{"id":18307,"date":"2010-11-06T10:11:39","date_gmt":"2010-11-06T10:11:39","guid":{"rendered":""},"modified":"2010-11-06T10:11:39","modified_gmt":"2010-11-06T10:11:39","slug":"loi-ich-hoa-don-dien-tu-van-la-cau-hoi","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=18307","title":{"rendered":"L\u1ee3i \u00edch h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: \u201cV\u1eabn l\u00e0 c\u00e2u h\u1ecfi\u201d"},"content":{"rendered":"

\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra trong cu\u1ed9c \u0111\u1ed1i tho\u1ea1i gi\u1eefa Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i Ch\u00e2u \u00c2u (EuroCham) v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh cu\u1ed1i tu\u1ea7n qua, li\u00ean quan \u0111\u1ebfn ch\u00ednh s\u00e1ch doanh nghi\u1ec7p t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0 vi\u1ec7c h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng. <\/FONT><\/DIV>

Th\u00e1ng 5\/2010, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/ND-CP v\u1ec1 h\u00f3a \u0111\u01a1n, sau \u0111\u00f3 l\u00e0 Th\u00f4ng t\u01b0 153\/2010\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.
<\/FONT><\/SPAN>
Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a EuroCham, hai b\u01b0\u1edbc c\u1ea3i ti\u1ebfn quan tr\u1ecdng m\u1edbi trong c\u00e1c quy \u0111\u1ecbnh m\u1edbi l\u00e0 h\u00f3a \u0111\u01a1n t\u1ef1 in v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. V\u00e0 trong v\u0103n b\u1ea3n g\u1eedi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u1ea7u m\u1ed1i n\u00e0y cho bi\u1ebft: \u201cC\u00e1c th\u00e0nh vi\u00ean c\u1ee7a EuroCham r\u1ea5t hoan ngh\u00eanh c\u00e1c quy \u0111\u1ecbnh m\u1edbi n\u00e0y v\u00ec \u0111i\u1ec1u \u0111\u00f3 d\u01b0\u1eddng nh\u01b0 khuy\u1ebfn kh\u00edch c\u00e1c giao d\u1ecbch \u0111\u1ec3 t\u1ea1o ra m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7u qu\u1ea3 h\u01a1n sau 5 n\u0103m khi Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua\u201d.

Tuy nhi\u00ean, t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n cho c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p ch\u00e2u \u00c2u t\u1ea1i Vi\u1ec7t Nam c\u0169ng nh\u1ea5n m\u1ea1nh r\u1eb1ng hi\u1ec7n v\u1eabn thi\u1ebfu nh\u1eefng h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n cho ph\u00e9p c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p th\u1ef1c thi t\u1ed1t c\u00e1c lu\u1eadt v\u00e0 c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n.

C\u1ee5 th\u1ec3, Th\u00f4ng t\u01b0 s\u1ed1 153 v\u1eabn y\u00eau c\u1ea7u: (i) h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh v\u00e0 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng ngay sau khi ho\u00e0n th\u00e0nh c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng; v\u00e0 (ii) h\u00f3a \u0111\u01a1n gi\u1ea5y ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m t\u00e0i li\u1ec7u b\u1eb1ng ch\u1ee9ng ch\u00ednh th\u1ee9c \u0111\u1ec3 k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00f4ng nh\u1eadn doanh thu v\u00e0 chi ph\u00ed, c\u0169ng nh\u01b0 k\u1ebf to\u00e1n v\u00e0 thanh to\u00e1n. H\u01a1n n\u1eefa, h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong th\u1ef1c t\u1ebf l\u00e0 b\u1eb1ng ch\u1ee9ng duy nh\u1ea5t ch\u1ee9ng minh h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh h\u1ee3p ph\u00e1p. Nh\u01b0 v\u1eady, ph\u1ea3i lu\u00f4n lu\u00f4n c\u00f3 ho\u00e1 \u0111\u01a1n \u0111i k\u00e8m theo h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf trong l\u01b0u th\u00f4ng v\u00e0 v\u1eadn chuy\u1ec3n.

\u201cV\u1ec1 kh\u00eda c\u1ea1nh n\u00e0y, c\u00e1c l\u1ee3i \u00edch c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n nay v\u1eabn c\u00f2n l\u00e0 c\u00e2u h\u1ecfi. EuroCham r\u1ea5t ti\u1ebfc l\u00e0 Th\u00f4ng t\u01b0 153 v\u1eabn ch\u01b0a cung c\u1ea5p \u0111\u01b0\u1ee3c c\u00e1c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch \u00e1p d\u1ee5ng c\u00e1c h\u00f3a \u0111\u01a1n t\u1ef1 in v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Thay v\u00e0o \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u1ec9 ra r\u1eb1ng s\u1ebd ban h\u00e0nh c\u00e1c Th\u00f4ng t\u01b0 ri\u00eang \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1c v\u1ea5n \u0111\u1ec1 c\u00f2n t\u1ed3n \u0111\u1ecdng\u201d.

\u201cCh\u00fang t\u00f4i lo ng\u1ea1i r\u1eb1ng c\u00f3 qu\u00e1 nhi\u1ec1u c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 t\u1ea1o ra vi\u1ec7c \u00e1p d\u1ee5ng ch\u1ed3ng ch\u00e9o v\u00e0 s\u1ef1 hi\u1ec3u l\u1ea7m kh\u00f4ng mong mu\u1ed1n\u201d, EuroCham lo ng\u1ea1i.

D\u1eabn gi\u1ea3i lo ng\u1ea1i tr\u00ean, theo EuroCham, tr\u00ean th\u1ef1c t\u1ebf m\u1ed7i l\u00f4 h\u00e0ng v\u1eadn chuy\u1ec3n v\u1eabn c\u1ea7n ph\u1ea3i k\u00e8m theo m\u1ed9t h\u00f3a \u0111\u01a1n ri\u00eang. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ng\u00e0y c\u00e0ng t\u0103ng, k\u00e9o theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c t\u0103ng t\u1ea1i c\u00e1c b\u1ed9 ph\u1eadn h\u1eadu c\u1ea7n c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty v\u00e0 t\u1eeb \u0111\u00f3 c\u1ea3n tr\u1edf vi\u1ec7c c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 v\u00e0 n\u0103ng su\u1ea5t c\u1ee7a c\u00e1c c\u00f4ng ty c\u00f3 li\u00ean quan.

H\u01a1n n\u1eefa, hi\u1ec7n kh\u00f4ng c\u00f3 m\u1ed9t trung t\u00e2m trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed qu\u1ed1c gia, n\u01a1i s\u1ebd cho ph\u00e9p t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty, b\u1ea5t k\u1ec3 quy m\u00f4 v\u00e0 b\u00ed quy\u1ebft c\u00f4ng ngh\u1ec7, trao \u0111\u1ed5i th\u00f4ng tin giao d\u1ecbch theo \u0111\u1ecbnh d\u1ea1ng \u0111i\u1ec7n t\u1eed.

V\u1edbi th\u1ef1c t\u1ebf \u0111\u00f3, \u201cm\u1ed9t l\u1ea7n n\u1eefa, nh\u1eefng l\u1ee3i \u00edch c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong kh\u00eda c\u1ea1nh n\u00e0y v\u1eabn c\u00f2n l\u00e0 c\u00e2u h\u1ecfi\u201d.

V\u00e0 m\u1ed9t trong nh\u1eefng ki\u1ebfn ngh\u1ecb m\u00e0 EuroCham \u0111\u01b0a ra l\u00e0 Ch\u00ednh ph\u1ee7 c\u1ea7n cho ph\u00e9p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m ch\u1ee9ng t\u1eeb ph\u00e1p l\u00fd cho thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00f4ng nh\u1eadn doanh thu v\u00e0 chi ph\u00ed, k\u1ebf to\u00e1n v\u00e0 t\u1ef1 k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf; Ch\u00ednh ph\u1ee7 c\u0169ng c\u1ea7n \u0111\u1ecbnh h\u01b0\u1edbng th\u00e0nh l\u1eadp m\u1ed9t h\u1ea1 t\u1ea7ng cho Trung t\u00e2m Trao \u0111\u1ed5i D\u1eef li\u1ec7u \u0110i\u1ec7n t\u1eed (EDI) qu\u1ed1c gia, bao g\u1ed3m c\u1ea3 vi\u1ec7c l\u1eafp \u0111\u1eb7t k\u1ef9 thu\u1eadt, thi\u1ebft l\u1eadp ti\u00eau chu\u1ea9n v\u00e0 qu\u1ea3n tr\u1ecb.

Tr\u1ea3 l\u1eddi nh\u1eefng quan ng\u1ea1i v\u00e0 \u0111\u1ec1 xu\u1ea5t tr\u00ean, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, v\u1ec1 \u00fd ki\u1ebfn cho r\u1eb1ng trong tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a th\u1ebf n\u00e0o, th\u00ec B\u1ed9\u2026 \u0111ang nghi\u00ean c\u1ee9u \u0111\u1ec3 c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i th\u00f4ng t\u01b0 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.

V\u1ec1 quan ng\u1ea1i c\u1ee7a Eurocham khi Th\u00f4ng t\u01b0 153 kh\u00f4ng th\u1ec3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1ch th\u1ee9c \u0111\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi h\u00f3a \u0111\u01a1n t\u1ef1 in v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng kh\u00f4ng n\u00ean lo ng\u1ea1i v\u00ec theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 153, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi 3 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n, g\u1ed3m ho\u00e1 \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in.

Kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 153\/2010\/TT-BTC ng\u00e0y 28\/9\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng h\u01b0\u1edbng d\u1eabn: \u201c3. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\u201d. V\u00e0 hi\u1ec7n c\u01a1 quan n\u00e0y v\u1eabn \u0111ang l\u1ea5y \u00fd ki\u1ebfn r\u1ed9ng r\u00e3i v\u00e0o d\u1ef1 th\u1ea3o th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.

V\u00e0 theo B\u1ed9 T\u00e0i ch\u00ednh, d\u1ef1 ki\u1ebfn trong n\u0103m 2010, t\u1ee9c ch\u1ec9 trong kho\u1ea3ng hai th\u00e1ng n\u1eefa, m\u1ed9t th\u00f4ng t\u01b0 ri\u00eang h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/FONT><\/SPAN><\/P><\/DIV>

                                                                                    Theo VnEconomy<\/FONT><\/DIV><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra trong cu\u1ed9c \u0111\u1ed1i tho\u1ea1i gi\u1eefa Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i Ch\u00e2u \u00c2u (EuroCham) v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh cu\u1ed1i tu\u1ea7n qua, li\u00ean quan \u0111\u1ebfn ch\u00ednh s\u00e1ch doanh nghi\u1ec7p t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0 vi\u1ec7c h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng. Th\u00e1ng 5\/2010, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/ND-CP v\u1ec1 h\u00f3a \u0111\u01a1n, sau \u0111\u00f3 […]<\/p>\n","protected":false},"author":2,"featured_media":18300,"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\/18307"}],"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=18307"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/18307\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/18300"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}