{"id":18322,"date":"2010-11-08T14:56:27","date_gmt":"2010-11-08T14:56:27","guid":{"rendered":""},"modified":"2010-11-08T14:56:27","modified_gmt":"2010-11-08T14:56:27","slug":"hoa-don-tu-in-dat-in-nhung-noi-dung-can-the-hien","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=18322","title":{"rendered":"H\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in – Nh\u1eefng n\u1ed9i dung c\u1ea7n th\u1ec3 hi\u1ec7n"},"content":{"rendered":"

Th\u1eddi gian c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 51\/CP \u0111\u00e3 g\u1ea7n k\u1ec1, nhi\u1ec1u doanh nghi\u1ec7p \u0111ang ti\u1ebfn h\u00e0nh thi\u1ebft k\u1ebf h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c \u0111\u1eb7t in \u0111\u1ec3 k\u1ecbp th\u1eddi \u0111\u01b0a v\u00e0o \u1ee9ng d\u1ee5ng t\u1eeb ng\u00e0y 1-1-2011. N\u1ed7i lo c\u1ee7a c\u00e1c doanh nghi\u1ec7p l\u00e0 l\u00e0m sao thi\u1ebft k\u1ebf m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00fang theo ti\u00eau ch\u00ed \u0111\u1eb7t ra c\u1ee7a ng\u00e0nh thu\u1ebf, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 in l\u1ea1i ph\u1ea3i h\u1ee7y v\u00ec sai m\u1ed9t v\u00e0i chi ti\u1ebft, g\u00e2y l\u00e3ng ph\u00ed. Ph\u00f3ng vi\u00ean B\u00e1o SGGP chuy\u1ec3n t\u1ea3i nh\u1eefng th\u1eafc m\u1eafc c\u1ee7a b\u1ea1n \u0111\u1ecdc \u0111\u1ebfn b\u00e0 Tr\u1ea7n Th\u1ecb L\u1ec7 Nga, Tr\u01b0\u1edfng ph\u00f2ng Tuy\u00ean tuy\u1ec1n H\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, C\u1ee5c thu\u1ebf TPHCM \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/FONT><\/P>

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Nh\u00e2n vi\u00ean C\u1ee5c Thu\u1ebf TPHCM h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n, th\u1eafc m\u1eafc v\u1ec1 thu\u1ebf cho \u0111\u1ea1i di\u1ec7n c\u00e1c doanh nghi\u1ec7p. \u1ea2nh: KIM NG\u00c2N<\/STRONG><\/FONT><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV><\/EM><\/FONT>

9 n\u1ed9i dung b\u1eaft bu\u1ed9c<\/STRONG><\/FONT><\/P><\/BLOCKQUOTE>

– Ph\u00f3ng vi\u00ean:<\/STRONG> Tr\u00ean m\u1eabu h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, c\u00e1c doanh nghi\u1ec7p c\u00f3 bu\u1ed9c ph\u1ea3i c\u00f3 nh\u1eefng th\u00f4ng tin n\u00e0o kh\u00f4ng, th\u01b0a b\u00e0? <\/EM><\/FONT><\/FONT><\/P>

B\u00e0 TR\u1ea6N TH\u1eca L\u1ec6 NGA: <\/STRONG>\u0110\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ef1 in h\u00f3a \u0111\u01a1n, \u0111\u1eb7t in h\u00f3a \u0111\u01a1n thi\u1ebft k\u1ebf \u0111\u00fang quy \u0111\u1ecbnh, C\u1ee5c Thu\u1ebf TP l\u01b0u \u00fd, tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in ph\u1ea3i c\u00f3 9 n\u1ed9i dung b\u1eaft bu\u1ed9c sau:<\/FONT><\/FONT><\/P>

1. T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n<\/FONT><\/P>

2. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n<\/FONT><\/P>

3. S\u1ed1 h\u00f3a \u0111\u01a1n<\/FONT><\/P>

4. Li\u00ean h\u00f3a \u0111\u01a1n<\/FONT><\/P>

5. T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/FONT><\/P>

6. T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua<\/FONT><\/P>

7. T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef<\/FONT><\/P>

8. Ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean, d\u1ea5u ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3) v\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n<\/FONT><\/P>

9. T\u00ean t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n<\/FONT><\/P>

– Th\u01b0a b\u00e0, t\u00ean g\u1ecdi h\u00f3a \u0111\u01a1n l\u00e0 g\u00ec, c\u00f3 bao nhi\u00eau t\u00ean g\u1ecdi h\u00f3a \u0111\u01a1n?<\/EM><\/FONT><\/P>

T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n tr\u00ean m\u1ed7i t\u1edd h\u00f3a \u0111\u01a1n. V\u00ed d\u1ee5: h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng\u2026 C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c d\u00f9ng nh\u01b0 m\u1ed9t ch\u1ee9ng t\u1eeb c\u1ee5 th\u1ec3 cho c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ho\u1eb7c b\u00e1n h\u00e0ng th\u00ec c\u00f3 th\u1ec3 \u0111\u1eb7t th\u00eam t\u00ean kh\u00e1c k\u00e8m theo, nh\u01b0ng ph\u1ea3i ghi sau t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n v\u1edbi c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n ho\u1eb7c ghi trong ngo\u1eb7c \u0111\u01a1n. V\u00ed d\u1ee5, H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG – PHI\u1ebeU B\u1ea2O H\u00c0NH; H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG (PHI\u1ebeU THU TI\u1ec0N)\u2026<\/FONT><\/P>

\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, th\u1ec3 hi\u1ec7n t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n l\u00e0 H\u00d3A \u0110\u01a0N XU\u1ea4T KH\u1ea8U ho\u1eb7c t\u00ean g\u1ecdi kh\u00e1c theo th\u00f4ng l\u1ec7, t\u1eadp qu\u00e1n th\u01b0\u01a1ng m\u1ea1i. V\u00ed d\u1ee5: H\u00d3A \u0110\u01a0N XU\u1ea4T KH\u1ea8U, INVOICE, COMMERCIAL INVOICE\u2026<\/FONT><\/P>

– K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ghi nh\u01b0 th\u1ebf n\u00e0o, c\u00f3 b\u1eaft bu\u1ed9c v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng k\u00fd t\u1ef1 hay nh\u1eefng g\u00ec kh\u00e1c kh\u00f4ng, th\u01b0a b\u00e0?<\/EM><\/FONT><\/P>

K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 th\u00f4ng tin th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, s\u1ed1 li\u00ean, s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. K\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n c\u00f3 11 k\u00fd t\u1ef1, g\u1ed3m: 2 k\u00fd t\u1ef1 \u0111\u1ea7u th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n (H\u00f3a \u0111\u01a1n GTGT m\u1eabu 01; h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng 02; h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u 06; h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00f9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan 07; Phi\u1ebfu xu\u1ea5t kho KVCNB 03; Phi\u1ebfu xu\u1ea5t kho GH\u0110L 04). 4 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n t\u00ean h\u00f3a \u0111\u01a1n (h\u00f3a \u0111\u01a1n GTGT: GTKT; h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng: GTTT; h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan: KPTQ; h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u: HDXK; phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9: XKNB, phi\u1ebfu xu\u1ea5t kho g\u1eedi b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd: HGDL). 1 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n s\u1ed1 li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n. 1 k\u00fd t\u1ef1 k\u1ebf ti\u1ebfp l\u00e0 d\u1ea5u \u201c\/\u201d \u0111\u1ec3 ph\u00e2n bi\u1ec7t s\u1ed1 li\u00ean v\u1edbi s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. 3 k\u00fd t\u1ef1 c\u00f2n l\u1ea1i l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. V\u00ed d\u1ee5: K\u00fd hi\u1ec7u 01GTKT2\/001 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1eabu th\u1ee9 nh\u1ea5t c\u1ee7a lo\u1ea1i h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng 2 li\u00ean; k\u00fd hi\u1ec7u 02GTTT3\/002 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1eabu th\u1ee9 hai c\u1ee7a lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng 3 li\u00ean; k\u00fd hi\u1ec7u 03XKNB2\/001 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1eabu th\u1ee9 nh\u1ea5t c\u1ee7a lo\u1ea1i phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 2 li\u00ean.<\/FONT><\/P>

\u0110\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb b\u1eaft bu\u1ed9c ghi 3 k\u00fd t\u1ef1 \u0111\u1ea7u \u0111\u1ec3 ph\u00e2n bi\u1ec7t tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng hay h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. C\u00e1c th\u00f4ng tin c\u00f2n l\u1ea1i do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 quy \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 11 k\u00fd t\u1ef1. C\u1ee5 th\u1ec3, k\u00fd hi\u1ec7u 01\/ \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n GTGT; k\u00fd hi\u1ec7u 02\/ \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/FONT><\/P>

C\u00f2n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n l\u00e0 d\u1ea5u hi\u1ec7u ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n b\u1eb1ng h\u1ec7 th\u1ed1ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t v\u00e0 n\u0103m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n. K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n c\u00f3 6 k\u00fd t\u1ef1 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 in v\u00e0 \u0111\u1eb7t in v\u00e0 8 k\u00fd t\u1ef1 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh. Trong \u0111\u00f3, 2 k\u00fd t\u1ef1 \u0111\u1ea7u \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n (k\u00fd t\u1ef1 ph\u00e2n bi\u1ec7t l\u00e0 hai ch\u1eef c\u00e1i trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t bao g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y). K\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 \u201c\/\u201d \u0111\u1ec3 ph\u00e2n bi\u1ec7t k\u00fd hi\u1ec7u v\u1edbi n\u0103m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n. 3 k\u00fd t\u1ef1 c\u00f2n l\u1ea1i th\u1ec3 hi\u1ec7n n\u0103m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n. <\/FONT><\/P>

N\u0103m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ghi hai s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. K\u00fd hi\u1ec7u c\u1ee7a h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n, s\u1eed d\u1ee5ng 3 k\u00fd hi\u1ec7u g\u1ed3m E (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed), T (h\u00f3a \u0111\u01a1n t\u1ef1 in) v\u00e0 P (h\u00f3a \u0111\u01a1n \u0111\u1eb7t in).V\u00ed d\u1ee5: AA\/11E l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00fd hi\u1ec7u AA \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh n\u0103m 2011; AB\/11T l\u00e0 h\u00f3a \u0111\u01a1n t\u1ef1 in, k\u00fd hi\u1ec7u AB \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh n\u0103m 2011; AA\/12P l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, k\u00fd hi\u1ec7u AA \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh n\u0103m 2012. <\/FONT><\/P>

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c \u0111\u1eb7t in theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 153\/2010\/TT-BTC trong n\u0103m 2010 \u0111\u1ec3 s\u1eed d\u1ee5ng trong n\u0103m 2011 th\u00ec n\u0103m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y ph\u1ea3i th\u1ec3 hi\u1ec7n l\u00e0 n\u0103m 2011, t\u1eeb n\u0103m 2011 ph\u1ea3i th\u1ec3 hi\u1ec7n n\u0103m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh n\u00eau tr\u00ean.       <\/FONT><\/P>

Ph\u1ea3i c\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p in<\/STRONG><\/FONT><\/P><\/BLOCKQUOTE>

– C\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c c\u00f2n l\u1ea1i nh\u01b0 s\u1ed1 h\u00f3a \u0111\u01a1n, li\u00ean h\u00f3a \u0111\u01a1n\u2026 \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n ra sao, th\u01b0a b\u00e0?<\/EM><\/FONT><\/P>

S\u1ed1 h\u00f3a \u0111\u01a1n ph\u1ea3i ghi b\u1eb1ng d\u00e3y s\u1ed1 t\u1ef1 nhi\u00ean li\u00ean ti\u1ebfp trong c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, bao g\u1ed3m 7 ch\u1eef s\u1ed1. <\/FONT><\/P>

Li\u00ean h\u00f3a \u0111\u01a1n, t\u1ee9c m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 t\u1eeb 2 li\u00ean tr\u1edf l\u00ean v\u00e0 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 9 li\u00ean, trong \u0111\u00f3 2 li\u00ean b\u1eaft bu\u1ed9c (li\u00ean 1 \u0111\u1ec3 l\u01b0u v\u00e0 li\u00ean 2 giao cho kh\u00e1ch h\u00e0ng). C\u00e1c li\u00ean t\u1eeb li\u00ean th\u1ee9 3 tr\u1edf \u0111i \u0111\u01b0\u1ee3c \u0111\u1eb7t t\u00ean theo c\u00f4ng d\u1ee5ng c\u1ee5 th\u1ec3 m\u00e0 ng\u01b0\u1eddi t\u1ea1o h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh. <\/FONT><\/P>

V\u1ec1 t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT, d\u00f2ng \u0111\u01a1n gi\u00e1 l\u00e0 gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 ph\u1ea3i c\u00f3 d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT, s\u1ed1 ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kinh doanh nhi\u1ec1u ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, khi l\u1eadp h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n nhi\u1ec1u ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec ngo\u00e0i c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean c\u00f3 th\u1ec3 b\u1ed5 sung ch\u1ec9 ti\u00eau s\u1ed1 th\u1ee9 t\u1ef1 (STT) theo d\u1ea1ng c\u1ed9t \u0111\u1ec3 ti\u1ec7n theo d\u00f5i. <\/FONT><\/P>

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba c\u00f3 nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT kh\u00e1c nhau (s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT), c\u00f3 nhu c\u1ea7u th\u1ec3 hi\u1ec7n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ebf su\u1ea5t kh\u00e1c nhau tr\u00ean c\u00f9ng m\u1ed9t t\u1edd h\u00f3a \u0111\u01a1n, th\u00ec ch\u1ec9 ti\u00eau \u201cThu\u1ebf su\u1ea5t GTGT\u201d v\u00e0 \u201cTi\u1ec1n thu\u1ebf GTGT\u201d c\u00f3 th\u1ec3 thi\u1ebft k\u1ebf theo d\u1ea1ng c\u1ed9t.<\/FONT><\/P>

Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in tr\u00ean t\u1eebng t\u1edd h\u00f3a \u0111\u01a1n, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n quy\u1ebft \u0111\u1ecbnh in h\u00f3a \u0111\u01a1n \u0111\u1ec3 t\u1ef1 s\u1eed d\u1ee5ng.
                                                                                        Theo SGGP <\/EM><\/STRONG><\/FONT><\/P><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u1eddi gian c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 51\/CP \u0111\u00e3 g\u1ea7n k\u1ec1, nhi\u1ec1u doanh nghi\u1ec7p \u0111ang ti\u1ebfn h\u00e0nh thi\u1ebft k\u1ebf h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c \u0111\u1eb7t in \u0111\u1ec3 k\u1ecbp th\u1eddi \u0111\u01b0a v\u00e0o \u1ee9ng d\u1ee5ng t\u1eeb ng\u00e0y 1-1-2011. N\u1ed7i lo c\u1ee7a c\u00e1c doanh nghi\u1ec7p l\u00e0 l\u00e0m sao thi\u1ebft k\u1ebf m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00fang theo ti\u00eau ch\u00ed […]<\/p>\n","protected":false},"author":2,"featured_media":18319,"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\/18322"}],"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=18322"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/18322\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/18319"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}