{"id":1722,"date":"2021-04-09T10:13:10","date_gmt":"2021-04-09T03:13:10","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1722"},"modified":"2021-07-27T09:39:23","modified_gmt":"2021-07-27T02:39:23","slug":"xu-ly-sai-sot-voi-hoa-don-dau-vao-da-ke-khai-thue","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-sai-sot-voi-hoa-don-dau-vao-da-ke-khai-thue\/","title":{"rendered":"X\u1eed l\u00fd sai s\u00f3t v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 k\u00ea khai thu\u1ebf"},"content":{"rendered":"<h2><strong>1. Quy \u0111\u1ecbnh x\u1eed l\u00fd sai s\u00f3t v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u00e3 k\u00ea khai thu\u1ebf<\/strong><\/h2>\n<p>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0ng ph\u00e1t hi\u1ec7n x\u1ea3y ra sai s\u00f3t, c\u00e1ch x\u1eed l\u00fd s\u1ebd tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u 20, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 31-03-2014.<\/p>\n<p>C\u1ee5 th\u1ec3, t\u1ea1i \u0110i\u1ec1u 20, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 quy \u0111\u1ecbnh c\u00e1ch x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0 sau:<\/p>\n<p><strong><em>Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n ch\u01b0a giao cho ng\u01b0\u1eddi mua,<\/em> <\/strong>n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n l\u1eadp sai, ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai.<\/p>\n<p><strong><em>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf<\/em><\/strong> n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea3i h\u1ee7y b\u1ecf, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/p>\n<p><strong><em>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf,<\/em> <\/strong>sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 tho\u1ea3 thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1723\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-09-101027.png\" alt=\"\" width=\"1198\" height=\"627\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-09-101027.png 1198w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-09-101027-300x157.png 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-09-101027-1024x536.png 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-09-101027-768x402.png 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-09-101027-50x26.png 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-09-101027-60x31.png 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-09-101027-100x52.png 100w\" sizes=\"(max-width: 1198px) 100vw, 1198px\" \/><\/p>\n<p>Ngo\u00e0i ra, t\u1ea1i \u0110i\u1ec1u 20, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng nh\u1ea5n m\u1ea1nh \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 t\u1ea1i Ph\u1ee5 l\u1ee5c 4, ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec tr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0ng sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1ch x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<ul>\n<li>Hai b\u00ean b\u00e1n v\u00e0 mua ti\u1ebfn h\u00e0nh l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t;<\/li>\n<li>B\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t;<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, hai b\u00ean b\u00e1n v\u00e0 mua ti\u1ebfn h\u00e0nh k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd r\u1eb1ng:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng t\u1ef1 \u00fd h\u1ee7y b\u1ecf h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai thu\u1ebf m\u1eafc sai s\u00f3t;<\/li>\n<li>N\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u00e1m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/li>\n<\/ul>\n<p><strong>&gt;&gt;&gt; Xem th\u00eam:<\/strong> <span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/invoice.fast.com.vn\/\" target=\"_blank\" rel=\"noopener noreferrer\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/span><\/p>\n<h2><strong>2. Quy \u0111\u1ecbnh x\u1eed l\u00fd sai s\u00f3t \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 k\u00ea khai thu\u1ebf<\/strong><\/h2>\n<p>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0ng ph\u00e1t hi\u1ec7n sai s\u00f3t, k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ebd ti\u1ebfn h\u00e0nh x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 32\/2011\/TT-BTC, ban h\u00e0nh ng\u00e0y 14\/3\/2011.<\/p>\n<p>C\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 32\/2011\/TT-BTC, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 quy \u0111\u1ecbnh c\u00e1ch x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp nh\u01b0 sau:<\/p>\n<p><strong><em>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf,<\/em><\/strong> n\u1ebfu ph\u00e1t hi\u1ec7n sai th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c h\u1ee7y khi c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua. Vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 hi\u1ec7u l\u1ef1c theo \u0111\u00fang th\u1eddi h\u1ea1n do c\u00e1c b\u00ean tham gia \u0111\u00e3 tho\u1ea3 thu\u1eadn. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 h\u1ee7y ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef ph\u1ee5c v\u1ee5 vi\u1ec7c tra c\u1ee9u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n. \u0110\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua, tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201ch\u00f3a \u0111\u01a1n n\u00e0y thay th\u1ebf h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u, g\u1eedi ng\u00e0y th\u00e1ng n\u0103m.<\/p>\n<p><strong><em>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf<\/em><\/strong>, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a c\u1ea3 hai b\u00ean ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sau ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n hi\u1ec7n h\u00e0nh. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/p>\n<p>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec tr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0ng sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1ch x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<ul>\n<li>Hai b\u00ean b\u00e1n v\u00e0 mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a c\u1ea3 hai b\u00ean ghi r\u00f5 sai s\u00f3t;<\/li>\n<li>B\u00ean b\u00e1n ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t;<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh, hai b\u00ean b\u00e1n v\u00e0 mua ti\u1ebfn h\u00e0nh th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n hi\u1ec7n h\u00e0nh.<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd r\u1eb1ng:<\/p>\n<ul>\n<li>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sau ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026<\/li>\n<li>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><em><strong>Ngu\u1ed3n: Internet<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-sai-sot-voi-hoa-don-dau-vao-da-ke-khai-thue\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-sai-sot-voi-hoa-don-dau-vao-da-ke-khai-thue\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-sai-sot-voi-hoa-don-dau-vao-da-ke-khai-thue\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i 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style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-sai-sot-voi-hoa-don-dau-vao-da-ke-khai-thue\/', 'X%E1%BB%AD%20l%C3%BD%20sai%20s%C3%B3t%20v%E1%BB%9Bi%20h%C3%B3a%20%C4%91%C6%A1n%20%C4%91%E1%BA%A7u%20v%C3%A0o%20%C4%91%C3%A3%20k%C3%AA%20khai%20thu%E1%BA%BF', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>1. Quy \u0111\u1ecbnh x\u1eed l\u00fd sai s\u00f3t v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u00e3 k\u00ea khai thu\u1ebf \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0ng ph\u00e1t hi\u1ec7n x\u1ea3y ra sai s\u00f3t, c\u00e1ch x\u1eed l\u00fd s\u1ebd tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u 20, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC, B\u1ed9 T\u00e0i ch\u00ednh ban&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[101],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>X\u1eed l\u00fd sai s\u00f3t v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 k\u00ea khai thu\u1ebf - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0ng ph\u00e1t hi\u1ec7n x\u1ea3y ra sai s\u00f3t, c\u00e1ch x\u1eed l\u00fd s\u1ebd tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u 20, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 31-03-2014.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-sai-sot-voi-hoa-don-dau-vao-da-ke-khai-thue\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"X\u1eed l\u00fd sai s\u00f3t v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 k\u00ea khai thu\u1ebf - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u00e3 k\u00ea khai thu\u1ebf nh\u01b0ng ph\u00e1t hi\u1ec7n x\u1ea3y ra sai s\u00f3t, c\u00e1ch x\u1eed l\u00fd s\u1ebd tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u 20, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 31-03-2014.\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-sai-sot-voi-hoa-don-dau-vao-da-ke-khai-thue\/\" \/>\r\n<meta property=\"og:site_name\" content=\"H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"article:modified_time\" content=\"2021-07-27T02:39:23+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-09-101027.png\" \/>\r\n\t<meta property=\"og:image:width\" content=\"1198\" \/>\r\n\t<meta property=\"og:image:height\" content=\"627\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\">\n\t<meta name=\"twitter:data1\" content=\"admin\">\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" content=\"8 ph\u00fat\">\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/htttdn.com\/#website\",\"url\":\"https:\/\/htttdn.com\/\",\"name\":\"H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/htttdn.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-sai-sot-voi-hoa-don-dau-vao-da-ke-khai-thue\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-09-101027.png\",\"width\":1198,\"height\":627},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-sai-sot-voi-hoa-don-dau-vao-da-ke-khai-thue\/#webpage\",\"url\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-sai-sot-voi-hoa-don-dau-vao-da-ke-khai-thue\/\",\"name\":\"X\\u1eed l\\u00fd sai s\\u00f3t v\\u1edbi h\\u00f3a \\u0111\\u01a1n \\u0111\\u1ea7u v\\u00e0o \\u0111\\u00e3 k\\u00ea khai thu\\u1ebf - 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