{"id":224,"date":"2022-06-17T07:45:08","date_gmt":"2022-06-17T07:45:08","guid":{"rendered":"https:\/\/dailythueanminh.com\/5-diem-dang-chu-y-cua-thong-tu-78-2021-ve-hoa-don-dien-tu\/"},"modified":"2023-01-04T02:54:00","modified_gmt":"2023-01-04T02:54:00","slug":"5-diem-dang-chu-y-cua-thong-tu-78-2021-ve-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/dailythueanminh.com\/en\/5-diem-dang-chu-y-cua-thong-tu-78-2021-ve-hoa-don-dien-tu\/","title":{"rendered":"5 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 78\/2021 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"

5 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 78\/2021 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed <\/em>l\u00e0 g\u00ec? Th\u00f4ng t\u01b0 s\u1ed1 78\/2021 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2022. Theo \u0111\u00f3 c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed d\u01b0\u1edbi \u0111\u00e2y:<\/strong><\/span><\/h2>\n

1. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h4>\n

Hi\u1ec7n nay, vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n (bao g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a>:<\/span><\/p>\n

Ng\u01b0\u1eddi 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 \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 3 (c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi b\u00e1n, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m.<\/span><\/p>\n

\u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh v\u0103n b\u1ea3n (h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn) gi\u1eefa 02 b\u00ean, trong \u0111\u00f3 ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin sau:<\/span><\/p>\n

– T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1ee9ng th\u01b0 s\u1ed1 c\u1ee7a c\u1ea3 2 b\u00ean;\u00a0<\/span><\/p>\n

– Th\u00f4ng tin v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m (lo\u1ea1i ho\u00e1 \u0111\u01a1n, k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n);<\/span><\/p>\n

– M\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

– Th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

– Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n ho\u00e1 \u0111\u01a1n \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i d\u00f9ng m\u1eabu 01-\u0110KT\u0110\/H\u0110\u0110T ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a> \u0111\u1ec3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

>> Mua h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i \u0111\u00e2y\u00a0<\/a><\/span><\/p>\n

2. H\u01b0\u1edbng d\u1eabn k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n

2.1. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/strong><\/em>
\nC\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 78, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 1, 2, 3, 4, 5, 6 th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/h4>\n

– S\u1ed1 1: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

– S\u1ed1 2: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng;<\/span><\/p>\n

– S\u1ed1 3: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng;<\/span><\/p>\n

– S\u1ed1 4: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia;<\/span><\/p>\n

– S\u1ed1 5: Tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed, 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;<\/span><\/p>\n

– S\u1ed1 6: 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><\/p>\n

2.2. K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/strong><\/em>
\nK\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\/kh\u00f4ng m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, 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><\/h4>\n

06 k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

– K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 01 ch\u1eef c\u00e1i: C l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, K l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3;<\/span><\/p>\n

– Hai k\u00fd t\u1ef1 ti\u1ebfp theo 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><\/p>\n

V\u00ed d\u1ee5: N\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2021 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 21.<\/span><\/p>\n

– M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 01 ch\u1eef c\u00e1i 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><\/p>\n

+ Ch\u1eef T: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ca\u0301c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c, h\u1ed9, ca\u0301 nh\u00e2n kinh doanh \u0111\u0103ng ky\u0301 s\u01b0\u0309 du\u0323ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ Ch\u1eef D: 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\u00f4\u0309 ch\u01b0\u0301c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/p>\n

+ Ch\u1eef L: Ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

+ Ch\u1eef M: Ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n;<\/span><\/p>\n

+ Ch\u1eef N: Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef B: Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef G: Tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

+ Ch\u1eef H: Tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

– Hai k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 ch\u1eef vi\u1ebft do ng\u01b0\u1eddi b\u00e1n t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301. N\u1ebfu 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 c\u00f2n kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec \u0111\u1ec3 l\u00e0 YY.<\/span><\/p>\n

3. Quy \u0111\u1ecbnh ri\u00eang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng<\/span><\/strong><\/h3>\n

\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh ho\u00e0n to\u00e0n m\u1edbi \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78.<\/span><\/p>\n

Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa 02 b\u00ean k\u00e8m b\u1ea3ng k\u00ea\/ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a 02 b\u00ean. 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

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\u00ec:<\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 10 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh.<\/span><\/p>\n

4. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t<\/span><\/strong><\/h3>\n

\u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf:<\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn 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 c\u00f3 sai s\u00f3t \u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1ea5t c\u1ee9 l\u00fac 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

– 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 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf nh\u01b0ng l\u1ea1i ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ti\u1ebfp t\u1ee5c c\u00f3 sai s\u00f3t: \u00c1p d\u1ee5ng x\u1eed l\u00fd nh\u01b0 khi x\u1eed l\u00fd sai s\u00f3t l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc\/trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 sau \u0111\u00f3 c\u00f3 ph\u00e1t sinh h\u1ee7y\/ch\u1ea5m d\u1ee9t cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec 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.<\/span><\/p>\n

– 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 th\u00ec ng\u01b0\u1eddi b\u00e1n ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng ph\u1ea3i h\u1ee7y\/thay th\u1ebf.<\/span><\/p>\n

– 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: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng (ghi d\u1ea5u +), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u -) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

5. L\u1ea7n \u0111\u1ea7u quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n <\/span><\/h3>\n

H\u00f3a \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 v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn trong Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, tuy nhi\u00ean ch\u01b0a c\u00f3 g\u00ec c\u1ee5 th\u1ec3, r\u00f5 r\u00e0ng. V\u00e0 \u0111\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 78.<\/span><\/p>\n

Theo \u0111\u00f3, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 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\/h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3\/kh\u00f4ng c\u00f3 m\u00e3 g\u1ed3m:<\/span><\/p>\n

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.<\/span><\/p>\n

C\u1ee5 th\u1ec3 l\u00e0 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 s\u1ea1n; 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.<\/span><\/p>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

– T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

– 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\/m\u00e3 s\u1ed1 thu\u1ebf);<\/span><\/p>\n

– T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n. 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;<\/span><\/p>\n

– Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

– M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

M\u00e3 n\u00e0y \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><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, \u0111\u00e1ng ch\u00fa \u00fd T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd h\u01b0\u1edbng d\u1eabn tri\u1ec3n khai vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u00e0y \u0111\u1ec3 quay s\u1ed1 tr\u00fang th\u01b0\u1edfng.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

5 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 78\/2021 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec? Th\u00f4ng t\u01b0 s\u1ed1 78\/2021 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u…<\/p>\n","protected":false},"author":2,"featured_media":353,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,7],"tags":[],"class_list":["post-224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislation","category-news"],"acf":[],"yoast_head":"\n5 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 78\/2021 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dailythueanminh.com\/en\/5-diem-dang-chu-y-cua-thong-tu-78-2021-ve-hoa-don-dien-tu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"5 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 78\/2021 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" \/>\n<meta property=\"og:description\" content=\"5 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 78\/2021 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec? 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