{"id":17818,"date":"2010-05-19T15:26:25","date_gmt":"2010-05-19T15:26:25","guid":{"rendered":""},"modified":"2010-05-19T15:26:25","modified_gmt":"2010-05-19T15:26:25","slug":"tong-thanh-toan-duoi-200000-dong-khong-phai-lap-hoa-don","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=17818","title":{"rendered":"T\u1ed5ng thanh to\u00e1n d\u01b0\u1edbi 200.000 \u0111\u1ed3ng kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n"},"content":{"rendered":"

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(Chinhphu.vn) – Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng gi\u00e1 thanh to\u00e1n d\u01b0\u1edbi 200.000 \u0111\u1ed3ng m\u1ed7i l\u1ea7n th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua y\u00eau c\u1ea7u nh\u1eadn h\u00f3a \u0111\u01a1n. <\/FONT>
> <\/SPAN>Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/FONT><\/A><\/DIV><\/DIV>

\u0110\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5. Theo \u0111\u00f3, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi c\u00f9ng l\u00fac s\u1eed d\u1ee5ng nhi\u1ec1u h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n kh\u00e1c nhau; trong \u0111\u00f3, Nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.
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Ngh\u1ecb \u0111\u1ecbnh n\u00eau r\u00f5, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 giao c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Khi l\u1eadp h\u00f3a \u0111\u01a1n ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung v\u00e0 \u0111\u00fang th\u1ef1c t\u1ebf nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/FONT><\/P>

Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng gi\u00e1 thanh to\u00e1n d\u01b0\u1edbi 200.000 \u0111\u1ed3ng m\u1ed7i l\u1ea7n th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua y\u00eau c\u1ea7u nh\u1eadn h\u00f3a \u0111\u01a1n. Cu\u1ed1i m\u1ed7i ng\u00e0y, c\u01a1 s\u1edf kinh doanh l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n ghi s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong ng\u00e0y th\u1ec3 hi\u1ec7n tr\u00ean d\u00f2ng c\u1ed9ng c\u1ee7a b\u1ea3ng k\u00ea, k\u00fd t\u00ean v\u00e0 gi\u1eef li\u00ean giao cho ng\u01b0\u1eddi mua t\u1ea1i cu\u1ed1ng, c\u00e1c li\u00ean kh\u00e1c lu\u00e2n chuy\u1ec3n theo quy \u0111\u1ecbnh.<\/FONT><\/P>

\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n
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Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng ngh\u1ec7 cao; doanh nghi\u1ec7p c\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n k\u1ec3 t\u1eeb khi c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf.<\/FONT><\/P>

H\u00f3a \u0111\u01a1n g\u1ed3m c\u00e1c lo\u1ea1i: H\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c nh\u01b0 v\u00e9, th\u1ebb…<\/FONT><\/P>

H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c: h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in.<\/FONT><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh kh\u00e1c ch\u1ec9 \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng cho vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n: \u0110\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf; c\u00f3 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf trong 365 ng\u00e0y li\u00ean t\u1ee5c t\u00ednh \u0111\u1ebfn ng\u00e0y th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1ef1 in; c\u00f3 h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c in v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 c\u00f3 ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 g\u1eafn li\u1ec1n v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o vi\u1ec7c in v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u00e1t sinh.<\/FONT><\/P>

M\u1ed9t h\u00ecnh th\u1ee9c m\u1edbi l\u00e0 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, x\u1eed l\u00fd tr\u00ean h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean m\u00e1y t\u00ednh c\u1ee7a c\u00e1c b\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0110i\u1ec7n t\u1eed.<\/FONT><\/P>

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i \u0111\u1eb7t in h\u00f3a \u0111\u01a1n. H\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c in ra d\u01b0\u1edbi d\u1ea1ng m\u1eabu in s\u1eb5n. <\/FONT><\/P>

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp xong sau khi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00fd x\u00e1c nh\u1eadn giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/FONT><\/P>

Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng; b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng l\u00fac cho nhi\u1ec1u ng\u01b0\u1eddi ti\u00eau d\u00f9ng, khi l\u1eadp h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua kh\u00f4ng ph\u1ea3i k\u00fd t\u00ean theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/FONT><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

B\u00e1n, c\u1ea5p h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/FONT><\/STRONG><\/P>

C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n, c\u1ea5p cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n. C\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y ph\u1ea3i c\u00f3 t\u00ean C\u1ee5c Thu\u1ebf \u1edf g\u00f3c tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n.<\/FONT><\/P>

 H\u00f3a \u0111\u01a1n do c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1eb7t in ch\u1ec9 \u0111\u01b0\u1ee3c b\u00e1n cho t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, h\u1ed9 gia \u0111\u00ecnh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 c\u01a1 s\u1edf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. Ngo\u00e0i ra, h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 gia \u0111\u00ecnh v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.<\/FONT><\/P><\/SPAN>

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Theo www.chinhphu.vn<\/FONT><\/DIV><\/p>\n","protected":false},"excerpt":{"rendered":"

  (Chinhphu.vn) – Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng gi\u00e1 thanh to\u00e1n d\u01b0\u1edbi 200.000 \u0111\u1ed3ng m\u1ed7i l\u1ea7n th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua y\u00eau c\u1ea7u nh\u1eadn h\u00f3a \u0111\u01a1n. > Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t\u0110\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 […]<\/p>\n","protected":false},"author":2,"featured_media":17811,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17818"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17818"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17818\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/17811"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}