{"id":9884,"date":"2024-02-25T18:22:07","date_gmt":"2024-02-25T11:22:07","guid":{"rendered":"https:\/\/arito.vn\/?p=9884"},"modified":"2024-09-01T22:43:03","modified_gmt":"2024-09-01T15:43:03","slug":"7-mau-hoa-don-dien-tu-theo-thong-tu-78","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/7-mau-hoa-don-dien-tu-theo-thong-tu-78\/","title":{"rendered":"T\u1ed5ng h\u1ee3p 7 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 78 theo t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1"},"content":{"rendered":"

Trong th\u1eddi \u0111\u1ea1i c\u00f4ng ngh\u1ec7 hi\u1ec7n nay, vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t xu h\u01b0\u1edbng kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn trong qu\u1ea3n l\u00fd v\u00e0 giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i c\u1ee7a c\u00e1c doanh nghi\u1ec7p. \u0110\u00e1p \u1ee9ng xu h\u01b0\u1edbng n\u00e0y, Th\u00f4ng t\u01b0 78<\/a><\/strong> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t c\u00e1c m\u1eabu ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed ti\u00eau chu\u1ea9n, gi\u00fap t\u1ea1o ra s\u1ef1 \u0111\u1ed3ng nh\u1ea5t v\u00e0 minh b\u1ea1ch trong qu\u00e1 tr\u00ecnh giao d\u1ecbch. Tuy nhi\u00ean, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c m\u1eabu ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u00e0y c\u0169ng c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 tinh ch\u1ec9nh theo t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 c\u1ee5 th\u1ec3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh linh ho\u1ea1t v\u00e0 hi\u1ec7u qu\u1ea3. Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang ta s\u1ebd \u0111i v\u00e0o t\u00ecm hi\u1ec3u v\u1ec1 vi\u1ec7c x\u00e2y d\u1ef1ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78<\/a><\/strong>, t\u1eadp trung v\u00e0o vi\u1ec7c t\u00f9y ch\u1ec9nh m\u1eabu ho\u00e1 \u0111\u01a1n cho t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau \u0111\u1ec3 \u0111\u00e1p \u1ee9ng t\u1ed1t nh\u1ea5t nhu c\u1ea7u v\u00e0 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/span><\/p>\n

\"X<\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n n\u1eafm r\u00f5<\/b><\/h2>\n

1.1. Kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1eabu Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi C\u01a1 quan thu\u1ebf<\/b><\/h3>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan Thu\u1ebf khi ph\u00e1t h\u00e0nh m\u1eabu ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed. C\u01a1 quan Thu\u1ebf kh\u00f4ng qu\u1ea3n l\u00fd chi ti\u1ebft v\u1ec1 m\u1eabu ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng ho\u00e1 \u0111\u01a1n s\u1eed d\u1ee5ng theo t\u1eebng \u0111\u1ee3t th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u00e0 thay v\u00e0o \u0111\u00f3, qu\u1ea3n l\u00fd th\u00f4ng qua vi\u1ec7c truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u theo \u0111\u1ecbnh d\u1ea1ng XML (theo Quy\u1ebft \u0111\u1ecbnh 1450\/Q\u0110-TCT).<\/span><\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p ho\u1eb7c \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 t\u1ef1 thi\u1ebft l\u1eadp m\u1eabu ho\u00e1 \u0111\u01a1n m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u s\u1eed d\u1ee5ng c\u1ee7a m\u00ecnh m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (kh\u00f4ng c\u1ea7n n\u1ed9p M\u1eabu h\u00f3a \u0111\u01a1n khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng Ho\u00e1 \u0111\u01a1n \u0110i\u1ec7n t\u1eed) v\u1edbi c\u01a1 quan Thu\u1ebf.<\/span><\/p>\n

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn v\u00e0 t\u1ea1o m\u1eabu ho\u00e1 \u0111\u01a1n c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 ngay tr\u00ean ph\u1ea7n m\u1ec1m ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/strong> nh\u01b0 Arito. Tr\u00ean m\u1eabu ho\u00e1 \u0111\u01a1n, ph\u1ea3i hi\u1ec3n th\u1ecb ph\u1ea7n k\u00fd hi\u1ec7u v\u00e0 m\u00e3 c\u1ee7a c\u01a1 quan Thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 theo Ngh\u1ecb \u0111\u1ecbnh 123. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p linh ho\u1ea1t trong vi\u1ec7c s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/span><\/p>\n

>>> Xem th\u00eam: [Download] 6 M\u1eabu bi\u00ean b\u1ea3n b\u00e0n giao h\u00e0ng h\u00f3a<\/a> m\u1edbi nh\u1ea5t 2024<\/strong><\/p><\/blockquote>\n

1.2. V\u1ec1 n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n

N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, c\u1ee5 th\u1ec3:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
STT<\/b><\/td>\nN\u1ed9i dung<\/b><\/td>\n<\/tr>\n
1<\/span><\/td>\nT\u00ean v\u00e0 k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n; k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 v\u00e0 s\u1ed1 ho\u00e1 \u0111\u01a1n<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nT\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu ng\u01b0\u1eddi mua c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf).<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nT\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t v\u00e0 c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng).<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nT\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n; Ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed<\/a><\/strong> c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu c\u00f3).<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nTh\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; 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).<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\nPh\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 n\u1ed9i dung kh\u00e1c li\u00ean quan (n\u1ebfu c\u00f3).<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\nCh\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u00e2y c\u0169ng l\u00e0 nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 th\u1ec3 hi\u1ec7n tr\u00ean m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

1.3. 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, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 78\/2021\/TT-BTC 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, ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-Cp quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. C\u1ee5 th\u1ec3, m\u1eabu s\u1ed1 v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1.3.1.M\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed Th\u00f4ng t\u01b0 78<\/span><\/i><\/h4>\n

L\u00e0 m\u1ed9t trong s\u00e1u s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6; trong \u0111\u00f3 m\u1ed7i s\u1ed1 t\u1ef1 nhi\u00ean \u0111\u1ea1i di\u1ec7n cho m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
M\u1eabu s\u1ed1<\/b><\/td>\nN\u1ed9i dung<\/b><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\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<\/a><\/strong> \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

1.3.2. K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 78<\/span><\/i><\/h4>\n

L\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng m\u00e3, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. S\u00e1u (06) k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    \n
  1. K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 C ho\u1eb7c K nh\u01b0 sau: C th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, K th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3;<\/span><\/li>\n
  2. Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u00ed d\u1ee5: N\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2022 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 22; n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2023 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 23;<\/span><\/li>\n
  3. M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 T, D, L, M, N, B, G, H th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, c\u1ee5 th\u1ec3:<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n\n\n\n\n\n
    K\u00fd t\u1ef1<\/b><\/td>\nDi\u1ec5n gi\u1ea3i chi ti\u1ebft<\/b><\/td>\n<\/tr>\n
    Ch\u1eef T<\/span><\/td>\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/td>\n<\/tr>\n
    Ch\u1eef D<\/span><\/td>\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/td>\n<\/tr>\n
    Ch\u1eef L<\/span><\/td>\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/td>\n<\/tr>\n
    Ch\u1eef M<\/span><\/td>\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n;<\/span><\/td>\n<\/tr>\n
    Ch\u1eef N<\/span><\/td>\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed;<\/span><\/td>\n<\/tr>\n
    Ch\u1eef B<\/span><\/td>\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed,<\/span><\/td>\n<\/tr>\n
    Ch\u1eef G<\/span><\/td>\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/td>\n<\/tr>\n
    Ch\u1eef H<\/span><\/td>\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
      \n
    1. Hai k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 ch\u1eef vi\u1ebft do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo nhu c\u1ea7u qu\u1ea3n l\u00fd. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 cu\u1ed1i n\u00eau tr\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec \u0111\u1ec3 l\u00e0 YY;<\/span><\/li>\n
    2. T\u1ea1i b\u1ea3n th\u1ec3 hi\u1ec7n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ph\u00eda tr\u00ean b\u00ean ph\u1ea3i c\u1ee7a h\u00f3a \u0111\u01a1n (ho\u1eb7c \u1edf v\u1ecb tr\u00ed d\u1ec5 nh\u1eadn bi\u1ebft);<\/span><\/li>\n
    3. V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n\n\n\n\n
      K\u00fd hi\u1ec7u m\u1eabu ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/td>\nDi\u1ec5n gi\u1ea3i chi ti\u1ebft<\/b><\/td>\n<\/tr>\n
      1C22TAA<\/span><\/td>\nL\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/td>\n<\/tr>\n
      2C22TBB<\/span><\/td>\nL\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/td>\n<\/tr>\n
      1C23LBB<\/span><\/td>\nL\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/td>\n<\/tr>\n
      1K23TYY<\/span><\/td>\nL\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/td>\n<\/tr>\n
      1K22DAA<\/span><\/td>\nL\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/td>\n<\/tr>\n
      6K22NAM<\/span><\/td>\nL\u00e0 phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/td>\n<\/tr>\n
      6K22BAB<\/span><\/td>\nL\u00e0 phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 do doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n

      Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP: T\u1ea1i b\u1ea3n th\u1ec3 hi\u1ec7n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n chung b\u1eb1ng 1 chu\u1ed7i bao g\u1ed3m 7 k\u00fd t\u1ef1. Trong \u0111\u00f3, k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, 6 k\u00fd hi\u1ec7u ti\u1ebfp theo th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

      2. 7 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/b><\/h2>\n

      D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 m\u1eabu h\u00f3a \u0111\u01a1n\/bi\u00ean lai \u0111i\u1ec7n t\u1eed hi\u1ec3n th\u1ecb tham kh\u1ea3o gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nhanh ch\u00f3ng th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u2013 T\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, Ph\u1ee5 l\u1ee5c II:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
      STT<\/b><\/td>\nM\u1eabu tham kh\u1ea3o<\/b><\/td>\nT\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n\/bi\u00ean lai \u0111i\u1ec7n t\u1eed<\/b><\/td>\n<\/tr>\n
      1<\/span><\/td>\nM\u1eabu tham kh\u1ea3o s\u1ed1 1<\/span><\/td>\nH\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/span><\/td>\n<\/tr>\n
      2<\/span><\/td>\nM\u1eabu tham kh\u1ea3o s\u1ed1 2<\/span><\/td>\nH\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/span><\/td>\n<\/tr>\n
      3<\/span><\/td>\nM\u1eabu tham kh\u1ea3o s\u1ed1 3<\/span><\/td>\nH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9)<\/span><\/td>\n<\/tr>\n
      4<\/span><\/td>\nM\u1eabu tham kh\u1ea3o s\u1ed1 4<\/span><\/td>\nH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9 thu b\u1eb1ng ngo\u1ea1i t\u1ec7)<\/span><\/td>\n<\/tr>\n
      5<\/span><\/td>\nM\u1eabu tham kh\u1ea3o s\u1ed1 5<\/span><\/td>\nPhi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n
      6<\/span><\/td>\nM\u1eabu tham kh\u1ea3o s\u1ed1 6<\/span><\/td>\nH\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/span><\/td>\n<\/tr>\n
      7<\/span><\/td>\nM\u1eabu tham kh\u1ea3o s\u1ed1 7<\/span><\/td>\nH\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n

      2.1 M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><\/h3>\n

      \"m\u1eabu<\/p>\n

      2.2. M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng<\/b><\/h3>\n

      Khi khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1eabu n\u00e0y.<\/span><\/p>\n

      \"m\u1eabu<\/p>\n

      2.3. M\u1eabu phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/b><\/h3>\n

      M\u1eabu phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1eabu s\u1ed1 5 Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/span><\/p>\n

      \"m\u1eabu<\/p>\n

      2.4. M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed GTGT \u0111\u1eb7c th\u00f9<\/b><\/h3>\n

      Theo quy \u0111\u1ecbnh, m\u1eabu h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1eb7c th\u00f9 d\u00e0nh cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng tham kh\u1ea3o m\u1eabu s\u1ed1 3 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/span><\/p>\n

      \"m\u1eabu<\/p>\n

      2.5. M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed GTGT \u0111\u1eb7c th\u00f9 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h3>\n

      M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng m\u1eabu s\u1ed1 s\u1ed1 4 Ph\u1ee5 l\u1ee5c II,Th\u00f4ng t\u01b0 78\/2021\/TT-BTC d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9 thu b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

      \"m\u1eabu<\/p>\n

      2.6. M\u1eabu h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/b><\/h3>\n

      M\u1eabu h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng hi\u1ec7n nay s\u1eed d\u1ee5ng m\u1eabu tham kh\u1ea3o s\u1ed1 2 t\u1ea1i ph\u1ee5 l\u1ee5c II, th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/span><\/p>\n

      \"m\u1eabu<\/p>\n

      2.7. M\u1eabu h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/b><\/h3>\n

      M\u1eabu h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia \u0111i\u1ec7n t\u1eed hi\u1ec7n nay s\u1eed d\u1ee5ng m\u1eabu tham kh\u1ea3o s\u1ed1 1 t\u1ea1i ph\u1ee5 l\u1ee5c II, th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/span><\/p>\n

      \"m\u1eabu<\/p>\n

      3. M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo l\u0129nh v\u1ef1c kinh doanh<\/b><\/h2>\n

      Arito l\u00e0 ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c tin d\u00f9ng h\u00e0ng \u0111\u1ea7u hi\u1ec7n nay v\u1edbi h\u01a1n +180.000 kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c C\u01a1 quan Thu\u1ebf th\u1ea9m \u0111\u1ecbnh \u0111\u00e1nh gi\u00e1 cao v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng. Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 m\u1eabu h\u00f3a \u0111\u01a1n theo nhu c\u1ea7u qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi ng\u00e0nh ngh\u1ec1 & \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a C\u01a1 quan Thu\u1ebf.<\/span><\/p>\n

      D\u01b0\u1edbi \u0111\u00e2y, minh h\u1ecda m\u1ed9t s\u1ed1 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2024 \u0111\u1ec3 Doanh nghi\u1ec7p h\u00ecnh dung m\u1eabu h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p v\u1edbi DN. B\u00ean c\u1ea1nh \u0111\u00f3, Doanh nghi\u1ec7p tr\u1ea3i nghi\u1ec7m t\u1ef1 thi\u1ebft k\u1ebf mi\u1ec5n ph\u00ed cho ri\u00eang Doanh nghi\u1ec7p.<\/span><\/p>\n

      3.1. L\u0129nh v\u1ef1c d\u1ea7u kh\u00ed<\/b><\/h3>\n

      Trong l\u0129nh v\u1ef1c d\u1ea7u kh\u00ed, n\u1ed9i dung c\u1ee7a ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 qu\u1ea3n l\u00fd qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n v\u00e0 giao nh\u1eadn h\u00e0ng h\u00f3a m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u00e1c th\u00f4ng tin nh\u01b0 n\u01a1i xu\u1ea5t h\u00f3a \u0111\u01a1n, kho xu\u1ea5t, l\u1ec7nh xu\u1ea5t v\u00e0 t\u00ean ph\u01b0\u01a1ng ti\u1ec7n.<\/span><\/p>\n

      Th\u00f4ng tin v\u1ec1 n\u01a1i xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00fap x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ecb tr\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb xu\u1ea5t kh\u1ea9u ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. Kho xu\u1ea5t th\u1ec3 hi\u1ec7n n\u01a1i l\u01b0u tr\u1eef v\u00e0 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, c\u00f9ng v\u1edbi l\u1ec7nh xu\u1ea5t, gi\u00fap qu\u1ea3n l\u00fd vi\u1ec7c xu\u1ea5t nh\u1eadp h\u00e0ng h\u00f3a m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. Vi\u1ec7c ghi t\u00ean ph\u01b0\u01a1ng ti\u1ec7n tr\u00ean ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a t\u1eeb \u0111i\u1ec3m g\u1ed1c \u0111\u1ebfn \u0111i\u1ec3m \u0111\u00edch.<\/span><\/p>\n

      \"m\u1eabu<\/p>\n

      3.2. Ng\u00e0nh d\u01b0\u1ee3c ph\u1ea9m<\/b><\/h3>\n

      Trong ng\u00e0nh d\u01b0\u1ee3c ph\u1ea9m, n\u1ed9i dung c\u1ee7a ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u1eb1m gi\u00fap cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c s\u1ea3n ph\u1ea9m d\u01b0\u1ee3c ph\u1ea9m. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u00e1c th\u00f4ng tin nh\u01b0 m\u00e3 l\u00f4 v\u00e0 h\u1ea1n s\u1eed d\u1ee5ng.<\/span><\/p>\n

      M\u00e3 l\u00f4 th\u01b0\u1eddng l\u00e0 m\u1ed9t chu\u1ed7i k\u00fd t\u1ef1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t nh\u00f3m s\u1ea3n ph\u1ea9m d\u01b0\u1ee3c ph\u1ea9m c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t trong c\u00f9ng m\u1ed9t qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ho\u1eb7c \u0111i\u1ec1u ch\u1ebf. Th\u00f4ng tin n\u00e0y gi\u00fap theo d\u00f5i v\u00e0 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a s\u1ea3n ph\u1ea9m trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 ph\u00e2n ph\u1ed1i.<\/span><\/p>\n

      H\u1ea1n s\u1eed d\u1ee5ng l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng m\u00e0 s\u1ea3n ph\u1ea9m d\u01b0\u1ee3c ph\u1ea9m \u0111\u01b0\u1ee3c coi l\u00e0 an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 khi s\u1eed d\u1ee5ng theo h\u01b0\u1edbng d\u1eabn. Vi\u1ec7c ghi r\u00f5 h\u1ea1n s\u1eed d\u1ee5ng tr\u00ean ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i v\u00e0 s\u1eed d\u1ee5ng trong th\u1eddi gian an to\u00e0n v\u00e0 ph\u00f9 h\u1ee3p.<\/span><\/p>\n

      \"m\u1eabu<\/p>\n

      3.3. L\u0129nh v\u1ef1c nh\u00e0 h\u00e0ng<\/b><\/h3>\n

      Trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng v\u00e0 nh\u00e0 h\u00e0ng, vi\u1ec7c cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u00e0 r\u00f5 r\u00e0ng v\u1ec1 c\u00e1c giao d\u1ecbch thanh to\u00e1n trong h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft, \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng trong vi\u1ec7c t\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 tin c\u1eady trong qu\u00e1 tr\u00ecnh thanh to\u00e1n gi\u1eefa doanh nghi\u1ec7p v\u00e0 kh\u00e1ch h\u00e0ng. C\u00e1c n\u1ed9i dung n\u00e0y th\u01b0\u1eddng bao g\u1ed3m c\u00e1c th\u00f4ng tin nh\u01b0 th\u00e0nh ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf, th\u00e0nh ti\u1ec1n sau thu\u1ebf v\u00e0 t\u1ed5ng gi\u1ea3m gi\u00e1.<\/span><\/p>\n