{"id":8678,"date":"2023-10-17T21:38:58","date_gmt":"2023-10-17T14:38:58","guid":{"rendered":"https:\/\/arito.vn\/?p=8678"},"modified":"2024-10-05T11:17:01","modified_gmt":"2024-10-05T04:17:01","slug":"bao-cao-tinh-hinh-su-dung-hoa-don-va-nhung-quy-dinh-quan-trong","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/bao-cao-tinh-hinh-su-dung-hoa-don-va-nhung-quy-dinh-quan-trong\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai B\u00c1O C\u00c1O T\u00ccNH H\u00ccNH S\u1eec D\u1ee4NG H\u00d3A \u0110\u01a0N [2024]"},"content":{"rendered":"<div id=\"toc-content\" class=\"info-news-detail\">\n<p><a href=\"https:\/\/arito.vn\/en\/bao-cao-tinh-hinh-su-dung-hoa-don-va-nhung-quy-dinh-quan-trong\/\"><strong>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong><\/a> l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c m\u00e0 m\u1ed7i doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ed7i th\u00e1ng, m\u1ed7i qu\u00fd. Trong b\u00e0i vi\u1ebft n\u00e0y, <strong><a href=\"https:\/\/arito.vn\/en\/\">Arito<\/a><\/strong>\u00a0s\u1ebd chia s\u1ebb \u0111\u1ebfn qu\u00fd \u0111\u1ed9c gi\u1ea3 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p c\u00f9ng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 78.<\/p>\n<h2><strong>1. <\/strong><strong>Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo s\u1ed1 l\u01b0\u1ee3ng.<\/strong><\/h2>\n<p>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c chia l\u00e0m 2 giai \u0111o\u1ea1n l\u00e0 theo qu\u00fd v\u00e0 theo th\u00e1ng. C\u1ee5 th\u1ec3:<\/p>\n<p>Theo\u00a0\u0110i\u1ec1u 5, Kho\u1ea3n 4, Th\u00f4ng t\u01b0 119\/2014\/TT-BTC\u00a0v\u00e0\u00a0s\u1eeda \u0111\u1ed5i kh\u1ed5 th\u1ee9 2, \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng l\u00e0 d\u00e0nh cho doanh nghi\u1ec7p c\u00f3 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro cao v\u1ec1 Thu\u1ebf.<\/p>\n<p>Theo\u00a0\u0110i\u1ec1u 27, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC\u00a0th\u00ec doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, c\u00f3 ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi 12 th\u00e1ng thu\u1ed9c di\u1ec7n r\u1ee7i ro cao v\u1ec1 Thu\u1ebf. Th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng sau.<\/p>\n<p>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd d\u00e0nh cho nh\u1eefng doanh nghi\u1ec7p c\u00f2n l\u1ea1i (kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a Thu\u1ebf v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 Thu\u1ebf).<\/p>\n<p><em>\u00a0 L\u01b0u \u00fd: Theo\u00a0<\/em><em>\u0110i\u1ec1u 27, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/em><em>, tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (xu\u1ea5t h\u00f3a \u0111\u01a1n) t\u1ee9c l\u00e0 kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng th\u00ec v\u1eabn ph\u1ea3i l\u00e0m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (=0).<\/em><\/p>\n<h2><strong>2. M\u1eabu b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 123\u00a0<\/strong><\/h2>\n<p>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 vi\u1ebft, xu\u1ea5t, h\u1ee7y hay x\u00f3a b\u1ecf trong m\u1ed9t th\u00e1ng ho\u1eb7c m\u1ed9t qu\u00fd.<\/p>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1eabu b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c n\u1ed9p theo qu\u00fd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Ph\u1ee5 l\u1ee5c IA Ngh\u1ecb \u0110\u1ecbnh 123 &#8211; M\u1eabu s\u1ed1 BC26\/H\u0110G:<\/p>\n<figure class=\"image\"><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/10\/bao-cao-tinh-hinh-su-dung-hoa-don-1.jpg\" alt=\"B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n\" \/><\/figure>\n<h2 id=\"2-bao-cao-tinh-hinh-su-dung-hoa-don-nen-nop-khi-nao\"><strong>3. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u00ean n\u1ed9p khi n\u00e0o?<\/strong><\/h2>\n<p>Th\u1eddi gian n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u1ea7n ph\u1ea3i tu\u00e2n th\u1ee7.<\/p>\n<blockquote><p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/p>\n<h3><strong>B\u00e1o c\u00e1o h\u00e0ng qu\u00fd<\/strong><\/h3>\n<ul>\n<li>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng trong k\u1ef3 cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/li>\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo c\u00f3 ph\u00e1t sinh vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (c\u0169ng d\u1ef1a theo M\u1eabu s\u1ed1 BC26\/H\u0110G).<\/li>\n<li>Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong k\u1ef3, doanh nghi\u1ec7p c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4n<\/li>\n<\/ul>\n<h3><strong>B\u00e1o c\u00e1o khi c\u00f3 thay \u0111\u1ed5i l\u1edbn<\/strong><\/h3>\n<ul>\n<li>Trong tr\u01b0\u1eddng h\u1ee3p chia, t\u00e1ch, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu; giao, b\u00e1n, kho\u00e1n, cho thu\u00ea doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p c\u1ea7n n\u1ed9p: 1 &#8211; B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, 2 &#8211; B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng trong k\u1ef3 k\u00e8m th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 <strong><a href=\"https:\/\/arito.vn\/en\/quyet-toan-thue-la-gi-nhung-luu-y-quan-trong-ve-quyet-toan-thue\/\">quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/strong>.<\/li>\n<\/ul>\n<h3><strong>B\u00e1o c\u00e1o khi chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/strong><\/h3>\n<ul>\n<li>Khi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1ebfn khu v\u1ef1c kh\u00e1c n\u01a1i c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f2n qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng trong k\u1ef3 v\u1edbi c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n m\u1edbi.<\/li>\n<\/ul>\n<\/blockquote>\n<h2 id=\"3-cham-nop-bao-cao-tinh-hinh-su-dung-hoa-don-bi-phat-bao-nhieu-tien\"><strong>4. Ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ecb ph\u1ea1t bao nhi\u00eau ti\u1ec1n?<\/strong><\/h2>\n<p>Theo \u0110i\u1ec1u 29 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u00e0 \u0111\u01b0\u1ee3c \u0111\u00ednh ch\u00ednh trong kho\u1ea3n 2 C\u00f4ng v\u0103n 29\/CP-KTTH v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong vi\u1ec7c n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/p>\n<blockquote>\n<ol>\n<li>Ph\u1ea1t c\u1ea3nh c\u00e1o cho h\u00e0nh vi n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n qu\u00e1 h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n theo quy \u0111\u1ecbnh, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/li>\n<li>Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ol>\n<ul>\n<li>N\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n qu\u00e1 h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n theo quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n<li>L\u1eadp sai ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh khi g\u1eedi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<\/blockquote>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 l\u1eadp l\u1ea1i th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o thay th\u1ebf \u0111\u00fang quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf, ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/p>\n<blockquote>\n<ol start=\"3\">\n<li>Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng cho h\u00e0nh vi n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n g\u1eedi c\u01a1 quan thu\u1ebf qu\u00e1 h\u1ea1n t\u1eeb 11 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n theo quy \u0111\u1ecbnh.<\/li>\n<li>Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng cho h\u00e0nh vi n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n g\u1eedi c\u01a1 quan thu\u1ebf qu\u00e1 h\u1ea1n t\u1eeb 21 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n theo quy \u0111\u1ecbnh.<\/li>\n<li>Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng cho m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/li>\n<\/ol>\n<ul>\n<li>N\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n g\u1eedi c\u01a1 quan thu\u1ebf qu\u00e1 h\u1ea1n t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n theo quy \u0111\u1ecbnh.<\/li>\n<li>Kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n g\u1eedi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<\/blockquote>\n<p>Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh tr\u00ean, m\u1ee9c ph\u1ea1t ti\u1ec1n cho vi\u1ec7c ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o c\u1ee7a t\u1ed5 ch\u1ee9c. B\u00ean c\u1ea1nh \u0111\u00f3, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 \u0111\u1ed1i v\u1edbi vi\u1ec7c ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 bu\u1ed9c l\u1eadp, g\u1eedi th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/p>\n<p>L\u01b0u \u00fd:<\/p>\n<ol>\n<li>C\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 l\u1eadp, g\u1eedi th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23, 25 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP khi x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/li>\n<li>M\u1ee9c ph\u1ea1t ti\u1ec1n n\u00eau tr\u00ean \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, ri\u00eang tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh vi ph\u1ea1m th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n b\u1eb1ng 1\/2 t\u1ed5 ch\u1ee9c.<\/li>\n<\/ol>\n<blockquote><p><strong>&gt;&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/arito.vn\/en\/hoa-don-dien-tu\/\">Ph\u1ea7n m\u1ec1m ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed E-Invoice<\/a> c\u1ee7a Arito Solutions<\/strong><\/p><\/blockquote>\n<h2 id=\"4-neu-ap-dung-hoa-don-dien-tu-theo-thong-tu-78-thi-co-can-bao-cao-tinh-hinh-su-dung-hoa-don-nua-hay-khong\"><strong>5. N\u1ebfu \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78 th\u00ec c\u00f3 c\u1ea7n b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u1eefa hay kh\u00f4ng?<\/strong><\/h2>\n<p>B\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1\/7\/2022, vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 tr\u1edf th\u00e0nh quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 c\u00e1 th\u1ec3 v\u00e0 c\u00e1 nh\u00e2n kinh doanh. Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f9ng v\u1edbi <strong><a href=\"https:\/\/arito.vn\/en\/thong-tu-78-ve-hoa-don-dien-tu-cua-bo-tai-chinh\/\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a><\/strong>, nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y s\u1ebd kh\u00f4ng c\u1ea7n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p>Sau khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan Thu\u1ebf ch\u1ea5p nh\u1eadn, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh l\u1eadp h\u00f3a \u0111\u01a1n khi th\u1ef1c hi\u1ec7n giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft c\u1ee5 th\u1ec3:<\/p>\n<blockquote>\n<ol>\n<li>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a C\u01a1 quan thu\u1ebf (CQT): Sau khi l\u1eadp h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi b\u00e1n s\u1ebd g\u1eedi h\u00f3a \u0111\u01a1n n\u00e0y t\u1edbi C\u01a1 quan Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3, sau \u0111\u00f3 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 cho ng\u01b0\u1eddi mua.<\/li>\n<li>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a CQT: Ng\u01b0\u1eddi b\u00e1n, sau khi l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua, s\u1ebd chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1edbi C\u01a1 quan Thu\u1ebf (c\u00f3 th\u1ec3 chuy\u1ec3n tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed).<\/li>\n<\/ol>\n<\/blockquote>\n<p>T\u00f9y v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p m\u00e0 ng\u01b0\u1eddi b\u00e1n s\u1ebd chuy\u1ec3n to\u00e0n b\u1ed9 n\u1ed9i dung h\u00f3a \u0111\u01a1n t\u1edbi CQT ch\u1eadm nh\u1ea5t l\u00e0 trong c\u00f9ng ng\u00e0y g\u1eedi cho ng\u01b0\u1eddi mua, ho\u1eb7c chuy\u1ec3n theo h\u00ecnh th\u1ee9c B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (M\u1eabu s\u1ed1 01\/TH-H\u0110\u0110T) theo th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi b\u00e1n x\u0103ng d\u1ea7u, B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n \u0111\u01b0\u1ee3c chuy\u1ec3n trong c\u00f9ng ng\u00e0y.<\/p>\n<p>Nh\u01b0 v\u1eady, vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78 \u0111\u00e3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<h2 id=\"5-lap-bao-cao-tinh-hinh-su-dung-hoa-don-lan-cuoi-nhu-the-nao\"><strong>6. L\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ea7n cu\u1ed1i nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h2>\n<p>Khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00ea duy\u1ec7t ch\u1ea5p nh\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78, vi\u1ec7c n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ea7n cu\u1ed1i c\u00f9ng tr\u1edf n\u00ean quan tr\u1ecdng \u0111\u1ec3 quy\u1ebft to\u00e1n v\u00e0 ch\u1ed1t l\u1ea1i vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u0111i\u1ec3m ch\u00fa \u00fd khi l\u1eadp v\u00e0 n\u1ed9p m\u1eabu BC26 l\u1ea7n cu\u1ed1i c\u00f9ng:<\/p>\n<ol>\n<li><strong>M\u1ee5c \u0111\u00edch n\u1ed9p m\u1eabu BC26 l\u1ea7n cu\u1ed1i c\u00f9ng<\/strong>: M\u1eabu BC26 l\u1ea7n cu\u1ed1i c\u00f9ng nh\u1eb1m m\u1ee5c \u0111\u00edch quy\u1ebft to\u00e1n v\u00e0 ch\u1ed1t l\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt v\u00e0 ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li><strong>Th\u1eddi \u0111i\u1ec3m ch\u1ecdn \u0111\u1ec3 ch\u1ed1t chuy\u1ec3n \u0111\u1ed5i<\/strong>: K\u1ebf to\u00e1n n\u00ean ch\u1ecdn ng\u00e0y \u0111\u1ea7u c\u1ee7a qu\u00fd t\u1edbi l\u00e0 ng\u00e0y ch\u1ed1t chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110i\u1ec1u n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i v\u00e0 quy\u1ebft to\u00e1n h\u00f3a \u0111\u01a1n c\u0169.<\/li>\n<li><strong>Tr\u00e1nh r\u1eafc r\u1ed1i khi thanh tra, ki\u1ec3m tra<\/strong>: M\u1eb7c d\u00f9 h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi chuy\u1ec3n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u01b0ng trong giai \u0111o\u1ea1n chuy\u1ec3n giao, vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o n\u00e0y gi\u00fap tr\u00e1nh r\u1eafc r\u1ed1i khi b\u1ecb thanh tra, ki\u1ec3m tra b\u1edfi c\u01a1 quan thu\u1ebf.<\/li>\n<li><strong>M\u1ee9c ph\u1ea1t n\u1ebfu l\u00e0m sai ho\u1eb7c n\u1ed9p ch\u1eadm<\/strong>: Tr\u01b0\u1eddng h\u1ee3p l\u00e0m sai n\u1ed9i dung c\u1ee7a th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n BC\/26\/AC, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng. \u0110i\u1ec1u n\u00e0y nh\u1ea5n m\u1ea1nh t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi.<\/li>\n<\/ol>\n<blockquote><p><strong>&gt;&gt; Xem th\u00eam: 10 <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-hoa-don-dien-tu\/\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a> t\u1ed1t nh\u1ea5t hi\u1ec7n nay<\/strong><\/p><\/blockquote>\n<\/div>\n<h2>7. <strong>C\u00e1ch l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n.<\/strong><\/h2>\n<p><strong>B\u01b0\u1edbc 1: \u0110\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m HTKK.\u00a0<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2: V\u00e0o m\u1ee5c \u201cHo\u00e1 \u0111\u01a1n&#8221; -&gt; &#8220;B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh sd\u1ee5ng h\u00f3a \u0111\u01a1n (BC26\/AC)&#8221;<\/strong><strong>\u00a0<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/1921-1.jpg\" alt=\"\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: Nh\u1eadp c\u00e1c s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c c\u1ed9t.<\/strong><\/p>\n<p>M\u00e0n h\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb nh\u01b0 sau:<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/1925.jpg\" alt=\"\" \/><\/p>\n<p>C\u00e1c b\u1ea1n ti\u1ebfn h\u00e0nh l\u00ean t\u1edd khai theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n<p><b>C\u1ed9t 1<\/b>: C\u1ed9t th\u1ee9 t\u1ef1_ th\u00eam d\u00f2ng =&gt; b\u1ea5m \u201cF5&#8243;, x\u00f3a =&gt; b\u1ea5m &#8220;F6&#8221;.<\/p>\n<p><b>C\u1ed9t M\u00e3 lo\u1ea1i h\u00f3a \u0111\u01a1n<\/b>: Ch\u1ecdn lo\u1ea1i h\u00f3a \u0111\u01a1n mu\u1ed1n b\u00e1o c\u00e1o<\/p>\n<p>+ Ch\u1ecdn \u201c01GTKT&#8221; -&gt; n\u1ebfu sd\u1ee5ng h\u00f3a \u0111\u01a1n GTGT<\/p>\n<p>+ Ch\u1ecdn &#8220;02GTTT&#8221;-&gt; n\u1ebfu sd\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/p>\n<p><b>C\u1ed9t 2<\/b>: T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n<\/p>\n<p>&#8211; Kh\u00f4ng c\u1ea7n ph\u1ea3i nh\u1eadp ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng nh\u1ea3y.<\/p>\n<p><b>C\u1ed9t 3<\/b>: K\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n<\/p>\n<p>&#8211; Nh\u1eadp theo m\u1eabu tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a DN.<\/p>\n<p>Vd: 01GTKT0\/001.<\/p>\n<p><b>C\u1ed9t 6,7<\/b>: T\u1eeb s\u1ed1 &#8211; \u0110\u1ebfn s\u1ed1: S\u1ed1 t\u1ed3n \u0111\u1ea7u k\u1ef3<\/p>\n<p>&#8211; N\u1ebfu l\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean =&gt; T\u1ef1 nh\u1eadp s\u1ed1 t\u1ed3n \u0111\u1ea7u k\u1ef3 c\u1ee7a k\u1ef3 \u0111\u1ea7u, t\u1eeb k\u1ef3 th\u1ee9 2 tr\u1edf \u0111i =&gt; \u1ee8ng d\u1ee5ng s\u1ebd t\u1ef1 chuy\u1ec3n s\u1ed1 t\u1ed3n cu\u1ed1i k\u1ef3 c\u1ee7a k\u1ef3 tr\u01b0\u1edbc l\u00ean, cho ph\u00e9p s\u1eeda.<\/p>\n<p>VD:\u00a0<strong>C\u1ed9t 6<\/strong>: 0000001;<strong>\u00a0C\u1ed9t 7<\/strong>: 0000050<\/p>\n<p><b>C\u1ed9t 8, 9<\/b>: T\u1eeb s\u1ed1 &#8211; \u0110\u1ebfn s\u1ed1: S\u1ed1 mua\/ ph\u00e1t h\u00e0nh trong k\u1ef3<\/p>\n<p>Nh\u1eadp d\u1ea1ng s\u1ed1. n\u1ebfu trong k\u1ef3 kh\u00f4ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n v\u00e0 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh =&gt; Kh\u00f4ng c\u1ea7n nh\u1eadp.<\/p>\n<p>VD: Trong k\u1ef3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh 50 h\u00f3a \u0111\u01a1n t\u1eeb 51 &#8211; 100.<\/p>\n<p>=&gt; Nh\u1eadp: &#8220;<strong>C\u1ed9t 8<\/strong>: 0000051;<strong>\u00a0C\u1ed9t 9<\/strong>: 0000100&#8243;.<\/p>\n<p><b>C\u1ed9t 10, 11, 12<\/b>: Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng nh\u1ea3y.<\/p>\n<p><b>C\u1ed9t 13<\/b>: S\u1ed1 l\u01b0\u1ee3ng \u0111\u00e3 s\u1eed d\u1ee5ng.<\/p>\n<p>&#8211; Nh\u1eadp s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng (Kh\u00f4ng bao g\u1ed3m c\u00e1c h\u00f3a \u0111\u01a1n: X\u00f3a b\u1ecf, m\u1ea5t, h\u1ee7y) v\u00e0 ph\u1ea3i nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng\u00a0<b>C\u1ed9t s\u1ed1 5<\/b>.<\/p>\n<p>VD: Trong k\u1ef3 s\u1eed d\u1ee5ng 50 h\u00f3a \u0111\u01a1n trong \u0111\u00f3 kh\u00f4ng x\u00f3a b\u1ecf, m\u1ea5t, h\u1ee7y h\u00f3a \u0111\u01a1n\u00a0n\u00e0o =&gt; Ghi: 50<\/p>\n<p><b>C\u1ed9t 14, 16, 18<\/b>: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng nh\u1ea3y.<\/p>\n<p><b>C\u1ed9t 15, 17, 19<\/b>:<\/p>\n<p>&#8211; Nh\u1eadp \u201cM\u00e3 s\u1ed1 h\u00f3a \u0111\u01a1n&#8221; x\u00f3a b\u1ecf, m\u1ea5t, h\u1ee7y v\u00e0 kh\u00f4ng \u0111c tr\u00f9ng nhau.<\/p>\n<p>VD: Trong k\u1ef3 x\u00f3a b\u1ecf 1 h\u00f3a \u0111\u01a1n, M\u00e3 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00f3 l\u00e0 0000005<\/p>\n<p>=&gt; Nh\u1eadp v\u00e0o\u00a0<strong>C\u1ed9t 15<\/strong>: 0000005<\/p>\n<p>&#8211; N\u1ebfu nh\u1eefng h\u00f3a \u0111\u01a1n b\u1ecb x\u00f3a b\u1ecf, m\u1ea5t, h\u1ee7y kh\u00f4ng li\u00ean ti\u1ebfp<\/p>\n<p>=&gt; Ph\u1ea3i vi\u1ebft d\u1ea5u (;) v\u00e0o gi\u1eefa c\u00e1c s\u1ed1.<\/p>\n<p>VD: Trong k\u1ef3 c\u00f3 l\u00e0m m\u1ea5t 3 h\u00f3a \u0111\u01a1n, M\u00e3 s\u1ed1 c\u1ee7a 3 h\u00f3a \u0111\u01a1n n\u00e0y l\u00e0: 0000006; 0000011; 0000128<\/p>\n<p>=&gt; Nh\u1eadp v\u00e0o\u00a0<strong>C\u1ed9t 17<\/strong>: 0000006; 0000011; 0000128<\/p>\n<p>&#8211; N\u1ebfu nh\u1eefng h\u00f3a \u0111\u01a1n b\u1ecb x\u00f3a b\u1ecf, m\u1ea5t, h\u1ee7y li\u00ean ti\u1ebfp nhau =&gt; k\u00ea khai d\u01b0\u1edbi d\u1ea1ng kho\u1ea3ng v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u (-)<\/p>\n<p>VD: Trong k\u1ef3 c\u00f3 h\u1ee7y 3 h\u00f3a \u0111\u01a1n, M\u00e3 s\u1ed1 c\u1ee7a 3 h\u00f3a \u0111\u01a1n n\u00e0y l\u00e0: 0000006; 0000007; 0000008<\/p>\n<p>=&gt; Nh\u1eadp v\u00e0o\u00a0<strong>C\u1ed9t 19<\/strong>: 0000006 &#8211; 0000008.<\/p>\n<p><b>C\u1ed9t 20, 21, 22<\/b>: T\u1ed3n cu\u1ed1i k\u1ef3:\u00a0 S\u1ebd t\u1ef1 \u0111\u1ed9ng nh\u1ea3y.<\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/19212.jpg\" alt=\"\" \/><\/p>\n<p>&#8211; Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u: Nh\u1eadp t\u00ean ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o.<\/p>\n<p>&#8211; Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt: Nh\u1eadp t\u00ean gi\u00e1m \u0111\u1ed1c.<\/p>\n<p>&#8211; Ng\u00e0y l\u1eadp b\u00e1o c\u00e1o: M\u1eb7c \u0111\u1ecbnh l\u00e0 ng\u00e0y hi\u1ec7n t\u1ea1i, cho ph\u00e9p s\u1eeda nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n ng\u00e0y hi\u1ec7n t\u1ea1i.<\/p>\n<div class=\"WordSection1\">\n<p>&nbsp;<\/p>\n<p><strong>B\u01b0\u1edbc 4: \u1ea4n n\u00fat \u201cGhi&#8221;, n\u1ebfu c\u00f3 l\u1ed7i sai ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng b\u00e1o<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 5: Cu\u1ed1i c\u00f9ng, \u1ea5n n\u00fat \u201cK\u1ebft xu\u1ea5t XML&#8221; r\u1ed3i n\u1ed9p qua m\u1ea1ng cho C\u01a1 Quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/1926.jpg\" alt=\"\" \/><\/strong><\/p>\n<\/div>\n<div id=\"toc-content\" class=\"info-news-detail\">\n<h2 id=\"6-tong-ket\"><strong>8. T\u1ed5ng k\u1ebft<\/strong><\/h2>\n<p>Nh\u1eefng \u0111i\u1ec3m tr\u00ean \u0111\u1ec1u nh\u1ea5n m\u1ea1nh t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p <strong>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong> l\u1ea7n cu\u1ed1i c\u00f9ng khi chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c m\u00e0 m\u1ed7i doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ed7i th\u00e1ng, m\u1ed7i qu\u00fd. Trong b\u00e0i vi\u1ebft n\u00e0y, Arito\u00a0s\u1ebd chia s\u1ebb \u0111\u1ebfn qu\u00fd \u0111\u1ed9c gi\u1ea3 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p c\u00f9ng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 78. 1. Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo s\u1ed1 l\u01b0\u1ee3ng. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c chia l\u00e0m 2 giai \u0111o\u1ea1n l\u00e0 theo qu\u00fd v\u00e0 theo th\u00e1ng. C\u1ee5 th\u1ec3: Theo\u00a0\u0110i\u1ec1u 5, Kho\u1ea3n\u2026<\/p>","protected":false},"author":12,"featured_media":9685,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62,13,1,224],"tags":[],"class_list":["post-8678","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-khac","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\/8678","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=8678"}],"version-history":[{"count":7,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8678\/revisions"}],"predecessor-version":[{"id":14082,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8678\/revisions\/14082"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/9685"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=8678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=8678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=8678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}