{"id":6793,"date":"2021-04-20T11:08:56","date_gmt":"2021-04-20T04:08:56","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6793"},"modified":"2025-11-12T09:23:05","modified_gmt":"2025-11-12T02:23:05","slug":"thoi-diem-lap-hoa-don-theo-nghi-dinh-123-2020-nd-cp","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/thoi-diem-lap-hoa-don-theo-nghi-dinh-123-2020-nd-cp\/","title":{"rendered":"TH\u1edcI \u0110I\u1ec2M L\u1eacP H\u00d3A \u0110\u01a0N THEO NGH\u1eca \u0110\u1ecaNH 123\/2020\/N\u0110-CP"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ng\u00e0y 01\/07\/2022 v\u00e0 \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 khuy\u1ebfn kh\u00edch \u00e1p d\u1ee5ng tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c. Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP s\u1eeda \u0111\u1ed5i, thay th\u1ebf c\u00e1c Ngh\u1ecb \u0111\u1ecbnh\u00a0 51\/2010\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/-CP …<\/p>\n

\"\"<\/p>\n

Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/em><\/p>\n

Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n gi\u1ea5y v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed <\/b>(theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP)<\/h2>\n

1.\u00a0Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a<\/b><\/u>\u00a0(bao g\u1ed3m c\u1ea3 b\u00e1n t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc, t\u00e0i s\u1ea3n t\u1ecbch thu, sung qu\u1ef9 nh\u00e0 n\u01b0\u1edbc v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia)<\/h3>\n

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.<\/p>\n

2.\u00a0Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5<\/u>\u00a0<\/strong><\/h3>\n
    \n
  • L\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c 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 ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5: k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf; th\u1ea9m \u0111\u1ecbnh gi\u00e1; kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt; t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t; l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).<\/li>\n
  • 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<\/u>\u00a0th\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.<\/li>\n<\/ul>\n

    3. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/u><\/b><\/h3>\n

    a) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u gi\u1eefa doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c<\/strong><\/em> nh\u01b0 tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, cung \u1ee9ng nhi\u00ean li\u1ec7u h\u00e0ng kh\u00f4ng cho c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng, ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n n\u00e0y), n\u01b0\u1edbc, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh chuy\u1ec3n ph\u00e1t (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd, d\u1ecbch v\u1ee5 thu h\u1ed9, chi h\u1ed9), d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng), d\u1ecbch v\u1ee5 logistic, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y) \u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc. 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 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi ng\u01b0\u1eddi mua.<\/p>\n

    b) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng<\/strong><\/em> (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng), d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (bao g\u1ed3m d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n s\u1eed d\u1ee5ng tr\u00ean n\u1ec1n t\u1ea3ng vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin) ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u k\u1ebft n\u1ed1i gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u1ec1 c\u01b0\u1edbc d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 2 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh c\u01b0\u1edbc d\u1ecbch v\u1ee5 k\u1ebft n\u1ed1i.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng) th\u00f4ng qua b\u00e1n th\u1ebb tr\u1ea3 tr\u01b0\u1edbc, thu c\u01b0\u1edbc ph\u00ed h\u00f2a m\u1ea1ng khi kh\u00e1ch h\u00e0ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf th\u00ec cu\u1ed1i m\u1ed7i ng\u00e0y ho\u1eb7c \u0111\u1ecbnh k\u1ef3 trong th\u00e1ng, c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 l\u1eadp chung m\u1ed9t h\u00f3a \u0111\u01a1n GTGT ghi nh\u1eadn t\u1ed5ng doanh thu ph\u00e1t sinh theo t\u1eebng d\u1ecbch v\u1ee5 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n

    c) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t<\/strong><\/em>, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n 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.<\/p>\n

    d) \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:<\/strong><\/em><\/p>\n

      \n
    • 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 l\u00e0 ng\u00e0y thu ti\u1ec1n ho\u1eb7c theo th\u1ecfa thu\u1eadn thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng.<\/li>\n
    • Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ul>\n

      \u0111) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh 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<\/strong><\/em> ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y k\u1ebf ti\u1ebfp 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.<\/p>\n

      e) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, khai th\u00e1c v\u00e0 ch\u1ebf bi\u1ebfn d\u1ea7u th\u00f4:<\/strong><\/em> Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n d\u1ea7u th\u00f4, condensate, c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb d\u1ea7u th\u00f4 (bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng bao ti\u00eau s\u1ea3n ph\u1ea9m theo cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7) l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua v\u00e0 b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n ch\u00ednh th\u1ee9c, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n

        \n
      • \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed \u0111\u1ed3ng h\u00e0nh, kh\u00ed than \u0111\u01b0\u1ee3c chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn kh\u00ed \u0111\u1ebfn ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua, b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng kh\u00ed giao h\u00e0ng th\u00e1ng nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ebf ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y b\u00ean b\u00e1n g\u1eedi th\u00f4ng b\u00e1o l\u01b0\u1ee3ng kh\u00ed giao h\u00e0ng th\u00e1ng.<\/li>\n
      • Tr\u01b0\u1eddng h\u1ee3p th\u1ecfa thu\u1eadn b\u1ea3o l\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i th\u1ecfa thu\u1eadn b\u1ea3o l\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7,<\/li>\n<\/ul>\n

        g) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i b\u00e1n l\u1ebb, kinh doanh d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng theo m\u00f4 h\u00ecnh h\u1ec7 th\u1ed1ng c\u1eeda h\u00e0ng b\u00e1n tr\u1ef1c ti\u1ebfp<\/strong><\/em> \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng nh\u01b0ng vi\u1ec7c h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh (tr\u1ee5 s\u1edf ch\u00ednh tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng c\u1eeda h\u00e0ng xu\u1ea5t cho kh\u00e1ch h\u00e0ng xu\u1ea5t qua h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n c\u1ee7a t\u1eebng c\u1eeda h\u00e0ng \u0111\u1ee9ng t\u00ean tr\u1ee5 s\u1edf ch\u00ednh), h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i v\u1edbi m\u00e1y t\u00ednh ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf, t\u1eebng giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p \u0111\u1ed3 \u0103n u\u1ed1ng c\u00f3 in Phi\u1ebfu t\u00ednh ti\u1ec1n cho kh\u00e1ch h\u00e0ng, d\u1eef li\u1ec7u Phi\u1ebfu t\u00ednh ti\u1ec1n c\u00f3 l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng v\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng c\u00f3 nhu c\u1ea7u nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec cu\u1ed1i ng\u00e0y c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 th\u00f4ng tin t\u1eeb Phi\u1ebfu t\u00ednh ti\u1ec1n \u0111\u1ec3 t\u1ed5ng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p \u0111\u1ed3 \u0103n u\u1ed1ng trong ng\u00e0y, tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u01a1 s\u1edf kinh doanh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho kh\u00e1ch h\u00e0ng.<\/p>\n

        h) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111i\u1ec7n<\/strong><\/em> th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 th\u1eddi \u0111i\u1ec3m v\u1ec1 \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u thanh to\u00e1n gi\u1eefa \u0111\u01a1n v\u1ecb v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng \u0111i\u1ec7n v\u00e0 th\u1ecb tr\u01b0\u1eddng \u0111i\u1ec7n, \u0111\u01a1n v\u1ecb ph\u00e1t \u0111i\u1ec7n v\u00e0 \u0111\u01a1n v\u1ecb mua \u0111i\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng h\u01b0\u1edbng d\u1eabn, ph\u00ea duy\u1ec7t nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Ri\u00eang ho\u1ea1t \u0111\u1ed9ng b\u00e1n \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n c\u00f3 cam k\u1ebft b\u1ea3o l\u00e3nh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0103n c\u1ee9 theo b\u1ea3o l\u00e3nh c\u1ee7a Ch\u00ednh ph\u1ee7, h\u01b0\u1edbng d\u1eabn v\u00e0 ph\u00ea duy\u1ec7t c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa b\u00ean mua \u0111i\u1ec7n v\u00e0 b\u00ean b\u00e1n \u0111i\u1ec7n.<\/p>\n

        i) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng b\u00e1n l\u1ebb<\/strong><\/em> cho kh\u00e1ch h\u00e0ng l\u00e0 th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac vi\u1ec7c b\u00e1n x\u0103ng d\u1ea7u theo t\u1eebng l\u1ea7n b\u00e1n. 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, c\u00e1 nh\u00e2n kinh doanh 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.<\/p>\n

        k) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m qua \u0111\u1ea1i l\u00fd<\/strong><\/em>, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 10 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh.<\/p>\n

        l) Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, d\u1ecbch v\u1ee5 chuy\u1ec3n ti\u1ec1n qua v\u00ed \u0111i\u1ec7n t\u1eed<\/strong><\/em>, d\u1ecbch v\u1ee5 ng\u1eebng v\u00e0 c\u1ea5p \u0111i\u1ec7n tr\u1edf l\u1ea1i c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e2n ph\u1ed1i \u0111i\u1ec7n cho ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh (ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh) nh\u01b0ng kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec cu\u1ed1i ng\u00e0y ho\u1eb7c cu\u1ed1i th\u00e1ng \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ed5ng c\u0103n c\u1ee9 th\u00f4ng tin chi ti\u1ebft t\u1eebng giao d\u1ecbch ph\u00e1t sinh trong ng\u00e0y, trong th\u00e1ng t\u1ea1i h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb. \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c n\u1ed9i dung th\u00f4ng tin giao d\u1ecbch v\u00e0 cung c\u1ea5p b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft d\u1ecbch v\u1ee5 cung c\u1ea5p khi c\u01a1 quan ch\u1ee9c n\u0103ng y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n theo t\u1eebng giao d\u1ecbch th\u00ec \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng.<\/p>\n

        m) \u0110\u1ed1i v\u1edbi kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/strong><\/em><\/p>\n

          \n
        • T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac chuy\u1ebfn \u0111i, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n th\u1ef1c hi\u1ec7n g\u1eedi c\u00e1c th\u00f4ng tin c\u1ee7a chuy\u1ebfn \u0111i cho kh\u00e1ch h\u00e0ng v\u00e0 g\u1eedi v\u1ec1 c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf. C\u00e1c th\u00f4ng tin g\u1ed3m: t\u00ean \u0111\u01a1n v\u1ecb kinh doanh v\u1eadn t\u1ea3i, bi\u1ec3n ki\u1ec3m so\u00e1t xe, c\u1ef1 ly chuy\u1ebfn \u0111i (t\u00ednh theo km) v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n h\u00e0nh kh\u00e1ch ph\u1ea3i tr\u1ea3.<\/li>\n
        • Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng l\u1ea5y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec kh\u00e1ch h\u00e0ng c\u1eadp nh\u1eadt ho\u1eb7c g\u1eedi c\u00e1c th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf) v\u00e0o ph\u1ea7n m\u1ec1m ho\u1eb7c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5. C\u0103n c\u1ee9 th\u00f4ng tin kh\u00e1ch h\u00e0ng g\u1eedi ho\u1eb7c c\u1eadp nh\u1eadt, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n th\u1ef1c hi\u1ec7n g\u1eedi h\u00f3a \u0111\u01a1n c\u1ee7a chuy\u1ebfn \u0111i cho kh\u00e1ch h\u00e0ng, \u0111\u1ed3ng th\u1eddi chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ul>\n

          n) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf y t\u1ebf kinh doanh d\u1ecbch v\u1ee5 kh\u00e1m ch\u1eefa b\u1ec7nh<\/strong><\/em> c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd kh\u00e1m ch\u1eefa b\u1ec7nh v\u00e0 qu\u1ea3n l\u00fd vi\u1ec7n ph\u00ed, t\u1eebng giao d\u1ecbch kh\u00e1m, ch\u1eefa b\u1ec7nh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 ch\u1ee5p, chi\u1ebfu, x\u00e9t nghi\u1ec7m c\u00f3 in phi\u1ebfu thu ti\u1ec1n (thu vi\u1ec7n ph\u00ed ho\u1eb7c ti\u1ec1n kh\u00e1m, x\u00e9t nghi\u1ec7m) v\u00e0 c\u00f3 l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, n\u1ebfu kh\u00e1ch h\u00e0ng (ng\u01b0\u1eddi \u0111\u1ebfn kh\u00e1m, ch\u1eefa b\u1ec7nh) kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec cu\u1ed1i ng\u00e0y c\u01a1 s\u1edf y t\u1ebf c\u0103n c\u1ee9 th\u00f4ng tin kh\u00e1m, ch\u1eefa b\u1ec7nh v\u00e0 th\u00f4ng tin t\u1eeb phi\u1ebfu thu ti\u1ec1n \u0111\u1ec3 t\u1ed5ng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c d\u1ecbch v\u1ee5 y t\u1ebf th\u1ef1c hi\u1ec7n trong ng\u00e0y, tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u01a1 s\u1edf y t\u1ebf l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho kh\u00e1ch h\u00e0ng.<\/p>\n

          o) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9<\/strong><\/em> theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00f4ng d\u1eebng ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ng\u00e0y xe l\u01b0u th\u00f4ng qua tr\u1ea1m thu ph\u00ed. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 thu ph\u00ed \u0111\u01b0\u1eddng b\u1ed9 theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00f4ng d\u1eebng c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u ph\u01b0\u01a1ng ti\u1ec7n c\u00f9ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 nhi\u1ec1u l\u1ea7n trong th\u00e1ng, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh k\u1ef3, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh d\u1ecbch v\u1ee5 thu ph\u00ed. N\u1ed9i dung h\u00f3a \u0111\u01a1n li\u1ec7t k\u00ea chi ti\u1ebft t\u1eebng l\u01b0\u1ee3t xe l\u01b0u th\u00f4ng qua c\u00e1c tr\u1ea1m thu ph\u00ed (bao g\u1ed3m: th\u1eddi gian xe qua tr\u1ea1m, gi\u00e1 ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 c\u1ee7a t\u1eebng l\u01b0\u1ee3t xe).<\/p>\n

          Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 gi\u1ea3i ph\u00e1p H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed FTS E-Invoice t\u00edch h\u1ee3p s\u1eb5n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/strong><\/p>\n

          Theo Ketoan.biz.<\/strong><\/em><\/p>\n

          <\/div>\n","protected":false},"excerpt":{"rendered":"

          Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ng\u00e0y 01\/07\/2022 v\u00e0 \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 khuy\u1ebfn kh\u00edch \u00e1p d\u1ee5ng tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c. Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP s\u1eeda \u0111\u1ed5i, thay th\u1ebf c\u00e1c Ngh\u1ecb \u0111\u1ecbnh\u00a0 51\/2010\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/-CP … Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP Th\u1eddi \u0111i\u1ec3m l\u1eadp […]<\/p>\n","protected":false},"featured_media":13676,"template":"","article_category":[10,13],"class_list":["post-6793","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6793","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13676"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6793"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}