{"id":5925,"date":"2015-08-05T02:57:15","date_gmt":"2015-08-05T02:57:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5925"},"modified":"2015-08-05T03:09:18","modified_gmt":"2015-08-05T03:09:18","slug":"tong-quan-ve-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5925","title":{"rendered":"T\u1ed5ng quan v\u1ec1 h\u00f3a \u0111\u01a1n"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-5927\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/hoa-don-sai-quy-dinh-300x262.jpg\" alt=\"T\u1ed5ng quan v\u1ec1 h\u00f3a \u0111\u01a1n\" width=\"224\" height=\"196\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/hoa-don-sai-quy-dinh-300x262.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/hoa-don-sai-quy-dinh-1024x894.jpg 1024w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/hoa-don-sai-quy-dinh.jpg 1500w\" sizes=\"(max-width: 224px) 100vw, 224px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n l\u00e0 g\u00ec? C\u00f3 c\u00e1c lo\u1ea1i v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n n\u00e0o? C\u00e1c c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi vi\u1ebft sai h\u00f3a \u0111\u01a1n c\u0169ng nh\u01b0 c\u00e1c h\u00ecnh th\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?\u2026. B\u00e0i vi\u1ebft sau \u0111\u00e2y <strong>K\u1ebf to\u00e1n Centax<\/strong> xin \u0111\u01b0\u1ee3c chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ec1 c\u00e1ch nh\u00ecn t\u1ed5ng quan nh\u1ea5t v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Kh\u00e1i ni\u1ec7m, Ph\u00e2n lo\u1ea1i v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 3 <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> c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cH\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi b\u00e1n l\u1eadp, ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.1. Ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2, \u0110i\u1ec1u 3 <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> th\u00ec h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u1edbi nhau, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d<\/span><\/li>\n<\/ul>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c. H\u00f3a \u0111\u01a1n kh\u00e1c<\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n kh\u00e1c g\u1ed3m: tem; v\u00e9; th\u1ebb; phi\u1ebfu thu ti\u1ec1n b\u1ea3o hi\u1ec3m\u2026<\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">d. Phi\u1ebfu thu ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng; ch\u1ee9ng t\u1eeb thu c\u01b0\u1edbc ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; ch\u1ee9ng t\u1eeb thu ph\u00ed d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng\u2026<\/span><\/em><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2. H\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 3, \u0110i\u1ec1u 3 <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> c\u00f3 chia ra c\u00e1c h\u00ecnh th\u1ee9c c\u1ee7a h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. H\u00f3a \u0111\u01a1n t\u1ef1 in<\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n t\u1ef1 in l\u00e0 h\u00f3a \u0111\u01a1n do c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh t\u1ef1 in ra tr\u00ean c\u00e1c thi\u1ebft b\u1ecb tin h\u1ecdc, m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c c\u00e1c lo\u1ea1i m\u00e1y kh\u00e1c khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 t\u1eadp h\u1ee3p c\u00e1c th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, g\u1eedi, nh\u1eadn, l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c. H\u00f3a \u0111\u01a1n \u0111\u1eb7t in<\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n \u0111\u1eb7t in l\u00e0 h\u00f3a \u0111\u01a1n do c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1eb7t in theo m\u1eabu \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ho\u1eb7c do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in theo m\u1eabu \u0111\u1ec3 c\u1ea5p, b\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u1ef1a v\u00e0o t\u1eebng lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c nhau th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 nh\u1eefng n\u1ed9i dung ri\u00eang. B\u00ean c\u1ea1nh \u0111\u00f3 tr\u00ean m\u1ed7i h\u00f3a \u0111\u01a1n c\u00f3 quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c, nh\u1eefng n\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c. Nh\u01b0ng theo quy \u0111\u1ecbnh tr\u00ean h\u00f3a \u0111\u01a1n b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 nh\u1eefng n\u1ed9i dung c\u1ea7n thi\u1ebft c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n. V\u1eady c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c v\u00e0 n\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n l\u00e0 bao g\u1ed3m nh\u1eefng n\u1ed9i dung g\u00ec? C\u00f3 ph\u1ea3i trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c \u0111\u00f3 kh\u00f4ng? M\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-noi-dung-bat-buoc-tren-hoa-don\/\">Nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-noi-dung-khong-bat-buoc-ghi-tren-hoa-don-da-lap\/\">Nh\u1eefng n\u00f4i dung\u00a0kh\u00f4ng b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. T\u1ea1o h\u00f3a \u0111\u01a1n v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3.1. T\u1ea1o h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 5 <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> khi t\u1ea1o h\u00f3a \u0111\u01a1n, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1o h\u00f3a \u0111\u01a1n ph\u1ea3i tu\u00e2n th\u1ee7 m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 t\u1ea1o \u0111\u1ed3ng th\u1eddi nhi\u1ec1u h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n kh\u00e1c nhau.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c khi t\u1ea1o h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea1o tr\u00f9ng s\u1ed1 h\u00f3a \u0111\u01a1n trong c\u00f9ng k\u00fd hi\u1ec7u.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ea5t l\u01b0\u1ee3ng gi\u1ea5y v\u00e0 m\u1ef1c vi\u1ebft ho\u1eb7c in tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1eddi gian l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Hi\u1ec7n nay theo quy \u0111\u1ecbnh c\u1ee7a <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> c\u00f3 3 c\u00e1ch t\u1ea1o h\u00f3a \u0111\u01a1n:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft: <a href=\"https:\/\/centax.dsoftware.vn\/cac-quy-dinh-ve-hoa-don-dien-tu\/\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p khi vi ph\u1ea1m t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0 kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec x\u1eed l\u00fd v\u00e0 h\u00ecnh th\u1ee9c ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i trong ph\u1ea7n b\u00e0i vi\u1ebft sau: Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0 kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3.2. Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ph\u1ea3i l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n. Th\u1eddi gian n\u1ed9p th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 h\u00f3a \u0111\u01a1n m\u1eabu l\u00e0 ch\u1eadm nh\u1ea5t n\u0103m (05) ng\u00e0y tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Xem th\u00eam chi ti\u1ebft <a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-ho-so-phat-hanh-hoa-don-dat-in\/\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do c\u1ee5c thu\u1ebf \u0111\u1eb7t in tr\u01b0\u1edbc khi b\u00e1n, c\u1ea5p l\u1ea7n \u0111\u1ea7u ph\u1ea3i l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n. N\u1ed9i dung tr\u00ean th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 9 <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> v\u00e0 M\u1eabu 3.6 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh theo <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong>.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>4. L\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi l\u1eadp h\u00f3a \u0111\u01a1n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng vi\u1ebft h\u00f3a \u0111\u01a1n c\u1ea7n tu\u00e2n th\u1ee7 m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n th\u00e0nh nhi\u1ec1u li\u00ean. N\u1ed9i dung l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t tr\u00ean c\u00e1c li\u00ean h\u00f3a \u0111\u01a1n c\u00f3 c\u00f9ng m\u1ed9t s\u1ed1.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c y\u00eau c\u1ea7u ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 nh\u01b0: Ng\u00e0y th\u00e1ng n\u0103m, T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u2026 V\u1eady c\u00e1ch th\u1ee9c l\u1eadp m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o? C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 xem th\u00eam chi ti\u1ebft t\u1ea1i \u0111\u00e2y: <a href=\"https:\/\/centax.dsoftware.vn\/cach-lap-hoa-don\/\">C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n GTGT<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 14pt; line-height: 1.5;\">5. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c thu v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n kh\u00f4ng b\u1eaft bu\u1ed9c ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p l\u1ef1a ch\u1ecdn kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n: xu\u1ea5t h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111i b\u00e1n, h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, c\u00e1c kho\u1ea3n thu b\u1eb1ng ti\u1ec1n, kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i nay \u0111\u00f2i \u0111\u01b0\u1ee3c\u2026<strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> c\u00f3 b\u00e0i vi\u1ebft chia s\u1ebb \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i d\u01b0\u1edbi \u0111\u00e2y: Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 18 <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u00f3 tr\u1ecb gi\u00e1 m\u1ed7i l\u1ea7n b\u00e1n l\u00e0 200.000 \u0111\u1ed3ng th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n). Cu\u1ed1i ng\u00e0y ng\u01b0\u1eddi b\u00e1n h\u00e0ng ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea b\u00e1n l\u1ebb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5. Nh\u1eefng quy \u0111\u1ecbnh \u0111\u00f3 \u0111\u01b0\u1ee3c vi\u1ebft c\u1ee5 th\u1ec3 trong b\u00e0i vi\u1ebft sau: X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>6. \u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, b\u00ean b\u00e1n h\u00e0ng c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho m\u1ed9t b\u00ean th\u1ee9 3 \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp h\u00f3a \u0111\u01a1n. Nh\u01b0ng tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba v\u1eabn ph\u1ea3i ghi t\u00ean \u0111\u01a1n v\u1ecb b\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb \u1ee7y nhi\u1ec7m v\u00e0 \u0111\u00f3ng d\u1ea5u \u0111\u01a1n v\u1ecb \u1ee7y nhi\u1ec7m ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n. Vi\u1ec7c \u1ee7y nhi\u1ec7m n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m. \u0110\u1ec3 c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n, <strong>K\u1ebf to\u00e1n Centax<\/strong> \u0111\u00e3 tr\u00ecnh b\u00e0y c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c n\u1ed9i dung c\u0169ng nh\u01b0 quy \u0111\u1ecbnh khi \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n trong b\u00e0i vi\u1ebft sau: <a href=\"https:\/\/centax.dsoftware.vn\/mau-giay-uy-quyen-lap-hoa-don\/\">\u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>7. \u0110\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a C\u01a1 quan Thu\u1ebf<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn c\u00e1c h\u00ecnh th\u1ee9c mua h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 \u0111\u1eb7t in h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb in h\u00f3a \u0111\u01a1n ngo\u00e0i, ho\u1eb7c c\u00f3 th\u1ec3 t\u1ef1 in h\u00f3a \u0111\u01a1n. Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u1ea3i mua h\u00f3a \u0111\u01a1n c\u1ee7a C\u01a1 quan Thu\u1ebf g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o? \u0110\u1ec3 bi\u1ebft th\u00eam v\u1ec1 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i 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<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>8. C\u00e1c c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp, c\u1ea3 ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh b\u1ea3o qu\u1ea3n h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m m\u1ea5t, ch\u00e1y h\u1ecfng h\u00f3a \u0111\u01a1n. Khi vi\u1ebft sai h\u00f3a \u0111\u01a1n c\u1ea7n ph\u1ea3i x\u1eed l\u00fd, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh. C\u00e1ch x\u1eed l\u00fd t\u00f9y v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam trong b\u00e0i vi\u1ebft c\u1ee7a <strong>K\u1ebf to\u00e1n Centax<\/strong> 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\/cach-xu-ly-doi-voi-truong-hop-lam-mat-chay-hong-hoa-don\/\">C\u00e1ch 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<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-xu-ly-hoa-don-viet-sai\/\">C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>9. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p v\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 22 <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cS\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3, h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 xem chi ti\u1ebft v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p v\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i trong b\u00e0i vi\u1ebft sau: S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>10. H\u1ee7y h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u1eb7t in h\u00f3a \u0111\u01a1n \u1edf b\u00ean ngo\u00e0i c\u01a1 s\u1edf in h\u00f3a \u0111\u01a1n th\u00ec khi h\u00f3a \u0111\u01a1n \u0111\u1eb7t in b\u1ecb in sai, in tr\u00f9ng, in th\u1eeba ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ee7y h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in h\u00f3a \u0111\u01a1n. T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 h\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n. Xem th\u00eam chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u00f3a \u0111\u01a1n trong b\u00e0i vi\u1ebft sau: H\u1ee7y h\u00f3a \u0111\u01a1n<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>11. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 27 <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh h\u00e0ng th\u00e1ng ho\u1eb7c qu\u00fd c\u00e1c doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a C\u01a1 quan Thu\u1ebf). Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ho\u1eb7c qu\u00fd doanh nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec v\u1eabn ph\u1ea3i l\u00e0m th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng doanh nghi\u1ec7p ghi b\u1eb1ng 0. V\u1eady th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o? Hi\u1ec7n nay \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp th\u00ec n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng hay qu\u00fd? \u0110\u1ec3 bi\u1ebft r\u00f5 v\u1ec1 c\u00e1c quy \u0111\u1ecbnh \u0111\u00f3 m\u1eddi c\u00e1c b\u1ea1n xem ti\u1ebfp trong b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thoi-han-nop-bao-cao-tinh-hinh-su-dung-hoa-don\/\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/doanh-nghiep-moi-thanh-lap-nop-bao-cao-su-dung-hoa-don-theo-thang-hay-quy\/\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng hay qu\u00fd<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>12. Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1edbi \u0111\u00e2y ng\u00e0y 17 th\u00e1ng 1 n\u0103m 2014 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh <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> v\u1ec1 h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n. Th\u00f4ng t\u01b0 c\u0169ng quy \u0111\u1ecbnh v\u1ec1 c\u00e1c h\u00e0nh vi c\u0169ng nh\u01b0 c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t c\u1ee5 th\u1ec3 c\u00f3 th\u1ec3 ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t h\u00e0nh ch\u00ednh t\u00f9y v\u00e0o t\u1eebng m\u1ee9c \u0111\u1ed9 sai ph\u1ea1m. C\u0103n c\u1ee9 d\u1ef1a tr\u00ean <strong>Th\u00f4ng t\u01b0 10\/2014\/TT-BTC, K\u1ebf to\u00e1n Centax<\/strong> \u0111\u00e3 tr\u00ecnh b\u00e0y m\u1ed9t s\u1ed1 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o 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\/phat-vi-pham-quy-dinh-ve-tu-in-hoa-don-va-khoi-tao-hoa-don-dien-tu\/\">Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0 kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/phat-vi-pham-quy-dinh-ve-hoa-don-dat-in\/\">Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1\u00a0h\u00f3a \u0111\u01a1n \u0111\u1eb7t in<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/phat-vi-pham-quy-dinh-ve-mua-hoa-don-cua-co-quan-thue\/\">Ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan Thu\u1ebf<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/phat-hanh-vi-su-dung-hoa-don-bat-hop-phap-su-dung-bat-hop-phap-hoa-don\/\">Ph\u1ea1t h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/muc-phat-cham-nop-bao-cao-tinh-hinh-su-dung-hoa-don\/\">M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p, l\u00e0m kh\u00f4ng \u0111\u00fang b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n l\u00e0 g\u00ec? B\u00e0i vi\u1ebft sau \u0111\u00e2y K\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ec1 quy \u0111\u1ecbnh v\u00e0 c\u00e1ch nh\u00ecn t\u1ed5ng quan nh\u1ea5t v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n","protected":false},"author":7,"featured_media":5943,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[745],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5925"}],"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=5925"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5925\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5943"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5925"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}