{"id":4448,"date":"2016-02-11T20:15:04","date_gmt":"2016-02-12T03:15:04","guid":{"rendered":"https:\/\/luatsubaoho.com\/?p=4448"},"modified":"2016-02-11T20:15:04","modified_gmt":"2016-02-12T03:15:04","slug":"tu-van-ve-hoa-don-tiep-khach-trong-luat-thue","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/tu-van-ve-hoa-don-tiep-khach-trong-luat-thue\/","title":{"rendered":"T\u01b0 v\u1ea5n v\u1ec1 ho\u00e1 \u0111\u01a1n ti\u1ebfp kh\u00e1ch trong lu\u1eadt thu\u1ebf"},"content":{"rendered":"\n<p style=\"text-align: justify;\">T\u01b0 v\u1ea5n lu\u1eadt t\u00e0i ch\u00ednh v\u00e0 lu\u1eadt thu\u1ebf v\u1ec1 ho\u00e1 \u0111\u01a1n ti\u1ebfp kh\u00e1ch<br>\n<strong>Doanh nghi\u1ec7p h\u1ecfi:<\/strong> Ch\u00fang t\u00f4i l\u00e0 doanh nghi\u1ec7p FDI, mu\u1ed1n h\u1ecfi H\u00f3a \u0111\u01a1n ti\u1ebfp kh\u00e1ch nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">\u2013 C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i h\u00f3a \u0111\u01a1n c\u1ee7a th\u00e1ng n\u00e0o thanh to\u00e1n th\u00e1ng \u0111\u00f3 kh\u00f4ng? Hay h\u00f3a \u0111\u01a1n trong v\u00f2ng 3 th\u00e1ng l\u00e0 \u0111\u01b0\u1ee3c ?<\/p>\n<p style=\"text-align: justify;\">\u2013 Trong h\u00f3a \u0111\u01a1n ti\u1ebfp kh\u00e1ch c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 th\u1ef1c \u0111\u01a1n \u0111i k\u00e8m kh\u00f4ng? (Th\u1ef1c \u0111\u01a1n c\u00f3 k\u00e8m c\u1ea3 gi\u00e1)<\/p>\n<p style=\"text-align: justify;\">\u2013 N\u1ebfu c\u00f3 th\u1ef1c \u0111\u01a1n \u0111i k\u00e8m, \u0110\u1ecba ch\u1ec9 ghi trong h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u1ecba ch\u1ec9 ghi trong th\u1ef1c \u0111\u01a1n kh\u00e1c nhau th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng ? V\u00ec c\u00f3 r\u1ea5t nhi\u1ec1u nh\u00e0 h\u00e0ng c\u00f3 chi nh\u00e1nh nh\u01b0ng chi nh\u00e1nh kh\u00f4ng ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n ch\u1ec9 ph\u00e1t h\u00e0nh \u1edf tr\u1ee5 s\u1edf ch\u00ednh n\u00ean \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u1ecba ch\u1ec9 c\u1ee7a h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a th\u1ef1c \u0111\u01a1n l\u00e0 kh\u00e1c nhau.<\/p>\n<p style=\"text-align: justify;\"><strong>Lu\u1eadt s\u01b0 tr\u1ea3 l\u1eddi:<\/strong> V\u1ec1 v\u1ea5n \u0111\u1ec1 c\u1ee7a doanh nghi\u1ec7p, ch\u00fang t\u00f4i t\u01b0 v\u1ea5n nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 8, \u0110i\u1ec1u 14, Th\u00f4ng t\u01b0 s\u1ed1 319\/2013\/TT-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1 193\/2015\/TT-BTC ng\u00e0y 24 th\u00e1ng 11 n\u0103m 2015 th\u00ec h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho.<\/p>\n<p style=\"text-align: justify;\">Do v\u1eady, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a th\u00e1ng n\u00e0o th\u00ec ph\u1ea3i thanh to\u00e1n cho th\u00e1ng \u0111\u00f3. Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n k\u00ea khai sai ho\u1eb7c k\u00ea khai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung cho k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3 nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">Trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ch\u1ec9 ghi m\u1ee5c \u201cTi\u1ebfp kh\u00e1ch\u201d th\u00ec b\u00ean b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i c\u00f3 b\u1ea3ng k\u00ea \u0111\u00ednh k\u00e8m ghi r\u00f5 chi ti\u1ebft danh m\u1ee5c c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 \u0111\u00e3 cung c\u1ea5p theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 19, Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27 th\u00e1ng 2 n\u0103m 2015. Do v\u1eady, y\u00eau c\u1ea7u k\u00e8m th\u1ef1c \u0111\u01a1n theo h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 \u0111\u00fang.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi vi\u1ec7c \u0111\u1ecba ch\u1ec9 ghi trong h\u00f3a \u0111\u01a1n kh\u00e1c v\u1edbi \u0111\u1ecba ch\u1ec9 ghi trong th\u1ef1c \u0111\u01a1n th\u00ec lu\u1eadt kh\u00f4ng h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3. Tuy nhi\u00ean, \u0111\u00e2y l\u00e0 th\u1ef1c t\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh khi tr\u1ee5 s\u1edf c\u00f3 \u0111\u1ecba ch\u1ec9 kh\u00e1c v\u1edbi \u0111\u1ecba \u0111i\u1ec3m kinh doanh, c\u1eeda h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">\u00bb <a title=\"T\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf\" href=\"https:\/\/luatsubaoho.com\/phapluat\/tu-van-phap-luat-thue\/\" rel=\"bookmark\">T\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u01b0 v\u1ea5n lu\u1eadt t\u00e0i ch\u00ednh v\u00e0 lu\u1eadt thu\u1ebf v\u1ec1 ho\u00e1 \u0111\u01a1n ti\u1ebfp kh\u00e1ch Doanh nghi\u1ec7p h\u1ecfi: Ch\u00fang t\u00f4i l\u00e0 doanh nghi\u1ec7p FDI, mu\u1ed1n h\u1ecfi H\u00f3a \u0111\u01a1n ti\u1ebfp kh\u00e1ch nh\u01b0 sau: \u2013 C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i h\u00f3a \u0111\u01a1n c\u1ee7a th\u00e1ng n\u00e0o thanh to\u00e1n th\u00e1ng \u0111\u00f3 kh\u00f4ng? Hay h\u00f3a \u0111\u01a1n trong v\u00f2ng 3 th\u00e1ng l\u00e0 \u0111\u01b0\u1ee3c ? [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/4448"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=4448"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/4448\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=4448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=4448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=4448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}