebfu ch\u1eadm n\u1ed9p ho\u1eb7c n\u1ed9p b\u00e1o c\u00e1o sai th\u00ec m\u1ee9c ph\u1ea1t<\/strong> l\u00e0 bao nhi\u00eau? B\u1edfi v\u00ec b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o r\u1ea5t quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p. N\u00f3 th\u1ec3 hi\u1ec7n vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT c\u1ee7a doanh nghi\u1ec7p nh\u01b0 th\u1ebf n\u00e0o. K\u1ebf to\u00e1n Centax <\/strong>xin \u0111\u01b0\u1ee3c chia s\u1ebb nh\u01b0 sau:<\/span><\/p>\n

1. Quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec1u 27, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201cH\u00e0ng qu\u00fd, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n) c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4; qu\u00fd II n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/10 v\u00e0 qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau (m\u1eabu s\u1ed1 3.9 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u1ea1i B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (=0)\u201d<\/em><\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 Kho\u1ea3n 4, \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong> S\u1eeda \u0111\u1ed5i kh\u1ed5 th\u1ee9 hai \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201cRi\u00eang doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf thu\u1ed9c di\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.\u201d<\/em><\/span><\/p>\n

Theo nh\u01b0 quy \u0111\u1ecbnh b\u00ean tr\u00ean nh\u1eefng doanh nghi\u1ec7p n\u00e0o thu\u1ed9c di\u1ec7n r\u1ee7i ro cao v\u1ec1 thu\u1ebf ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o h\u00e0ng th\u00e1ng. V\u1eady doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf l\u00e0 nh\u1eefng doanh nghi\u1ec7p n\u00e0o? K\u1ebf to\u00e1n Centax c\u0169ng \u0111\u00e3 c\u00f3 b\u00e0i vi\u1ebft v\u1ec1 doanh nghi\u1ec7p \u0111ang c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf. M\u1eddi c\u00e1c b\u1ea1n \u0111\u1ecdc th\u00eam trong b\u00e0i vi\u1ebft: Doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf<\/span><\/p>\n

Theo \u0110i\u1ec1u 8, Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><\/strong> quy\u00a0\u0111\u1ecbnh c\u00e1ch t\u00ednh th\u1eddi h\u1ea1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf:<\/span><\/p>\n

“3. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n l\u00e0 m\u1ed9t ng\u00e0y c\u1ee5 th\u1ec3 th\u00ec ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh h\u1ebft th\u1eddi h\u1ea1n l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng\u00e0y c\u1ee5 th\u1ec3 \u0111\u00f3.<\/em><\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.”<\/em><\/span><\/p>\n

4. K\u1ebft lu\u1eadn<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n