{"id":8660,"date":"2023-10-17T21:33:21","date_gmt":"2023-10-17T14:33:21","guid":{"rendered":"https:\/\/arito.vn\/?p=8660"},"modified":"2024-09-01T13:43:35","modified_gmt":"2024-09-01T06:43:35","slug":"quy-dinh-xuat-hoa-don-dien-tu-theo-thong-tu-78","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/quy-dinh-xuat-hoa-don-dien-tu-theo-thong-tu-78\/","title":{"rendered":"Quy \u0110\u1ecbnh Xu\u1ea5t H\u00f3a \u0110\u01a1n \u0110i\u1ec7n T\u1eed Theo Th\u00f4ng T\u01b0 78"},"content":{"rendered":"
\n

Theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a><\/strong> g\u1ed3m r\u1ea5t nhi\u1ec1u th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u0169ng nh\u01b0 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ec9nh l\u00fd, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n m\u00e0 c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c c\u1ea7n l\u01b0u \u00fd.<\/p>\n

D\u01b0\u1edbi b\u00e0i vi\u1ebft n\u00e0y, Arito Solutions<\/a><\/strong> \u0111\u00e3 t\u00f3m t\u1eaft nh\u1eefng \u00fd quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 Qu\u00fd Anh\/Ch\u1ecb c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 nhanh nh\u1ea5t v\u1ec1 c\u00e1ch xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/strong>.<\/p>\n

\"Quy
Quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78<\/figcaption><\/figure>\n

T\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0<\/strong><\/h2>\n

Quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed d\u1ef1a tr\u00ean c\u01a1 s\u1edf c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

    \n
  • Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17\/09\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13\/06\/2019, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/li>\n
  • Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/li>\n
  • Th\u00f4ng t\u01b0 s\u1ed1 88\/2020\/TT-BTC ng\u00e0y 30\/10\/2020 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC ng\u00e0y 30\/9\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/li>\n
  • Th\u00f4ng t\u01b0 37\/2017\/TT-BTC ng\u00e0y 27\/04\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 39\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/li>\n
  • Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n
    \"T\u1ed5ng
    T\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n

    Nh\u1eefng nguy\u00ean t\u1eafc khi xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h2>\n

    Khi ti\u1ebfn h\u00e0nh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd 3 nguy\u00ean t\u1eafc quan tr\u1ecdng sau \u0111\u00e2y:<\/p>\n

    Nguy\u00ean t\u1eafc xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/h3>\n

    H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 ph\u1ea7n thu\u1ebf t\u0103ng th\u00eam gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, ph\u00e2n ph\u1ed1i, ti\u00eau d\u00f9ng v\u00e0 cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ghi v\u00e0o h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00f3ng v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

    Nh\u1eefng quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i tu\u00e2n th\u1ee7 khi l\u1eadp h\u00f3a \u0111\u01a1n GTGT, \u0111\u00f3 l\u00e0:<\/p>\n

      \n
    • C\u1ea7n ph\u1ea3n \u00e1nh \u0111\u00fang nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u00e3 ph\u00e1t sinh tr\u00ean n\u1ed9i dung h\u00f3a \u0111\u01a1n.<\/li>\n
    • Ch\u1ec9 n\u00ean xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi danh m\u1ee5c ng\u00e0nh h\u00e0ng m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh t\u1ea1i S\u1edf k\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, c\u0169ng nh\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh b\u1edfi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n
    • C\u1ea7n n\u00ean ghi \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh khi xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/li>\n
    • Ph\u1ea3i ghi r\u00f5\u201d Ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n\u201d trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n.<\/li>\n
    • Cu\u1ed1i c\u00f9ng, c\u1ea7n ghi \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng v\u00e0 ch\u00ednh x\u00e1c c\u00e1c n\u1ed9i dung trong h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0: Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo \u0111\u00fang ch\u1ee9ng t\u1eeb (H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, bi\u00ean b\u1ea3n giao h\u00e0ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu\u2026).<\/li>\n<\/ul>\n
      \"Nguy\u00ean
      Nguy\u00ean t\u1eafc xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/figcaption><\/figure>\n

      Nguy\u00ean t\u1eafc quy \u0111\u1ecbnh c\u00e1c ti\u00eau th\u1ee9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n

      C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020, khi ti\u1ebfn h\u00e0nh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng th\u00f4ng tin sau \u0111\u00e2y nh\u1eb1m x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n:<\/p>\n

        \n
      • T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n.<\/li>\n
      • T\u00ean li\u00ean h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
      • S\u1ed1 h\u00f3a \u0111\u01a1n.<\/li>\n
      • T\u00ean, \u0111\u1ecba ch\u1ec9, MST c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/li>\n
      • T\u00ean, \u0111\u1ecba ch\u1ec9, MST c\u1ee7a ng\u01b0\u1eddi mua<\/li>\n
      • T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/li>\n
      • Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua.<\/li>\n
      • Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a.<\/li>\n
      • Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
      • M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n
      • Ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i (N\u1ebfu c\u00f3) v\u00e0 c\u00e1c n\u1ed9i dung li\u00ean quan (N\u1ebfu c\u00f3).<\/li>\n
      • T\u00ean, MST c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in.<\/li>\n
      • Ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n
        \"Nguy\u00ean
        Nguy\u00ean t\u1eafc quy \u0111\u1ecbnh c\u00e1c ti\u00eau th\u1ee9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n

        Nguy\u00ean t\u1eafc x\u1eed l\u00fd khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb xu\u1ea5t sai<\/h3>\n

        C\u00f3 3 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u1ecb xu\u1ea5t sai, \u0111\u00f3 l\u00e0:<\/p>\n

          \n
        • H\u1ee7y b\u1ecf h\u00f3a \u0111\u01a1n.<\/li>\n
        • \u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n.<\/li>\n
        • Thay th\u1ebf h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n

          Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb xu\u1ea5t, ng\u01b0\u1eddi d\u00f9ng s\u1ebd th\u1ef1c hi\u1ec7n h\u1ee7y b\u1ecf h\u00f3a \u0111\u01a1n \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng ho\u1eb7c \u0111\u00e3 giao h\u00e0ng nh\u01b0ng ch\u01b0a k\u00ea khai thu\u1ebf. Ti\u1ebfp \u0111\u1ebfn, ng\u01b0\u1eddi b\u00e1n s\u1ebd ti\u1ebfn h\u00e0nh l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 h\u1ee7y.<\/p>\n

          C\u1ea7n l\u01b0u \u00fd r\u1eb1ng: Tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c xu\u1ea5t l\u1ea1i, c\u1ea7n ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cH\u00f3a \u0111\u01a1n thay th\u1ebf cho s\u1ed1 h\u00f3a \u0111\u01a1n\u2026\u201d k\u00e8m theo k\u00fd hi\u1ec7u, ng\u00e0y k\u00fd v\u00e0 ng\u00e0y g\u1eedi.<\/p>\n

          Ngo\u00e0i ra, v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh h\u00f3a, s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng kh\u00eda h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb xu\u1ea5t sai v\u00e0 \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua, c\u0169ng nh\u01b0 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf. C\u1ea3 hai b\u00ean s\u1ebd ti\u1ebfn h\u00e0nh l\u00e0m v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u00e0 k\u00fd.<\/p>\n

          \"C\u00d4NG
          Nguy\u00ean t\u1eafc x\u1eed l\u00fd khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb xu\u1ea5t sai<\/figcaption><\/figure>\n

          Nh\u1eefng l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h2>\n

          Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch l\u1ebb kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/h3>\n

          Theo quy \u0111\u1ecbnh t\u1eeb ng\u00e0y 01\/11\/2020, c\u00e1c doanh nghi\u1ec7p tr\u00ean c\u1ea3 n\u01b0\u1edbc b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ch\u00ednh v\u00ec th\u1ebf, h\u00f3a \u0111\u01a1n gi\u1ea5y s\u1ebd ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u v\u00e0 thay v\u00e0o \u0111\u00f3 l\u00e0 chuy\u1ec3n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

          C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a cung c\u1ea5p d\u1ecbch v\u1ee5, c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec1u sau:<\/p>\n

            \n
          • Kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n, ng\u01b0\u1eddi b\u00e1n (Tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh) khi th\u1ef1c hi\u1ec7n b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua. C\u1ea7n ph\u1ea3i ti\u1ebfn h\u00e0nh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n
          • Nh\u1eefng doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao v\u1ec1 thu\u1ebf, c\u1ea7n n\u00ean s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n

            T\u00f3m l\u1ea1i k\u1ec3 t\u1eeb ng\u00e0y 01\/11\/2020, d\u00f9 ng\u01b0\u1eddi mua c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n hay kh\u00f4ng th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

            \"Tr\u01b0\u1eddng
            Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch l\u1ebb kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/figcaption><\/figure>\n

            Tr\u01b0\u1eddng h\u1ee3p khi ti\u1ebft h\u00e0nh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u1ee3p \u0111\u1ed3ng<\/h3>\n

            Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n:<\/h4>\n
              \n
            • \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a:<\/strong> L\u00e0 th\u1eddi \u0111i\u1ec3m m\u00e0 b\u00ean b\u00e1n chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho b\u00ean mua, kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/li>\n
            • \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5:<\/strong> L\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean b\u00e1n \u0111\u00e3 ho\u00e0n t\u1ea5t vi\u1ec7c cung \u1ee9ng cho b\u00ean mua, c\u0169ng nh\u01b0 \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 thu ti\u1ec1n hay ch\u01b0a.<\/li>\n<\/ul>\n

              Nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n:<\/h4>\n

              H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ee9a \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung c\u01a1 b\u1ea3n nh\u01b0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

              \"Tr\u01b0\u1eddng
              Tr\u01b0\u1eddng h\u1ee3p khi ti\u1ebfn h\u00e0nh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u1ee3p \u0111\u1ed3ng<\/figcaption><\/figure>\n

              T\u1ed5ng k\u1ebft<\/strong><\/h2>\n

              Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, Arito Solutions hy v\u1ecdng r\u1eb1ng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap Qu\u00fd Anh\/Ch\u1ecb thu th\u1eadp \u0111\u01b0\u1ee3c nhi\u1ec1u th\u00f4ng tin b\u1ed5 \u00edch.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

              Theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC g\u1ed3m r\u1ea5t nhi\u1ec1u th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u0169ng nh\u01b0 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ec9nh l\u00fd, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n m\u00e0 c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c c\u1ea7n l\u01b0u \u00fd. D\u01b0\u1edbi b\u00e0i vi\u1ebft n\u00e0y, Arito Solutions \u0111\u00e3 t\u00f3m t\u1eaft nh\u1eefng \u00fd quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 Qu\u00fd Anh\/Ch\u1ecb c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 nhanh nh\u1ea5t v\u1ec1 c\u00e1ch xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed. T\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n\u2026<\/p>","protected":false},"author":12,"featured_media":8661,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,1,224],"tags":[],"class_list":["post-8660","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tin-tuc","category-tin-tuc-chung"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8660","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=8660"}],"version-history":[{"count":4,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8660\/revisions"}],"predecessor-version":[{"id":10022,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8660\/revisions\/10022"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/8661"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=8660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=8660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=8660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}