– Can cu vao Bo luat Dan su Viet Nam – Can cu vao chuc nang va quyen han cua Giam doc cong ty. NGUOI NHAN UY QUYEN (BEN B): Ong (Ba): . Nhung nguoi lien quan thuc hien noi dung uy quyen cu the nhu sau: NGUOI UY QUYEN (BEN A): Ong (Ba): . Luu y doi voi hoa don dau vao 2. Luu y can nho voi hoa don GTGT dau ra Viet dung noi dung the hien tren hoa don GTGT: ten, dia chi, MST ben mua, ten hang (theo dung so kho), so tien, thue suat.

Cac dong thua tren hoa don GTGT phai duoc gach cheo. Ke toan Le Anh chuc ban thanh cong! Truong hop hang hoa, dich vu tra thay luong,hoac xuat dung noi bo, hoac cho, bieu tang: phai lap hoa don GTGT, ke khai va nop thue GTGT binh thuong. Hang thang, kiem tra so luong hoa don dau ra: kiem tra tong so hoa don da xuat so voi bang ke va bao cao tinh hinh su dung hoa don de kip thoi ke khai bo sung nhung hoa don bo sot. Doanh nghiep chi duoc phep xuat hoa don cua nhung mat hang hoa, dich vu co trong dang ky kinh doanh cua doanh nghiep.

Cu the, theo khoan 1 dieu 164 b Bo Luat Hinh su sua doi bo sung 2009 thi xu phat tu 10 trieu dong den 100 trieu dong. Sai pham trong viec quan ly hoa don dan den truy cuu trach nhiem hinh su ve “Toi bao quan, quan ly hoa don chung tu”. Ngoai ra, day hoc ke toan; www.ketoanleanh.com, theo khoan 1,2,3 Dieu 164 b Bo Luat Hinh su sua doi bo sung 2009 thi xu phat tu tu 03 thang den 5 nam tu giam. – Nhieu truong hop dong thanh ly truoc thoi han chanh chap ma mot ben can ky ket hop dong voi mot chu the khac trong khi ben khac co gang ky hop dong truoc khi thanh ly thuc hien cung trong cong viec tai hop dong dang duoc thanh ly.

Neu viec thanh ly hop dong gap kho khan thi cac ben co lien quan se tien hanh thoa thuan viec thanh ly hop dong con nhung van de co lien quan chua duoc thoai thuan se duoc ghi chep lai de tien hanh thoa thuan sau khi co yeu cau tham gia tham dinh tu ben giai quyet thu 3 ( chi ap dung khi cac ben co thien chi muon tham gia). Trong truong hop giam doc di vang, khong ky duoc vao hoa don GTGT, doanh nghiep co the viet ten va dong dau treo vao phan chu ky cua giam doc. >>Xem them: Dich vu ke toan tron goi cho doanh nghiep Tuy nhien, lam duoc dieu nay doanh nghiep can co giay uy quyen lap Hoa don GTGT.

Day la hoa don ban hang truc tiep, phan thue GTGT khong the hien rieng tren hoa don nen doanh nghiep khong duoc khau tru thue GTGT dau vao cua hoa don nay. Neu mat hoa don dau vao: nho ben ban photo lai lien 1 cua hoa don dao tao ke toan (https://ketoanthuedoanhnghiep.com/) va xac nhan, gui thong bao mat hoa don GTGT theo mau Mau so BC21/AC ban hanh kem Thong tu so 39/2014/TT-BTC, nop tien phat theo quy dinh ve lam mat hoa don thi khi do hoa don moi duoc coi la hop le va duoc khau tru thue GTGT.

Hoa don thue phong, nha xuong cua ca nhan (khong co hoa don GTGT): Neu co gia tri thue trong nam tu 100 trieu dong tro len, nguoi cho thue mua hoa don ban hang cua co quan thue, nop cac loai thue lien quan sau do xuat hoa don ban hang cho doanh nghiep. Hoa don GTGT dau vao cua o to tu 9 cho ngoi tro xuong (tru o to phuc vu kinh doanh van chuyen hang, hanh khach, du lich, khach san): chi duoc khau tru phan thue GTGT tuong ung voi phan nguyen gia tu 1,6 ty dong tro xuong.

Hoa don dau vao cua du an: Neu du an bi huy thi phai loai phan thue GTGT cua cac hoa don nay ra, khong duoc khau tru hoac chuyen sang du an khac. + Muc phat khi mat hoa don dau vao: Xu phat hinh su doi voi viec quan ly hoa don tai chinh Trong Bo luat Hinh su hien hanh, quy dinh ve sai pham hinh su doi voi viec quan ly hoa don tai chinh, neu DN mac sai pham ve hinh su trong viec su dung (thanh quyet toan) hoa don tai chinh thi Nha quan ly (ban giam doc) va nhung nguoi co lien quan trong DN nhu phong ke toan, phong kinh doanh, phong dau tu deu bi truy cuu trach nhiem hinh su.

TH1: Neu so thue GTGT dau ra phai nop lon hon So thue GTGT dau vao duoc khau tru: So du Co cuoi ky TK 3331 = So lieu o chi tieu [40] tren to khai thue GTGT. dao tao ke toan, ketoanthuedoanhnghiep.com, toan Le Anh chuc ban thanh cong! TH2: Neu so thue GTGT dau vao duoc khau tru nho hon so thue GTGT dau ra phai nop: So du No TK 133 = So lieu o chi tieu [43] tren to khai thue GTGT. Bai viet sau day, cac ke toan truong tu 15 nam kinh nghiem dang giang day khoa hoc ke toan tong hop thuc hanh tai Ke toan Le Anh se huong dan chi tiet cac ban nhung luu y can nho khi su dung hoa don GTGT.

Viec su dung hoa don GTGT can tuan thu tinh hop ly, hop le va cac quy dinh ve hoa don. Doi voi nhung tranh chap phat sinh doanh nghiep se phan quyen de giai quyet va thuc hien voi giao dich con lai. Truong hop khi xac dinh xong quyen va nghia vu thuc hien co thoa thuan xem da cham dut chua, voi truong hop tung phan va quyen xem nghia co ton dong va con hieu luc khong. Doi voi ban chat va muc dich van de cua viec thanh ly hop dong giup cac ben co the xac dinh duoc nhu cau da thuc hien theo nghia vu cua minh chua Ve ban chat va muc dich cua viec thanh ly hop dong kinh te giup cac ben xac dinh da thuc hien day du quyen va nghia vu theo hop dong co trach nhiem den dau ma con ton dong thi phai giai quyet hau qua den do.

Truong hop doanh nghiep muon ky ket hop dong phai dam bao du tien do thuc hien cong viec de tranh duoc nhung tranh chap, khieu kien ma nhung ben da thanh ly. Ve ban chat viec thanh ly hop dong la giai phong quyen va nghia vu ma moi ben thuc hien de trao doi voi nhung ben con lai.