{"id":13623,"date":"2024-09-14T17:35:06","date_gmt":"2024-09-14T10:35:06","guid":{"rendered":"https:\/\/arito.vn\/?p=13623"},"modified":"2024-10-09T22:31:27","modified_gmt":"2024-10-09T15:31:27","slug":"tong-hop-mau-hoa-don-dien-tu-theo-thong-tu-78","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/tong-hop-mau-hoa-don-dien-tu-theo-thong-tu-78\/","title":{"rendered":"T\u1ed5ng h\u1ee3p 7 m\u1eabu ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 78\/2021\/TT-BTC"},"content":{"rendered":"

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed<\/a><\/strong> \u0111ang tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 thi\u1ebft y\u1ebfu trong th\u1eddi \u0111\u1ea1i s\u1ed1 h\u00f3a, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u quy tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian, chi ph\u00ed m\u00e0 c\u00f2n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n. D\u1ef1a tr\u00ean Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a><\/strong> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Arito<\/a><\/strong> g\u1ee3i \u00fd cho b\u1ea1n 7 m\u1eabu ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t!<\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78, Ngh\u1ecb \u0111\u1ecbnh 123<\/b><\/h2>\n

\"T\u1ed5ng<\/p>\n

Kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1eabu H\u0110\u0110T v\u1edbi C\u01a1 quan thu\u1ebf<\/b><\/h3>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, C\u01a1 quan Thu\u1ebf kh\u00f4ng c\u00f2n y\u00eau c\u1ea7u doanh nghi\u1ec7p th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T) v\u1edbi c\u01a1 quan thu\u1ebf, thay v\u00e0o \u0111\u00f3, vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua d\u1eef li\u1ec7u \u0111\u1ecbnh d\u1ea1ng XML theo Quy\u1ebft \u0111\u1ecbnh 1450\/Q\u0110-TCT.<\/span><\/p>\n

\u0110i\u1ec1u n\u00e0y cho ph\u00e9p doanh nghi\u1ec7p t\u1ef1 do thi\u1ebft k\u1ebf m\u1eabu h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u m\u00e0 kh\u00f4ng c\u1ea7n g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. Khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p m\u1eabu h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng l\u1ef1a ch\u1ecdn v\u00e0 t\u1ea1o m\u1eabu h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng m\u00e3 tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed Arito. M\u1eabu h\u00f3a \u0111\u01a1n s\u1ebd t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb c\u00e1c th\u00f4ng tin v\u1ec1 k\u00fd hi\u1ec7u v\u00e0 m\u00e3 s\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf, tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123.<\/span><\/p>\n

N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n

Theo \u0110i\u1ec1u 10, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n bao g\u1ed3m c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n

    \n
  1. T\u00ean, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
  2. Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua: t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/li>\n
  3. Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: t\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf GTGT, v\u00e0 t\u1ed5ng ti\u1ec1n thu\u1ebf (n\u1ebfu l\u00e0 h\u00f3a \u0111\u01a1n GTGT).<\/span><\/li>\n
  4. T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n v\u00e0 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua (n\u1ebfu c\u00f3).<\/span><\/li>\n
  5. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 m\u00e3 c\u01a1 quan thu\u1ebf (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3).<\/span><\/li>\n
  6. Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/li>\n
  7. Ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ol>\n

    Xem th\u00eam: C\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n m\u1edbi nh\u1ea5t<\/a><\/strong><\/p>\n

    V\u1ec1 k\u00fd hi\u1ec7u v\u00e0 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n

    Ng\u00e0y 17\/9\/2021, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC \u0111\u01b0\u1ee3c ban h\u00e0nh, quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 m\u1eabu s\u1ed1 v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.\u00a0<\/span><\/p>\n

    M\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n g\u1ed3m s\u00e1u s\u1ed1 t\u1ef1 nhi\u00ean, m\u1ed7i s\u1ed1 ph\u1ea3n \u00e1nh m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee5 th\u1ec3.\u00a0<\/span><\/p>\n\n\n\n\n\n\n\n\n
    S\u1ed1 1:<\/span><\/td>\nPh\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/td>\n<\/tr>\n
    S\u1ed1 2:<\/span><\/td>\nPh\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng<\/span><\/td>\n<\/tr>\n
    S\u1ed1 3:<\/span><\/td>\nPh\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/span><\/td>\n<\/tr>\n
    S\u1ed1 4:<\/span><\/td>\nPh\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/span><\/td>\n<\/tr>\n
    S\u1ed1 5:<\/span><\/td>\nPh\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c l\u00e0 tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/span><\/td>\n<\/tr>\n
    S\u1ed1 6:<\/span><\/td>\nPh\u1ea3n \u00e1nh c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n bao g\u1ed3m: phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n g\u1ed3m s\u00e1u k\u00fd t\u1ef1, bao g\u1ed3m ch\u1eef v\u00e0 s\u1ed1, \u0111\u1ec3 ph\u1ea3n \u00e1nh m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed d\u1ec5 d\u00e0ng.<\/span><\/p>\n