{"id":18289,"date":"2010-10-24T17:07:34","date_gmt":"2010-10-24T17:07:34","guid":{"rendered":""},"modified":"2010-10-24T17:07:34","modified_gmt":"2010-10-24T17:07:34","slug":"huong-dan-dn-tao-phat-hanh-hoa-don-theo-quy-dinh-moi","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=18289","title":{"rendered":"H\u01b0\u1edbng d\u1eabn DN t\u1ea1o, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh m\u1edbi"},"content":{"rendered":"

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Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c xem l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd gi\u00fap gi\u1ea3i quy\u1ebft t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p (DN) x\u1ebfp h\u00e0ng ch\u1edd mua h\u00f3a \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf. Song b\u00ean c\u1ea1nh \u0111\u00f3, m\u1ed9t s\u1ed1 DN, nh\u1ea5t l\u00e0 DN nh\u1ecf s\u1eed d\u1ee5ng \u00edt h\u00f3a \u0111\u01a1n\/n\u0103m, c\u00f2n b\u0103n kho\u0103n v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 nh\u01b0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n th\u1eadt, gi\u1ea3,… <\/FONT><\/DIV>

Qua C\u1ed5ng TT\u0110T Ch\u00ednh ph\u1ee7, \u00f4ng V\u0169 Ho\u00e0ng H\u01b0ng, k\u1ebf to\u00e1n c\u1ee7a 1 C\u00f4ng ty TNHH \u1edf TP. H\u00e0 N\u1ed9i, n\u00eau th\u1eafc m\u1eafc:<\/FONT><\/SPAN><\/P>

Theo Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP, t\u1eeb ng\u00e0y 1\/1\/2011 DN ph\u1ea3i t\u1ef1 quy\u1ebft \u0111\u1ecbnh 1 trong 3 h\u00ecnh th\u1ee9c: h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. C\u00f4ng ty \u00f4ng H\u01b0ng l\u00e0 DN nh\u1ecf, m\u1ed7i n\u0103m ch\u1ec9 xu\u1ea5t v\u00e0i t\u1edd h\u00f3a \u0111\u01a1n, kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c in h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; h\u00ecnh th\u1ee9c t\u1ef1 in h\u00f3a \u0111\u01a1n c\u0169ng kh\u00f3 kh\u0103n v\u00ec DN l\u1ea1i ph\u1ea3i \u0111\u1eb7t mua ph\u1ea7n m\u1ec1m v\u1edbi gi\u00e1 th\u00e0nh cao. C\u00f2n n\u1ebfu \u0111\u1eb7t in h\u00f3a \u0111\u01a1n th\u00ec \u00f4ng H\u01b0ng cho r\u1eb1ng kh\u00f3 c\u00f3 nh\u00e0 in n\u00e0o nh\u1eadn in 1 quy\u1ec3n, m\u00e0 n\u1ebfu c\u00f3 nh\u1eadn th\u00ec c\u0169ng b\u1ecb gi\u00e1 in cao.<\/FONT><\/SPAN><\/SPAN><\/P>

\u00d4ng H\u01b0ng mong mu\u1ed1n c\u01a1 quan ch\u1ee9c n\u0103ng h\u01b0\u1edbng d\u1eabn C\u00f4ng ty \u00f4ng \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c t\u1ea1o h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p v\u00e0 bi\u1ec7n ph\u00e1p ng\u0103n ng\u1eeba vi\u1ec7c l\u00e0m h\u00f3a \u0111\u01a1n gi\u1ea3.<\/FONT><\/SPAN><\/P>

DN c\u00f3 th\u1ec3 \u0111\u1eb7t in h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng cho nhi\u1ec1u n\u0103m<\/FONT><\/STRONG><\/SPAN><\/P>

Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/FONT><\/SPAN><\/SPAN><\/P>

Ng\u00e0y 28\/9\/2010 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 153\/2010\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP. Theo \u0111\u00f3, Kho\u1ea3n 2, \u0110i\u1ec1u 5, Ch\u01b0\u01a1ng II c\u1ee7a Th\u00f4ng t\u01b0 c\u00f3 quy \u0111\u1ecbnh r\u00f5 v\u1ec1 nguy\u00ean t\u1eafc t\u1ea1o h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/FONT><\/SPAN><\/P>

“T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi t\u1ea1o nhi\u1ec1u h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n kh\u00e1c nhau (h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y.<\/FONT><\/EM><\/SPAN><\/P>

a) T\u1ed5 ch\u1ee9c kinh doanh m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/FONT><\/EM><\/SPAN><\/P>

b) T\u1ed5 ch\u1ee9c kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/FONT><\/EM><\/SPAN><\/P>

c) T\u1ed5 ch\u1ee9c kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y nh\u01b0ng kh\u00f4ng t\u1ef1 in h\u00f3a \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/FONT><\/EM><\/SPAN><\/P>

d) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/FONT><\/EM><\/SPAN><\/P>

\u0111) 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, c\u00e1 nh\u00e2n kinh doanh; doanh nghi\u1ec7p si\u00eau nh\u1ecf; doanh nghi\u1ec7p \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n v\u00e0 \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/FONT><\/EM><\/SPAN><\/P>

e) C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ef1 in h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 6 nh\u01b0ng kh\u00f4ng t\u1ef1 in h\u00f3a \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in ho\u1eb7c mua h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf.<\/FONT><\/EM><\/SPAN><\/P>

g) T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p; h\u1ed9, 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, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c c\u01b0 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb”.<\/FONT><\/EM><\/SPAN><\/P>

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean, DN c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi t\u1ea1o h\u00f3a \u0111\u01a1n v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c nhau nh\u01b0: H\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/FONT><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p DN kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef1 in h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 153\/2010\/TT-BTC th\u00ec t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y. \u0110\u1ec3 gi\u1ea3m b\u1edbt chi ph\u00ed, gi\u00e1 th\u00e0nh cho vi\u1ec7c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, DN c\u00f3 th\u1ec3 \u0111\u1eb7t in h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng cho nhi\u1ec1u n\u0103m m\u00e0 kh\u00f4ng b\u1ecb h\u1ea1n ch\u1ebf v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng.<\/FONT><\/SPAN><\/P>

Ngo\u00e0i ra, c\u01a1 quan thu\u1ebf c\u0169ng c\u00f3 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 b\u00e1n h\u00f3a \u0111\u01a1n cho c\u00e1c DN si\u00eau nh\u1ecf; DN \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n v\u00e0 \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/FONT><\/SPAN><\/P>

DN t\u1ef1 ch\u1ecdn k\u00fd hi\u1ec7u nh\u1eadn d\u1ea1ng h\u00f3a \u0111\u01a1n<\/FONT><\/STRONG><\/SPAN><\/P>

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi b\u0103n kho\u0103n c\u1ee7a \u00f4ng H\u01b0ng v\u1ec1 vi\u1ec7c l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c c\u00f4ng ngh\u1ec7 tr\u00e1nh l\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ea5t li\u1ec7u in \u0111\u1ea3m b\u1ea3o nh\u01b0 sau: T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n khi in, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n s\u1ebd quy \u01b0\u1edbc c\u00e1c k\u00fd hi\u1ec7u nh\u1eadn d\u1ea1ng tr\u00ean h\u00f3a \u0111\u01a1n do m\u00ecnh ph\u00e1t h\u00e0nh \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c nh\u1eadn d\u1ea1ng h\u00f3a \u0111\u01a1n trong qu\u00e1 tr\u00ecnh in, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/FONT><\/SPAN><\/SPAN><\/P>

T\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4, \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 ch\u1ecdn 1 hay nhi\u1ec1u h\u00ecnh th\u1ee9c sau \u0111\u1ec3 l\u00e0m k\u00fd hi\u1ec7u nh\u1eadn d\u1ea1ng nh\u01b0: d\u00e1n tem ch\u1ed1ng gi\u1ea3; d\u00f9ng k\u1ef9 thu\u1eadt in \u0111\u1eb7c bi\u1ec7t; d\u00f9ng gi\u1ea5y, m\u1ef1c in \u0111\u1eb7c bi\u1ec7t; \u0111\u01b0a c\u00e1c k\u00fd hi\u1ec7u ri\u00eang v\u00e0o trong t\u1eebng \u0111\u1ee3t in ho\u1eb7c \u0111\u1ee3t ph\u00e1t h\u00e0nh lo\u1ea1i h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3, in s\u1eb5n c\u00e1c ti\u00eau th\u1ee9c \u1ed5n \u0111\u1ecbnh tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n (nh\u01b0 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n; lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n gi\u00e1…), ch\u1eef k\u00fd v\u00e0 d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n khi l\u1eadp h\u00f3a \u0111\u01a1n…<\/FONT><\/SPAN><\/P>

Theo T\u1ed5ng c\u1ee5c Thu\u1ebf, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c k\u00fd hi\u1ec7u nh\u1eadn d\u1ea1ng c\u00e1c h\u00ecnh th\u1ee9c ch\u1ed1ng gi\u1ea3 l\u00e0 l\u1ee3i \u00edch c\u1ee7a c\u00e1c DN nh\u1eb1m b\u1ea3o v\u1ec7 c\u00e1c h\u00f3a \u0111\u01a1n c\u1ee7a ch\u00ednh DN t\u1ea1o ra. DN t\u1ef1 ch\u1ecdn c\u00e1c h\u00ecnh th\u1ee9c g\u1ee3i \u00fd ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m kinh doanh \u0111\u1ec3 c\u00f3 th\u1ec3 gi\u1ea3m chi ph\u00ed nh\u01b0ng c\u0169ng c\u00f3 th\u1ec3 b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a DN.<\/FONT><\/SPAN><\/P><\/DIV>

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

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