{"id":720,"date":"2015-03-18T11:37:31","date_gmt":"2015-03-18T04:37:31","guid":{"rendered":"https:\/\/luatsubaoho.com\/?p=720"},"modified":"2018-08-14T10:16:42","modified_gmt":"2018-08-14T03:16:42","slug":"van-de-viet-sai-hoa-don-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/van-de-viet-sai-hoa-don-cua-doanh-nghiep\/","title":{"rendered":"Vi\u1ebft sai h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p"},"content":{"rendered":"\n<p style=\"text-align: justify;\">V\u1ea5n \u0111\u1ec1 vi\u1ebft sai h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00e2u 1:<\/strong> Th\u01b0a \u00f4ng hi\u1ec7n nay hi\u1ec7n nay r\u1ea5t nhi\u1ec1u DN l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai (v\u00ed d\u1ee5 sai s\u00f3t s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c qu\u00ed). Khi l\u00ean c\u01a1 quan thu\u1ebf \u0111\u1ec3 n\u1ed9p b\u1ecb c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ra sai s\u00f3t v\u00e0 y\u00eau c\u1ea7u v\u1ec1 k\u00ea khai l\u1ea1i? V\u1eady theo \u00f4ng nguy\u00ean nh\u00e2n do \u0111\u00e2u d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng n\u00e0y? V\u00e0 \u0111i\u1ec1u n\u00e0y c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn th\u00f4ng tin DN (nh\u1ea5t l\u00e0 c\u00f3 b\u1ecb c\u01a1 quan thu\u1ebf ch\u00fa \u00fd, n\u1eb1m trong di\u1ec7n s\u1ebd b\u1ecb thanh ki\u1ec3m tra kh\u00f4ng)?<\/p>\n<p style=\"text-align: justify;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n<p style=\"text-align: justify;\">Nguy\u00ean nh\u00e2n doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, do ch\u01b0a c\u00f3 hi\u1ec3u bi\u1ebft c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, n\u00ean ch\u01b0a \u0111\u1ea3m b\u1ea3o vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.<\/li>\n<li>B\u00ean c\u1ea1nh \u0111\u00f3 m\u1ed9t s\u1ed1 doanh nghi\u1ec7p ch\u01b0a n\u1eafm r\u00f5 quy \u0111\u1ecbnh: trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec v\u1eabn ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o h\u00e0ng qu\u00fd cho c\u01a1 quan thu\u1ebf v\u00e0 ghi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng = 0. N\u00ean trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o, kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang.<\/li>\n<li>Do s\u1ef1 thi\u1ebfu c\u1ea9n tr\u1ecdng trong qu\u00e1 tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n, v\u00e0 sau th\u1eddi gian n\u1ed9p b\u00e1o c\u00e1o, doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c ph\u1ea3n h\u1ed3i v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 nh\u01b0: c\u00f4ng ty A \u0111\u00e3 th\u1ef1c hi\u1ec7n g\u1eedi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Qu\u00fd 1 qua m\u1ea1ng \u0111\u00fang v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p. Tuy nhi\u00ean, sau g\u1ea7n 1 th\u00e1ng, c\u00f4ng ty A m\u1edbi \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng th\u00f4ng b\u00e1o y\u00eau c\u1ea7u h\u1ee7y h\u00f3a \u0111\u01a1n v\u00ec l\u00fd do vi\u1ebft thi\u1ebfu th\u00f4ng tin c\u1ee7a kh\u00e1ch n\u00ean kh\u00f4ng ch\u1ea5p nh\u1eadn, n\u00eau y\u00eau c\u1ea7u vi\u1ebft l\u1ea1i h\u00f3a \u0111\u01a1n. Do v\u1eady b\u00e1o c\u00e1o qu\u00fd 2 \u0111\u00fang th\u00e0nh sai. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u1ec3 l\u00e0m \u0111\u00fang, th\u00ec C\u00f4ng ty A ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai thu\u1ebf, \u0111\u1ed3ng th\u1eddi ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o thu\u1ebf \u0111\u00e3 n\u1ed9p c\u1ee7a qu\u00fd 2 trong qu\u00fd 3.<\/p>\n<p style=\"text-align: justify;\">Nh\u1eefng sai s\u00f3t \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n v\u00e0 y\u00eau c\u1ea7u k\u00ea khai l\u1ea1i s\u1ebd m\u1ea1ng l\u1ea1i hi\u1ec7u qu\u1ea3 t\u00edch c\u1ef1c h\u01a1n cho doanh nghi\u1ec7p, Vi\u1ec7c c\u00e1c doanh nghi\u1ec7p sau nhi\u1ec1u l\u1ea7n sai ph\u1ea1m c\u00f3 n\u1eb1m trong di\u1ec7n thanh ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf c\u0169ng ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch n\u00e2ng cao \u00fd th\u1ee9c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf, \u0111\u1ed3ng th\u1eddi gi\u00fap c\u00f4ng khai minh b\u1ea1ch c\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb. T\u00f4i cho r\u1eb1ng vi\u1ec7c r\u00e0 so\u00e1t v\u00e0 thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft.<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00e2u 2: <\/strong>Hi\u1ec7n nay \u0111\u00e3 c\u00f3 nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 nh\u1eefng qui \u0111\u1ecbnh c\u1ee5 th\u1ec3 n\u00e0o n\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp sai b\u00e1o c\u00e1o h\u00f3a \u0111\u01a1n sai? Th\u1eddi gian qui \u0111\u1ecbnh cho ph\u00e9p DN \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 th\u1ebf n\u00e0o? DN s\u1ebd ph\u1ea3i ch\u1ecbu h\u00ecnh th\u1ee9c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n<p style=\"text-align: justify;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t.<\/strong><\/p>\n<p style=\"text-align: justify;\">Hi\u1ec7n nay, ch\u1ebf t\u00e0i \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed5i \u0111\u1ed1i v\u1edbi h\u00e0nh v\u1ecb l\u1eadp sai b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 10\/2014\/TT-BTC ng\u00e0y 17\/1\/2014 h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n.<\/strong> C\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 13 c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Doanh nghi\u1ec7p b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp sai ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/li>\n<li>Ph\u01b0\u01a1ng ph\u00e1p kh\u1eafc ph\u1ee5c: Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi l\u1ea1i c\u01a1 quan thu\u1ebf c\u00e1c b\u00e1o c\u00e1o \u0111\u00fang quy \u0111\u1ecbnh. T\u1ee9c l\u00e0 v\u1edbi h\u00f3a \u0111\u01a1n sai th\u00ec DN ph\u1ea3i h\u1ee7y. N\u1ebfu \u0111\u00e3 k\u00ea khai thu\u1ebf, th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o \u0111\u00e3 k\u00ea khai.<\/li>\n<li>\n<strong>Th\u1eddi gian kh\u1eafc ph\u1ee5c:<\/strong>\n<ul>\n<li>C\u0103n c\u1ee9 theo \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC: H\u00e0ng qu\u00fd, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf theo l\u1ed9 tr\u00ecnh th\u1eddi gian nh\u01b0 sau:\n<ul>\n<li>Qu\u00fd 1: n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 30\/4<\/li>\n<li>Qu\u00fd 2: n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 30\/7<\/li>\n<li>Qu\u00fd 3: n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 30\/10<\/li>\n<li>Qu\u00fd 4: n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Theo \u0111\u00f3, trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t, v\u00e0 \u0111\u00e3 l\u1eadp l\u1ea1i b\u00e1o c\u00e1o thay th\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 g\u1eedi trong th\u1eddi gian n\u00eau tr\u00ean, th\u00ec s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00e2u 3: <\/strong>\u0110\u01b0\u1ee3c bi\u1ebft, n\u0103m 2012 T\u1ed5ng C\u1ee5c thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 22 h\u01b0\u1edbng d\u1eabn c\u00e1c DN l\u1eadp b\u00e1o c\u00e1o. Theo \u0111\u00f3 \u0111\u00e3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft s\u1ed1 li\u1ec7u t\u1ea1i 22 c\u1ed9t tr\u00ean bi\u1ec3u b\u00e1o c\u00e1o. Tuy nhi\u00ean nhi\u1ec1u DN v\u1eabn ch\u01b0a n\u1eafm r\u00f5 v\u00e0 \u0111\u1ec3 t\u00ecnh tr\u1ea1ng sai s\u00f3t tr\u00ean. Ph\u1ea3i ch\u0103ng \u1ea9n ch\u1ee9a \u0111\u1eb1ng sau c\u00f2n c\u00f3 1 l\u1ee3i \u00edch kh\u00e1c c\u1ee7a DN???<\/p>\n<p style=\"text-align: justify;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n<p style=\"text-align: justify;\">M\u1eb7c d\u00f9 \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft s\u1ed1 li\u1ec7u t\u1ea1i 22 c\u1ed9t tr\u00ean bi\u1ec3u b\u00e1o c\u00e1o, tuy nhi\u00ean doanh nghi\u1ec7p v\u1eabn \u0111\u1ec3 x\u1ea3y ra t\u00ecnh tr\u1ea1ng sai s\u00f3t tr\u00ean c\u0169ng b\u1edfi do doanh nghi\u1ec7p ch\u01b0a th\u1eadt n\u1eafm r\u00f5 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, ngo\u00e0i ra, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u0169ng c\u1ed1 \u00fd l\u00e0m sai nh\u1eb1m h\u1ea1n ch\u1ebf vi\u1ec7c kh\u00ea khai thu\u1ebf \u1ea9n sau \u0111\u00f3 l\u00e0 m\u1ee5c \u0111\u00edch gian l\u1eadn thu\u1ebf, v\u00e0 tr\u1ed1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, hi\u1ec7n nay c\u00e1c quy \u0111\u1ecbnh trong ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i ng\u00e0y c\u00e0ng chi ti\u1ebft v\u00e0 r\u00f5 r\u00e0ng, b\u00ean c\u1ea1nh \u0111\u00f3 c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 ch\u1ebf thanh ki\u1ec3m tra s\u00e1t sao v\u00e0 k\u1ecbp th\u1eddi n\u00ean t\u00ecnh tr\u1ea1ng ti\u00eau c\u1ef1c n\u00eau tr\u00ean s\u1ebd nhanh ch\u00f3ng \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf.<\/p>\n<p style=\"text-align: justify;\">T\u00f4i cho r\u1eb1ng, \u0111\u00e3 tham gia v\u00e0o kinh doanh, ch\u1ee7 doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i bi\u1ebft c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh. Vi\u1ec7c kh\u00f4ng bi\u1ebft ho\u1eb7c ch\u1ee7 quan d\u1eabn \u0111\u1ebfn l\u00e0m sai quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea5t y\u1ebfu s\u1ebd ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt b\u1edfi c\u00e1c ch\u1ebf t\u00e0i lu\u1eadt \u0111\u00e3 \u0111\u1ecbnh. Do v\u1eady, c\u00e1c ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c tu\u00e2n th\u1ee7.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh \u0111\u00f3, ch\u00fang t\u00f4i c\u0169ng mong mu\u1ed1n c\u01a1 quan thu\u1ebf, v\u1edbi ch\u1ee9c n\u0103ng l\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd, c\u00f3 \u1ef1 h\u1ed7 tr\u1ee3 t\u00edch c\u1ef1c cho doanh nghi\u1ec7p \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ho\u00e0n thi\u1ec7n quy tr\u00ecnh, tr\u00e1nh b\u1ecb ch\u1ecbu c\u00e1c ch\u1ebf t\u00e0i.<\/p>\n<p style=\"text-align: right;\"><em>theo VITV<\/em><\/p>\n<p style=\"text-align: justify;\">&gt;&gt; <a href=\"https:\/\/luatsubaoho.com\/phapluat\/tu-van-phap-luat-thue\/\">T\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u1ea5n \u0111\u1ec1 vi\u1ebft sai h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau: C\u00e2u 1: Th\u01b0a \u00f4ng hi\u1ec7n nay hi\u1ec7n nay r\u1ea5t nhi\u1ec1u DN l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai (v\u00ed d\u1ee5 sai s\u00f3t s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c qu\u00ed). Khi l\u00ean c\u01a1 quan thu\u1ebf \u0111\u1ec3 n\u1ed9p b\u1ecb c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ra [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/720"}],"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=720"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/720\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}