{"id":2969,"date":"2021-10-15T20:44:20","date_gmt":"2021-10-15T13:44:20","guid":{"rendered":"https:\/\/www.vietlearn.org\/post\/?p=2969"},"modified":"2021-10-22T18:08:47","modified_gmt":"2021-10-22T11:08:47","slug":"hoa-don-do-la-gi-cac-thong-tin-ve-hoa-don-do","status":"publish","type":"post","link":"https:\/\/www.vietlearn.org\/kien-thuc\/hoa-don-do-la-gi-cac-thong-tin-ve-hoa-don-do\/","title":{"rendered":"Ho\u00e1 \u0110\u01a1n \u0110\u1ecf L\u00e0 G\u00ec? C\u00e1c Th\u00f4ng Tin V\u1ec1 Ho\u00e1 \u0110\u01a1n \u0110\u1ecf"},"content":{"rendered":"\n<p>Ghi ch\u00fa: T\u00e0i li\u1ec7u tr\u00edch d\u1eabn<\/p>\n\n\n\n<p>Trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1ec1 kinh doanh, mua b\u00e1n, hay k\u1ebf to\u00e1n, b\u1ea1n th\u01b0\u1eddng nghe v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111\u1ecf. Nh\u01b0ng b\u1ea1n \u0111\u00e3 hi\u1ec3u r\u00f5 v\u1ec1 thu\u1eadt ng\u1eef ho\u00e1 \u0111\u01a1n \u0111\u1ecf l\u00e0 g\u00ec ch\u01b0a? Ho\u00e1 \u0111\u01a1n \u0111\u1ecf c\u00f3 g\u00ec kh\u00e1c so v\u1edbi c\u00e1c ho\u00e1 \u0111\u01a1n th\u00f4ng th\u01b0\u1eddng? N\u00f3 d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 lo\u1ea1i ho\u00e1 \u0111\u01a1n n\u00e0y l\u00e0 nh\u01b0 th\u1ebf n\u00e0o? B\u00e0i vi\u1ebft n\u00e0y s\u1ebd chia s\u1ebb cho b\u1ea1n \u0111\u1ecdc c\u00e1c th\u00f4ng tin v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111\u1ecf l\u00e0 g\u00ec?<\/p>\n\n\n\n<p>Ho\u00e1 \u0111\u01a1n \u0111\u1ecf l\u00e0 g\u00ec?<\/p>\n\n\n\n<p>C\u00f3 2 lo\u1ea1i thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ( vi\u1ebft t\u1eaft l\u00e0 thu\u1ebf GTGT) trong m\u1ed9t doanh nghi\u1ec7p. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra. Khi doanh nghi\u1ec7p nh\u1eadp, mua h\u00e0ng ho\u1eb7c d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u00f3ng thu\u1ebf. Thu\u1ebf \u0111\u00f3 l\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Khi doanh nghi\u1ec7p b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng, kh\u00e1ch h\u00e0ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf. Ph\u1ea7n thu\u1ebf thu \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 GTGT \u0111\u1ea7u ra. Trong m\u1ed9t th\u00e1ng, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o &gt; GTGT \u0111\u1ea7u ra, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n ph\u1ea7n thu\u1ebf b\u1ecb ch\u00eanh l\u1ec7ch. N\u1ebfu GTGT \u0111\u1ea7u v\u00e0o &lt; GTGT \u0111\u1ea7u ra, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u1ea7n thu\u1ebf ch\u00eanh l\u1ec7ch v\u1ec1 cho nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n<p>Hay n\u00f3i d\u1ec5 hi\u1ec3u h\u01a1n n\u1ebfu ph\u1ea7n thu\u1ebf ph\u1ea3i tr\u1ea3 khi mua nhi\u1ec1u h\u01a1n thu\u1ebf thu khi b\u00e1n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 ti\u1ec1n thu\u1ebf ho\u1eb7c kh\u1ea5u tr\u1eeb. N\u1ebfu ti\u1ec1n thu\u1ebf thu khi b\u00e1n l\u1edbn h\u01a1n ti\u1ec1n thu\u1ebf tr\u1ea3 khi mua, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u1ea7n thu\u1ebf d\u01b0 khi thu v\u1ec1 cho nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n<p>Ph\u00e2n bi\u1ec7t ho\u00e1 \u0111\u01a1n \u0111\u1ecf v\u00e0 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng<\/p>\n\n\n\n<p>Nhi\u1ec1u \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u00e1n c\u00f3 m\u00e0u \u0111\u1ecf (ho\u00e1 \u0111\u01a1n \u0111\u1ecf kh\u00f4ng c\u00f3 VAT: ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng). Khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi nh\u1ea7m l\u1eabn, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n \u0111\u1ecf v\u1edbi ho\u00e1 \u0111\u01a1n th\u00f4ng th\u01b0\u1eddng. B\u1ea1n c\u1ea7n n\u1eafm r\u00f5 nh\u1eefng \u0111i\u1ec1u d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c 2 lo\u1ea1i ho\u00e1 \u0111\u01a1n n\u00e0y:<\/p>\n\n\n\n<p>Ho\u00e1 \u0111\u01a1n \u0111\u1ecf \u2013 Ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/p>\n\n\n\n<p>Mang gi\u00e1 tr\u1ecb v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd<\/p>\n\n\n\n<p>Do b\u1ed9 T\u00e0i Ch\u00ednh ph\u00e1t h\u00e0nh ho\u1eb7c \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ef1 ph\u00e1t h\u00e0nh ( \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn)<\/p>\n\n\n\n<p>\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111i ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n\n\n\n<p>T\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng ho\u00e1 v\u00e0 gi\u00e1 tr\u1ecb thu\u1ebf l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng ho\u00e1.<\/p>\n\n\n\n<p>Ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng ( c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf d\u00f9ng ho\u00e1 \u0111\u01a1n m\u00e0u \u0111\u1ecf v\u00e0 kh\u00f4ng c\u00f3 ph\u1ea7n thu\u1ebf VAT)<\/p>\n\n\n\n<p>Kh\u00f4ng mang gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd, ch\u1ec9 mang t\u00ednh ch\u1ea5t n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c b\u00ean giao d\u1ecbch<\/p>\n\n\n\n<p>L\u00e0 ch\u1ee9ng t\u1eeb giao d\u1ecbch do b\u00ean b\u00e1n t\u1ef1 ph\u00e1t h\u00e0nh<\/p>\n\n\n\n<p>S\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n\n\n\n<p>G\u1ed9p chung t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 v\u00e0o l\u00e0m m\u1ed9t.<\/p>\n\n\n\n<p>Ho\u00e1 \u0111\u01a1n \u0111\u1ecf d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec? T\u00e1c d\u1ee5ng c\u1ee7a ho\u00e1 \u0111\u01a1n \u0111\u1ecf<\/p>\n\n\n\n<p>Ho\u00e1 \u0111\u01a1n \u0111\u1ecf l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 doanh nghi\u1ec7p, c\u01a1 quan ph\u1ea3i \u0111\u00f3ng v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n<p>L\u00e0 ch\u1ee9ng minh cho vi\u1ec7c giao d\u1ecbch, mua b\u00e1n h\u00e0ng ho\u00e1 gi\u1eefa c\u00e1c b\u00ean mua v\u00e0 b\u00ean b\u00e1n.<\/p>\n\n\n\n<p>Khi n\u00e0o th\u00ec d\u00f9ng ho\u00e1 \u0111\u01a1n \u0111\u1ecf<\/p>\n\n\n\n<p>Ho\u00e1 \u0111\u01a1n \u0111\u1ecf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/p>\n\n\n\n<p>B\u00e1n h\u00e0ng, cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 n\u1ed9i \u0111\u1ecba trong n\u01b0\u1edbc<\/p>\n\n\n\n<p>Xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i ( c\u00f3 2 lo\u1ea1i l\u00e0 ho\u00e1 \u0111\u01a1n c\u00f3 thu\u1ebf v\u00e0 ho\u00e1 \u0111\u01a1n ch\u1ecbu thu\u1ebf 0%)<\/p>\n\n\n\n<p>C\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/p>\n\n\n\n<p>N\u1ebfu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 200.000 \u0111\u1ed3ng ng\u01b0\u1eddi b\u00e1n kh\u00f4ng ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n. Nh\u01b0ng n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u, nh\u00e0 b\u00e1n h\u00e0ng v\u1eabn ph\u1ea3i l\u1eadp v\u00e0 giao ho\u00e1 \u0111\u01a1n . N\u1ebfu gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 tr\u00ean 200.000 \u0111\u1ed3ng, ng\u01b0\u1eddi mua ph\u1ea3i tr\u1ea3 th\u00eam 10% gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 (10% \u0111\u00f3 g\u1ecdi l\u00e0 thu\u1ebf GTGT) \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf b\u00e1n.<\/p>\n\n\n\n<p>L\u01b0u \u00fd: L\u1eadp ho\u00e1 \u0111\u01a1n \u0111\u1ecf kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 ho\u00e1 \u0111\u01a1n ph\u1ea3i c\u00f3 thu\u1ebf. C\u00f3 tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 s\u1edf kinh doanh c\u00e1c m\u1eb7t h\u00e0ng, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf ( thu\u1ebf 0%)<\/p>\n\n\n\n<p>Quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111\u1ecf v\u00e0 xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ecf<\/p>\n\n\n\n<p>\u0110\u1ec3 ho\u00e1 \u0111\u01a1n \u0111\u1ecf h\u1ee3p l\u1ec7 b\u1ea1n c\u1ea7n l\u01b0u \u00fd nh\u1eefng quy \u0111\u1ecbnh sau khi vi\u1ebft ho\u00e1 \u0111\u01a1n \u0111\u1ecf:<\/p>\n\n\n\n<p>Ph\u1ea3i \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin giao d\u1ecbch m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<p>Khi l\u1eadp ho\u00e1 \u0111\u01a1n \u0111\u1ecf, ph\u1ea3i c\u00f3 3 li\u00ean ho\u00e1 \u0111\u01a1n \u0111i k\u00e8m, k\u1eb9p l\u1ea1i vi\u1ebft c\u00f9ng 1 l\u00fac. Li\u00ean 1 \u0111\u1ec3 doanh nghi\u1ec7p l\u01b0u gi\u1eef, li\u00ean 2 giao cho ng\u01b0\u1eddi mua, li\u00ean 3 l\u01b0u t\u1ea1i c\u01a1 quan thu\u1ebf. N\u1ed9i dung giao d\u1ecbch gi\u1eefa c\u00e1c li\u00ean ph\u1ea3i \u0111\u1ed3ng nh\u1ea5t, kh\u00f4ng \u0111\u01b0\u1ee3c vi\u1ebft t\u00e1ch t\u1eebng li\u00ean.<\/p>\n\n\n\n<p>C\u00e1c n\u1ed9i dung tr\u00ean ho\u00e1 \u0111\u01a1n ph\u1ea3i vi\u1ebft m\u1ea1ch l\u1ea1c, r\u00f5 r\u00e0ng, li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng. Ph\u1ea7n c\u00f2n tr\u1ed1ng (n\u1ebfu c\u00f3) ph\u1ea3i g\u1ea1ch \u0111\u01b0\u1eddng ch\u00e9o.<\/p>\n\n\n\n<p>Kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda, t\u1ea9y xo\u00e1, vi\u1ebft \u0111\u00e8 ch\u1eef l\u00ean nhau v\u00e0 ph\u1ea3i c\u00f9ng m\u1ed9t lo\u1ea1i m\u1ef1c vi\u1ebft.<\/p>\n\n\n\n<p>S\u1ed1 th\u1ee9 t\u1ef1 ho\u00e1 \u0111\u01a1n ph\u1ea3i \u0111\u00fang th\u1ee9 t\u1ef1 t\u1eeb nh\u1ecf t\u1edbi l\u1edbn, li\u00ean t\u1ee5c.<\/p>\n\n\n\n<p>Mua ho\u00e1 \u0111\u01a1n \u0111\u1ecf \u1edf \u0111\u00e2u<\/p>\n\n\n\n<p>Th\u01b0\u1eddng c\u00f3 c\u00e1c c\u00e2u h\u1ecfi t\u1eeb nh\u1eefng k\u1ebf to\u00e1n m\u1edbi nh\u01b0 mua ho\u00e1 \u0111\u01a1n \u0111\u1ecf \u1edf \u0111\u00e2u, mua ho\u00e1 \u0111\u01a1n \u0111\u1ecf \u1edf H\u00e0 N\u1ed9i, TP HCM,\u2026<\/p>\n\n\n\n<p>V\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a t\u1eebng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111\u1ecf \u0111\u1ec3 k\u00ea khai, c\u1ea7n chu\u1ea9n gi\u1ea5y t\u1edd \u0111\u0103ng k\u00fd mua ho\u00e1 \u0111\u01a1n \u0111\u1ecf. C\u00e1c gi\u1ea5y t\u1edd c\u1ea7n chu\u1ea9n b\u1ecb: gi\u1ea5y ph\u00e9p kinh doanh, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1ee9ng minh nh\u00e2n d\u00e2n, \u0111\u01a1n xin mua ho\u00e1 \u0111\u01a1n \u0111\u1ecf, gi\u1ea5y gi\u1edbi thi\u1ec7u, d\u1ea5u m\u1ed9c vu\u00f4ng \u0111\u1ebfn chi c\u1ee5c thu\u1ebf b\u1ea1n \u0111\u0103ng k\u00fd. Chi c\u1ee5c thu\u1ebf sau khi \u0111\u01b0a gi\u1ea5y h\u1eb9n th\u1eddi gian mua ho\u00e1 \u0111\u01a1n v\u00e0 kh\u1ea3o s\u00e1t v\u1ec1 c\u00e1c th\u00f4ng t\u1ecb c\u00f4ng ty s\u1ebd c\u1ea5p ho\u00e1 \u0111\u01a1n \u0111\u1ecf cho doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty \u0111\u00e3 t\u1eebng mua ho\u00e1 \u0111\u01a1n \u0111\u1ecf, c\u1ea7n mang gi\u1ea5y gi\u1edbi thi\u1ec7u c\u1ee7a c\u00f4ng ty, gi\u1ea5y t\u1edd \u0111\u0103ng k\u00fd mua ho\u00e1 \u0111\u01a1n, ch\u1ee9ng minh nh\u00e2n d\u00e2n v\u00e0 d\u1ea5u m\u1ed9c vu\u00f4ng.<\/p>\n\n\n\n<p>X\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, r\u00e1ch, vi\u1ebft sai ho\u00e1 \u0111\u01a1n \u0111\u1ecf<\/p>\n\n\n\n<p>R\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi th\u1eafc m\u1eafc ho\u00e1 \u0111\u01a1n \u0111\u1ecf c\u00f3 s\u1eeda \u0111\u01b0\u1ee3c kh\u00f4ng? Vi\u1ebft sai ho\u00e1 \u0111\u01a1n \u0111\u1ecf th\u00ec l\u00e0m th\u1ebf n\u00e0o? Ho\u00e1 \u0111\u01a1n \u0111\u1ecf b\u1ecb r\u00e1ch c\u00f3 l\u00e0m sao kh\u00f4ng? M\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ecf b\u1ecb ph\u1ea1t bao nhi\u00eau ti\u1ec1n? M\u1ed7i tr\u01b0\u1eddng h\u1ee3p l\u1ed7i s\u1ebd c\u00f3 c\u00e1c c\u00e1ch x\u1eed l\u00fd kh\u00e1c nhau. B\u1ea1n c\u1ea7n theo d\u00f5i c\u00e1c th\u00f4ng tin v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 c\u00f3 th\u1ec3 x\u1eed l\u00fd v\u00e0 gi\u1ea3i quy\u1ebft nhanh ch\u00f3ng.<\/p>\n\n\n\n<p>Vi\u1ebft sai ho\u00e1 \u0111\u01a1n \u0111\u1ecf<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p X\u1eed L\u00fd<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Ho\u00e1 \u0111\u01a1n vi\u1ebft sai, ch\u01b0a x\u00e9 cu\u1ed1ng \u2013 G\u1ea1ch ch\u00e9o c\u00e1c li\u00ean<\/li><\/ol>\n\n\n\n<p>\u2013 Xu\u1ea5t ho\u00e1 \u0111\u01a1n m\u1edbi<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li>Ho\u00e1 \u0111\u01a1n vi\u1ebft sai, \u0111\u00e3 x\u00e9 cu\u1ed1ng, ch\u01b0a giao cho kh\u00e1ch \u2013 G\u1ea1ch ch\u00e9o c\u00e1c li\u00ean<\/li><\/ol>\n\n\n\n<p>\u2013 Xu\u1ea5t ho\u00e1 \u0111\u01a1n m\u1edbi<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"3\"><li>Ho\u00e1 \u0111\u01a1n vi\u1ebft sai, \u0111\u00e3 x\u00e9 cu\u1ed1ng, \u0111\u00e3 giao cho kh\u00e1ch, ch\u01b0a k\u00ea khai \u2013 L\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i ho\u00e1 \u0111\u01a1n<\/li><\/ol>\n\n\n\n<p>\u2013 Xu\u1ea5t ho\u00e1 \u0111\u01a1n m\u1edbi thay th\u1ebf<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"4\"><li>Ho\u00e1 \u0111\u01a1n vi\u1ebft sai, \u0111\u00e3 giao cho kh\u00e1ch, \u0111\u00e3 k\u00ea khai \u2013 L\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n<\/li><\/ol>\n\n\n\n<p>\u2013 Xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ( kh\u00f4ng ph\u1ea3i l\u00e0m ho\u00e1 \u0111\u01a1n m\u1edbi)<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"5\"><li>Ho\u00e1 \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf \u2013 L\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/li><\/ol>\n\n\n\n<p>L\u01b0u \u00fd: B\u1ea1n c\u1ea7n gi\u1eef l\u1ea1i c\u00e1c ho\u00e1 \u0111\u01a1n vi\u1ebft sai \u0111\u1ec3 khi sao k\u00ea ho\u00e1 \u0111\u01a1n, t\u00ednh thu\u1ebf b\u00e1o c\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li>L\u00e0m m\u1ea5t, ch\u00e1y, r\u00e1ch, h\u1ecfng ho\u00e1 \u0111\u01a1n \u0111\u1ecf<\/li><\/ol>\n\n\n\n<p>N\u1ebfu doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n m\u1ea5t, ch\u00e1y, r\u00e1ch, h\u1ecfng ho\u00e1 \u0111\u01a1n \u0111\u1ecf \u0111\u00e3 l\u1eadp ho\u1eb7c ch\u01b0a l\u1eadp. Ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o v\u1ec1 s\u1ef1 vi\u1ec7c v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u0103ng k\u00fd ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 5 ng\u00e0y. K\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, h\u1ecfng ho\u00e1 \u0111\u01a1n. N\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh sang ng\u00e0y ho\u1ea1t \u0111\u1ed9ng ti\u1ebfp theo.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 l\u1eadp ho\u00e1 \u0111\u01a1n \u0111\u1ecf nh\u01b0ng ng\u01b0\u1eddi b\u00e1n ho\u1eb7c mua l\u00e0m m\u1ea5t li\u00ean 2, c\u1ea3 ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c. Ng\u01b0\u1eddi b\u00e1n sao ch\u1ee5p li\u00ean 1 c\u1ee7a ho\u00e1 \u0111\u01a1n, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ph\u00e1p lu\u1eadt, v\u00e0 \u0111\u00f3ng d\u1ea5u b\u1ea3n sao. Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3n sao c\u00f3 \u0111\u1ea7y \u0111\u1ee7 x\u00e1c nh\u1eadn \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 tinh ch\u00ednh x\u00e1c c\u1ee7a s\u1ef1 vi\u1ec7c.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n \u0111\u1ecf li\u00ean 2 b\u1ecb h\u1ecfng, m\u1ea5t li\u00ean quan \u0111\u1ebfn b\u00ean th\u1ee9 3 ( v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1), d\u1ef1a v\u00e0o ng\u01b0\u1eddi thu\u00ea b\u00ean th\u1ee9 3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m v\u00e0 s\u1eed ph\u1ea1t ng\u01b0\u1eddi thu\u00ea b\u00ean th\u1ee9 3 theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p>Tr\u00ean \u0111\u00e2y, Vietlearn.org \u0111\u00e3 chia s\u1ebb cho b\u1ea1n \u0111\u1ecdc v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111\u1ecf l\u00e0 g\u00ec? C\u00e1c th\u00f4ng tin v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111\u1ecf. C\u00e1ch x\u1eed l\u00fd khi vi\u1ebft sai ho\u1eb7c l\u00e0m h\u1ecfng, m\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ecf. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin tr\u00ean c\u1ee7a ch\u00fang t\u00f4i s\u1ebd mang l\u1ea1i nhi\u1ec1u h\u1eefu \u00edch cho b\u1ea1n.n<\/p>\n\n\n\n<p><\/p>\n\n\n\n\n\n\n","protected":false},"excerpt":{"rendered":"<p>Ghi ch\u00fa: T\u00e0i li\u1ec7u tr\u00edch d\u1eabn Trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1ec1 kinh doanh, mua b\u00e1n, hay k\u1ebf to\u00e1n, b\u1ea1n th\u01b0\u1eddng nghe v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111\u1ecf. Nh\u01b0ng b\u1ea1n \u0111\u00e3 hi\u1ec3u r\u00f5 v\u1ec1 thu\u1eadt ng\u1eef ho\u00e1 \u0111\u01a1n \u0111\u1ecf l\u00e0 g\u00ec ch\u01b0a? Ho\u00e1 \u0111\u01a1n \u0111\u1ecf c\u00f3 g\u00ec kh\u00e1c so v\u1edbi c\u00e1c ho\u00e1 \u0111\u01a1n th\u00f4ng th\u01b0\u1eddng? N\u00f3 d\u00f9ng \u0111\u1ec3 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_disable_autopaging":false},"categories":[14],"tags":[],"class_list":["post-2969","post","type-post","status-publish","format-standard","hentry","category-marketing"],"_links":{"self":[{"href":"https:\/\/www.vietlearn.org\/kien-thuc\/wp-json\/wp\/v2\/posts\/2969","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vietlearn.org\/kien-thuc\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vietlearn.org\/kien-thuc\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vietlearn.org\/kien-thuc\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vietlearn.org\/kien-thuc\/wp-json\/wp\/v2\/comments?post=2969"}],"version-history":[{"count":0,"href":"https:\/\/www.vietlearn.org\/kien-thuc\/wp-json\/wp\/v2\/posts\/2969\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.vietlearn.org\/kien-thuc\/wp-json\/wp\/v2\/media?parent=2969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vietlearn.org\/kien-thuc\/wp-json\/wp\/v2\/categories?post=2969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vietlearn.org\/kien-thuc\/wp-json\/wp\/v2\/tags?post=2969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}