{"id":3756,"date":"2020-04-04T08:46:04","date_gmt":"2020-04-04T01:46:04","guid":{"rendered":"https:\/\/ketoantc.mitc.edu.vn\/?p=3756"},"modified":"2024-05-14T08:15:54","modified_gmt":"2024-05-14T01:15:54","slug":"05-noi-dung-dang-chu-y-trong-thong-tu-huong-dan-ve-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/ketoantc.mitc.edu.vn\/tin-tuc-su-kien\/05-noi-dung-dang-chu-y-trong-thong-tu-huong-dan-ve-hoa-don-dien-tu.html","title":{"rendered":"05 N\u1ed8I DUNG \u0110\u00c1NG CH\u00da \u00dd TRONG TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN V\u1ec0 H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec"},"content":{"rendered":"

M\u1edbi \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. V\u1edbi nhi\u1ec1u n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd, Th\u00f4ng t\u01b0 \u0111\u00e3 \u0111\u00e1p \u1ee9ng s\u1ef1 mong m\u1ecfi c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, gi\u00fap gi\u1ea3i quy\u1ebft nhi\u1ec1u v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/em><\/span><\/h2>\n

T\u1eeb ng\u00e0y 01\/11\/2020, doanh nghi\u1ec7p ph\u1ea3i \u0111\u0103ng k\u00fd d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC n\u00eau r\u00f5, t\u1eeb ng\u00e0y 01\/11\/2020, c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd\u00a0\u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a>.<\/span><\/p>\n

T\u1eeb ng\u00e0y 01\/11\/2018 \u0111\u1ebfn ng\u00e0y 31\/10\/2020, \u0111\u1ec3 chu\u1ea9n b\u1ecb \u0111i\u1ec1u ki\u1ec7n c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 \u0111\u0103ng k\u00fd, s\u1eed d\u1ee5ng, tra c\u1ee9u v\u00e0 chuy\u1ec3n d\u1eef li\u1ec7u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP, trong khi c\u01a1 quan thu\u1ebf ch\u01b0a th\u00f4ng b\u00e1o c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP v\u00e0 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u1eabn \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP.<\/span><\/p>\n

08 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung<\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn, c\u00f3 08 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung, c\u1ee5 th\u1ec3:<\/span><\/p>\n

M\u1ed9t l\u00e0,<\/em>\u00a0tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng \u1edf n\u01b0\u1edbc ngo\u00e0i). Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh v\u00e0 ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt \u0111\u1ec3 k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n l\u1eadp th\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1eef k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua theo th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean.<\/span><\/p>\n

Hai l\u00e0,<\/em>\u00a0\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng t\u1ea1i si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i m\u00e0 ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua.<\/span><\/p>\n

Ba l\u00e0<\/em>, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau t\u00ean h\u00f3a \u0111\u01a1n, 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; t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua; ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh theo quy \u0111\u1ecbnh v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 tra c\u1ee9u khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>\n

B\u1ed1n l\u00e0,<\/em>\u00a0\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 tem, v\u00e9, th\u1ebb th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p tem, v\u00e9, th\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3), ti\u00eau th\u1ee9c ng\u01b0\u1eddi mua (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf), ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed c\u00f3 s\u1eb5n m\u1ec7nh gi\u00e1 th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/span><\/p>\n

N\u0103m l\u00e0,<\/em>\u00a0\u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf cho ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh mua d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng th\u00ec ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf cho c\u00e1c c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng ho\u1eb7c \u0111\u1ea1i l\u00fd ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh giao cho t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng.<\/span><\/p>\n

S\u00e1u l\u00e0,<\/em>\u00a0\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t; ho\u1ea1t \u0111\u1ed9ng x\u00e2y nh\u00e0 \u0111\u1ec3 b\u00e1n c\u00f3 thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 theo h\u1ee3p \u0111\u1ed3ng th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/span><\/p>\n

B\u1ea3y l\u00e0,<\/em>\u00a0\u0111\u1ed1i v\u1edbi Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed th\u00ec tr\u00ean Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed kh\u00f4ng th\u1ec3 hi\u1ec7n c\u00e1c ti\u00eau th\u1ee9c ng\u01b0\u1eddi mua m\u00e0 th\u1ec3 hi\u1ec7n t\u00ean ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, \u0111\u1ecba ch\u1ec9 kho xu\u1ea5t h\u00e0ng, \u0111\u1ecba ch\u1ec9 kho nh\u1eadp h\u00e0ng; kh\u00f4ng th\u1ec3 hi\u1ec7n ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/span><\/p>\n

<\/div>\n

T\u00e1m l\u00e0,<\/em>\u00a0h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng cho thanh to\u00e1n Interline gi\u1eefa c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau: k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, t\u00ean \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh th\u1ef1c hi\u1ec7n ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 7 ng\u00e0y k\u1ebf ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y ghi ch\u1ec9 s\u1ed1 \u0111i\u1ec7n, n\u01b0\u1edbc ti\u00eau th\u1ee5 tr\u00ean \u0111\u1ed3ng h\u1ed3 ho\u1eb7c ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc \u0111\u1ed1i v\u1edbi vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin. K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u1edbi ng\u01b0\u1eddi mua.<\/span><\/p>\n

\n

Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u1edbi nhi\u1ec1u n\u1ed9i dung \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u00e1p \u1ee9ng s\u1ef1 mong m\u1ecfi c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, gi\u00fap gi\u1ea3i quy\u1ebft nhi\u1ec1u v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/em><\/span><\/p>\n<\/div>\n

Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng, tr\u01b0\u1eddng h\u1ee3p ch\u01b0a chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng: C\u00f3 th\u1ef1c hi\u1ec7n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ng\u00e0y thu ti\u1ec1n ho\u1eb7c theo th\u1ecfa thu\u1eadn thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5.<\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p mua d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 5 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ch\u1ee9ng t\u1eeb d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t ra tr\u00ean h\u1ec7 th\u1ed1ng website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan thu\u1ebf ng\u1eebng c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf; Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf x\u00e1c minh v\u00e0 th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd; Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m ng\u1eebng kinh doanh; Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf ng\u1eebng c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 b\u00e1n h\u00e0ng nh\u1eadp l\u1eadu, h\u00e0ng c\u1ea5m, h\u00e0ng gi\u1ea3, h\u00e0ng x\u00e2m ph\u1ea1m quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng ph\u00e1t hi\u1ec7n v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf; C\u00f3 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch b\u00e1n kh\u1ed1ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng ph\u00e1t hi\u1ec7n v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

<\/div>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ph\u00e1t hi\u1ec7n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra n\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp nh\u1eb1m m\u1ee5c \u0111\u00edch mua b\u00e1n, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 \u0111\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua n\u1ebfu thu\u1ed9c 01 trong 08 tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi c\u00f3 sai s\u00f3t<\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC \u0111\u00e3 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi c\u00f3 sai s\u00f3t. Theo \u0111\u00f3, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi, k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u00f3 sai s\u00f3t l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, c\u00e1c n\u1ed9i dung kh\u00e1c kh\u00f4ng sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t v\u00e0 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf\u00a0 v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t v\u00e0 ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u00f3 sai s\u00f3t.<\/span><\/p>\n

Sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u00f3 sai s\u00f3t l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f9ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n… s\u1ed1 h\u00f3a \u0111\u01a1n…,<\/em>\u00a0ng\u00e0y… th\u00e1ng… n\u0103m\u201d. Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u00f3 sai s\u00f3t th\u00ec c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n ki\u1ec3m tra sai s\u00f3t. Trong th\u1eddi gian 02 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi, k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua. N\u1ebfu ng\u01b0\u1eddi b\u00e1n kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi b\u00e1n v\u1ec1 sai s\u00f3t c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u1ee7y h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua c\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, c\u00e1c n\u1ed9i dung kh\u00e1c kh\u00f4ng sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng ho\u00e1 kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f9ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n… s\u1ed1 h\u00f3a \u0111\u01a1n…,<\/em>\u00a0ng\u00e0y… th\u00e1ng… n\u0103m\u201d. Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n g\u1eedi cho ng\u01b0\u1eddi mua. Tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t th\u00ec c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n ki\u1ec3m tra sai s\u00f3t. Trong th\u1eddi gian 02 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n (n\u1ebfu c\u00f3). N\u1ebfu ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp th\u00ec ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111\u1ec3 g\u1eedi ng\u01b0\u1eddi mua v\u00e0 g\u1eedi l\u1ea1i d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf. N\u1ebfu ng\u01b0\u1eddi b\u00e1n kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi b\u00e1n v\u1ec1 sai s\u00f3t c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u1ee7y h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u1edbi nhi\u1ec1u n\u1ed9i dung \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u00e1p \u1ee9ng s\u1ef1 mong m\u1ecfi c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, gi\u00fap gi\u1ea3i quy\u1ebft nhi\u1ec1u v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Theo http:\/\/tapchitaichinh.vn\/co-che-chinh-sach\/05-noi-dung-dang-chu-y-trong-thong-tu-huong-dan-ve-hoa-don-dien-tu-313987.html<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

M\u1edbi \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 […]<\/p>\n","protected":false},"author":10,"featured_media":3879,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yst_prominent_words":[],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts\/3756"}],"collection":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/comments?post=3756"}],"version-history":[{"count":0,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts\/3756\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/media\/3879"}],"wp:attachment":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/media?parent=3756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/categories?post=3756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/tags?post=3756"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/yst_prominent_words?post=3756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}