{"id":9402,"date":"2024-01-29T12:26:11","date_gmt":"2024-01-29T05:26:11","guid":{"rendered":"https:\/\/arito.vn\/?p=9402"},"modified":"2026-03-05T15:51:23","modified_gmt":"2026-03-05T08:51:23","slug":"chung-tu-dien-tu-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/chung-tu-dien-tu-la-gi\/","title":{"rendered":"Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec? Quy \u0111\u1ecbnh, n\u1ed9i dung v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t"},"content":{"rendered":"

Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b> ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c \u00e1p d\u1ee5ng <\/span>ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed<\/b> kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ed1i \u01b0u quy tr\u00ecnh x\u1eed l\u00fd d\u1eef li\u1ec7u m\u00e0 c\u00f2n gi\u1ea3m chi ph\u00ed l\u01b0u tr\u1eef v\u00e0 t\u0103ng t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/span><\/p>\n

V\u1eady <\/span>ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec<\/b>, c\u00f3 nh\u1eefng n\u1ed9i dung n\u00e0o v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd ra sao? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m, n\u1ed9i dung v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng <\/span>ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

1. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/b><\/h2>\n

Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b> l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp, g\u1eedi, nh\u1eadn v\u00e0 l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\"Ch\u1ee9ng
Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/figcaption><\/figure>\n

Theo <\/span>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/b><\/a>, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed bao g\u1ed3m c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb v\u00e0 bi\u00ean lai \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u1eadp \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n

Trong ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ch\u1ee9ng t\u1eeb gi\u1ea5y n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1eef k\u00fd s\u1ed1, \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u v\u00e0 l\u01b0u tr\u1eef.<\/p>\n

2. C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed hi\u1ec7n nay<\/b><\/h2>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ch\u1ee7 y\u1ebfu g\u1ed3m bi\u00ean lai \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n

\"C\u00e1c
C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed hi\u1ec7n nay<\/figcaption><\/figure>\n

2.1. Bi\u00ean lai \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n

Bi\u00ean lai \u0111i\u1ec7n t\u1eed l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ghi nh\u1eadn vi\u1ec7c thu c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c c\u00e1c kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Bi\u00ean lai n\u00e0y \u0111\u01b0\u1ee3c c\u01a1 quan thu ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ph\u00e1t h\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n th\u00f4ng qua h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

2.2. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n

Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 ch\u1ee9ng t\u1eeb do t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp l\u1eadp \u0111\u1ec3 x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp.<\/span><\/p>\n

Lo\u1ea1i ch\u1ee9ng t\u1eeb n\u00e0y gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd d\u1eef li\u1ec7u thu\u1ebf thu\u1eadn ti\u1ec7n h\u01a1n.<\/span><\/p>\n

3. N\u1ed9i dung b\u1eaft bu\u1ed9c c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n

Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, <\/span>ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b> ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh n\u1ed9i dung giao d\u1ecbch v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u00ean li\u00ean quan. C\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n