{"id":9886,"date":"2024-02-25T18:28:26","date_gmt":"2024-02-25T11:28:26","guid":{"rendered":"https:\/\/arito.vn\/?p=9886"},"modified":"2024-10-09T22:30:59","modified_gmt":"2024-10-09T15:30:59","slug":"thong-tu-78-ve-hoa-don-dien-tu-cua-bo-tai-chinh","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thong-tu-78-ve-hoa-don-dien-tu-cua-bo-tai-chinh\/","title":{"rendered":"Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh m\u00e0 b\u1ea1n n\u00ean bi\u1ebft"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Tr\u00ean con \u0111\u01b0\u1eddng hi\u1ec7n \u0111\u1ea1i h\u00f3a v\u00e0 s\u1ed1 h\u00f3a h\u00e0nh ch\u00ednh, vi\u1ec7c \u00e1p d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t xu h\u01b0\u1edbng m\u00e0 c\u00f2n l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00e0nh ch\u00ednh c\u00f4ng. Trong b\u1ed1i c\u1ea3nh n\u00e0y, Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC hay c\u00f2n g\u1ecdi l\u00e0 <strong><a href=\"https:\/\/arito.vn\/en\/thong-tu-78-ve-hoa-don-dien-tu-cua-bo-tai-chinh\/\">Th\u00f4ng t\u01b0 78<\/a><\/strong> v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh v\u1edbi nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd \u0111i\u1ec3m qua nh\u1eefng \u0111i\u1ec1u b\u1ea1n c\u1ea7n bi\u1ebft v\u1ec1 Th\u00f4ng t\u01b0 78 n\u00e0y, t\u1eeb \u00fd ngh\u0129a, ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u1ebfn c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a n\u00f3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u v\u00e0 l\u00e0m r\u00f5 h\u01a1n v\u1ec1 m\u1ed9t trong nh\u1eefng c\u1ed9t m\u1ed1c quan tr\u1ecdng trong vi\u1ec7c th\u00fac \u0111\u1ea9y qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 h\u00f3a h\u00e0nh ch\u00ednh \u1edf Vi\u1ec7t Nam.<\/span><\/p>\n<h2><b>1. Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 th\u00f4ng tin c\u01a1 b\u1ea3n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh ng\u00e0y 17\/09\/2021 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c 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\/10\/2020 c\u1ee7a CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 n\u00f3i, Th\u00f4ng t\u01b0 78 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t v\u00e0 c\u1ee5 th\u1ec3 nh\u1ea5t ban h\u00e0nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay. C\u0103n c\u1ee9 Kho\u1ea3n 1, \u0110i\u1ec1u 11 c\u1ee7a th\u00f4ng t\u01b0 n\u00e0y, hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u00f3 hi\u1ec7u l\u1ef1c ch\u00ednh th\u1ee9c t\u1eeb ng\u00e0y 01\/07\/2022.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 khuy\u1ebfn kh\u00edch c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, c\u01a1 quan c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb, ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/07\/2022, t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n kinh doanh b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Vi\u1ec7c ph\u1ee7 s\u00f3ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c tri\u1ec3n khai theo 2 giai \u0111o\u1ea1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n 1 (t\u1eeb th\u00e1ng 11\/2021 &#8211; 3\/2022): T\u1ea1i 6 t\u1ec9nh v\u00e0 th\u00e0nh ph\u1ed1: H\u1ed3 Ch\u00ed Minh, H\u00e0 N\u1ed9i, Ph\u00fa Th\u1ecd, B\u00ecnh \u0110\u1ecbnh, H\u1ea3i Ph\u00f2ng, Qu\u1ea3ng Ninh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n 2 (t\u1eeb th\u00e1ng 04\/2022 \u0111\u1ebfn 07\/2022): T\u1ea1i 57 t\u1ec9nh v\u00e0 c\u00e1c th\u00e0nh ph\u1ed1 c\u00f2n l\u1ea1i.<\/span><\/li>\n<\/ul>\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/arito.vn\/en\/cac-quy-dinh-ve-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\/\">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<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-9930\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/02\/085512thong-tu-78.png\" alt=\"th\u00f4ng t\u01b0 78 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"926\" height=\"741\" \/><\/p>\n<h2><b>2. T\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng l\u01b0u \u00fd c\u1ee7a Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<h4><b>2.1. L\u1ed9 tr\u00ecnh v\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c tri\u1ec3n khai \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Theo n\u1ed9i dung ch\u00ednh c\u1ee7a Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed, B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n sau ng\u00e0y 1-7-2022 b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n gi\u1ea5y sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u1ebf nh\u01b0ng, \u0111\u1ec3 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i v\u00e0 c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c thu\u1eadn l\u1ee3i tr\u00ean c\u1ea3 n\u01b0\u1edbc, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 tri\u1ec3n khai \u00e1p d\u1ee5ng thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n theo 2 giai \u0111o\u1ea1n sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb th\u00e1ng 11.2021 &#8211; 3.2022 (giai \u0111o\u1ea1n 1): Tri\u1ec3n khai \u0111i\u1ec7n t\u1eed th\u00ed \u0111i\u1ec3m \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i 6 t\u1ec9nh, th\u00e0nh ph\u1ed1 g\u1ed3m H\u00e0 N\u1ed9i, TPHCM, Ph\u00fa Th\u1ecd, Qu\u1ea3ng Ninh, H\u1ea3i Ph\u00f2ng v\u00e0 B\u00ecnh \u0110\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb th\u00e1ng 4.2022 &#8211; 7.2022 (giai \u0111o\u1ea1n 2): Ph\u1ee7 s\u00f3ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c t\u1ec9nh th\u00e0nh c\u00f2n l\u1ea1i.<\/span><\/li>\n<\/ul>\n<h4><b>2.2. \u0110\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 th\u1ec3 \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m ph\u1ea3i th\u1ec3 hi\u1ec7n c\u00e1c n\u1ed9i dung v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9, MST b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m theo \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh. Vi\u1ec7c \u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng v\u0103n b\u1ea3n h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean v\u00e0 bao g\u1ed3m c\u00e1c th\u00f4ng tin sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m (t\u00ean, \u0111\u1ecba ch\u1ec9, MST, ch\u1ee9ng th\u01b0 s\u1ed1).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m (h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n ho\u00e1 \u0111\u01a1n \u1ee7y nhi\u1ec7m.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed. V\u00ec th\u1ebf, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 123\/2000\/N\u0110-CP, b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h4><b>2.3. Gi\u1ea3i th\u00edch quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed,c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">6 k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>V\u1ecb tr\u00ed k\u00fd t\u1ef1<\/b><\/td>\n<td><b>Di\u1ec5n gi\u1ea3i\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 m\u1ed9t (01)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">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><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2 k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai (02)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">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.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1 k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 01 ch\u1eef c\u00e1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">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,<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2 k\u00fd t\u1ef1 cu\u1ed1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">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 <strong><a href=\"https:\/\/arito.vn\/en\/7-mau-hoa-don-dien-tu-theo-thong-tu-78\/\">m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/strong> 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><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">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<table>\n<tbody>\n<tr>\n<td><b>M\u1eabu s\u1ed1<\/b><\/td>\n<td><b>Content<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\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<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\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<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\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 <strong><a href=\"https:\/\/arito.vn\/en\/chung-tu-dien-tu-la-gi\/\">ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/a><\/strong> 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<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\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<p>&nbsp;<\/p>\n<h4><b>2.4. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t \u0111\u00e3 g\u1eedi cho c\u01a1 quan thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p<\/b><\/h4>\n<p><b><i>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/i><\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t c\u1ea7n x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.\u00a0<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn: Ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 04\/SS-ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP \u0111\u1ec3 th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho t\u1eebng h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t ho\u1eb7c th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 g\u1eedi th\u00f4ng b\u00e1o theo M\u1eabu s\u1ed1 04\/SS-ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1ea5t c\u1ee9 th\u1eddi gian n\u00e0o nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP sau \u0111\u00f3 c\u00f3 ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn: Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n theo M\u1eabu s\u1ed1 04\/SS-ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ;<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">c) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, sau \u0111\u00f3 l\u1ea1i ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ti\u1ebfp t\u1ee5c c\u00f3 sai s\u00f3t.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn: c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo ng\u01b0\u1eddi b\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng khi x\u1eed l\u00fd sai s\u00f3t l\u1ea7n \u0111\u1ea7u;<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">d) Theo th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o ghi tr\u00ean M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP , ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04\/SS-ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u1ec1 vi\u1ec7c ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, trong \u0111\u00f3 ghi r\u00f5 c\u0103n c\u1ee9 ki\u1ec3m tra l\u00e0 th\u00f4ng b\u00e1o M\u1eabu s\u1ed1 01\/TB-RS\u0110T c\u1ee7a c\u01a1 quan thu\u1ebf (bao g\u1ed3m th\u00f4ng tin s\u1ed1 v\u00e0 ng\u00e0y th\u00f4ng b\u00e1o);<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">\u0111) Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn: Ng\u01b0\u1eddi b\u00e1n ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ee7y ho\u1eb7c thay th\u1ebf;<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">e) Ri\u00eang \u0111\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec: \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (ghi d\u1ea5u d\u01b0\u01a1ng), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u \u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/i><\/p>\n<p><b><i>\u0110\u1ed1i v\u1edbi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/i><\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">a) Sau th\u1eddi h\u1ea1n chuy\u1ec3n b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn: Ng\u01b0\u1eddi b\u00e1n g\u1eedi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ed5 sung;<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn: Ng\u01b0\u1eddi b\u00e1n g\u1eedi th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c th\u00f4ng tin \u0111\u00e3 k\u00ea khai tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p;<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">c) Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn: Ph\u1ea3i \u0111i\u1ec1n \u0111\u1ee7 c\u00e1c th\u00f4ng tin: k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0o c\u1ed9t 14 \u201cth\u00f4ng tin h\u00f3a \u0111\u01a1n li\u00ean quan\u201d t\u1ea1i M\u1eabu 01\/TH-ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 14 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP). Vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf li\u00ean quan c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf (bao g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb h\u1ee7y) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h4><b>2.5. Chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 v\u00e0 c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i, h\u1ecd ph\u1ea3i th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh tr\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf, theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 31\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, h\u1ecd c\u0169ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh v\u00e0 theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf. Sau 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3, h\u1ecd c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, c\u01a1 quan thu\u1ebf s\u1ebd xem x\u00e9t v\u00e0 quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 31\/2021\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h4><b>2.6. Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 119\/2018 v\u00e0 Th\u00f4ng t\u01b0 68\/2019 ch\u01b0a c\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n khi cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea\/ch\u1ee9ng t\u1eeb c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean. Th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean (ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 10 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh).<\/span><\/p>\n<h4><b>2.7. Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/b><\/h4>\n<table>\n<tbody>\n<tr>\n<td><b>Nguy\u00ean t\u1eafc<\/b><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng theo m\u00f4 h\u00ecnh kinh doanh (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, si\u00eau th\u1ecb, b\u00e1n l\u1ebb h\u00e0ng ti\u00eau d\u00f9ng, \u0103n u\u1ed1ng, nh\u00e0 h\u00e0ng, kh\u00e1ch san: b\u00e1n l\u1ebb thu\u1ed1c t\u00e2n d\u01b0\u1ee3c d\u1ecbch v\u1ee5 vui ch\u01a1i, gi\u1ea3i tr\u00ed v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c) \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>N\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a C\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 c\u00e1c n\u1ed9i dung<\/b><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n Th\u00f4ng tin ng\u01b0\u1eddi mua n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u (m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf GTGT Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, M\u00e3 c\u1ee7a C\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1i t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c c\u1ea5p t\u1ef1 \u0111\u1ed9ng, theo d\u1ea3i k\u00fd t\u1ef1 cho t\u1eebng c\u01a1 s\u1edf kinh doanh khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed C\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o kh\u00f4ng tr\u00f9ng l\u1eafp.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Tr\u01b0\u1edbc \u0111\u00e2y, t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 119\/2018 v\u00e0 Th\u00f4ng t\u01b0 68\/2019 ch\u01b0a h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, ch\u01b0a h\u01b0\u1edbng d\u1eabn vi\u1ec7c tham gia d\u1ef1 th\u01b0\u1edfng.<\/span><\/p>\n<h4><b>2.8. Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">C\u00e1c ti\u00eau ch\u00ed quan tr\u1ecdng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">V\u1ec1 ch\u1ee7 th\u1ec3: T\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f4ng khai th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a m\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 \u00edt nh\u1ea5t 5 nh\u00e2n s\u1ef1 c\u00f3 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">V\u1ec1 k\u1ef9 thu\u1eadt: C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt v\u00e0 ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 kh\u1edfi t\u1ea1o, x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u0169ng nh\u01b0 k\u1ebft n\u1ed1i v\u00e0 truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u v\u1edbi ng\u01b0\u1eddi d\u00f9ng v\u00e0 c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">V\u1ec1 ch\u1ee7 th\u1ec3: T\u1ed5 ch\u1ee9c \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng \u00edt nh\u1ea5t 5 n\u0103m trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f4ng khai th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a m\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">V\u1ec1 t\u00e0i ch\u00ednh: C\u00f3 k\u00fd qu\u1ef9 ho\u1eb7c gi\u1ea5y b\u1ea3o l\u00e3nh c\u1ee7a ng\u00e2n h\u00e0ng v\u1edbi gi\u00e1 tr\u1ecb kh\u00f4ng d\u01b0\u1edbi 5 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u00f3 th\u1ec3 x\u1ea3y ra trong qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 \u00edt nh\u1ea5t 20 nh\u00e2n s\u1ef1 c\u00f3 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">V\u1ec1 k\u1ef9 thu\u1eadt: C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb v\u00e0 ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u0169ng nh\u01b0 k\u1ebft n\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u0103ng t\u1ea3i th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h4><b>2.9. Danh s\u00e1ch 14 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 ch\u1ee9ng t\u1eeb v\u1ec1 h\u00f3a \u0111\u01a1n h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2022<\/b><\/h4>\n<table>\n<tbody>\n<tr>\n<td><b>STT<\/b><\/td>\n<td><b>V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2022<\/b><\/td>\n<td><b>N\u1ed9i dung quy \u0111\u1ecbnh<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP 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<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ebfn ng\u00e0y 30\/6\/2022.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 30\/2001\/Q\u0110-BTC ng\u00e0y 13\/4\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 191\/2010\/TT-BTC ng\u00e0y 01\/12\/2010<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1eadn t\u1ea3i.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 32\/2011\/TT-BTC ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 1209\/Q\u0110-BTC ng\u00e0y 23\/6\/2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 526\/Q\u0110-BTC ng\u00e0y 16\/4\/2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u1ec1 vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 2660\/Q\u0110-BTC ng\u00e0y 14\/12\/2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1209\/Q\u0110-BTC ng\u00e0y 23\/6\/2015.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 303\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u1ec1 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 37\/2017\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 39\/2014\/TT-BTC (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 68\/2019\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">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.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 88\/2020\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 26, Th\u00f4ng t\u01b0 68\/2019\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">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 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><b>3 Ngh\u1ecb \u0111\u1ecbnh 123, Th\u00f4ng t\u01b0 78 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c g\u00ec v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u0169?<\/b><\/h2>\n<h4><b>3.1. So s\u00e1nh v\u1ec1 th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h4>\n<p><b><i>T\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/11\/2018 quy \u0111\u1ecbnh:<\/i><\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u201cVi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u1ef1c hi\u1ec7n xong \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 01 th\u00e1ng 11 n\u0103m 2020\u201d.<\/span><\/p>\n<p><b><i>T\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ban h\u00e0nh ng\u00e0y 19\/10\/2020, Ch\u00ednh ph\u1ee7 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh th\u1eddi gian b\u1eaft bu\u1ed9c:<\/i><\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u201cDoanh Nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi mua \u2013 b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 tr\u01b0\u1edbc ng\u00e0y 01\/07\/2022.\u201d<\/span><\/p>\n<p><b><i>M\u1edbi nh\u1ea5t, n\u1ed9i dung c\u1ee7a Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/i><\/b><span style=\"font-weight: 400;\"> \u201ckhuy\u1ebfn kh\u00edch c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP tr\u01b0\u1edbc ng\u00e0y 01\/07\/2022\u201d.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, doanh nghi\u1ec7p n\u00ean tri\u1ec3n khai s\u1edbm h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u1ec3 mang l\u1ea1i nh\u1eefng l\u1ee3i \u00edch v\u00e0 l\u1ee3i th\u1ebf c\u1ea1nh tranh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai th\u00e1c t\u1ed1i \u0111a l\u1ee3i th\u1ebf v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tri\u1ec3n khai tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u1ec3 tr\u00e1nh b\u1ecb \u00f9n t\u1eafc khi \u0111\u1ed3ng lo\u1ea1t doanh nghi\u1ec7p tri\u1ec3n khai c\u00f9ng l\u00fac.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c nh\u00e0 cung c\u1ea5p s\u1ebd c\u00f3 th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 h\u1ed7 tr\u1ee3 k\u1ef9 c\u00e0ng h\u01a1n cho c\u00e1c doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 th\u1eddi gian chu\u1ea9n b\u1ecb v\u00e0 ho\u00e0n thi\u1ec7n c\u01a1 s\u1edf k\u1ef9 thu\u1eadt h\u1ea1 t\u1ea7ng, t\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng c\u00f3 li\u00ean quan trong quy tr\u00ecnh n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 nh\u00e2n vi\u00ean c\u00f3 th\u1eddi gian l\u00e0m quen, th\u00edch nghi v\u00e0 kh\u1eafc ph\u1ee5c l\u1ed7i khi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m thi\u1ec3u r\u1ee7i ro gi\u00e1n \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<\/ul>\n<h4><b>3.2. So s\u00e1nh quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h4>\n<p><b><i>Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP, Th\u00f4ng t\u01b0 68\/2019\/TT-BTC:<\/i><\/b><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a \u0111\u01a1n g\u1ed3m t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1 t\u1eeb 1 \u2013 99999999. Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, m\u00e0 \u0111\u00e1nh s\u1ed1 b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01\/01 (ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n) theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 t\u1ed1i \u0111a \u0111\u1ebfn s\u1ed1 99 999 999. Sang n\u0103m ti\u1ebfp theo, l\u1ea1i \u0111\u00e1nh quay v\u00f2ng t\u1eeb s\u1ed1 1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp theo nguy\u00ean t\u1eafc tr\u00ean th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc t\u0103ng theo th\u1eddi gian, m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp, s\u1eed d\u1ee5ng m\u1ed9t l\u1ea7n duy nh\u1ea5t v\u00e0 t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1.<\/span><\/p>\n<p><b><i>Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/i><\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a \u0111\u01a1n g\u1ed3m t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1 t\u1eeb 1 \u2013 99999999<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01\/01 ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 h\u00e0ng n\u0103m c\u00f3 t\u1ed1i \u0111a \u0111\u1ebfn s\u1ed1 99 999 999<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean th\u00ec h\u1ec7 th\u1ed1ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc t\u0103ng theo th\u1eddi gian, m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp, s\u1eed d\u1ee5ng m\u1ed9t l\u1ea7n duy nh\u1ea5t v\u00e0 t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1<\/span><\/li>\n<\/ul>\n<h4><b>3.3. So s\u00e1nh v\u1ec1 Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 h\u00f3a v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h4>\n<p><b><i>Theo Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP, Th\u00f4ng t\u01b0 68\/2019\/TTBTC:<\/i><\/b><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 68\/2019\/TT-BTC. \u0110\u01a1n c\u1eed nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, 2, 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 119<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u th\u00f4,\u2026th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n d\u1ea7u th\u00f4 s\u1ebd c\u0103n c\u1ee9 quy \u0111\u1ecbnh kho\u1ea3n 1, 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 119 kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a<\/span><\/li>\n<\/ul>\n<p><b><i>Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/i><\/b><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1eddi \u0111i\u1ec3m khai thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h4><b>3.4. Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u2013 B\u1ea3ng k\u00ea<\/b><\/h4>\n<p><b><i>Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 Quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP, Th\u00f4ng t\u01b0 68\/2019\/TTBTC<\/i><\/b><span style=\"font-weight: 400;\"> th\u00ec Doanh nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 danh m\u1ee5c h\u00e0ng h\u00f3a m\u00e0 l\u1ea1i k\u00e8m theo b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a b\u1ea3n gi\u1ea5y cho kh\u00e1ch h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ra gi\u1ea5y, n\u1ebfu danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t trang h\u00f3a \u0111\u01a1n th\u00ec c\u00f4ng ty th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in m\u00e0 vi\u1ec7c l\u1eadp v\u00e0 in h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp t\u1eeb ph\u1ea7n m\u1ec1m v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t trang h\u00f3a \u0111\u01a1n, c\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n nhi\u1ec1u h\u01a1n m\u1ed9t trang n\u1ebfu tr\u00ean ph\u1ea7n \u0111\u1ea7u trang sau c\u1ee7a h\u00f3a \u0111\u01a1n c\u00f3 hi\u1ec3n th\u1ecb: c\u00f9ng s\u1ed1 h\u00f3a \u0111\u01a1n nh\u01b0 c\u1ee7a trang \u0111\u1ea7u (do h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh c\u1ea5p t\u1ef1 \u0111\u1ed9ng); c\u00f9ng t\u00ean, \u0111\u1ecba ch\u1ec9, MST c\u1ee7a ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n nh\u01b0 trang \u0111\u1ea7u; c\u00f9ng m\u1eabu v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n nh\u01b0 trang \u0111\u1ea7u; k\u00e8m theo ghi ch\u00fa b\u1eb1ng ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u \u201cti\u1ebfp theo trang tr\u01b0\u1edbc \u2013 trang X\/Y\u201d (trong \u0111\u00f3 X l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 trang v\u00e0 Y l\u00e0 t\u1ed5ng s\u1ed1 trang c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00f3).<\/span><\/p>\n<p><b><i>Tuy nhi\u00ean, theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ban h\u00e0nh ng\u00e0y 19\/10\/2020 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ng\u00e0y 01\/07\/2022 l\u1ea1i quy \u0111\u1ecbnh<\/i><\/b><span style=\"font-weight: 400;\">: \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 xu\u1ea5t theo k\u1ef3 ph\u00e1t sinh, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n k\u00e8m theo h\u00f3a \u0111\u01a1n; b\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<h2><b>4. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p t\u1ea1i Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed, Ngh\u1ecb \u0111\u1ecbnh 123<\/b><\/h2>\n<h3><b>4.1 L\u00e0m sao \u0111\u1ec3 bi\u1ebft doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 hay kh\u00f4ng c\u00f3 m\u00e3 c\u01a1 quan thu\u1ebf?\u00a0<\/b><\/h3>\n<p><b>Tr\u1ea3 l\u1eddi:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 bao g\u1ed3m 5 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf bao g\u1ed3m 3 nh\u00f3m.\u00a0<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">5 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf:<\/span><\/i><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\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 h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (Kho\u1ea3n 1 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (Kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u1ee7i ro cao v\u1ec1 thu\u1ebf; v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2192 Ph\u1ea3i th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i sang \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi gian 10 ng\u00e0y l\u00e0m vi\u1ec7c (Kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a04. H\u1ed9, c\u00e1 nh\u00e2n kinh doanh:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ph\u1ea3i s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(Kho\u1ea3n 3 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, Kho\u1ea3n 2 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP; Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a05. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng (Kho\u1ea3n 4 \u0110i\u1ec1u 91 lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019; Kho\u1ea3n 2 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP)<\/span><\/p>\n<p><strong><i>3 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf:<\/i><\/strong><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kinh doanh \u1edf 15 l\u0129nh v\u1ef1c: \u0111i\u1ec7n l\u1ef1c; x\u0103ng d\u1ea7u, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng, n\u01b0\u1edbc s\u1ea1ch, t\u00e0i ch\u00ednh t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, y t\u1ebf, kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh si\u00eau th\u1ecb, th\u01b0\u01a1ng m\u1ea1i, v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng th\u1ee7y; (Kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 ho\u1eb7c s\u1ebd th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, x\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng l\u1eadp, tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh v\u00e0 b\u1ea3o \u0111\u1ea3m vi\u1ec7c truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ebfn c\u01a1 quan thu\u1ebf. (Kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao v\u1ec1 thu\u1ebf chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng sau 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 (Kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed)<\/span><\/li>\n<\/ol>\n<h3><b>4.2. Doanh nghi\u1ec7p t\u00f4i \u0111ang d\u00f9ng h\u00f3a \u0111\u01a1n gi\u1ea5y ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 c\u0169. V\u1eady khi \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng song song h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 h\u00f3a \u0111\u01a1n gi\u1ea5y kh\u00f4ng?\u00a0<\/b><\/h3>\n<p><b>Tr\u1ea3 l\u1eddi: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u0169 b\u00ecnh th\u01b0\u1eddng cho \u0111\u1ebfn khi chuy\u1ec3n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00f3 th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, khi \u0111\u00f3 doanh nghi\u1ec7p ph\u1ea3i:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ng\u1eebng vi\u1ec7c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n theo m\u1eabu TB03\/AC ban h\u00e0nh k\u00e8m theo th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC (N\u1ebfu c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd y\u00eau c\u1ea7u).<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n theo m\u1eabu 02\/HUY-H\u0110G Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 27. Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1eb7t in mua c\u1ee7a c\u01a1 quan thu\u1ebf \u2013 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>4.3. M\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?<\/b><\/h3>\n<p><b>Tr\u1ea3 l\u1eddi: <\/b><span style=\"font-weight: 400;\">Theo ngh\u1ecb \u0111\u1ecbnh 123, c\u01a1 quan thu\u1ebf kh\u00f4ng qu\u1ea3n l\u00fd chi ti\u1ebft m\u1eabu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng theo t\u1eebng \u0111\u1ee3t th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u00e0 qu\u1ea3n l\u00fd th\u00f4ng qua vi\u1ec7c truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u \u0111\u1ecbnh d\u1ea1ng xml (Quy\u1ebft \u0111\u1ecbnh 1450\/Q\u0110-TCT) m\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p M\u1eabu h\u00f3a \u0111\u01a1n khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan Thu\u1ebf. C\u0169ng\u00a0 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec hai k\u00fd t\u1ef1 cu\u1ed1i c\u00f9ng: Ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh t\u00f9y thu\u1ed9c nhu c\u1ea7u qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2192 \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n t\u00f9y v\u00e0o nhu c\u1ea7u qu\u1ea3n l\u00fd. V\u00ed d\u1ee5: M\u1eabu 1K22TBB v\u00e0 1K22TAA,\u2026<\/span><\/p>\n<h3><b>4.4. T\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 c\u1ea7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng bao nhi\u00eau h\u00f3a \u0111\u01a1n kh\u00f4ng?\u00a0<\/b><\/h3>\n<p><b>Tr\u1ea3 l\u1eddi: <\/b><span style=\"font-weight: 400;\">T\u1ea1i Kho\u1ea3n 3, \u0111i\u1ec1u 10, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1ch \u0111\u00e1nh s\u1ed1 h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi s\u1ed1 h\u00f3a \u0111\u01a1n g\u1ed3m 8 ch\u1eef s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n T\u1eeb s\u1ed1\u2026 \u0110\u1ebfn s\u1ed1\u2026 Thay v\u00e0o \u0111\u00f3 l\u00e0 \u0111\u00e1nh b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 1\/1 (ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n) theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 t\u1ed1i \u0111a \u0111\u1ebfn s\u1ed1 99 999 999. Sang n\u0103m ti\u1ebfp theo l\u1ea1i \u0111\u00e1nh quay v\u00f2ng t\u1eeb s\u1ed1 1.<\/span><\/li>\n<\/ul>\n<h3><b>4.5. Theo th\u00f4ng t\u01b0 78 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT khi xu\u1ea5t kh\u1ea9u kh\u00f4ng?\u00a0<\/b><\/h3>\n<p><b>Tr\u1ea3 l\u1eddi: <\/b><span style=\"font-weight: 400;\">C\u01a1 s\u1edf kinh doanh k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 ho\u1ea1t \u0111\u1ed9ng Xu\u1ea5t kh\u1ea9u (k\u1ec3 c\u1ea3 gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(Theo \u0110i\u1ec3m C, Kho\u1ea3n 3, \u0110i\u1ec1u 13 N\u0110 123)<\/span><\/p>\n<h2><b>5. Ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed Arito \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/arito.vn\/en\/\"><strong>Arito<\/strong><\/a> l\u00e0 m\u1ed9t h\u1ec7 sinh th\u00e1i ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh \u0111a d\u1ea1ng, \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf b\u1edfi C\u00f4ng ty CP Gi\u1ea3i Ph\u00e1p C\u00f4ng Ngh\u1ec7 Arito nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a c\u00e1c doanh nghi\u1ec7p t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn. V\u1edbi m\u1ee5c ti\u00eau h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n v\u00e0 hi\u1ec7u qu\u1ea3, Arito kh\u00f4ng ch\u1ec9 t\u00edch h\u1ee3p th\u00f4ng tin chi ti\u1ebft v\u1ec1 kh\u00e1ch h\u00e0ng v\u00e0 s\u1ea3n ph\u1ea9m m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 l\u00e0 \u0111\u1ea1i l\u00fd chuy\u00ean nghi\u1ec7p cho c\u00e1c th\u01b0\u01a1ng hi\u1ec7u h\u00e0ng \u0111\u1ea7u cung c\u1ea5p ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed. S\u1ea3n ph\u1ea9m c\u1ee7a Arito kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i v\u1edbi h\u01a1n 15.000 ng\u01b0\u1eddi d\u00f9ng, trong \u0111\u00f3 c\u00f3 h\u01a1n 2000 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o mang \u0111\u1ebfn tr\u1ea3i nghi\u1ec7m ng\u01b0\u1eddi d\u00f9ng m\u01b0\u1ee3t m\u00e0 v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Arito kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u r\u1ee7i ro nh\u1ea7m l\u1eabn th\u00f4ng tin trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n. \u0110\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn l\u00e0 \u0111\u1ed1i t\u00e1c \u0111\u1ed9c quy\u1ec1n c\u1ee7a c\u00e1c th\u01b0\u01a1ng hi\u1ec7u h\u00e0ng \u0111\u1ea7u, Arito h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, mang l\u1ea1i s\u1ef1 thu\u1eadn ti\u1ec7n v\u00e0 hi\u1ec7u su\u1ea5t cao cho c\u00e1c doanh nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y c\u1ee7a h\u1ecd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Arito \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 h\u00f3a \u0111\u01a1n theo c\u00e1c quy \u0111\u1ecbnh nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP, Th\u00f4ng t\u01b0 32\/2011\/TT-BTC, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC, Th\u00f4ng t\u01b0 68\/2019\/TT-BTC v\u00e0 s\u1eb5n s\u00e0ng \u0111\u00e1p \u1ee9ng theo c\u00e1c thay \u0111\u1ed5i nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC. Ph\u1ea7n m\u1ec1m n\u00e0y h\u1ed7 tr\u1ee3 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c qu\u1ea3n l\u00fd doanh thu, b\u00e1o c\u00e1o, v\u00e0 k\u00ea khai thu\u1ebf, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111a d\u1ea1ng t\u00ecnh hu\u1ed1ng ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, t\u1eeb h\u00f3a \u0111\u01a1n gi\u1ea5y truy\u1ec1n th\u1ed1ng \u0111\u1ebfn c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u01afu \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a <strong><a href=\"https:\/\/arito.vn\/en\/hoa-don-dien-tu\/\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed Arito<\/a><\/strong>:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng linh ho\u1ea1t tr\u00ean m\u1ecdi thi\u1ebft b\u1ecb: Arito \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean n\u1ec1n t\u1ea3ng Web\/App, cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng truy c\u1eadp v\u00e0 s\u1eed d\u1ee5ng t\u1eeb b\u1ea5t k\u1ef3 thi\u1ebft b\u1ecb n\u00e0o c\u00f3 k\u1ebft n\u1ed1i internet, mang l\u1ea1i s\u1ef1 thu\u1eadn ti\u1ec7n v\u00e0 linh ho\u1ea1t cho ng\u01b0\u1eddi d\u00f9ng, gi\u00fap h\u1ecd qu\u1ea3n l\u00fd ho\u00e1 \u0111\u01a1n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00edch h\u1ee3p v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp: Arito t\u00edch h\u1ee3p v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u1eb1m g\u00f3p ph\u1ea7n gi\u1ea3m thi\u1ec3u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c cho c\u00e1c b\u01b0\u1edbc ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u sai s\u00f3t trong qu\u00e1 tr\u00ecnh nh\u1eadp li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd: Arito cung c\u1ea5p c\u00f4ng c\u1ee5 x\u1eed l\u00fd ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o, gi\u00fap k\u1ebf to\u00e1n ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd v\u00e0 h\u1ee3p l\u1ec7 c\u1ee7a ho\u00e1 \u0111\u01a1n. \u0110i\u1ec1u n\u00e0y gi\u00fap lo\u1ea1i b\u1ecf nh\u1eefng ho\u00e1 \u0111\u01a1n c\u00f3 r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 gi\u1ea3m thi\u1ec3u vi\u1ec7c nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt m\u1eabu b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh: Arito li\u00ean t\u1ee5c c\u1eadp nh\u1eadt v\u00e0 cung c\u1ea5p c\u00e1c m\u1eabu b\u00e1o c\u00e1o thu\u1ebf, t\u1edd khai quy\u1ebft to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1edbi nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 thu\u1ebf m\u1edbi nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u1eabu b\u00e1o c\u00e1o v\u1ec1 c\u00f4ng n\u1ee3, t\u00e0i s\u1ea3n, ng\u00e2n s\u00e1ch v\u00e0 s\u1ed5 s\u00e1ch chi ti\u1ebft c\u1ee7a k\u1ebf to\u00e1n. \u0110\u1ed3ng th\u1eddi, c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o \u0111a d\u1ea1ng s\u1ebd cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng t\u1ef1 ch\u1ecdn v\u00e0 ch\u1ee7 \u0111\u1ed9ng kh\u1edfi t\u1ea1o theo d\u1ea1ng pivot.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf: Ph\u1ea7n m\u1ec1m cho ph\u00e9p chuy\u1ec3n \u0111\u1ed5i c\u00e1c d\u1ea1ng b\u00e1o c\u00e1o t\u1eeb chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam sang chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao t\u00ednh c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf v\u00e0 th\u00fac \u0111\u1ea9y xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n chi ti\u1ebft v\u00e0 linh ho\u1ea1t: Arito cho ph\u00e9p t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng chi ti\u1ebft cho t\u1eebng s\u1ea3n ph\u1ea9m, \u0111\u01a1n h\u00e0ng ho\u1eb7c giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t, gi\u00fap qu\u1ea3n l\u00fd chi ph\u00ed m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 linh ho\u1ea1t, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh ph\u00ea duy\u1ec7t nhi\u1ec1u c\u1ea5p: V\u1edbi quy tr\u00ecnh ph\u00ea duy\u1ec7t \u0111a c\u1ea5p, Arito gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t quy tr\u00ecnh c\u00f4ng vi\u1ec7c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, \u0111\u1ed3ng th\u1eddi t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m trong qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o m\u1eadt d\u1eef li\u1ec7u cao: Arito cam k\u1ebft \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt cao v\u00e0 an to\u00e0n cho d\u1eef li\u1ec7u c\u1ee7a kh\u00e1ch h\u00e0ng, \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh l\u01b0u tr\u1eef th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch an to\u00e0n v\u00e0 tin c\u1eady.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh \u0111ang ng\u00e0y c\u00e0ng tr\u1edf n\u00ean quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c s\u1eed d\u1ee5ng m\u1ed9t ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed tin c\u1eady v\u00e0 hi\u1ec7u qu\u1ea3 l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p th\u00edch \u1ee9ng v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Trong s\u1ed1 \u0111\u00f3, ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed Arito l\u00e0 m\u1ed9t l\u1ef1a ch\u1ecdn \u0111\u00e1ng xem x\u00e9t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c t\u00ednh n\u0103ng linh ho\u1ea1t, ti\u1ec7n l\u1ee3i v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u00edch h\u1ee3p nhi\u1ec1u ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh, Arito kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c quy tr\u00ecnh li\u00ean quan \u0111\u1ebfn ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n v\u00e0 nhanh ch\u00f3ng m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. S\u1eed d\u1ee5ng Arito c\u0169ng gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c, gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t v\u00e0 n\u00e2ng cao t\u00ednh chuy\u00ean nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ed3ng th\u1eddi \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 th\u00e0nh c\u00f4ng trong th\u1eddi \u0111\u1ea1i s\u1ed1 h\u00f3a ng\u00e0y nay.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Tr\u00ean con \u0111\u01b0\u1eddng hi\u1ec7n \u0111\u1ea1i h\u00f3a v\u00e0 s\u1ed1 h\u00f3a h\u00e0nh ch\u00ednh, vi\u1ec7c \u00e1p d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t xu h\u01b0\u1edbng m\u00e0 c\u00f2n l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00e0nh ch\u00ednh c\u00f4ng. Trong b\u1ed1i c\u1ea3nh n\u00e0y, Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC hay c\u00f2n g\u1ecdi l\u00e0 Th\u00f4ng t\u01b0 78 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh v\u1edbi nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd \u0111i\u1ec3m qua nh\u1eefng \u0111i\u1ec1u b\u1ea1n c\u1ea7n\u2026<\/p>","protected":false},"author":9,"featured_media":9931,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-9886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9886","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\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=9886"}],"version-history":[{"count":6,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9886\/revisions"}],"predecessor-version":[{"id":14324,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9886\/revisions\/14324"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/9931"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=9886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=9886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=9886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}